Author: admin_gst

0409

0409
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Natural honey, 475[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
Natural honey, 475[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of secti

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Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024
Natural honey, 475[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Natural honey, 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foreg

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amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“Natural honey, put up in unit container and bearing a registered brand name”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim

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0802

0802
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Dried areca nuts, whether or not shelled or peeled
 
Clarification
* Clarification regarding the distinction between fresh an

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1903

1903
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
Schedules

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2519

2519
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities o

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2705

2705
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
Schedules

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2710

2710
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
(a) kerosene oil PDS, 
(b) The following bunker fuels for use in ships or vessels, namely, 
i. IFO 180 CST
ii. IFO 380 CST
iii. Marine Fuel 0.5% (FO)
 
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Note:
As amended vide Notification no. 14/2019-Integrated Tax (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
103[(a) kerosene oil PDS, 
(b) The following bunker fuels for use in ships or vessels, namely, 
i. IF

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4401

4401
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
Schedules

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0406

0406
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Chena or paneer 475[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
Chena or paneer 475[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of sect

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-7-2024, before it was read as,
Chena or paneer 475[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Chena or paneer 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, su

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mended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“Chena or paneer put up in unit container and bearing a registered brand name”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim

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2521

2521
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
Schedules

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1002

1002
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Rye 480[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as,
Rye 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology

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as
Rye 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Rye 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right

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a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
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Notes:
As  amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as,
“Rye put up in unit container and bearing a registered brand name”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and t

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2607

2607
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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2609

2609
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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8807

8807
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)
 
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Notes:

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8902

8902
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
 
Clarification
* Clarificatio

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4105

4105
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
Schedules

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0814

0814
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
Schedules

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