GST RATE SCHEDULE FOR GOODS
News and Press Release
Dated:- 19-5-2017
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods.
The information was uploaded immediately after the GST Council's decision as on 18-5-2017 and it will be subject to further vetting during which the list may undergo some changes.
GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods.
Download PDF files
GST Rate schedule for Goods – 18-5-2017
GST Cess Rates – 18-5-2017
Addendum to GST rate schedule – 22-5-2017
GST Rate Schedule on Goods – 3-6-2017
Addendum to GST rate schedule
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e)
2401
71%
bearing a brand name
6.
Unmanufactured tobacco (with lime tube)
2401
65%
bearing a brand name
7.
Tobacco refuse, bearing a brand name
2401 30 00
61%
8.
Chewing tobacco (without lime tube)
2403 99 10
160%
9.
Chewing tobacco (with lime tube)
2403 99 10
142%
10. Filter khaini
2403 99 10
160%
11. Jarda scented tobacco
2403 99 30
160%
12. Pan masala containing tobacco ‘Gutkha'
2403 99 90
204%
Cigarettes
13. Non-filter
14.
2402 20 10
5%+ Rs.1591 per
Not exceeding 65 mm
15.
2402 20 20
Exceeding 65 mm but not 70 mm
thousand
5%+ Rs.2876 per
thousand
16.
Filter
17.
Not exceeding 65 mm
18.
Exceeding 65 mm but not 70 mm
2402 20 30
5%+ Rs.1591 per
thousand
2402 20 40
5%+ Rs.2126 per
thousand
1
S.
No.
GST Compensation Cess Rates for different supplies
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Description of supply
(1)
(2)
19.
Exceeding 70 mm but not 75 mm
20.
Others
Other tobacco products
21. Cigar and cheroots
22. Cigarillos
Tariff
item,
heading,
sub-
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2403 19 90
57%
tobacco,
2403 91 00
72%
bearing a brand name
33. Preparations containing chewing tobacco
2403 99 20
72%
34.
Snuff
2403 99 40
72%
35.
Preparations containing snuff
2403 99 50
72%
36.
Tobacco extracts and essence bearing a brand
2403 99 60
72%
name
2
GST Compensation Cess Rates for different supplies
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
No.
Description of supply
Tariff
item,
Rate for GST
heading,
sub-
Compensation
heading,
Chapter,
Cess
of goods or service,
as the case may be
(1)
(2)
(3)
(4)
37. Tobacco extracts and essence not bearing a brand
2403 99 60
65%
name
38. Cut tobacco
2403 99 70
20%
39.
All goods, other than pan masala containing
tobacco 'gutkha', bearing a brand name
2403 99 90
96%
40. All goods, other than pan masala containing
tobacco 'gutkha', not bearing a brand name
2403 99 90
89%
Others
41. Coal; briquettes, ovoids and similar solid fuels
manufactured from coal.
2701
Rs.400 per tonne
42. Lignite, whether or not agglom
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registered brand name [2202 90 90]”.
(ii) In 12% rate column, in the entry “Fruit pulp or fruit juice based drinks [2202
90 30]”, tariff item 2202 90 30 may be read as 2202 90 20.
2. In S.No.85, in the 28% rate column, the entry “Electrical machines and apparatus
having individual functions, not specified or included elsewhere in this chapter
[8543]” may be omitted. “8543 Electrical machines and apparatus having individual
functions, not specified or included elsewhere in this chapter” is already covered in
the 18% rate column.
3. In the footnote below the Table which gives the list of goods for which the GST rates
are yet to be decided by the GST Council, the following entries may be added:
(i) Cereals and flour put up in unit container and bearing a registered brand
name.
(ii) Puja samagri including havan samagri will be under Nil category. However,
the exact formulation for the same is yet to be finalised.
*****
1
Document 3
S.
Chapter
No.
1.
7
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seed; other
1
12%
18%
28%
S.
Chapter
No.
3.
11
(Products of milling
industry;
starches;
wheat gluten)
malt;
inulin;
For GST rates on
other goods falling
under this Chapter,
the Rate Schedule
put on website on
18.05.2017
please be seen.
4.
14
may
(Vegetable plaiting
materials; vegetable
products,
not
elsewhere specified
or included)
For GST rates on
other goods falling
under this Chapter,
the Rate Schedule
put on website on
18.05.2017
please be seen.
may
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
cereals such as Jawar,
Bajra, Ragi]
1. Flour [1101, 1102,
1105, 1106] Aata,
maida, besan, etc., put
up in unit container and
bearing a registered
brand name.
2
12%
18%
28%
1. 1404 Bidi wrapper
leaves
[under
reverse charge].
S.
Chapter
No.
5.
19
(Preparations
of
cereals, flour, starch
or milk; pastrycooks'
products)
For GST rates on
other goods falling
und
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g,
8.
50
(Silk)
1. Silkworm
2. Raw silk [5002]
3.
Silk waste [5003]
9.
51
(Wool, fine or coarse
animal hair; horse
5%
relation
to
manufacture of which,
none of the following
processes is ordinarily
carried on with the aid
of power, namely: –
(i) frame filling;
(ii) dipping of splints
in
the
composition for
match heads;
(iii) filling of boxes
with matches;
(iv) pasting of labels
on match boxes,
veneers
cardboards;
(v) packaging.”
or
1. Silk yarn [5004, 5005,
5006]
2. Woven fabrics of silk or
silk waste [5007] [With
no refund of ITC
accumulation]
1. Wool, not carded or 1. Garnetted stock of wool
combed [5101]
or of fine or coarse
4
18%
28%
S.
No.
Chapter
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
hair yarn and woven 2. Fine or coarse animal
animal hair, shoddy
fabric)
hair, not carded or
combed [5102]
wool [5104]
2.
Wool and fine or coarse
3. Waste of wo
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materials)
13. 55
(Manmade
fibres)
staple
yarn, etc. [5301, 5302,
5303, 5305, 5306,
5307, 5308]
2. Fabrics of other
vegetable textile fibres,
paper yarn [5309, 5310,
5311] [With no refund
of ITC accumulation]
1. Fabrics of manmade
textile materials [5407,
5408] [With no refund
of ITC accumulation]
1. Fabrics of manmade
staple fibres [5512,
5513, 5514, 5515,
12%
18%
28%
1. Synthetic filament
yarn such as nylon,
polyester, acrylic,
etc. [5402, 5404,
5406]
2. Artificial filament
yarn such as
viscose
rayon,
Cuprammonium,
etc. [5403, 5405,
5406]
3. Sewing thread of
manmade filaments
[5401]
1. Synthetic
artificial
or
filament
tow [5501, 5502]
6
S.
Chapter
No.
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
5516] [With no refund
of ITC accumulation]
14. 56
(Wadding, felt and
nonwovens; special
yarns;
twine,
cordage, ropes and
cables and articles
thereof)
All good
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red
with metal; such as
Real zari thread (gold)
and silver thread,
combined with textile
thread), Imitation zari
thread.
6. 5606 Gimped yarn,
and strip and the like
of heading 5404 or
5405, gimped (other
than those of heading
5605 and
horsehair
gimped
00
8
yarn);
chenille
yarn
(including
flock
18%
28%
S.
Chapter
No.
15. 57
floor
(Carpets and other
textile
coverings)
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
9
12%
chenille yarn); loop
wale-yarn.
7. 5607
Twine,
not
cordage, ropes and
cables, whether or not
plaited or braided and
whether or
impregnated, coated,
covered or sheathed
with rubber or plastics.
8. 5608 Knotted netting
of twine, cordage or
rope; made up fishing
nets and other made up
nets, of textile
materials.
9. 5609 Articles of yarn,
strip or the like of
heading 5404 or 5405,
twine, cordage, rope or
cables, not elsewhere
specified or included.]
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[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
18%
28%
Cotton Rugs
handloom.]
of
1. Embroidery or zari
articles, that is to say,-
imi, zari, kasab, saima,
All goods not specified
elsewhere
dabka, chumki, gota 1. 5801
sitara, naqsi, kora, glass
beads, badla, glzal,
[5809, 5810]
Woven pile
fabrics and chenille
fabrics, other than
11
fabrics of heading 5802
or 5806.
2. 5802
Terry
towelling and similar
woven terry fabrics,
other than narrow
fabrics of heading
5806; tufted textile
fabrics, other than
products of heading
5703.
3. 5803
Gauze,
other than narrow
fabrics of heading
5806.
4. 5804
Tulles and
other net fabrics, not
including
woven,
knitted or crocheted
fabrics; lace in the
S.
Chapter
No.
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12
12%
18%
28%
piece, in strips or in
motifs, other than
fabrics of headings
6002 to 6006.
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ewhere specified or
included; such as Zari
borders [other than
Embroidery or zari
articles, that is to say,-
imi, zari, kasab, saima,
dabka, chumki, gota
sitara, naqsi, kora,
glass beads, badla,
glzal].
10. 5810 Embroidery in
the piece, in strips or
18%
28%
S.
Chapter
No.
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
18%
28%
in
motifs,
17. 59
(Impregnated,
coated, covered or
laminated
fabrics;
textile
textile
articles of a kind
suitable for industrial
use)
Embroidered badges,
motifs and the like
[other than Embroidery
or zari articles, that is to
say, imi, zari, kasab,
saima, dabka, chumki,
gota sitara, naqsi, kora,
glass beads, badla,
glzal]
11. 5811 Quilted textile
products in the piece,
composed of one or
more layers of textile
materials assembled
with padding by
stitching or otherwise,
other than embroidery
of heading 5810.
All goods
1. 5901
Textile
fabric
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0%
5%
16
12%
than those of heading
5902.
7. 5907
Textile
fabrics
otherwise
impregnated, coated
covered; painted
or
canvas being theatrical
scenery, studio back-
cloths or the like.
8. 5908
Textile
wicks, woven, plaited
or knitted, for lamps,
stoves,
lighters,
candles or the like;
incandescent
gas
mantles and tubular
knitted gas mantle
fabric therefor, whether
or not impregnated.
Textile hose
9. 5909
piping and similar
textile tubing, with or
without lining, armour
or accessories of other
materials.
10. 5910 Transmission or
conveyor belts or
belting, of textile
material, whether or
18%
28%
S.
Chapter
No.
18%
28%
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
not
12%
impregnated,
coated, covered or
laminated with plastics,
or reinforced with
metal or other material.
11.5911 Textile
products and articles,
for technical uses,
specified in Note 7 to
this Chapter;
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achinery, Straining
cloth of a kind used in
oil presses or the like,
including that of
human hair, Paper
maker's felt, woven,
Gaskets, washers,
polishing discs and
other machinery parts
of textile articles.
18
18%
28%
S.
No.
Chapter
19. 61
(Articles of apparel
and
clothing
accessories, knitted
or crocheted)
20. 62
(Articles of apparel
and
accessories,
knitted or crocheted)
21. 63
(Other made up
textile articles, sets,
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
clothing
not
1. Indian National Flag
worn clothing and
worn textile articles;
rags)
5%
12%
2. All goods of sale value
not exceeding Rs. 1000
per piece
3. All goods of sale value
not exceeding Rs. 1000
per piece
All goods of sale value not
exceeding Rs. 1000 per
piece
1. 6301
Blankets
and travelling rugs.
2. 6302.10 Bed linen,
Knitted or crocheted,
Toilet linen and kitchen
linen, of terry towelling
or similar
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Mosquito nets,
Cushion covers
5. 6305
12%
Counterpanes,
Napkins, Pillow case
and pillow slip, Table
cloth and table cover,
Towels, other than
terry towel, Mosquito
nets, Cushion covers
5. 6305 Sacks and
Sacks and
bags, of a kind used for
the packing of goods.
6. 6306 Tarpaulins, 6.
awnings and sunblinds;
tents; sails for boats,
sailboards or landcraft;
camping goods.
7. 6307
Other
bags, of a kind used for
the packing of goods.
6306 Tarpaulins,
awnings
and
sunblinds; tents; sails
for boats, sailboards or
landcraft; camping
goods.
made up articles, 7. 6307
including
dress
dish-
patterns; such as
Floor-cloths,
cloths, dusters and
similar cleaning cloths,
Life-jackets and Life-
belts, Sets consisting of
woven fabric and yarn,
whether or not with
accessories, for making
up into rugs, tapestries,
embroidered
table
Other
dress
made up articles,
including
patterns; such as
Floor-cloths, dish-
cloths, dusters and
similar cleaning cloths,
Li
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6310 Used or
new rags, scrap twine,
cordage, rope and
cables and worn out
articles of twine,
cordage, rope or cables,
of textile materials.
All goods not specified
elsewhere
1. 6401 Waterproof
footwear with outer
soles and uppers of
rubber or of plastics,
the uppers of which
are neither fixed to
the sole nor
assembled by
stitching, riveting,
nailing, screwing,
21
24
S.
Chapter
No.
28%
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
18%
plugging or similar
processes.
2. 6402
Other
footwear with outer
soles and uppers of
rubber or plastics.
3. 6403 Footwear with
soles of
outer
rubber, plastics,
leather
or
composition leather
and uppers of
leather.
4. 6404 Footwear with
outer soles of
rubber, plastics,
leather
or
composition leather
and uppers of textile
materials.
5. 6405
footwear.
6. 6406
Other
Parts of
footwear (including
uppers whether or
not attached to
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s (other than diamonds) and semi-precious stones, temporarily strung for convenience
transport.
7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted
or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport.
7105 Dust and powder of natural or synthetic precious or semi-precious stones.
7106 Silver (including silver plated with gold or platinum), unwrought or in semi – manufactured forms, or in powder form.
