8607

8607
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:-
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
Clarification
* Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. [ Circular No

= = = = = = = =

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

= = = = = = = =

5301

5301
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
Schedules

= = = = = = = =

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

= = = = = = = =

4104

4104
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
Schedules

= = = = = = = =

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

= = = = = = = =

1203

1203
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Copra 139[***]
 
Clarification
* Clarification regarding the definition of Copra and applicable GST rates. [ S

= = = = = = = =

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

= = = = = = = =

0811

0811
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
Schedules

= = = = = = = =

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

= = = = = = = =

0403

0403
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa
 
*************
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,
Cream, yogurt, kephir and other fermented or acidified milk and cream, whet

= = = = = = = =

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

= = = = = = = =

4101

4101
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, b

= = = = = = = =

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

= = = = = = = =

2604

2604
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, b

= = = = = = = =

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

= = = = = = = =

2528

2528
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight)
 
*************
Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Natural borates and concentrates thereof (whether or not calcined), but not including borates

= = = = = = = =

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

= = = = = = = =

1513

1513
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
Schedules

= = = = = = = =

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

= = = = = = = =

1004

1004
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Oats 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.]
 
 
**************
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, 
Oats 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 Me

= = = = = = = =

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

= = = = = = = =

as read as, 
Oats 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.]
 
**************
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,
Oats 39[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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXU

= = = = = = = =

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

= = = = = = = =

ted Tax (Rate) dated 22-9-2017, before it was read as,
“Oats 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 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

= = = = = = = =

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

= = = = = = = =

1702 or 1704

1702 or 1704
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa
 
*************
Notes:
As amended by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

= = = = = = = =

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

= = = = = = = =

0901

0901
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other

= = = = = = = =

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

= = = = = = = =

4823

4823
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
48[Kites, Paper mache articles]
 
*************
Notes:
As  amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as,
“Kites”
Schedules

= = = = = = = =

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

= = = = = = = =

2605

2605
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, b

= = = = = = = =

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

= = = = = = = =