2202 99 90

2202 99 90
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
As omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Tender coconut water 59[put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]
 
 
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Notes:
As  amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before i

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tainers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing

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3207

3207
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes
 
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Prepared pigments

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2202 99 20

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

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3206

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

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3204

3204
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on s

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2106 90

2106 90
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
108[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 494[, pre-packaged and labelled]]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
Clarification 
* Clarification regarding appropriate classification and applicable GST rate on ready to eat popcorn. [ See Circular No. 247/04/2025-GST Dated 14.02.2025 ]
* Clarification regarding GST rate on Extruded/Expanded Sa

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to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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Notes:
As amended vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
108[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 494[, pre-packaged and labelled]]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity i

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, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.]
256[(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
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Note:
As amended vide notification no. 35/2017 – Integrated Tax (Rate) dated 13-10-2017, before it was read as,
Namkeens, bhujia, mixture, chabena and similar edible preparations in 58[ready for con

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s defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.]
102[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] i

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3203

3203
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defi

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2106

2106
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
57[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters,
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
57[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter]
 
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Notes:
As  amended vide notification no. 27/2017

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3202

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

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2103

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

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3201

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

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2102

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

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3105

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

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3104

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

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3103

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

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3102

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

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30

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

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28

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

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2715

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

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