0713

0713
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Dried leguminous vegetables, shelled, whether or not skinned or split 477[, 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.]
 
Clarification
* Clarification regarding classification of leguminous vegetables when subject to mild heat treatment (parching). [ See para 3 of Circular No. 113/32/2019-GST dated 11.10.2019 ]
 
**************
Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated

= = = = = = = =

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

= = = = = = = =

fication regarding classification of leguminous vegetables when subject to mild heat treatment (parching). [ See para 3 of Circular No. 113/32/2019-GST dated 11.10.2019 ]
* 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 ]
 
**************
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, 
Dried leguminous vegetables, shelled, whether or not skinned or split 477[, 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

= = = = = = = =

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

= = = = = = = =

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 in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.]
256[(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered 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.]
Clarification
* Clarification regarding classification of leguminous vegetables when subject to mild heat treatment (parching). [ See para 3 of Circular No. 113/32/2019-GST dated 11.10.2019 ]
 
*************
Notes:
As am

= = = = = = = =

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

= = = = = = = =

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 with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable cl

= = = = = = = =

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

= = = = = = = =

0504

0504
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods [other than fresh or chilled] 476[, 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] 476[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-pac

= = = = = = = =

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

= = = = = = = =

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] 476[, 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 of law is available [other than those where

= = = = = = = =

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

= = = = = = = =

der any law for the time being in force in any other country.]
 
*************
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,
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
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, bot

= = = = = = = =

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

= = = = = = = =

9804

9804
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at

= = = = = = = =

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

= = = = = = = =

8901

8901
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
Schedules

= = = = = = = =

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

= = = = = = = =

2610

2610
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

= = = = = = = =

2506

2506
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or sla

= = = = = = = =

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

= = = = = = = =

0408

0408
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preser

= = = = = = = =

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

= = = = = = = =

8606

8606
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. 1.10.201

= = = = = = = =

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

= = = = = = = =

8602

8602
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:-
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
Clarification
* Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. [ Circular No. 30/4/2018-GST dat

= = = = = = = =

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

= = = = = = = =

5809, 5810

5809, 5810
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Embroidery or zari articles, that is to say,- imi, zari, kasab, 21[salma],  dabka, chumki, 21[gota, sitara], naqsi, kora, glass beads, badla, 21[gizai]
 
Clarification
* Clarification regarding the classification and applicable GST rate on Kasab thread (a metallised yarn) as yarn. [ See para 9 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
 
************
Notes:
21.
Corrected vide F. No. 3

= = = = = = = =

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

= = = = = = = =

9405

9405
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Kerosene pressure lantern
 
*************
Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2

= = = = = = = =

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

= = = = = = = =