7107 Base metals clad with silver, not further worked than semi – manufactured.
7108 Gold (including gold plated with platinum) unwrought or in semi – manufactured forms, or in powder form.
7109 Base metals or silver, clad with gold, not further worked than semi – manufactured.
7110 Platinum, unwrought or in semi – manufactured form, or in powder form.
7111
7112
Base metals, silver or gold, clad with platinum, not further worked than semi-m
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tes on
other goods falling
under this Chapter,
the Rate Schedule
put on website on
18.05.2017
please be seen.
may
leguminous vegetables;
machinery used in
milling industry or for
the working of cereals
or dried leguminous 2.
vegetables other than
farm type machinery
and parts thereof [8437]
cultivation; lawn or
sports-ground rollers.
[8432]
or
Harvesting or threshing
machinery, including
straw or fodder balers;
grass or hay mowers;
machines for cleaning,
sorting or grading eggs,
fruit
other
agricultural produce,
other than machinery
of heading 8437 [8433]
3. Other agricultural,
horticultural, forestry,
poultry-keeping or bee-
keeping machinery,
including germination
plant fitted with
mechanical or thermal
equipment; poultry
24
18%
28%
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
S.
No.
Chapter
0%
5%
12%
18%
28%
incubators
and
brooders [8436]
25. Any Chapter
Puja
namely
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es [sales] made by CSD or
Unit Run Canteens to final consumer.
26
Document 4
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
The following amendments / additions are required to be made to the aforesaid document:
1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating to edible
mixtures of vegetable fats or oils, that is “edible mixtures or preparations of vegetable
fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this
Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]” may
be shifted to the 5% rate column [wherein all vegetable fats and vegetable oils at 5%].
[This will ensure that mixtures of two or more varieties of edible vegetable oils fall at
5%.]
2. In Chapter 29, in the 18% rate column, after the entry No 39 the following entries
shall be inserted,
(i) “40 – 2939 Alkaloids, natural or reprodu
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For full text:-Visit the Source
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, in the 18% rate column, for the entry No 18 the entry “3823 Industrial
monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols” shall be
substituted. [There is typographical error in the description.]
6. In Chapter 40,
(i) in the 12% rate column, the entry “4 – Erasers [4016].” may be added.
(ii) in the 18% rate column, the entry No. 12 “Erasers [4016].” may be omitted.
[Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
(7310 or 7326) and Pencils, crayons (9609) are at 12%].
1
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
7. In Chapter 48, in the 18% rate column, for the part entry in 4811 i.e. for the words
“[Other aseptic packaging paper and”, the words “[other than aseptic packaging
paper]” shall be substituted. [Aseptic packaging paper 4811 is covered in the 12%
rate column. There was a small mistake of missing word, th
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œEmbroidery or zari articles” in the 5%
rate column under chapter 58.]
10. In Chapter 84,-
(i) In the Nil rate column, the entry “8445 Amber charkha” may be added.
(ii) In the 5% rate column, the entry “Hand pumps and parts thereof [8413, 8414
90]” may be read as “Hand pumps and parts thereof [8413, 8413 91]”.
(iii) In the 12% rate column the entry No 1 the words “Nuclear fuel elements”
may be substituted by the words “fuel elements (cartridges), non-irradiated,
for nuclear reactors”
(iv) In the 18% rate column, in entry No 1 the words “fuel elements (cartridges),
non-irradiated, for nuclear reactors” may be omitted.
11. In the 18% rate column, after entry No 13 the entry “13A – machinery for cleaning or
drying bottles or other containers; machinery for filling, closing, sealing or labelling
bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars,
tubes and similar containers; other
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For full text:-Visit the Source
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9032 Automatic regulating or
controlling instruments and apparatus” may be inserted [this entry is not listed in the
18% rate column].
14. In Chapter 91,-
(i)
(ii)
In the 28% rate column, the entry “9110 Complete clock movements,
unassembled or partly assembled (movement sets); incomplete clock
movements, assembled; rough clock movements” may be omitted;
In the 18% rate column, the entry “5 9110 Complete clock movements,
unassembled or partly assembled (movement sets); incomplete clock
movements, assembled; rough clock movements” may be added In the 28%
rate column, the entry from 9112 relating to clock i.e. “9112 Clock cases, and
parts thereof” may be omitted;
(iii) In the 28% rate column, the entry from 9112 relating to clock i.e. “6 – 9112
Clock cases, and parts thereof” may be added;
[Clocks and their parts are at 18%].
15. In Chapter 95, in the 28% rate column the entry “9506 Articles and equipment for
general physical ex
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ST Council meeting held at Srinagar, Jammu & Kashmir. The Council has
broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded
immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes.
GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the
table gives the list of such goods.
S.
Chapter
Nil
5%
No.
1.
1
(Live animals)
All goods other
than live horses
[0101 Live asses,
mules and hinnies
0102 Live
bovine animals
0103 Live swine
0104
Live sheep
and goats
0105 Live
poultry, that is to
say, fowls of the
species Gallus
domesticus, ducks,
geese, turkeys and
guinea fowls.
0106 Other live
animal such
as
Mammals, Birds,
Insects]
12%
Live horses [01012100,
010129]
1
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he
poultry of heading
2
18%
28%
S.
No.
Chapter
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
0105, fresh or
chilled.
0208 Other meat
and edible meat
offal, fresh or
chilled.
0209
Pig fat, free
of lean meat, and
poultry fat, not
rendered
or
5%
3. 3
(Fish,
crustaceans,
molluscs & other
aquatic
invertebrates)
otherwise
extracted, fresh,
chilled.
1. Fish seeds, All goods (other than
prawn/shrimp fish seeds, prawn /
seeds whether shrimp seed) processed,
cured or in frozen state
or
not
processed,
cured or in
frozen state
2. All goods,
other
processed,
than
1. 0303 Fish,
frozen, excluding
fish fillets and other
fish meat of heading
0304
cured or in 2. 0304
Fish
frozen state
fillets and other fish
meat (whether or not
1. 0301
minced), frozen.
Live fish.
3
12%
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
S.
Chapter
No.
live,
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
fresh,
chilled; aquatic
invertebrates
other
than
crustaceans
and molluscs,
live, fresh,
chilled.
5%
12%
crustaceans
and
molluscs, frozen,
dried, salted or in
brine; flours, meals
and pellets of aquatic
invertebra other than
crustaceans, fit for
human consumption
Aquatic
6. 0308 Aquatic 6. 0308
invertebrates
invertebrates other
than crustaceans and
18%
other
than
crustaceans
molluscs, frozen,
and molluscs,
dried, salted or in
live, fresh or
brine;
smoked
chilled.
aquatic invertebrates
other
than
crustaceans
and
molluscs, whether or
not cooked before or
during the smoking
process:
flours,
meals and pellets of
aquatic invertebrates
other
crustaceans
than
and
molluscs, fit for
human
consumption.
5
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r
acidified milk and
cream, whether or
not concentrated or
containing added
sugar or other
sweetening matter or
milk
flavoured
containing
or
or
added
fruit, nuts or cocoa.
paneer [0406],
6
S.
Chapter
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
5%
Whey,
whether or
not
concentrated
or
other than put 4. 0404
up in unit
containers and
bearing
a
registered
brand name.
7. 0409
Natural
honey, other
than put up in
unit container
and bearing a
registered
brand name.
containing added
sugar or other
sweetening matter;
products consisting
of natural milk
constituents,
whether or not
containing added
sugar or other
sweetening matter,
elsewhere
not
specified
included.
or
5. Chena or paneer put
up in unit container
and bearing a
registered brand
name [0406].
6. 0408
Birds'
eggs, not in shell,
and egg yolks, fresh,
dried, cooked by
steaming or by
boiling in water,
moulde
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
18th May, 2017]
S.
Chapter
Nil
No.
5%
(other than fish),
whole and pieces
thereof,
fresh,
chilled, frozen,
salted, in brine, dried
or smoked.
4. 0505
Skins
and other parts of
birds, with their
feathers or down,
feathers and parts of
feathers (whether or
not with trimmed
edges) and down,
not further worked
than
cleaned,
disinfected or treated
for preservation;
powder and waste of
feathers or parts of
feathers
5. 0506
Bones
and horn-cores,
unworked, defatted,
simply prepared (but
not cut to shape),
treated with acid or
gelatinised; powder
9
12%
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
and waste of these
products.
6. 0507
Ivory,
and
tortoise-shell,
whalebone
whalebone hair,
horns,
antlers,
hooves, nails, claws
and
unworked
beaks,
or
simply prepared
but not cut to shape;
powder and waste of
these products.
7. 0508
and
materials,
Cora
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
S.
Chapter
Nil
5%
No.
bulbs, roots and
the like; cut
flowers
and
ornamental
foliage)
7.
7
(Edible
vegetables, roots
and tubers)
Fresh vegetables, 1. Herb,
roots and tubers
other than those in
frozen
bark, dry
plant, dry root,
commonly known as
or
jari booti and dry
preserved state
1. 0701 Potatoes,
flower;
2.
0710
Vegetables
(uncooked or cooked
fresh
chilled.
2. 0702
or
by steaming or
Tomatoes,
fresh
chilled.
or
3. 0703 Onions,
shallots, garlic,
leeks and other
alliaceous
vegetables,
fresh
or
chilled.
4. 0704
Cabbages,
cauliflowers,
kohlrabi, kale
boiling in water),
frozen.
3. 0711 Vegetables
provisionally
preserved
(for
example, by sulphur
dioxide gas, in brine,
in sulphur water or
in other preservative
solutions), but
unsuitable in that
state for immediate
consumption.
4. 0714
Manioc,
arrowroot, salep,
Jerusalem
12
12%
18%
28%
S.
No.
Chapter
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Counci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
14 Manioc,
arrowroot,
salep,
Jerusalem
artichokes,
sweet potatoes
5%
14
12%
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
and
roots
similar
and
8.
8
5%
12%
(Edible fruit and
nuts; peel of
citrus fruit or
melons)
tubers with
high starch or
inulin content,
fresh
or
chilled; sago
pith.
Fresh fruits other
than in frozen state
or preserved
1. 0801
Coconuts,
fresh or dried,
whether or not
shelled
or
peeled.
2. 0802 Other
nuts, fresh such
as Almonds,
Hazelnuts or
filberts
(Coryius spp.),
walnuts,
Chestnuts
(Castanea
spp.),
1. 0802
Dried
Dry fruits
areca nuts, whether
or not shelled or 2. 0801
peeled,.
All goods, other than dry
fruits, in frozen state or
preserved.
1. 0811 Fruit and
nuts, uncooked or
cooked by steaming
or boiling in water,
frozen, whether or
not containing added
sugar or other
sweetening matter.
2. 0812 Fruit and
nuts, provis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
itrus fruit or melons
(including
watermelons),
frozen, dried or
provisionally
preserved in brine, in
sulphur water or in
other preservative
solutions.
mangoes
mangosteens, dried.
0806 Grapes,
dried, and raisins
Fruit,
6. 0813
dried, other than that
of headings 0801 to
0806; mixtures of
nuts or dried fruits of
Chapter 8.
Mandarins
(including
tangerines and
satsumas);
clementines,
wilkings
and
similar citrus
hybrids,
Grapefruit,
16
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
including
pomelos,
Lemons
(Citrus limon,
Citrus
limonum) and
limes (Citrus
aurantifolia,
Citrus
latifolia),
fresh.
6. 0806 Grapes,
fresh
7. 0807 Melons
(including
watermelons)
and papaws
(papayas),
fresh.
8. 0808 Apples,
pears
and
quinces, fresh.
9. 0809Apricots,
cherries,
peaches
(including
nectarines),
plums
sloes, fresh.
and
5%
12%
17
17
18%
28%
GST RATE SCHE
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er or not
roasted
decaffeinated;
or
coffee husks and
skins;
substitutes
coffee
containing coffee in
than coffee beans not
roasted.
and
fresh
turmeric
any proportion, other
[09103010]
other than in
processed form
2.
0902
Tea,
whether or not
flavoured, other than
unprocessed green
leaves of tea.
3.
0903
4. 0904
Maté.
Pepper of
the genus Piper;
dried or crushed or
ground fruits of the
genus Capsicum or
12%
19
19
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
5%
12%
No.
of
the
genus
Pimenta.
5. 0905
Vanilla.
6. 0906
Cinnamon and
cinnamon-tree
flowers.
7. 0907
Cloves
(whole fruit, cloves
and stems).
8. 0908
mace
Nutmeg,
cardamoms.
9. 0909
and
Seeds of
anise, badian, fennel,
coriander, cumin or
caraway; juniper
berries, other than of
seed quality.
10.0910 Ginger
other than fresh
ginger, saffron,
turmeric (curcuma)
other than fresh
turmeri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tered
brand name].
2. 1104
pellets, put up in unit
container
and
bearing a registered
brand name.
Cereal
grains
worked
otherwise
(for
2. 1101 Wheat or
meslin flour.
Cereal
other
3. 1102
flours
than of wheat
or meslin i.e.
maize (corn)
flour, Rye
flour, etc.
4. 1103 Cereal
example, hulled,
rolled,
flaked,
pearled, sliced or
kibbled), except rice
of heading 1006;
germ of cereals,
whole, rolled, flaked
or ground [i.e. of
oats, maize or other
cereals]
groats, meal 3. 1105
and pellets,
other
than
those put up in
unit container 4.
and bearing a
Meal,
powder, flakes,
granules and pellets
of potatoes.
1106
Meal and
powder of the dried
leguminous
22
22
18%
inulin 1. Malt, whether or not
roasted [1107]
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
of
0713
registered
brand name.
5. 1105 Flour, of
potatoes.
6. 1106 Flour, of
the
dried
legumino
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
,
whether or not
broken.
whether or not
shelled or broken.
1203 Copra
Linseed,
4. 1204
whether or not
broken.
