Author: admin_gst

90
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Coronary stents and coronary stent systems for use with cardiac catheters
Schedules

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9603 [other than 9603 10 00]
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or withou

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90 or any other Chapter
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Artificial kidney
Schedules

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90 or 84
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Disposable sterilized dialyzer or micro barrier of artificial kidney
Schedules

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63 [other than 6305 32 00, 6305 33 00, 6309]
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece
 
Clarification
* Clarification regarding GST rate applicable on supply of embroidered fabric sold in three pieces fabric pack/set for lady suits (fabric for suit, salwar and dupatta). [ See para 10 of Circular No. 80/54/2018-GST dated 13.12.2018 ]
* Clarification regarding the classification of Cut pieces of Fabrics under GST. [ See Circular No.13/13/2017-GST dated 27.10.2017 ]
 
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Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f. 01-10-2019, before it was read as:-
63 [ot

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eeding Rs. 1000 per piece
Clarification
* Clarification regarding GST rate applicable on supply of embroidered fabric sold in three pieces fabric pack/set for lady suits (fabric for suit, salwar and dupatta). [ See para 10 of Circular No. 80/54/2018-GST dated 13.12.2018 ]
* Clarification regarding the classification of Cut pieces of Fabrics under GST. [ See Circular No.13/13/2017-GST dated 27.10.2017 ]
 
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Notes:
As amended by notification no. 43/2017-Integrated tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
63
Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
Clarification
Clarification

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9405
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Kerosene pressure lantern
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2

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Earthen or roofing tiles
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 1/2022-Integrated Tax (Rate) dated 31.3

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5809, 5810
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Embroidery or zari articles, that is to say,- imi, zari, kasab, 21[salma],  dabka, chumki, 21[gota, sitara], naqsi, kora, glass beads, badla, 21[gizai]
 
Clarification
* Clarification regarding the classification and applicable GST rate on Kasab thread (a metallised yarn) as yarn. [ See para 9 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
 
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Notes:
21.
Corrected vide F. No. 3

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60
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Knitted or crocheted fabrics [All goods]
Schedules

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90 or any other Chapter
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
Schedules

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2617
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Other ores and concentrates
Schedules

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2853
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Compressed air
Schedules

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8602
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
Clarification
* Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. [ Circular No. 30/4/2018-GST dat

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8606
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Note:
As omitted vide Notification no. 14/2019 – Integrated Tax (Rate) dated 30-9-2019 w.e.f. 1.10.201

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5105
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Wool and fine or coarse animal hair, carded or combed
Schedules

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0408
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preser

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0802, 0813
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
0802, 0813
Dried chestnuts (singhada), whether or not shelled or peeled
 
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Note:
As amended vide not

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1902
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Seviyan (vermicelli)
Schedules

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2506
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or sla

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2522
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
Schedules

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1508
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
Schedules

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2610
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, b

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2704
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
Schedules

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7018
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Glass beads.
Schedules

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8901
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Schedules

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