Author: admin_gst

3206

3206
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorg

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2202 99 20

2202 99 20
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
530[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]]
 
Clarification
* Clarification regarding the applicable six-digit HS code for 'Carbonated Beverages of Fruit Drink' or 'Carbonated Beverages with Fruit Juice' [ See para 4 of Circular No. 189/01/2023-GST dated 13.01.2023 ]
* Clarification regarding classification and app

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3105

3105
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
 
Clarification
* Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate. [ See C

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2102

2102
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking p

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3201

3201
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
Schedules

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2103

2103
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]
Sauces and preparations therefor [other than Curry paste; mayonna

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3202

3202
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning s

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30

30
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Omitted
 
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Notes:
As omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022

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3102

3102
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Mineral or chemical fertilisers, nitrogenous, 1[***] which are clearly not to be used as fertilizers
 
Clarification
* Class

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3103

3103
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
 
Clarification
* Classificatio

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3104

3104
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
 
Clarification
* Classification

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2715

2715
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for e

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28

28
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods 257[including

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2711

2711
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petrole

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2712

2712
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and

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2713

2713
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Schedules

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2007

2007
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
Schedules

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2621

2621
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]
&nb

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2008

2008
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweeten

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2707

2707
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic consti

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2009

2009
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, w

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