5. 1205 Rape or
colza seeds, whether
or not broken.
1206 Sunflower
seeds, whether or not
broken.
4. 1205 Rape or
colza seeds, 6.
whether or not
broken.
5. 1206
Sunflower
seeds, whether
or not broken.
6. 1207 Other oil
7. 1207
Other oil
seeds and oleaginous
fruits (i.e. Palm nuts
and kernels, cotton
seeds, Castor oil
Sesamum
seeds
oleaginous
fruits (i.e. Palm
and
seeds,
seeds,
Mustard
seeds,
Saffower
nuts
and
(Carthamus
kernels, cotton
tinctorius) seeds,
seeds, Castor
oil
Melon seeds, Poppy
seeds,
seeds,
Ajams,
Sesamum
Mango kernel, Niger
seeds, Mustard
seed,
Kokam)
seeds,
whether or
not
Saffower
broken.
(Carthamus
24
12%
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
12%
S.
Chapter
Nil
No.
tinctorius)
seeds, Melon
seeds, Poppy
seeds, Ajams,
M
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
18th May, 2017]
S.
Chapter
Nil
No.
purpose, fresh
chilled
5%
or
[1211].
10. Locust beans,
seaweeds and
other algae,
sugar beet and
sugar cane,
fresh or chilled
[1212].
11. Cereal
and kernels and
other vegetable
products (including
unroasted chicory
roots of the variety
Cichorium intybus
sativum) of a kind
used primarily for
human consumption,
elsewhere
specified or included
not
straw
and husks,
[1212].
unprepared,
whether or not
chopped,
ground,
pressed or in
the form of
pellets [1213]
12. Swedes,
mangolds,
fodder roots,
hay, lucerne
(alfalfa),
clover,
sainfoin,
forage kale,
lupines,
vetches
and
26
12%
18%
28%
S.
Chapter
No.
13. 13
14.
(Lac;
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
similar forage
products,
whether or not
in the form of
pellets 1214].
1. Lac
and 1. 1301
gums,
Shellac [1301]
resins and other
vegetable
saps
and extracts)
5%
12%
18%
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
%
18%
example, bamboos,
rattans,
reeds,
rushes, osier, raffia,
cleaned, bleached or
dyed cereal straw,
and lime bark).
2. 1404 Vegetable
products
not
elsewhere specified
or included such as
cotton
linters,
Cotton linters, Soap
nuts, Hard seeds,
pips, hulls and nuts,
of a kind used
primarily
for
carving, coconut
shell, unworked,
Rudraksha seeds;
other than Betel
leaves and Indian
katha.]
Vegetable fats and oils Animal fats and oils 1. Margarine, Linoxyn
[1507 to 1516]
2. 1507
Soya-
bean oil and its
fractions, whether or
[1501 to 1506]
1. 1501 Pig fat
(including lard) and
poultry fat, other
[solidified linseed
oil]; edible mixtures
or preparations of
animal or vegetable
fats or oils
or of
28
28%
S.
Chapter
No.
prepared edible
fats; animal or
vegetable waxes)
28%
not refined, but not
chemically
than that of heading
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
3. 1508
5%
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing from the
treatment of fatty
substances or animal
or vegetable waxes
[1522]
therefrom (including
lanolin).
6. 1506
Other
animal fats and oils
and their fractions,
whether or not
chemically
modified, including
blends of these oils
or fractions with oils
or
fractions
of
Palm oil
heading 1509
6. 1511
and its fractions,
29
29
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
5%
No.
whether or not
refined, but not
chemically
12%
modified.
7. 1512 Sunflower-
seed, safflower or
cotton-seed oil and
fractions thereof,
whether or not
refined, but not
chemically
modified.
8. 1513
Coconut
(copra), palm kernel
or babassu oil and
fractions thereof,
whether or not
refined, but not
chemically
modified.
9. 1514
Rape,
colza or mustard oil
and
fractions
thereof, whether or
not refined, but not
chemically
modified.
10. 1515
Other
fixed vegetable fats
refined, but not
chemic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ified
re-
or
elaidinised, whether
or not refined, but
not further prepared.
12. 1518 Vegetable fats
and oils and their
fractions, boiled,
oxidised,
dehydrated,
sulphurised, blown,
polymerised by heat
in vacuum or in inert
gas or otherwise
chemically
modified, excluding
those of heading
1516
31
S.
Chapter
No.
16.
16
(Preparations of
meat, of fish or of
crustaceans,
molluscs or other
aquatic
vertebrates)
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
5%
12%
18%
1. Beet sugar,
sugar,
cane
khandsari
sugar [1701]
All goods
1. 1601 Sausages and
similar products, of
meat, meat offal or
blood;
food
preparations based on
these products.
2. 1602
Other
prepared or preserved
meat, meat offal or
blood.
3. 1603
Extracts
and juices of meat,
fish or crustaceans,
molluscs or other
aquatic invertebrates.
4. 1604 Prepared or
preserved fish; caviar
and caviar substitutes
prepared from fi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d bubble
/ chewing gum)
[1704]
1. Cocoa butter, fat and
oil [1804]
2. Cocoa powder, not
containing
added
sugar or sweetening
matter [1805] and
3. Chocolates and other
food preparations
containing
[1806]
ÑоÑоа
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
No.
19.
19
Chapter
(Preparations of
cereals, flour,
starch or milk;
pastrycooks'
products)
Nil
5%
1. Puffed
rice, 1. Mixes and doughs
commonly
known
Muri, flattened
for the preparation of
as
bread, pastry and
other baker's wares
[1901]
Pizza bread [1905]
as
3.
Seviyan (vermicelli)
[1902]
and
or beaten rice,
commonly 2.
known
Chira, parched
rice,
commonly
known as khoi,
parched paddy
or rice coated
with sugar or
gur, commonly
known
as
Murki [1904]
2. Pappad, by
whatever name
it is known,
except when
4. Tapioca
substitutes
5.
prepared
therefor
from
starch, in the form of
flakes, grains, pearls,
sif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
goods of heading 0401
0404,
to
not
containing cocoa or
containing less than
5% by weight of cocoa
calculated on a totally
defatted basis not
elsewhere specified or
included, other than
preparations for infant
use put up for retail
sale and mixes and
doughs for the
preparation of bakers'
wares.
2. Waffles and wafers
coated with chocolate
34
=4
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
consumption
and
pizza
bread [1905]
20.
20
(Preparations of
vegetables, fruits,
nuts or other parts
of plants)
5%
12%
18%
1. All goods of 2009 All goods not specified
i.e. fruit juices, elsewhere
vegetable juices
juices
2009 Fruit
(including grape must)
and vegetable juices,
unfermented and not
containing added spirit,
whether
not
containing added sugar
or other sweetening
matter.]
or
1. 2001 Vegetables,
2.
fruit, nuts and other
edible parts of plants,
prepared or preserved
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tening matter.
8. 2008 Fruit,
nuts and other
edible parts of
plants, otherwise
prepared
or
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
21. 21
1. Prasadam
[2106]
supplied by
religious
(Miscellaneous
edible
preparations)
places like
temples,
mosques,
churches,
gurudwaras,
dargahs, etc.
5%
12%
1. Sweetmeats [2106 1. Roasted
90]
18%
preserved, whether
or not containing
added sugar or other
sweetening matter or
spirit, not elsewhere
specified or included;
such as Ground-nuts,
Cashew nut, roasted,
salted or roasted and
salted, Other roasted
nuts and seeds,
squash of Mango,
Lemon, Orange,
Pineapple or other
fruits
28%
chicory All goods not specified 1. Extracts, essences
coffee
elsewhere
substitutes [2101 30] 1. 2101 20 Extracts,
[2101 30]
2. Roasted
3. Extracts
and
thereof
[2101 30]
essences
4. Yeasts and prepared
baking
[2102]
powders
5. Texturised ve
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
;
homogenised
composite food
preparations.
4. 2105
Ice cream
and other edible ice,
whether or not
containing cocoa.
5. 2106
All kinds
of food mixes
including instant
food mixes, soft
drink concentrates,
Sharbat, Betel nut
product known as
“Supari”, Sterilized
pasteurized
or
millstone, ready to
eat packaged food
and milk containing
edible nuts with sugar
or other ingredients,
included i.e. Protein
concentrates
textured
substances,
and
protein
Sugar-
syrups containing
added flavouring or
colouring matter, not
elsewhere specified or
included; lactose
for
syrup; glucose syrup
and malto dextrine
syrup, Compound
preparations
making non-alcoholic
beverages, Food
flavouring material,
Churna for
Custard
[2106].
pan,
powder
4. Pan masala [2106 90
20]
38
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
22.
22
(Beverages, spirit
and vinegar)
1. Water [other
than aera
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
weetening matter
nor flavoured.
2207 Ethyl alcohol
and other spirits,
denatured, of any
strength.
3. 2209 Vinegar and
vinegar obtained
from acetic acid.]
substitutes
for
39
S.
Chapter
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
5%
23. 23
(Residues and
waste from the
food industries;
prepared animal
fodder)
brand
name
[2202 90 90]
1. Aquatic feed, All goods not specified
poultry feed & elsewhere
cattle feed,
including
grass, hay &
straw,
supplement &
husk of pulses,
concentrates &
additives,
wheat bran &
de-oiled cake
[2302, 2304,
2305, 2306,
2309]
1. 2301
Flours,
meals and pellets,
of meat or meat
offal, of fish or of
crustaceans,
molluscs or other
invertebrates, unfit
aquatic
for
human
consumption;
Residues
starch
greaves.
2. 2303
of
manufacture and
similar residues,
beet-pulp, bagasse
and other waste of
sugar manufacture,
brewing or distilling
dregs and was
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pyrites.
2503
namak [rock
salt],
kala
namak
00 10]
[2501
than
sublimed
sulphur, precipitated
sulphur and colloidal
sulphur.
41
18%
28%
1. All goods not
specified elsewhere,
other than biris.
1. Sulphur recovered as
by-product
in
refining of crude oil
[2503 00 10]
1. Marble and travertine,
other than blocks
[2515 12 20, 2515 12
90]
2. Granite, other than
blocks [2516]
3. Portland
cement,
aluminous cement,
slag cement, super
sulphate cement and
similar hydraulic
cements, whether or
not coloured or in the
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
5%
No.
4. 2504
Natural
graphite.
5. 2505
Natural
sands of all kinds,
whether or not
coloured, other than
metal bearing sands
of Chapter 26.
6. 2506
Quartz
(other than natural
sands); quartzite,
whether or not
roughly trimmed or
merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
5%
No.
13.2513
Pumice
stone; emery; natural
corundum, natural
garnet and other
natural abrasives,
whether or not heat-
treated.
14. 2514
Slate,
whether or not
roughly trimmed or
merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape.
15. 2515 Ecaussine and
other calcareous
monumental
or
building
stone;
alabaster
[other
than
marble
Marble
and
travertine]
16. 2516
Porphyry,
basalt, sandstone
other
monumental or
and
building
stone,
12%
44
#4
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
whether or not
roughly trimmed or
merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape.
17.2517
Pebbles,
gravel, broken or
crushed stone, of a
kind commonly used
for
concrete
aggregates, for road
metalling or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
5%
No.
before
sintering;
other
magnesium
oxide, whether or
not pure.
21.2520 Gypsum;
anhydrite; plasters
(consisting
of
calcined gypsum or
calcium sulphate)
whether or not
coloured, with or
without
small
quantities
of
accelerators
or
22.2521
Limestone
other
calcareous
retarders.
flux; limestone and
stone, of a kind used
for the manufacture
of lime or cement.
23.2522 Quicklime,
slaked lime and
hydraulic lime, other
than calcium oxide
and hydroxide of
heading 2825.
24. 2524 Asbestos.
47
12%
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
5%
12%
No.
25.2525
Mica,
including splitting;
mica waste.
26.2526
Natural
steatite, whether or
not roughly trimmed
or merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape; talc.
Natural
27.2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sh and
residues [2619, 2620,
2621]
1. 2619 Slag, dross
(other
granulated
than
slag),
scalings and other
waste from the
manufacture of iron
or steel.
2. 2620 Slag, ash and
residues (other than
from the manufacture
of iron or steel)
containing metals,
arsenic or their
compounds.
3. 2621 Other slag and
including
ash,
seaweed ash (kelp);
ash and residues from
the incineration of
municipal waste.
concentrates.
49
49
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
12%
18%
28%
S.
Chapter
Nil
5%
No.
6. 2606
Aluminium
ores
and
concentrates.
7. 2607
Lead
ores
and
8. 2608
9. 2609
concentrates.
and concentrates.
Zinc ores
Tin ores
and concentrates.
10.2610
Chromium
ores
and
concentrates.
11. 2611
Tungsten
ores
and
12.2612
Uranium
concentrates.
or thorium ores and
concentrates.
13. 2613 Molybdenum
ores
concentrates.
14. 2614
ores
and
Titanium
and
Niobium,
concentrates.
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ar products in
which the weight of
the
aromatic
constituents exceeds
that of the non-
aromatic
constituents, such as
Benzole (benzene),
Toluole (toluene),
Xylole
Naphthelene
(xylenes),
51
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
18%
2. 2708
28%
5. Tar distilled from
coal, from lignite or
from peat [2706]
6. Kerosene PDS
7. 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 Petroleum
Corporation
Limited.
8. Coal gas, water gas,
producer gas and
similar gases, other
than petroleum gases
Pitch and
pitch coke, obtained
from coal tar or from
other mineral tars.
3. 2710
Petroleum
oils and oils obtained
from
b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mestic
exempted category
(NDEC) customers
by the Indian Oil
Corporation Limited,
Hindustan petroleum
Corporation Limited
or Bharat Petroleum
Corporation
Limited,]
53
53
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
S.
