2004

2004
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
Schedules

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2207

2207
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
532[Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]]
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Notes:
As amended vide Notification No. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023, before it was read as,
Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supp

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2201

2201
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 257[[other than Drinking water packed in 20 litres bottles]]
 
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Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or

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2001

2001
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
Schedules

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2106

2106
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
171[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]
 
Clarification
* Clarification regarding classification and applicable GST rates on flavored and coated illaichi, and scented sweet supari. [ See para 7 of Circular No. 163/19/2021-GST dated 06.10.2021 ]
 
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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,
All kinds of food mixes including instant food mixes, soft d

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2105 00 00

2105 00 00
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Ice cream and other edible ice, whether or not containing cocoa
 
Clarification
* Clarification on rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01.07.2017 to 05.10.2021.  [ See para 3 of Circular No. 177/09/2022-TRU dated 03.08.2022 ]
* Clarification regarding the supplies provided in an ice cream outlet. [ See para 4 of circular 164/20/2021-GST dat

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1602

1602
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Other prepared or preserved meat, meat offal, blood or insects.
 
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Notes:
As amended vide Notification No. 18/2

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1601

1601
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.
 
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2103 90 10

2103 90 10
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Omitted
 
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, “Curry paste”
Schedules

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1518

1518
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Animal or microbial fats and animal or microbial 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; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
 
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1517

1517
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Edible

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1516

1516
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Animal fats and oils and their fractions, partly or wholly hydrogenated, int

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1905

1905
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, 541[toasted bread and similar toasted products, 566[un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted]]]
 
 
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Notes:
As amended vide Notification No. 05/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read  
P

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use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
Clarification
* Clarification regarding applicability of GST on un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion. [ See para 2 of Circular No. 200/12/2023-GST Dated 01.08.2023 ]
* Clarification regarding classification and applicable GST rate on snack pellets manufactured through the process of extrusion (such as 'fryums'). [ See para 5 of Circular No. 189/01/2023-GST dated 13.01.2023 ]
 
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Notes:
As amended by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-1

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