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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1504

1504
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Schedules

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1503

1503
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Schedules

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0813

0813
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 107[dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]]
 
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Note:
As amended vide notification no. 35/2017 dated 13-10-2017, before it was read as,
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 56[dried fruits of Chapter 8 [other tha

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0804

0804
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
106[Dates (soft or hard), figs, pineapples, avocados, guavas 492[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried]
 
Clarification
* Clarification regarding the applicable GST rate on different forms of Mangoes including Mango Pulp. [ See para 4 of Circular No. 179/11/2022-GST dated 03.08.2022 ]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax

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1904 [other than 1904 10 20]

1904 [other than 1904 10 20]
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 570[, Fortified Rice Kernel (FRK)]]
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Notes:
As amended by Notification No. 01/2025- Inte

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0802

0802
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]
 
 
Clarification
* Clarification regarding the distinction between fresh and dried fruits and nuts and applicable GST rates. [ See para 3 of Circular No. 163/19/2021-GST dated

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1902

1902
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

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0801

0801
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Brazil nuts, dried, whether or not shelled or peeled
 
Clarification
* Clarification regarding the distinction between fresh and dried fruits and nuts and applicable GST rates. [ See para 3 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,
Brazil nuts, dried, whether or not sh

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1901 [other than 1901 20 00]

1901 [other than 1901 20 00]
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, 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 mixes and doughs for the preparation of bakers' wares 548[of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, 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) w

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ght, 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.]
563[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time 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 Ci

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ogy 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. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as,
167[1901 [other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, 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 mixes and doughs for the preparation of bakers' wares of heading 1905]]
 
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Notes:
As am

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1704

1704
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Sugar confectionery [other than 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, 268[groundnut sweets, gajak and sugar boiled confectionery]]
 
Clarification 
* Clarification regarding appropriate classification and applicable GST rate on ready to eat popco

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1702

1702
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
 
Clarification
* Clarification regarding the classification of “Rab”. [ See para 2 of Circular No. 189/01/2023-GST dated 13.01.2023 ]
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0209

0209
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
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

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0209

0209
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
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

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0208

0208
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
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

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0207

0207
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
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

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