Chapter
Nil
No.
12%
18%
4. 2712
Petroleum
54
54
jelly; paraffin wax,
micro-crystalline
petroleum wax, slack
ozokerite,
wax,
lignite wax, peat wax,
other mineral waxes,
and similar products
obtained by synthesis
or by other processes,
whether
coloured.
or
not
28%
5. 2713
Petroleum
coke, petroleum
bitumen and other
residues of petroleum
oils or of oils
obtained
from
bituminous minerals.
Bitumen
6. 2714
and asphalt, natural;
bituminous or oil
shale and tar sands;
asphaltites
asphaltic rocks.
and
7. 2715 Bituminous
mixtures based on
natural asphalt, on
natural bitumen, on
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
985
6. Dicalcium phosphate
(DCP) of animal 5.
feed
grade
conforming to IS
not
specified
included).
2804
elsewhere
or
Hydrogen, rare
gases and other non-
metals.
2805 Alkali or
alkaline-earth metals;
rare-earth metals,
scandium
and
55
28%
S.
No.
Chapter
Nil
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
specification
No.5470 2002
7. Steam
18%
yttrium, whether or
not intermixed or
interalloyed;
mercury.
6. 2806 Hydrogen
chloride
(hydrochloric acid);
chloro sulphuric acid.
7. 2807 Sulphuric
acid; oleum.
8. 2808
Nitric
acid; sulphonitric
acids.
9. 2809 Diphosphorus
pentaoxide;
phosphoric
polyphosphoric
acid;
acids, whether or not
chemically defined.
10. 2810
Oxides of
boron; boric acids.
11. 2811
Other
inorganic acids and
56
56
other
inorganic
28%
oxygen compounds
of non-metals.
12.2812
Halides
and halide oxides of
non-metals.
GST RATE SCHEDULE FOR GOODS
[As p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hydroxides;
and
commercial cobalt
oxides.
oxides.
23.2823
24. 2824
Titanium
Lead
oxides; red lead and
orange lead.
25. 2825 Hydrazine and
hydroxylamine
and
their inorganic salts;
other inorganic bases;
other metal oxides,
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
59
12%
18%
28%
and
hydroxides
peroxides.
26.2826 Fluorides;
fluorosilicates,
fluoroaluminates and
other
fluorine salts.
27.2827
complex
Chlorides,
chloride oxides and
chloride hydroxides;
bromides
and
bromide oxides;
iodides and iodide
oxides.
28. 2828 Hypochlorites;
commercial calcium
hypochlorite;
chlorites;
hypobromites.
29.2829
Chlorates
and perchlorates;
bromates
and
perbromates; iodates
and periodates.
30. 2830 Sulphides;
polysulphides,
whether or not
chemically defined.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
42. 2843
Colloidal
precious metals;
inorganic or organic
compounds
of
precious metals,
whether or not
chemically defined;
amalgams of precious
metals.
43.2844 Radioactive
chemical
and
elements
radioactive
28%
S.
Chapter
Nil
No.
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
isotopes (including
the fissile or fertile
chemical elements
and isotopes) and
their compounds;
mixtures and residues
containing these
products.
44.2846 Compounds,
inorganic or organic,
of rare-earth metals,
of yttrium or of
scandium or of
mixtures of these
metals.
45.2847
Hydrogen
peroxide, whether or
not solidified with
urea.
46.2848 Phosphides,
whether or not
chemically defined,
excluding
ferrophosphorus.
47.2849
Carbides,
not
whether or
chemically defined.
62
48.2850
Hydrides,
nitrides,
azides,
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
08 Halogenated,
sulphonated, nitrated
or
derivatives
nitrosated
of
phenols or phenol-
alcohols.
10.2909
Ethers,
64
ether alcohols, ether
-phenols, ether-
alcohol-phenols,
alcohol peroxides,
ether
ketone
peroxides,
peroxides
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
(whether or not
chemically defined),
and
their
S.
Chapter
Nil
No.
65
55
halogenated,
sulphonated, nitrated
or
derivatives.
nitrosated
11.2910 Epoxides,
epoxyalcohols,
epoxyphenols and
epoxyethers, with a
three-membered ring,
and
halogenated,
their
sulphonated, nitrated
or
derivatives.
12. 2911
nitrosated
Acetals
and hemiacetals,
whether or not with
other
oxygen
function, and their
halogenated,
sulphonated, nitrated
or
derivatives.
13. 2912
nitrosated
Aldehydes,
whether or not with
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, halides,
peroxides
and
peroxyacids; their
halogenated,
sulphonated, nitrated
or
derivatives.
19. 2918
with
nitrosated
Carboxylic acids
additional
oxygen function and
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
their
18%
anhydrides,
halides, peroxides
and peroxyacids;
their halogenated,
sulphonated, nitrated
or
derivatives.
20. 2919
nitrosated
Phosphoric esters
and their salts,
including
lactophosphates;
their halogenated,
sulphonated, nitrated
or
derivatives.
21.2920
nitrosated
Esters of
other inorganic acids
of
non-metals
(excluding esters of
hydrogen halides)
and their salts; their
halogenated,
sulphonated, nitrated
or
derivatives.
22.2921
nitrosated
Amine-
function compounds.
68
89
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
S.
Chapter
Nil
No.
69
69
18%
23.2922
fun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hether or not
chemically defined;
other heterocyclic
compounds.
36. 2935 Sulphonamides
37. 2936 Provitamins and
vitamins, natural or
reproduced
by
synthesis (including
70
28%
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
natural concentrates),
derivatives thereof
used primarily as
vitamins,
and
intermixtures of the
foregoing, whether or
not in any solvent.
38.2937
Hormones,
prostaglandins,
thromboxanes and
leukotrienes, natural
or reproduced by
synthesis; derivatives
and
30.
30
(Pharmaceutical
products)
structural
analogues thereof,
including
chain
modified
polypeptides,
used
primarily
as
28%
hormones.
39. 2938
Glycosides,
natural or reproduced
by synthesis, and
their salts, ethers,
esters and other
derivatives.
1. Human Blood 1. Animal or Human All goods not specified 1. Nicotine polacrilex
and
its
Blood
[3002, 3006]
Vaccines
elsewhere
gu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
prophylactic uses,
not
elsewhere
specified or included
3002 Animal
blood prepared for
therapeutic,
or
prophylactic
diagnostic
uses;
antisera and other
blood fractions and
modified
immunological
products, whether or
obtained by
not
means
of
72
22
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
8. Formulations
manufactured
from the bulk
drugs specified in
List 1 of notification
No.12/2012-Central
Excise, dated the
17th March, 2012,
dated the 17th
March, 2012.
3.
12%
biotechnological
processes; toxins,
cultures of micro-
organisms
(excluding yeasts)
and similar products
3003 Medicaments
(excluding goods of
heading 30.02, 30.05
or 30.06) consisting
of two or more
constituents which
have been mixed
together
therapeutic
prophylactic
for
or
uses,
not put up in
measured doses or in
forms or packings
for retail sale,
including
Ayurvaedic, Unani,
Siddha,
hom
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
medical,
surgical,
dental or veterinary
purposes.
6. 3006Pharmaceutical
goods specified in
Note 4 to this
Chapter
Sterile
catgut,
sterile
materials
such as
surgical
similar
suture
(including sterile
absorbable surgical
or dental yarns)
and sterile tissue
75
adhesives
surgical
closure;
laminaria
for
wound
sterile
and
sterile laminaria
tents;
sterile
absorbable surgical
or
dental
haemostatics; sterile
surgical or denatal
adhesion barriers,
whether or not
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
31. 31
32.
(Fertilisers)
32
or
(Tanning
tannins and their
dyeing extracts;
derivatives; dyes,
pigments and
other colouring
matter; paints and
varnishes; putty
and
other
mastics; inks)
1. Organic
manure, other
than put up in
unit containers
and bearing a
brand name.
1. Wattle
quebracho
chestnut extract
2. Enzymatic
preparations
pretanning [3202]
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
77
12%
18%
28%
natural
substances.
3. 3203
tanning
tints,
amusement
colours and the like, in
tablets, tubes, jars,
Colouring
matter of vegetable
or animal origin
(including dyeing
extracts
but
excluding animal
black), whether or not
chemically defined;
preparations
specified in Note 3 to
this Chapter based on
colouring matter of
vegetable or animal
origin.
4. 3204
as
Synthetic
organic colouring
matter, whether or
not
chemically
defined; preparations
as specified in Note 3
to this Chapter based
on synthetic organic
colouring matter;
synthetic organic
products of a kind
used as fluorescent
bottles, pans or in
similar
forms or
packings [3213]
14. Glaziers'
putty,
non-
grafting putty, resin
cements, caulking
compounds and other
mastics; painters'
fillings;
refractory surfacing
preparations
facades, indoor walls,
floors, ceilings
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cluding metallic
Pigments
28%
33.
33
(Essential oils
and resinoids,
1. Kumkum,
Bindi, Sindur,
Alta [3304]
powders and flakes)
dispersed in non-
aqueous media, in
liquid or paste form,
of a kind used in the
manufacture of paints
(including enamels);
stamping foils; dyes
and other colouring
matter put up in
forms or packings for
reta
10.3215
Printing
ink, writing or
drawing ink and
other inks, whether or
not concentrated or
solid.
1. Tooth powder [3306 1. 3301 Essential oils All goods not specified
10 10]
(terpeneless or not), elsewhere
including concretes
12
79
S.
Chapter
No.
perfumery,
cosmetic or toilet
preparations)
Nil
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
2. Agarbatti and other
odoriferous
preparations which
operate by burning
[3307 41 00]
18%
and
of
28%
and
and
absolutes; 1.3303 Perfumes
resinoids; extracted toilet waters.
oleoresins;
2.3304 Beauty or mak
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
individual
packages
dentifrices
and
retail
[except
80
80
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
mixtures (including
alcoholic solutions)
with a basis of one or
more of these
substances, of a kind
used as raw materials
in industry; other
preparations based on
odoriferous
substances, of a kind
used for the
manufacture
of
beverages; such as
Synthetic perfumery
compounds
[including
Fractionated / de-
terpenated mentha oil
(DTMO),
mentholised
28%
Toothpaste 3306 10
20].
5. 3307
–
Pre-shave,
bath
shaving or after-shave
preparations, personal
deodorants,
preparations,
depilatories and other
perfumery, cosmetic or
toilet preparations, not
elsewhere specified or
included; prepared
deodorisers,
room
or
not
whether
perfumed or having
disinfectant properties;
such as Pre-shave,
shaving or after-shave
Preparations, Shaving
De-
oil
cream,
(DMO)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
waxes [3404]
1. 340130
surface-active
products
preparations
washing the skin, in
the form of liquid or
cream and put up for
retail sale, whether or
not containing soap;
paper, wadding, felt
and
nonwovens,
impregnated, coated
or covered with soap
or detergent
2. 3402 Organic surface-
active agents (other
than soap); surface-
active preparations,
washing preparations
(including auxiliary
washing preparations)
and
cleaning
preparations, whether
or not containing
soap, other than those
of heading 3401.
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
28%
3. 3403 Lubricating
preparations
(including cutting-oil
preparations, bolt or
nut
release
preparations, anti-rust
or
anti-corrosion
preparations and
83
mould
release
preparations, based on
lubricants)
and
preparations of a kind
used for the oil or
grease treatment of
textile
materials,
leather, furski
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r
S.
Chapter
Nil
No.
35.
35
(Aluminoidal
substances;
modified
starches; glues;
enzymes)
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
28%
preparations for use in
dentistry, with a basis
of plaster (of calcined
gypsum or calcium
sulphate)
85
85
All goods
1. Casein,
and other
caseinates
casein
derivatives; casein
glues [3501]
2. Albumins (including
or
concentrates of two
more whey
proteins, containing
by weight more than
80% whey proteins,
calculated on the dry
matter), albuminates
and other albumin
derivatives [3502].
3. Gelatin (including
gelatin in rectangular
(including square)
sheets, whether or not
surface-worked or
coloured) and gelatin
derivatives; isinglass;
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
other glues of animal
origin, excluding
casein glues of
heading 3501 [3
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wders All goods not specified
[3601].
2. Safety
detonating
percussion
detonating
igniters;
1. Matches [3605]
elsewhere
fuses; 1. 3602
Prepared
fuses; explosives, other than
or
caps;
electric
detonators [3603].
propellant powders;
such as Industrial
explosives.
2. 3604
Fireworks,
signalling flares, rain
rockets, fog signals and
other
articles.
pyrotechnic
3. 3606 Ferro-cerium and
other pyrophoric alloys
in all forms; articles of
combustible materials
as specified in Note 2 to
this Chapter; such as
liquid or liquefied-gas
fuels in containers of a
87
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
37.
37.
(Photographic or
cinematographic
goods)
5%
12%
18%
1. 3701 Photographic All goods not specified
plates and film for elsewhere
X-ray for medical
use.
2. Photographic plates
and films including
cinematographic
film [3705, 3706];
such as Children's
films certified
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tised,
unexposed.
28%
3. 3703 Photographic
paper, paperboard
and
sensitised,
unexposed.
textiles,
4. 3704 Photographic
plates, film, paper,
paperboard
and
textiles, exposed but
not developed.
5. 3706
Cinematographic
film, exposed and
developed, whether
or not incorporating
sound track or
consisting only of
sound track.
6. 3707
Chemical
preparations for
photographic uses
(other than varnishes,
glues, adhesives and
similar preparations);
unmixed products for
photographic uses,
put up in measured
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
38.
38
(Miscellaneous
chemical
products)
1. Municipal
waste, sewage
sludge, clinical
waste
5%
1. Silicon
[3818]
12%
18%
portions or put up for
retail sale in a form
ready for use.
