8603

8603
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
************
Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
Clarification
* Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. [ Circular No. 30/4/2018-GST dated 25.01.2018 ]
Schedule

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1212

1212
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels an

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0711

0711
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019,

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0505

0505
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and do

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0404

0404
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituen

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8605

8605
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
***********
Note:
As omitted vide Notification no. 14/2019 – Integrated Tax (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
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)
Clarification
* Clarification on supplies made to the Indian Railways c

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8604

8604
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
************
Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
Clarification
* Clarification on supplies made to the Indian Railways classifiable under a

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2601

2601
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, b

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1008

1008
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 480[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 480[, pre-packaged and labelled]
Explanat

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]
 
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Notes:
As amended vid notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as 
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 39[put up in unit container and,-
(a) bearing a registered brand

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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.]
 
*************
Notes:
As amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertakin

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2301

2301
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
467A[Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for h

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1517

1517
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of t

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1516

1516
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or

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0904

0904
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
 
 
Clarificat

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0303, 0304, 0305, 0306, 0307, 0308, 0309

0303, 0304, 0305, 0306, 0307, 0308, 0309
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods [other than fresh or chilled] 473[, 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.]
 
 
**************
Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
All goods [other than fresh or chilled] 473[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-pac

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otes:
As amended by vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
All goods [other than fresh or chilled] 473[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
**************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods [other than fresh or chilled] and 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

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ered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
*************
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,
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
Explanation
99[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, 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

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ch bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim 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 wit

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8905

8905
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function

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8608

8608
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Note:
As omitted vide Notification no. 14/2019-Intergrated Tax (Rate) dated 30-9-2019 w.e.f. 1.10.2019, before it was read as:-
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
Clarifi

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3101

3101
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods i.e. animal or vegetable fertilisers or organic fertilisers 486[, 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.]
 
 
**************
Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
All goods i.e. animal or vegetable fertilisers or organic fertilisers 486[, pre-packaged and labelled.]
Explanation
527[(i

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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, 
All goods i.e. animal or vegetable fertilisers or organic fertilisers 486[, pre-packaged and labelled.]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
**************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name
Explanation
99[(ii) (a) The phrase “bra

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Plain text (Extract) only
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king of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim 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 sh

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Plain text (Extract) only
For full text:-Visit the Source

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