08

08
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Dried makhana, whether or not shelled or peeled 479[, 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, 
Dried makhana, whether or not shelled or peeled 479[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' me

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tion no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Dried makhana, whether or not shelled or peeled 479[, 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,
Dried makhana, whether or not shelled or peeled 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

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or thereafter under any law for the time being in force in any other country.]
 
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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,
Dried makhana, whether or not shelled or peeled
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 defin

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3605 00 10

3605 00 10
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Note:
As omitted vide Notification No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“Handmade safety matches
Explanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namel

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2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802

2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use
 
Clarification
* Clarification regarding the applicable GST rates on building stones, in particular Napa Stones, which are ready to use and polished in ways other than mirror-polished. [ See para 3 of Circu

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30 or any chapter

30 or any chapter
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
 
Clarification 
* Clarification regarding applicability of GST rate on the Human Blood Plasma. [ See para 7 of Circular No.52/26/2018-GST dated 09.08.2018 ]
 
List 1 [See S.No.180 of the Schedule I]
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and

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(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93

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(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra-tracheal Suspension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(

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Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT te

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1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]
 
Clarification 
* Clarification regarding classification and applicable GST rates on h

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0713

0713
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Guar gum refined split
 
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Notes:
17.
Tariff heading as Corrected vide F. No. 354/117/2017-TRU – Dated 27-

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30

30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
Schedules

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1001

1001
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Wheat and meslin 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, 
Wheat and meslin 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 s

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. 15-7-2024, before it was read as,
Wheat and meslin 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.]
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. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Wheat and meslin 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand

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eafter 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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Notes:
As amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“Wheat and meslin 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 cont

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Market in wait and watch, Sensex slips 154 pts ahead of GST

Market in wait and watch, Sensex slips 154 pts ahead of GST
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) The Sensex fell over 154 points and the Nifty went below 9,500 in the beginning on Friday as the July derivative series took off on a negative note amid anxiety ahead of GST rollout.
Capital outflow by foreign funds and weak global shares only added to concerns.
Investors kept their fingers crossed ahead of the landmark tax reform Goods and Services Tax (GST), which is set for a

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Mkt losses narrow, GST anxiety keeps investors on toes

Mkt losses narrow, GST anxiety keeps investors on toes
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) Markets managed to apply brakes on their early losses today, but the Sensex and the Nifty still moved in the red as investors braced for the final countdown to the GST launch.
The landmark tax reform Goods and Services Tax (GST) is set for a mid-night launch today.
Telecom, capital goods, realty and auto stocks wobbled amid sluggishness in global shares.
The 30-share Sensex resumed

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J&K parties for GST with riders

J&K parties for GST with riders
GST
Dated:- 30-6-2017

Srinagar, Jun 29 (PTI) The second meeting of an all-party consultative group, constituted by the Jammu and Kashmir government to evolve a consensus on the GST implementation in the state, was held here this evening.
The government claimed that the parties were in agreement on the extension of the new tax regime but with safeguards to protect the fiscal autonomy of the state.
"There was a general consensus in the meeting that non- implementation of the GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J-K taking a big hit," an official spokesman said here.
He said the meeting was held under the chairmanship

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on the issue with all shades of the political opinion to evolve broad-based consensus before Jammu and Kashmir is brought under the tax regime.
"If we talk of bringing a separate law, the Centre will have to amend two chapters in the Constitution to delegate powers of taxation to the state of J-K. It will become a huge political issue across the country.
"Besides, it will also entail amending Section 5 of J-K Constitution which can't be done. More so, any attempt on fiddling with Section 5 will open a Pandora's box which will have huge political ramifications for J-K in future," he said.
Presenting the government's view, Finance Minister Haseeb Drabu said the government will ensure adequate safeguards for prot

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n the absence of an alternative trading link, J-K is literally integrated with mainland Indian market.
"Entire requirements are imported from it and everything produced or manufactured in J-K is exported to the same market. Twin taxation systems dissociated from each other will entail costs to business and to public finance system.
"Trading processes will be subjected to twin taxation systems making everything costly in J-K, a cost that ultimately the consumer shall have to bear," he said, adding traders will have to pay more for managing twin systems and it could create a situation that J-K may not get buyers or sellers for its products.
NC's Rather, who is the former chairman of the Empowered Committee of Finance Min

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Advance Received

Advance Received
Query (Issue) Started By: – kamdev senapati Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Advance received one year back from one scrap merchant and the same has reflected on our books of accounts. Regular basis the scrap merchant taken the scrap and paid the amount of each sales.
My Quarry is Since the advance received before GST, will GST attract for the same or not ??.
Please suggest…
Reply By KASTURI SETHI:
The

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7104

7104
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped
 
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Notes:
As amended vide Notification

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