28%
wafers 1. Artificial graphite; All goods not specified
colloidal or semi- elsewhere
colloidal graphite; 1. 3811 Anti-knock
preparations bas
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r
Nil
No.
5%
91
12%
18%
5. Gum, wood or
sulphate turpentine
and other terpenic 4.
oils produced by the
distillation or other
treatment
of
coniferous woods;
crude dipentene;
sulphite turpentine
and other crude para-
cymene; pine oil
containing alpha-
terpineol as the main
constituent [3805].
6. Rosin and resin acids,
and
derivatives
thereof; rosin spirit
and rosin oils; run
gums [3806]
7. Wood tar; wood tar
oils; wood creosote;
wood naphtha;
vegetable pitch;
brewers' pitch and
similar preparations
based on rosin, resin
acids or on vegetable
pitch [3807]
28%
paint or varnish
removers.
3819 Hydraulic brake
fluids and other
prepared liquids for
hydraulic
transmission,
containing
not
or
containing less than
70% by weight of
petroleum oils or oils
obtained
from
bituminous minerals.
5. 3820 Anti-
freezing preparations
and prepared de-icing
fluids.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
compound
rubber
plasticisers for rubber
or plastics, not
elsewhere specified
or included; anti-
oxidising
preparations and
other compound
stabilisers for rubber
or plastics.; such as
Vulcanizing agents
for rubber [3812]
12. Reaction initiators,
reaction accelerators
and
catalytic
preparations, not
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
elsewhere specified
or included. [3815]
13. Refractory cements,
mortars, concretes
and
similar
compositions, other
than products of
heading 3801 [3816]
14. Mixed alkylbenzenes
and
mixed
alkylnaphthalenes,
etc. [3817]
15. Chemical elements
doped for use in
electronics, in the
form of discs, wafers
or similar forms;
chemical compounds
doped for use in
electronics [3818];
other than silicon
wafers.
16. Prepared
culture
media for the
94
development
maintenance
or
of
micro-organisms
(including viruses
and the l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
90 24), Precipitated
Silica (3824 90 25)
[3824].
20.3825
Residual
not
products of the
chemical or allied
industries,
elsewhere specified
or included; [except
municipal waste;
sewage sludge; other
wastes specified in
Note 6 to this
Chapter.]
96
96
21. Biodiesel
and
28%
or
mixtures thereof, not
containing
containing less than
70% by weight of
petroleum oils and
oils obtained from
bituminous minerals
[3826].
S.
Chapter
No.
39.
39
(Plastics
and
articles thereof)
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
1. Plastic bangles
5%
12%
1. Feeding bottles.
97
46
18%
28%
All goods not specified 1. Floor coverings of
elsewhere
1. Primary polymers [all
goods falling under
3901 to 3913]
2. Ion exchangers based
on primary polymers
[3914]
3. Waste, parings and
scrap,
of plastics
[3915]
4. All goods including
canes of plastics
[3916]
5. Tubes, pipes and
hoses, and fittings
ther
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plastics,
elsewhere specified
(like reservoirs, vats,
shutters, containers,
doors and windows
and their frames,
thresholds,
etc.) [3925]
blinds
10. PVC Belt Conveyor
(3926 90 10)]
rubber, 1. Latex Rubber Thread All goods not specified
[4007]
and
1. Condoms and 1. Natural
contraceptives
[4014]
balata, gutta-percha,
guayule, chicle and
similar natural gums,
in primary forms or
elsewhere
2. Surgical
rubber
gloves or medical 1. 4002
examination rubber
in plates, sheets or
strip [4001]
gloves [4015]
3.
Nipples of feeding
bottles [4014]
2. Toy balloons made
of natural rubber
latex [4016]
3. Pneumatic tyres or
inner tubes, of
Synthetic
rubber and factice
derived from oils, in
primary forms or in
plates, sheets or strip;
mixtures of any
product of heading
4001 with any
product of this
pneumatic
1. New
tyres, of rubber used
in motor cars, buses or
lorries, aircraft, motor
cycles etc [4011]
[other than of a kind
used on/in bicycles,
cycle -r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
rickshaws and three
wheeled powered
cycle rickshaws.]
4. Other articles of
vulcanised
including
rubber
Floor
coverings and mats,
rubber boats or dock
fenders, air mattress,
rubber cots for textile
industry, cushions, of
vulcanised rubber
(other than erasers)
[4016]
5. Hard rubber and
articles of Hard
Rubber (including
printers rollers and
textile rollers and
cyclostyling rollers)
[4017]
99
99
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
S.
Chapter
Nil
No.
100
12%
18%
5. 4006
Other
forms (for example,
rods, tubes and
profile shapes) and
articles (for example,
discs and rings), of
unvulcanised
rubber.
6. 4007 Vulcanised
rubber thread and
cord, other than latex
rubber thread.
7. 4008
Plates,
sheets, strip, rods
and profile shapes, of
vulcanised rubber
other than hard
rubber.
8. 4009
Tubes,
pipes and hoses, of
vulcanised rubber
other than hard
rubber, with or
without the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
kins, tanned
or crust hides and skins,
further prepared
not
[4101 to 4106]
1. 4101
Raw
hides and skins of
bovine (including
buffalo) or equine
animals (fresh, or
salted, dried, limed,
pickled or otherwise
preserved, but not
tanned, parchment-
dressed or further
prepared), whether
or not dehaired or
split.
2. 4102
Raw
skins of sheep or
lambs (fresh, or
salted, dried, limed,
pickled or otherwise
preserved, but not
tanned, parchment-
12%
All goods, that is leather
further prepared, etc.
[4107 to 4115]
1. 4107
Leather
further prepared after
tanning or crusting,
including
parchment-dressed
leather, of bovine
(including buffalo)
or equine animals,
without hair on,
whether or not split,
other than leather of
heading 4114.
4107 to 4111 Blank in
Tariff.
2. 4112
Leather
further prepared after
tanning or crusting,
including
parchment-dressed
leather, of sheep or
lamb, without wool
on, whether or not
18%
rubber [other than
Surgical gloves].
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation
chamois) leather;
patent leather and
patent laminated
leather; metallised
leather.
5. 4115 Composition
leather with a basis
of leather or leather
fibre, in slabs, sheets
or strip, whether or
not in rolls; parings
and other waste of
103
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
5%
12%
18%
No.
but
prepared.
not further
leather or
composition leather,
of
6. 4106
not suitable for the
manufacture
of
leather
articles;
42.
42
[Articles
of
leather; saddlery
and
harness;
travel goods,
handbags and
similar
containers;
articles of animal
gut (other than
silk-worm gut)]
28%
Tanned
or crust hides and
skins of other
animals, without
wool or hair on,
whether or not split,
but not further
prepared.]
leather dust, powder
and flour
1. Gloves
specially
designed for use in
sports [4203]
All goods not specified
elsewhere
1. 4201 Saddlery and
harness for any animal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
essories, of leather
or of composition
leather.
4204 Blank in Tariff.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
43.
43
(Furskin
artificial
manufacturers
thereof)
and
fur;
5%
106
12%
18%
28%
4. 4205
Raw
Other
articles of leather or of
composition leather.
5. 4206 Articles of gut
(other than silk-worm
gut), of goldbeater's
skin, of bladders or of
tendons.
All goods not specified
elsewhere
1. 4303
1. 4301
furskins, including
heads, tails, paws and
other pieces or
cuttings, suitable for
furriers' use), other
than raw hides and
skins of heading 2.
4101, 4102 or 4103;
of mink, of lamb, of
fox, etc.
2. 4302 Tanned or
dressed furskins
(including heads,
tails, paws and other
pieces or cuttings),
unassembled, or
assembled (without
the addition of other
materials) other than
Articles of
clothing
apparel,
accessories and other
articles of furskin.
4304 Articles o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plints] [4408]
Wood (including
strips and friezes for
parquet flooring, not
assembled)
continuously shaped
split poles; piles,
pickets and stakes of
wood, pointed but
not sawn lengthwise; 4.
wooden sticks,
roughly trimmed but
not turned, bent or
otherwise worked,
board,
Strand
Board (OSB) and
similar board (for
example, wafer board)
of wood or other
ligneous materials,
whether or not
agglomerated with
resins or other organic
binding substances,
107
S.
No.
Chapter
Nil
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
suitable for the
manufacture
of
walking-sticks,
umbrellas,
tool
handles or the like.
Wood
2. 4405
wool; wood flour.
3. 4406
Railway
or tramway sleepers
(cross-ties) of wood.
4. The
following
goods, namely:
a. Cement Bonded
18%
(tongued, grooved,
rebated, chamfered,
v-jointed, beaded, 2.
moulded, rounded or
the like) along any of
its edges or faces,
whether or n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
h. Particle/fibre
board
manufactured
from agricultural
crop residues.
Packing
5. 4415
cases, boxes, crates,
drums and similar
packings, of wood;
cable-drums
of
wood; pallets, box
pallets and other load
boards, of wood;
pallet collars of
wood.
6. 4416
Casks,
barrels, vats, tubs
and other coopers'
products and parts
thereof, of wood,
including staves.
Tools,
7. 4417
tool bodies, tool
handles, broom or
brush bodies and
handles, of wood;
boot or shoe lasts and
trees, of wood.
109
18%
28%
panels, shingles and
shakes [4418]
7. Wood paving blocks,
articles of densified
wood not elsewhere
included or specified,
Parts of domestic
decorative articles
used as tableware and
kitchenware.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
18%
28%
S.
No.
Chapter
Nil
5%
12%
8. 4420
Wood
marquetry and inlaid
wood; caskets and
cases for jeweller
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ste
cork;
crushed,
granulated or ground
cork.
2. 4502
Natural
cork, debacked or
roughly squared, or in
rectangular
(including square)
blocks, plates, sheets
or strip (including
sharp-edged blanks
for corks or stoppers).
3. 4503 Articles
of natural cork such
28%
S.
Chapter
Nil
No.
46.
46
(Manufactures of
straw, of esparto
or of other
plaiting
materials;
Basket-ware and
wickerwork)
28%
and
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
as
18%
Corks
Stoppers, Shuttlecock
cork bottom.
4. 4504 Agglomerated
cork (with or without
a binding substance)
and articles of
agglomerated cork.]
All goods
1. 4601
Plaits and
similar products of
plaiting materials,
whether or not
assembled
strips;
into
plaiting
materials, plaits and
similar products of
plaiting materials,
bound together in
parallel strands or
woven, in sheet
form, whether or not
being
finished
articles (for example
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8%
28%
48.
48
(Paper
paperboard;
and
articles of paper
pulp, of paper or
of paperboard)
1. Judicial, Non- 1. Newsprint, in rolls
judicial stamp or sheets [4801]
papers, Court
fee
stamps
when sold by
the
Government
Treasuries
or
Vendors
authorized by
the
mechanical
chemical pulping
processes.
6. 4706 Pulps of
fibres derived from
recovered (waste and
scrap) paper or
paperboard or of
other
fibrous
cellulosic material.
7. 4707
Recovered
(waste and scrap)
paper
paperboard.]
or
1. Uncoated paper and All goods not specified 1. Wall paper and similar
paperboard, uncoated elsewhere
wall coverings [4814]
kraft
greaseproof
glassine
paper,
paper, 1. 4803
paper,
composite paper etc.
[4802, 4804, 4805,
4806 20 00, 4806 40
10, 4807, 4808, 4810,
4817]
2. Aseptic packaging
paper [4811]
114
Toilet or
facial tissue stock,
towel or napkin
stock and similar
paper of a kind used
for household or
sanitary purposes,
cellulose wadding
S.
Chapter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and other
glazed transparent or
translucent papers, in
rolls or sheets.
4809 Carbon
paper, self-copy
or
paper and other
copying or transfer
papers (including
coated
impregnated paper
for duplicator stencils
or offset plates),
whether or not
printed, in rolls or
sheets.
4. 4811
Paper,
paperboard,
cellulose wadding
115
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
116
12%
18%
28%
and
webs
of
cellulose
fibres,
coated, impregnated,
covered, surface-
coloured, surface-
decorated or printed,
in rolls or rectangular
(including square)
sheets, of any size,
other than goods of
the kind described in
heading 4803, 4809
or 4810 [Other
aseptic packaging
paper and
5. 4812
Filter
blocks, slabs and
plates, of paper pulp.
6. 4813 Cigarette
paper, whether or not
cut to size or in the
form of booklets or
tubes.
7. 4815
Tariff
8. 4816
–
Blank in
Carbon
paper, se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
able cloths,
serviettes, napkins
for babies, tampons,
bed sheets and
similar household,
sanitary or hospital
articles, articles of
apparel and clothing
accessories, or paper
pulp, paper, cellulose
wadding or webs of
cellulose fibres.
Registers,
11.4820
account books, note
books, order books,
receipt books, letter
118
pads, memorandum
pads, diaries and
similar
exercise
articles,
books,
blotting-pads, binders
(loose-leaf or other),
folders, file covers,
manifold business
28%
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
forms, interleaved
carbon sets and other
articles of stationary,
of
paper
or
paperboard; and
book covers, of paper
or
paperboard
[including Albums
for samples or for
collections].
12. 4821
Paper or
paperboard labels
of all kinds, whether
or not printed.
13.4822
Bobbins,
spools, cops and
similar supports of
paper pulp, paper or
pap
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ture, drawing or
colouring books.
2. 4904
Music,
printed or in
manuscript,
whether or not bound
or illustrated.
3. 4906
Plans
and drawings for
architectural,
engineering,
industrial,
commercial,
topographical or
similar purposes,
being
originals
drawn by hand;
hand-written texts;
photographic
paper pulp moulded
trays]
120
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
No.
Chapter
Nil
5%
similar charts of all
kinds, including
12%
reproductions
on
atlases, wall maps,
topographical
plans and globes,
printed.]
sensitised paper and
carbon copies of the
foregoing.
4. 4907
Unused
postage, revenue or
similar stamps of
current or new issue
in the country in
which they have, or
will have, a
recognised face
value;
stamp-
impressed
paper;
banknotes; cheque
forms; stock, share
or bond certificates
and
similar
documents of title.
5. Transfers
(decalcomanias)
[4908]
6. 4909 Pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of computer or
any other devices.
1. Safety headgear such All goods not specified
as helmets [6506 10] | elsewhere [other than
1. 6504 Hats and helmets, textile head
other
headgear, gears]
plaited or made by
assembling strips of 2. 6501 Hat-forms,
any material, whether
or not lined
trimmed.
2. 6505
other
or
Hats and
headgear,
knitted or crocheted,
or made up from lace,
felt or other textile
fabric, in the piece
(but not in strips),
whether or not lined
or trimmed; hair-nets
of any material,
whether or not lined
or trimmed.
hat bodies and hoods
of felt, neither blocked
to shape nor with
made brims; plateaux
and
manchons
slit
(including
manchons), of felt.
Hat-
3. 6502
shapes, plaited or
made by assembling
strips of any material,
neither blocked to
shape, nor with made
brims, nor lined, nor
trimmed.
4. 6503-Blank in Tariff.
123
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of [6701
all goods]
18%
125
28%
All goods not specified
elsewhere
1. 6702
Artificial
flowers, foliage and
fruit and parts thereof;
articles made of
artificial flowers,
foliage or fruit.
2. 6703
Human
hair, dressed, thinned,
bleached or otherwise
worked; wool or other
animal hair or other
textile
materials,
prepared for use in
making wigs or the
like.
3. 6704
beards,
and
Wigs, false
eyebrows
eyelashes,
switches and the like,
of human or animal
hair or of textile
materials; articles of
human hair not
elsewhere specified or
included.
Chapter
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
18%
S.
No.
68.
68
(Articles of stone,
plaster, cement,
asbestos, mica or
similar material)
5%
12%
1. Sand lime bricks
2. Fly ash bricks.
126
28%
1. 6804 Millstones, All goods not specified
grindstones, grinding elsewhere
wheels and the like,
without frameworks, 1. 6801
grinding, curbstones
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
late.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
127
12%
28%
coated 4. 6807 Articles of
asphalt or of similar
18%
corundum
paper, Flint coated
paper, Glass or sand
coated paper.
3. 6806
Slag
wool, rock wool and
similar mineral
wools; exfoliated
vermiculite,
5.
expanded clays,
foamed slag and
similar expanded
mineral materials;
mixtures and articles
of heat-insulating,
sound-insulating or
sound-absorbing
mineral materials,
other than those of
heading 6811 or 6812
or chapter 69.
4. 6811 Articles of
asbestos-cement, of
cellulose
fibre-
cement or the like.
material (for example,
petroleum bitumen or
coal tar pitch).
6808
Panels,
boards, tiles, blocks
and similar articles
of vegetable fibre, of
straw or of shavings,
chips,
particles,
other
sawdust or
waste, of wood,
agglomerated with
cement, plaster or
other mineral binders.
6. 6809 Articles of
plaster or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
129
12%
18%
28%
9. 6813 Friction material
and articles thereof
(for example, sheets,
rolls, strips, segments,
discs, washers, pads),
not mounted, for
brakes, for clutches or
the like, with a basis of
asbestos, of other
mineral substances or
of cellulose, whether
or not combined with
textiles or other
materials.
10. 6814 Worked mica
and articles of mica,
including
or
agglomerated
reconstituted mica,
whether or not on a
support of paper,
paperboard or other
materials.
11. 6815 Articles of stone
or of other mineral
substances (including
carbon fibres, articles
of carbon fibres and
articles of peat), not
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
69.
69
(Ceramic
products)
1. Earthen
pot
1. Building
bricks
and clay lamps
[6904 10 00]
[6912 00 40]
2. Bricks of fossil
meals or
similar
si
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er than Earthen
pot and clay lamps].
4.
6904 Ceramic flooring
blocks, support or
filler tiles and the like.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
131
12%
18%
5. 6905
28%
Chimney-pots,
cowls, chimney liners,
architectural
ornaments and other
ceramic constructional
goods.
6. 6906 Ceramic pipes,
conduits, guttering
and pipe fittings.
7. 6907 Ceramic flags
and paving, hearth or
wall tiles; ceramic
mosaic cubes and the
like, whether or not on
a backing; finishing
ceramics
8. 6908
Glazed
ceramic flags and
paving, hearth or wall
tiles; glazed ceramic
mosaic cubes and the
like, whether or not on
a backing.
9. 6909 Ceramic wares
for
laboratory,
chemical or other
technical
uses;
ceramic troughs, tubs
and similar receptacles
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
70. 70
(Glass
gla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er, but
not otherwise worked.
132
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
133
12%
18%
4. 7010 Carboys,
bottles, flasks, jars,
pots,
phials,
ampoules and other
containers, of glass,
of a kind used for the
conveyance
packing of goods;
preserving jars of
glass; stoppers, lids
and other closures, of
glass.
or
5. 7013 Glassware of a
kind used for table,
kitchen, toilet, office,
indoor decoration or
28%
2. 7004 Drawn
glass and blown glass,
in sheets, whether or
not having an
absorbent, reflecting
or non-reflecting
layer, but
otherwise worked.
3.
similar purposes 4.
(other than that of
heading 7010 or
7018).
6. 7015
Clock or
watch glasses and
similar
glasses,
glasses for non-
not
7005 Float glass
and surface ground or
polished glass, in
sheets, whether or not
having an absorbent,
reflecting or non-
reflecting layer, but
not otherwise worked.
7006
Glass
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed
glass, other than
imitaion jewelery;
glass microsphers not
exceeding 1 mm in
diameter:
mirrors, whether or
8. 7011
not framed, including
rear-view mirrors.
Glass
envelopes (including
bulbs and tubes),
open, and glass parts
thereof,
without
fittings, for electric
lamps, cathode-ray
tubes or the like.
9. 7012
Tariff.
10. 7014
–
Blank in
Signalling
glassware and optical
elements of glass
(other than those of
heading 7015), not
optically worked.
11. 7016 Paving
blocks, slabs, bricks,
squares, tiles and other
articles of pressed or
moulded
glass,
whether or not wired,
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
72.
72
(Iron and steel)
5%
135
12%
18%
9. 7019
fibres (including
glass wool) and
articles thereof (for
example,
yarn,
woven fabrics)
Glass
All goods
1. 7201 Pig iron
and spiegeleisen in
pigs, blocks or other
primary forms.
28%
or
of a kind used
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Iron and
non-alloy steel in
ingots or other
primary
forms
(excluding iron of
heading 7203).
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
S.
Chapter
Nil
No.
137
12%
18%
7. 7207
Semi-
finished products of
iron or non-alloy
steel.
8. 7208
Flat-
rolled products of
iron or non-alloy
steel, of a width of
600 mm or more,
hot-rolled, not clad,
plated or coated.
9. 7209 Flat-
rolled products of
iron or non-alloy
steel, of a width of
600 mm or more,
cold-rolled (cold-
reduced), not clad,
plated or coated.
10. 7210 Flat-
rolled products of
iron or non-alloy
steel, of a width of
600 mm or more,
clad, plated or coated.
11.7211 Flat-
rolled products of
iron or non-alloy
steel, of a width of
28%
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
less than 600 mm, not
clad, plated or coated.
Flat-
12.72
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mm not further
worked than hot-
rolled
21.7221
Bars and
rods, hot-rolled, in
irregularly wound
coils, of stainless
steel.
22.7222
Other bars
and rods of stainless
steel; angles, shapes
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
and sections of
stainless steel.
23.7223
Wire of
stainless steel.
24. 7224
Other
alloy steel in ingots or
other primary forms;
semi-finished
products of other
alloy steel.
25.7225
Flat-
rolled products of
other alloy steel, of a
width of 600 mm or
more of sillicon
electrical steel
26.7226
Flat-
rolled products of
other alloy steel, of a
width of less than 600
mm.
27.7227
Bars and
rods, hot-rolled, in
irregularly wound
coils, of other alloy
steel.
28.7228
Other bars
and rods of other
alloy steel; angles,
140
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chap
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s], ranges,
grates,
cookers
(including those with
subsidiary boilers for
central
heating),
barbecues, braziers,
gas-rings,
plate
warmers and similar
non-electric domestic
appliances, and parts
thereof, of iron or steel
[7321]
Radiators for central
heating,
not
electrically heated,
and parts thereof, of
iron or steel; air
heaters and hot air
distributors (including
141
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
142
12%
18%
crossing
pieces,
sleepers (cross-ties),
fish-plates, chairs,
chair wedges, sole
plates (base plates),
rail clips bedplates,
ties and other
material specialized
for jointing or fixing
rails
3. 7303
Tubes,
pipes and hollow
profiles, of cast iron.
4. 7304
Tubes,
pipes and hollow
profiles, seamless, of
iron (other than cast
iron) or steel.
5. 7305
Other
tubes and pipes (for
example, welded,
riveted or similarly
3.
28%
distributors whi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d
shutters,
balustrades, pillars,
and columns), of iron
or steel; plates, rods,
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
18%
angles,
shapes,
144
section, tubes and the
like, prepared for
using structures, of
iron or steel [other
than transmission
towers] [7308]
9. Reservoirs, tanks,
vats and similar
containers for any
material (other than
compressed
or
liquefied gas), of iron
or steel, of a capacity
exceeding 300 1,
whether or not lined
or heat-insulated, but
not fitted with
mechanical
or
thermal equipment
[7309]
10. Tanks, casks, drums,
cans, boxes and
similar containers,
for any material
(other
than
compressed
liquefied gas), of iron
or steel, of a capacity
or
28%
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
not exceeding 300 1,
whether or not lined
or h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aples (other than
those of heading
8305) and similar
articles, of iron or
steel, whether or not
with heads of other
material,
excluding
but
such
articles with heads of
copper.
18.7318
Screws,
bolts, nuts, coach
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
screws, screw hooks,
rivets, cotters, cotter-
pins,
washers
(including spring
147
washers) and similar
articles, of iron or
steel.
19. 7319
Sewing
needles,
knitting
needles,
bodkins,
crochet
hooks,
embroidery stilettos
and similar articles,
for use in the hand, of
iron or steel; safety
pins and other pins of
iron or steel, not
elsewhere specified
or included.
20. Springs and leaves
for springs, of iron
and steel [7320]
21. LPG stoves [7321]
22. 7323
steel
iron or
wool; pot
scourers and scouring
or polishing pads,
gloves and the like, of
iron or steel.
28%
GST RATE SCHEDULE FOR GOODS
[As per
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sil &
sign
board),
Manufactures
of
stainless
steel
(excluding utensils),
Articles of clad metal
[7326]
(Copper
and
2. Table or kitchen or
elsewhere
articles thereof)
other household
articles of copper
[7418]
1. 7401
Copper
mattes;
cement
149
28%
All goods not specified 1. All goods other than
copper (precipitated
copper).
2. 7402
Unrefined
copper
for
copper;
anodes
electrolytic refining.
3. 7403
Refined
copper and copper
alloys, unwrought.
4. 7404 Copper
waste and scrap.
utensils i.e. sanitary
ware and parts thereof
of copper [7418]
2. Other articles of
copper
[including
chain and parts thereof
under 7419 10 and
other articles under
7419 99] but not
including
metal
castings under 7419
91 00 [7419]
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
S.
Chapter
Nil
No.
150
12%
18%
28%
5. 7405
Master
6. 7406
Copper
alloys of copper.
powders and flakes.
7. 7407 Copper
p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3. 7503
4. 7504
Unwrought
Nickel
waste and scrap.
Nickel
powders and flakes.
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
S.
Chapter
Nil
No.
76.
76
(Aluminium and
articles thereof)
12%
18%
5. 7505
Nickel
28%
1. Utensils [7615]
2. Table or kitchen or
bars, rods, profiles
and wire.
6. 7506
Nickel
plates, sheets, strip
and foil.
7. 7507
Nickel
tubes, pipes and tube
or pipe fittings (for
example, couplings,
elbows, sleeves).
Wire,
8. Other articles of
nickel; such as cloth,
grill and netting, of
nickel
Electroplating anodes
of nickel, Blanks
ordinarily used for
manufacturing_tubes
& pipes of nickel,
Nickel screen, Other
articles of nickel and
nickel alloy [7508]
All goods not specified 1. Aluminium
elsewhere
other household
articles of aluminium
[7615]
1. 7601
Aluminium
alloys; such as Ingots,
foil
(whether or not
printed or backed with
paper, paperboard,
plastics o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
OR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
bridge-sections,
towers, lattice masts,
roofs,
frameworks,
roofing
balustrades, pillars
and
columns);
aluminium plates.
rods, profiles, tubes
and the like, prepared
for use in structures.
10. Aluminium
reservoirs, tanks, vats
and
similar
or
containers, for any
material (other than
compressed
liquefied gas), of a
capacity exceeding
300 1, whether or not
lined or heat-
insulated, but not
fitted
with
mechanical
or
thermal equipment
[7611]
11. Aluminium
casks,
drums, cans, boxes,
etc. [7612]
154
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
S.
Chapter
Nil
No.
77.
78.
77 (blank in
tariff)
78
(Lead and articles
thereof)
155
12%
18%
12. Aluminium
containers
for
or
compressed
liquefied gas [7613]
13. Stranded wires and
cables [7614]
14. 7616 Other articles of
aluminium; such as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
No.
Chapter
(Tin and articles
thereof)
81.
81
(Other
base
metals; cermets;
articles thereof)
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Nil
5%
12%
18%
1. 8001Unwrought tin.
1. 8002
and scrap.
2. 8003
Tin waste
Tin bars,
rods, profiles and
wire]
3. Other articles of tin
[8007]
All goods
1. Other base metals,
such as Tungsten,
Molybdenum,
Tantalum,
Magnesium, Cobalt
mattes, and other
intermediate products
of cobalt metallurgy,
Bismuth, Cadmium,
Titanium, Zirconium,
157
Antimony,
Manganese,
Beryllium,
chromium,
germanium,
vanadium, gallium,
hafnium,
niobium
(columbium),
indium,
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
18%
28%
rhenium
thallium,
and
and
cermets, including
their waste scrap
[other than Articles
of other base metals
and articles of
cermets] [8101 to
8113]
2. Arti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
paper knives, pencil
pliers),
tweezers,
cutting shears, pipe-
cutters, bolt croppers,
perforating punches
and similar hand
tools.
158
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
No.
Chapter
Nil
similar hewing
tools; secateurs
and pruners of
any
kind;
scythes,
sickles, hay
knives, hedge
shears, timber
wedges and
other tools of a
kind used in
agriculture,
horticulture or
forestry
[8201].
5%
12%
18%
2. 8204
Hand-
operated spanners
and
wrenches
(including torque
meter wrenches but
not including tap
wrenches);
interchangeable
spanner sockets, with
or without handles.
3. 8205
tools
Hand
(including
glaziers' diamonds),
not
elsewhere
28%
sharpeners and blades
thereof [8214].
159
or
specified or included;
blow lamps; vices,
clamps and the like,
other than accessories
for and parts of,
machine-tools
water-jet cutting
machines; anvils;
portable forges; hand
or pedal-opera
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mechanical
appliances, weighing
10 kg or less, used in
the preparation,
conditioning
or
serving of food or
drink.
161
9. 8213
Scissors,
28%
tailors' shears and
similar shears, and
blades therefor.
10. 8215
forks,
Spoons,
ladles,
skimmers, cake-
servers, fish-knives,
butter-knives, sugar
tongs and similar
kitchen or tableware.
1. 8301
Padlocks
All goods not specified
elsewhere
or 1. 8302
and locks (key,
combination
electrically operated),
of base metal; clasps
and frames with
clasps, incorporating
locks, of base metal;
keys for any of the
Base metal
mountings, fittings
and similar articles
suitable for furniture,
doors,
windows,
staircases,
blinds,
coachwork, saddlery,
S.
No.
Chapter
Nil
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
foregoing articles, of
base metal.
2. Bells, gongs and the
like [8306]
28%
trunks, chests, caskets
or the like; base metal
hat-racks
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ture of
heading 9403.
8305 Fittings for
loose-leaf binders or
files, letter clips, letter
162
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
S.
Chapter
Nil
No.
163
metal powder, used
for metal spraying
[8311]
28%
corners, paper clips,
indexing tags and
similar office articles,
of base metal; staples
in strips (for example,
for offices, upholstery,
packaging), of base
metal.
5. 8308 Clasps,
frames with clasps,
buckles, buckle-
clasps, hooks, eyes,
eyelets and the like, of
base metal, of a kind
used for clothing or
clothing accessories,
footwear, jewellery,
wrist watches, books,
awnings, leather
goods, travel goods or
saddlery or for other
made up articles;
tubular or bifurcated
rivets, of base metal;
beads and spangles, of
base metal.
6. 8310
Sign-
plates, name-plates,
address-plates and
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dairy machinery
[8434]
5. Sewing
[8452]
machines
reactors;
and
1. Nuclear reactors; fuel
elements (cartridges),
non-irradiated, for
nuclear
machinery
apparatus for isotopic
separation [8401]
Steam or other
vapour generating
boilers (other than
central heating hot
water boilers capable
also of producing low
pressure steam);
super-heated water
boilers [8402]
3. Central heating
boilers other than
those of heading
8402 [8403]
reciprocating or rotary
internal combustion
piston engine [8407]
2. Compression-ignition
3.
4.
internal combustion
piston engines (diesel
semi-diesel
or
engines) [8408]
Parts suitable for use
solely or principally
with the engines of
heading 8407 or 8408
[8409]
Pumps for dispensing
fuel or lubricants of
the type used in filling
stations or garages
under 8413 11(except
hand pumps under
8413 11 10), Fuel,
lubricating or cooling
medium pumps for
164
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council M
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hoods
compressors and fans;
ventilating
recycling
incorporating a fan,
whether or not fitted
with filters [8414]
Air-conditioning
machines, comprising
a motor-driven fan and
elements for changing
the temperature and
humidity, including
those machines in
which the humidity
cannot be separately
regulated [8415]
7. Refrigerators, freezers
and other refrigerating
or freezing equipment,
165
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
gas turbines
jets [8411]
–
turbo-
9. Other engines and
motors (Reaction
engines other than
turbo jets, Hydraulic
power engines and
motors, Pneumatic
power engines and
motors, other, parts)
[other than wind
turbine or engine]
[8412]
10. 8416
Furnace
burners for liquid
fuel, for pulverised
solid fuel or for gas;
mechanical stokers,
including their
mechanical grates,
mechanical
dischargers
ash
and
similar appliances.
11.841
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l
dryers; filtering or
purifying machinery
and apparatus, for
liquids or gases
[8421]
14. 8425 Pulley tackle
and hoists other than
skip hoists; winches
and capstans; jacks
15. Ship's
28%
and tissue culture
chambers and rooms
having temperature,
humidity or light
control], 8419 89 70 [
Apparatus for rapid
heating of semi-
conductor devices
apparatus for chemical
or physical vapour
deposition
semiconductor wafers;
on
apparatus for chemical
vapour deposition on
LCD
[8419]
derricks; 9. Dish
frames,
cranes including
cable cranes; mobile
lifting
straddle carriers and
works trucks fitted
with a crane [8426]
16. 8431 Parts suitable
for use solely or
principally with the
machinery
of
headings 8425 to
8430
substratus]
washing
household
machines,
[8422 11 00] and other
[8422 19 00] [8422]
10. Weighing machinery
(excluding balances of
a sensitivity of 5
centigrams or better),
including weight
operated counting or
checking machines;
weighing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aper or paperboard.
20. 8440
Book-
binding machinery,
including book-
sewing machines.
levellers, scrapers,
mechanical shovels,
excavators, shovel
tamping
and road
rollers [8429]
15. Other
moving,
grading, levelling,
scraping, excavating,
tamping, compacting,
extracting or boring
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
28%
S.
Chapter
Nil
No.
169
18%
21.8441
Other
machinery
making up paper
for
machinery, for earth,
minerals or ores; pile-
drivers
extractors;
snow-
pulp, paper or
paperboard,
including cutting
machines of all kinds.
and pile-
ploughs and snow-
blowers [8430]
16. Printer,
photo
copying,
fax
and
machines,
ink
22.8442 Machinery,
apparatus
equipment (other
than the machines of
headings 8456 to
8465) for preparing
or making plates,
printing components;
plates, cylinders and
lithographic stones,
prepared for printing
purposes
example, planed,
grain
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
spinning,
doubling or twisting
machines and other
machinery
for
producing textile
yarns; textile reeling
or winding (including
weft-winding)
machines
machines
preparing
and
for
textile
yarns for use on the
machines of heading
8446 or 8447
26.8446
Weaving
machines (looms).
28%
electric or
electric] [8472]
non-
19. Automatic goods-
vending machines (for
example, postage
stamps, cigarette, food
or
beverage
changing
machines), including
money
machines [8476]
20. Machinery
for
preparing or making
up tobacco, not
specified or included
elsewhere in this
chapter [8478]
21. Passenger boarding
bridges of a kind used
in airports [8479 71
00] and other [8479 79
00].
22. Transmission
shafts
(including cam shafts
and crank shafts) and
cranks; bearing
housings and plain
shaft bearings; gears
and gearing; ball or
roller screws; gear
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hes, envelopes or
similar packings;
mechanical
[8484]
seals
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
172
12%
18%
28%
combs,
extruding
nipples, shuttles,
healds and heald
frames,
hosiery
needles)
29. 8449 Machinery for
the manufacture or
finishing of felt or
nonwovens in the
piece or in shapes,
including machinery
for making felt hats;
blocks for making
hats.
30.8451
Machinery
(other than machines
of heading 8450) for
washing, cleaning,
wringing, drying,
ironing, pressing
(including fusing
presses), bleaching,
dressing,
dyeing,
finishing, coating or
impregnating textile
yarns, fabrics or
made up textile
articles and machines
for applying the paste
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
to the base fabric or
other support used in
the manufacture of
floor coveri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ining electrical
connectors,
insulators, coils,
contacts or other
electrical features not
specified or included
elsewhere in this
chapter [8487]
174
28%
S.
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Chapter
Nil
5%
12%
18%
28%
85. 85
(Electrical
machinery and
equipment and
parts thereof;
sound
recorders
and re-producers,
television image
and
sound
recorders and
reproducers, and
parts
and
accessories of
such articles)
energy 1. Telephones for All goods not specified 1. Static converters (for
1. Renewable
devices &
spare
parts for their
manufacture
a) Bio-gas plant
b) Solar power
c)
based devices
Solar power
generating
system
d) Wind
mills
and
wind
operated
electricity
cellular networks or
for other wireless
networks [8517] and
parts for their
manufacture.
example, rectifiers)
and inductors [8504]
2. Primary cells and
batteries
elsewhere.
1. Electric motors and
ge
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
contained electric
motor [8510]
Electrical ignition or
starting equipment of
a kind used for spark-
175
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
176
28%
compression-ignition
12%
18%
5. Industrial
or
ignition
laboratory electric
furnaces and ovens
(including
those
functioning
by
induction
or
or
or
dielectric loss); other
industrial
laboratory equipment
for the heat treatment
of materials by
induction
dielectric loss [8514]
6. Electric (including
electrically heated
gas), laser or other
light or photo beam,
ultrasonic, electron
beam, magnetic pulse
or plasma arc
soldering, brazing or
welding machines
and
apparatus,
whether or not
capable of cutting;
electric machines and
apparatus for hot
spraying of metals or
cermets [8515]
or
internal combustion
engines (for example,
ignition magnetos,
magneto-dynamos,
ignition
coils,
sparking plugs and
glow plu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
storage
“smart
cards” and other
media for the
recording of sound or
of other phenomena,
whether or not
recorded, including
matrices and masters
for the production of
dry
accumulators,
batteries,
magnetos), other than
lighting equipment of
heading 8512 [8513]
10. Electric instantaneous
or
storage water
heaters and immersion
heaters; electric space
heating apparatus and
soil heating apparatus;
electrothermic hair-
dressing apparatus (for
example, hair dryers,
hair curlers, curling
tong heaters) and hand
dryers;
electric
smoothing irons; other
electro-thermic
appliances of a kind
used for domestic
purposes;
electric
heating resistors, other
than those of heading
8545 [8516]
11. ISDN System[8517 69
10], ISDN Terminal
Adaptor [8517 69 20],
S.
Chapter
Nil
No.
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
discs, but excluding
products of Chapter
Blank in
37.
10.8524
Tariff
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Transmission
or
apparatus for radio-
broadcasting
television, whether or
not incorporating
178
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
179
12%
18%
apparatus of heading
8535, 8536 or 8537.
16.8540 Thermionic,
cold cathode or
photo-cathode valves
and tubes (for
example, vacuum or
vapour or gas filled
valves and tubes,
mercury
arc
rectifying valves and
tubes, cathode-ray
tubes,
television
camera tubes).
17.8541
Diodes,
transistors
and
similar
semi-
conductor devices;
photosensitive semi-
conductor devices;
including photo
voltaic cells, whether
or not assembled in
modules or made up
into panels; light-
emitting diodes
(led); mounted piezo-
electric crystals”;
28%
reception apparatus or
sound recording or
reproducing
apparatus; television
cameras,
digital
cameras and video
cameras recorders
[8525]
aid
17. Radar apparatus, radio
navigational
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of primary cells,
primary batteries and
electric
accumulators; spent
primary cells, spent
primary batteries and
spent
electric
accumulators;
safety or traffic
control equipment for
railways, tramways,
roads,
inland
waterways,
facilities,
parking
port
installations
or
airfields (other than
those of heading 8608)
[8530]
electrical parts of 22. Electric sound or
machinery
or
apparatus,
not
specified or included
elsewhere in this
Chapter.
visual signalling
apparatus
(for
example, bells, sirens,
indicator panels,
burglar or fire alarms),
other than those of
180
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
181
12%
18%
28%
heading 8512 or 8530
[8531]
23. Electrical apparatus
for switching or
protecting electrical
circuits, or for making
connections to or in
electrical circuits (for
example, switches,
relays, fuses, surge
suppressors, plugs,
sockets, lamp-ho
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s under 8545
2000 and goods under
8545 (including arc
lamp carbon and
battery carbon) [8545]
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
18%
86. 86
[Railway
or
All goods not specified
elsewhere, [5% with no
refund of
accumulation]
ITC
tramway
locomotives,
rolling-stocks and
parts thereof;
1. 8601
Rail
railway
or
locomotives
tramway
track
powered from
an
fixtures
and
external source of
1. Refrigerated
containers [8609]
2. Containers (including
containers for the
transport of fluids)
specially designed
and equipped for
carriage by one or
183
28%
or
29. Insulating fittings for
electrical machines,
appliances
equipment, being
fittings wholly of
insulating material
apart from any minor
components of metal
(for example, threaded
sockets) incorporated
during moulding
solely for the purposes
of assembly, other
than insulators of
heading
electrical
85
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
May, 2017]
S.
Chapter
Nil
No.
5%
5. 8605 Railway or
tramway passenger
coaches, not self-
propelled; luggage
vans, post office
coaches and other
special purpose
railway or tramway
coaches, not self-
propelled (excluding
those of heading
8604).
6. 8606 Railway or
tramway goods vans
and wagons, not
self-propelled.
7. 8607
Parts of
railway or tramway
locomotives
or
rolling-stock; such
as Bogies, bissel-
bogies, axles and
wheels, and parts
thereof.
8. 8608 Railway or
tramway
track
fixtures and fittings;
mechanical
(including electro-
185
12%
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
mechanical)
signalling, safety or
traffic
equipment
control
for
railways, tramways,
roads,
inland
waterways, parking
facilities,
installations
port
or
12%
18%
28%
87. 87
(Vehicles other
than railway or
tramway rolling-
stocks, and parts
and accessories
the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Chapter
Nil
No.
5%
12%
cycles (including
delivery tricycles),
not motorised, of
8712 [8714]
5. Self-loading or self-
unloading trailers for
agricultural purposes
[87162000]
6. Hand propelled
vehicles (e.g. hand
carts, rickshaws and
the like); animal
drawn
[8716 80]
vehicles
18%
28%
cars [other than Cars
for
physically
handicapped persons].
3. 8704
vehicles
Motor
for the
transport of goods
[other
than
Refrigerated motor
vehicles].
4. 8705 Special
motor
purpose
vehicles, other than
those principally
designed for the
transport of persons or
goods (for example,
breakdown lorries,
crane lorries, fire
fighting vehicles,
concrete-mixer lorries,
road sweeper lorries,
spraying
mobile
lorries,
workshops,
187
mobile
unit)
radiological
5. 8706 Chassis fitted
with engines, for the
motor vehicles of
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
188
12%
18%
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
by
carriages and parts
thereof.
13. 8716 Trailers and
semi-trailers; other
vehicles,
not
mechanically
propelled;
parts
thereof [other
than
Self-loading or self-
unloading trailers for
agricultural purposes,
and Hand propelled
vehicles (e.g. hand
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
88.
88
(Aircraft;
spacecraft
and
parts thereof)
89.
89
(Ships, boats and
floating
structures)
1. Spacecraft
(including
satellites) and
suborbital and
spacecraft
5%
example,
1. 8802 Other aircraft
(for
helicopters,
aeroplanes), other
than those for
personal use
launch vehicles
[8802 60 00]
2.
8803
–
Parts of
goods of heading
of
8802
2. 8803 Parts of
goods
heading 8801
All goods not specified
elsewhere.
1. 8901
ships,
Cruise
excursion
boats, ferry-boats,
cargo ships, barges
12%
18%
1. Balloons
and
dirigibles, gliders and
other
aircraft [8801].
2. Parachutes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ls, fire-floats,
dredgers, floating
cranes and other
vessels
navigability
the
of
which is subsidiary
to their main
function; floating
docks; floating or
submersible drilling
or
platforms.
5. 8906
production
Other
vessels,
warships
including
and
191
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
18%
28%
90.
90
(Optical,
1. Hearing
[9021].
photographic,
cinematographic,
measuring,
checking,
precision,
medical
or
lifeboats other than
rowing boats.
6. 8907
Other
floating structures
(for example, rafts,
tanks, coffer-dams,
landing-stages,
buoys and beacons).
7. Any chapter – parts
of goods of headings
8901, 8902, 8904,
8905, 8906, 8907
aids 1. Coronary stents and 1. Spectacle lenses,
coronary
systems for use with 2. Blood
stent
contact lens [9001]
cardiac catheters.
2. Artificial kidney
3. Disposable sterilized
dialyzer
microbarrier
glu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
c
(other
than
cinematographic)
cameras; photographic
192
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
18%
Braillers; and (vi) out instruments 2. [9002] Lenses,
Artificial limbs
[9017].
5. Assistive devices, 6. Instruments and
rehabilitation aids
and other goods for
disabled, specified in
List 32 appended to
notification
No.12/2012-
Customs, dated the
17th March, 2012.
appliances used in
medical, surgical,
dental or veterinary
sciences, including
scintigraphic
apparatus, other
electro-medical
apparatus and sight-
testing instruments
[9018].
7. Mechano-therapy
appliances; massage
apparatus;
psychological
aptitude-testing
apparatus; ozone
therapy,
oxygen
therapy,
aerosol
therapy, artificial
prisms, mirrors and
other
optical
elements, of any
material, mounted, 4.
being parts of or
fittings
instruments
for
or
apparatus, other than
such elements of
glass
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
CHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
protective masks
having
neither
mechanical parts nor
replaceable filters
[9020].
9. Orthopaedic
appliances, including
crutches, surgical
belts and trusses;
splints and other
fracture appliances;
artificial parts of the
body; hearing aids
and other appliances
which are worn or
carried, or implanted
18%
28%
of
Chapter;
(for
properties
materials
example, metals,
wood, textiles, paper,
plastics).
6. 9025 Hydrometers
and similar floating
instruments,
thermometers,
and
pyrometers,
barometers,
hygrometers
psychrometers,
recording or not, and
any combination of
these instruments.
in the body, to 7. 9026
compensate for a
defect or disability
[9021].
10. Apparatus based on
the use of X-rays or
of alpha, beta or
gamma radiations,
for
medical,
surgical, dental or
veterinary uses,
including
radiography
or
Instruments and
ne
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
control panels and
desks,
examinations
screens,
18%
apparatus of heading
9014, 9015, 9028 or
9032
8. 9027
Instruments and
28%
instruments
appliances.
and
12. [9015] Surveying
(including
photogrammetrical
or
apparatus
physical or chemical
analysis
(for
for
surveying),
hydrographic,
oceanographic,
example,
hydrological,
polarimeters,
refractometers,
meteorological
geophysical
or
spectrometers, gas or
instruments
and
smoke
analysis
apparatus);
instruments
and
apparatus
for
treatment tables,
chairs and the light
[9022].
195
measuring
or
checking viscosity,
for
or
porosity, expansion,
surface tension or the
like; instruments and
appratus
measuring
checking quantities
of heat, sound or light
(including exposure
meters); microtomes
Gas,
9. 9028
liquid or electricity
appliances, excluding
compasses;
rangefinders.
13. [9016] Balances of a
sensitivity of 5 cg or
better, with or without
weights.
14. [9017] Instruments for
m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g radiography
or
radiotherapy
apparatus, X-ray tubes
and other X-ray
generators, high
tension generators,
control panels and
desks,
screens,
examinations
treatment
or
tables,
chairs and the light.
16.9023
Instruments,
apparatus and models,
designed
demonstrational
purposes
for
(for
example, in education
or
or
exhibitions),
unsuitable for other
uses.
cosmic or other
ionising radiatioin
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
S.
Chapter
Nil
No.
28%
12.9031 Measuring or
checking
instruments,
appliances
and
machines,
not
specified or included
elsewhere in this
Chapter; profile
projectors.
13.9033 Parts and
accessories
(not
specified or included
elsewhere in this
Chapter)
for
machines,
appliances,
instruments
or
apparatus of Chapter
All goods not specified
elsewhere.
90.
and
1. Braille
[9101, 9102]
watches
1. 9103
Clocks
with watch
movements,
91. 9
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ith clock or
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
18%
S.
Chapter
Nil
No.
199
28%
or
watch movement
synchronous
with
motor
6. 9108
Watch
movements, complete
and assembled
7. 9110 Complete
watch or clock
movements,
unassembled or partly
assembled (movement
sets); incomplete
watch or clock
movements,
assembled; rough
watch or clock
movements
8. 9111
Watch
cases and parts thereof
Clock
9. 9112
cases and cases of a
similar type for other
goods of this chapter,
and parts thereof
10.9113 Watch
straps, watch bands
and watch bracelets,
and parts thereof
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
92.
92
(Musical
instruments; parts
and accessories
of such articles)
1. Indigenous
handmade
musical
instruments
5%
200
12%
18%
28%
11.9114
Other
watch parts].
Al goods not specified
elsewhere.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is
chapter; decoy calls of
all kinds; whistles, call
horns and other
mouth-blown sound
signalling instruments
8. 9209 Parts (for
example, mechanisms
for musical boxes) and
accessories
(for
example, cards, discs
201
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
93.
93
(Arms
and
ammunition;
parts
and
accessories
thereof)
5%
202
12%
18%
28%
and
rolls
for
mechanical
of
instruments)
musical instruments;
metronomes, tuning
forks and pitch pipes
of all kinds.]
All goods not specified 1. 9302 Revolvers and
elsewhere
pistols, other than
1. Military
other
weapons
than
revolvers, pistols
[9301].
2. 9303
Other
firearms and similar
devices
which
operate by the firing
of an explosive
charge (for example,
sporting shotguns and
rifles,
loading
muzzle-
firearms,
very pistols and other
devices designed to
project only signal
flares, pistols and
revolvers for firing
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ressure
lantern [9405 50 31]
lanterns
gas
supports,
cushions
and
similar stuffed
furnishings;
lamps
and
lighting fittings,
not elsewhere
specified
or
2. Parts of kerosene
pressure
including
mantles [9405 91 00,
9405 92 00 or 9405
99.00]
components thereof
[9405, 9405 50 31].
2. LED lights or
fixtures including
LED lamps [9405].
3. LED (light emitting
diode) driver and
MCPCB (Metal Core
Printed
1. Hurricane lanterns,
Kerosene lamp/
lantern, petromax,
glass
1. Medical,
surgical, All goods not specified
dental or veterinary elsewhere.
furniture
(for
chimney,
example, operating 1. 9401
Seats
accessories
&
tables, examination
(other than those of
tables, hospital beds
heading
9402),
with
mechanical
whether or
not
fittings, dentists'
chairs);
barbers'
convertible into beds,
and parts thereof.
chairs and similar 2.
chairs,
having
9403
Other
furniture and parts
4. Coir
included;
illuminated signs,
illuminated
name-plates and
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luminated name-
plates and the like,
having a permanently
fixed light source, and
parts thereof not
elsewhere specified or
included.
95.
95
(Toys, games and
sports requisites;
parts
accessories
thereof)
and
1. Sports goods other 1. Electronic Toys like All goods not specified
than articles and
equipments for
general physical
exercise [9506]
2. Toys like tricycles,
scooters, pedal cars
etc. (including parts
and accessories
thereof) [other than
electronic toys]
[9503].
tricycles, scooters, elsewhere.
pedal cars etc.
(including parts and 1. 9501, 9502 – Balnk in
accessories thereof)
Tariff.
2. 9504
[9503].
Video
games consoles and
Machines
3. 9505 Festive, carnival
or other entertainment
articles,
including
205
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
5%
12%
3. Fishing rods, fishing
hooks, and other line
fishing tackle; fish
landing nets, etc.
[9507 all
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S.
No.
Chapter
Nil
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
5%
12%
3. Pencils,
pastels,
charcoals, writing or
crayons,
drawing
2.
drawing chalks and
tailor's chalk [9609].
towels,
sanitary
or
4. Sanitary
tampons,
napkins, clinical
diapers [9619 all
goods].
18%
Brushes
2100, 9606 22 00,
9606 29, 9606 30].
9603
(including brushes
constituting parts of
machines, appliances
28%
and
mother-of-pearl
other animal carving
material, and articles
of these materials
(including articles
obtained by moulding)
vehicles), 2. 9602
handoperated
mechanical
floor
not
sweepers,
motorised, mops and
feather dusters;
prepared knots and
tufts for broom or
brush making; paint
pads and rollers;
squeegees (other than
roller squeegees)
3. 9604 Hand
sieves and hand
riddles
4. 9605
Travel
sets for personal
toilet, sewing or shoe
or clothes cleaning
5. 9607 Slide fasteners
and parts thereof.
Work
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operating in the hand;
hand-operated
composing sticks and
hand printing sets
incorporating
such
4.
composing sticks
9613 Cigarette lighters
5.
and other lighters,
whether or
mechanical
not
or
electrical, and parts
thereof other than
flints and wicks
9614 Smoking pipes
(including pipe bowls)
and cigar or cigarette
holders, and parts
thereof
Monopods, bipods, 6. 9616
Scent
tripods and similar sprays and similar
articles.
toilet sprays, and
mounts and heads
therefor; powder-puffs
and pads for the
application
cosmetics or toilet
preparations
of
208
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
Chapter
Nil
No.
97. 97
(Works of art,
collectors' piece
and antiques)
5%
12%
All goods.
1. 9701
Paintings,
drawings
and
pastels, executed
entirely by hand,
other than drawings
of heading 4906 and
other than hand-
painted or hand-
decorated
manufactured
articles; collages and
similar
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h May, 2017]
S.
Chapter
Nil
No.
5%
12%
6. 9706 Antiques
98. 98
9803
Passenger 1. 9804
(Project imports, baggage
laboratory
Specified 1.
Drugs and medicines
[i.e. List, 1 of
chemicals,
notification
passengers'
No.12/2012-Central
baggage,
Excise,
dated
personal
17.03.2012 and List
importation, ship
stores)
3, 4 of notification
No.12/2012-
Customs,
dated
17.03.2012]
intended
personal use.
of an age exceeding
18%
28%
one hundred years.]
medicines
9804 Other Drugs All goods.
and
intended for personal 1. 9801 All items of
use.
machinery including
1. 9804 All dutiable
articles intended for
personal use
prime
movers,
instruments,
apparatus
and
appliances,
control
gear and transmission
equipment, auxiliary
for
equipment (including
those required for
research and
development
as
all
purposes, testing and
quality control), as
well
components (whether
finished or not) or
raw materials for the
manufacture of the
aforesaid items an
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