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GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir
...
The information is being uploaded
immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes
...
are yet to be decided by the GST Council
...
S
...
1
...
0106 Other live
animal such as
Mammals, Birds,
Insects]
-
Live horses [01012100,
010129]
-
-
1
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
2
...
[0201 Meat
of
bovine
animals,
fresh and chilled
...
0204 Meat
of
sheep or goats,
fresh or chilled
...
0206 Edible
offal of bovine
animals,
swine,
sheep,
goats,
horses,
asses,
mules or hinnies,
fresh or chilled
...
All goods in frozen
state and put up in
unit
containers
[0202, 0203, 0204,
0205, 0206, 0207,
0208, 0209]
2
...
Meat and edible
meat offal, salted, in
brine,
dried
or
smoked;
edible
flours and meals of
meat or meat offal
put up in unit
containers [0210]
-
-
2
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
-
-
-
0105, fresh or
chilled
...
0209 Pig fat, free
of lean meat, and
poultry fat, not
rendered
or
otherwise
extracted, fresh,
chilled
...
1
...
0303
Fish,
frozen state
frozen, excluding
2
...
0304
Fish
frozen state
fillets and other fish
meat (whether or not
1
...
Live fish
...
No
...
0302
3
...
0304
fish, fit for human
Fish fillets
consumption
and other fish 4
...
4
...
by steaming or 5
...
not, frozen, dried,
5
...
No
...
6
...
0308
Aquatic
invertebrates
invertebrates other
other
than
than crustaceans and
crustaceans
molluscs,
frozen,
and molluscs,
dried, salted or in
live, fresh or
brine;
smoked
chilled
...
5
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
4
...
Fresh milk and All goods not specified 1
...
Condensed
(Dairy produce;
pasteurised
elsewhere
...
) and oils derived
04029920]
natural
honey;
separated milk, 1
...
Cheese [0406]
elsewhere
concentrated
2
...
(UHT) milk
[0401]
3
...
Eggs
Birds'
yogurt, kephir and
eggs, in shell,
other fermented or
fresh,
acidified milk and
preserved or
cream, whether or
cooked [0407]
not concentrated or
3
...
Lassi [0403],
sweetening matter or
5
...
Chena
or
fruit, nuts or cocoa
...
No
...
0404
Whey,
up in unit
whether
or
not
containers and
concentrated
or
bearing
a
containing
added
registered
sugar
or
other
brand name
...
0409 Natural
products consisting
honey, other
of natural milk
than put up in
constituents,
unit container
whether
or
not
and bearing a
containing
added
registered
sugar
or
other
brand name
...
5
...
6
...
No
...
7
...
8
...
5
...
Human hair, All goods not specified
(Products
of
unworked,
elsewhere
animal origin, not
whether or not
elsewhere
washed
or 1
...
Semen
brush making hair;
including
waste
of
such
frozen semen
bristles or hair
...
0503 – blank in tariff
3
...
No
...
4
...
0506
Bones
and
horn-cores,
unworked, defatted,
simply prepared (but
not cut to shape),
treated with acid or
gelatinised; powder
9
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
and waste of these
products
...
0507
Ivory,
tortoise-shell,
whalebone
and
whalebone
hair,
horns,
antlers,
hooves, nails, claws
and
beaks,
unworked
or
simply
prepared
but not cut to shape;
powder and waste of
these products
...
0508
Coral
and
similar
materials,
unworked or simply
prepared but not
otherwise worked;
shells of molluscs,
crustaceans
or
echinoderms
and
cuttle-bone,
unworked or simply
prepared but not cut
to shape, powder and
waste thereof
...
0509 – blank in tariff
10
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
-
-
-
9
...
10
...
6
...
All goods
(Live trees and
other
plants;
-
11
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
7
...
Herb, bark, dry
roots and tubers
plant, dry root,
other than those in
commonly known as
jari booti and dry
frozen
or
flower;
preserved state
2
...
0701 Potatoes,
(uncooked or cooked
fresh
or
by steaming or
chilled
...
0702
frozen
...
0711
Vegetables
fresh
or
provisionally
chilled
...
0703 Onions,
example, by sulphur
shallots, garlic,
dioxide gas, in brine,
leeks and other
in sulphur water or
alliaceous
in other preservative
vegetables,
solutions),
but
fresh
or
unsuitable in that
chilled
...
0704
consumption
...
0714
Manioc,
cauliflowers,
arrowroot,
salep,
kohlrabi, kale
Jerusalem
18%
-
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5
...
7
...
and
similar
edible
brassicas, fresh
or chilled
...
), fresh or
chilled
...
0707
Cucumbers
and gherkins,
fresh
or
chilled
...
13
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
unshelled,
fresh
or
chilled
...
0709
Other
vegetables,
fresh
or
chilled
...
0712
Dried
vegetables,
whole,
cut,
sliced, broken
or in powder,
but not further
prepared
...
0713
Dried
leguminous
vegetables,
shelled,
whether or not
skinned
or
split
...
0714 Manioc,
arrowroot,
salep,
Jerusalem
artichokes,
sweet potatoes
14
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
-
-
and
similar
roots
and
tubers
with
high starch or
inulin content,
fresh
or
chilled; sago
pith
...
8
Fresh fruits other
(Edible fruit and than in frozen state
nuts; peel of or preserved
citrus fruit or
melons)
1
...
2
...
),
walnuts,
Chestnuts
(Castanea
spp
...
0802
Dried
Dry fruits
areca nuts, whether
or not shelled or 2
...
nuts and cashew
nuts, fresh or dried,
All goods, other than dry
whether
or
not
fruits, in frozen state or
shelled or peeled
...
3
...
0811
Fruit and
or not shelled or
nuts, uncooked or
peeled, such as
cooked by steaming
Almonds, Hazelnuts
or boiling in water,
or filberts (Coryius
frozen, whether or
spp
...
),
Pistachios,
sweetening matter
...
0812
Fruit and
Kola nuts (Cola
nuts, provisionally
spp
...
15
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
Pistachios,
example, by sulphur 4
...
),
in other preservative
mangoes
and
Areca nuts
...
3
...
0806
Grapes,
including
state for immediate
dried, and raisins
plantains,
consumption
...
0813
Fruit,
Peel of
dried, other than that
fresh or dried 3
...
0804
citrus fruit or melons
of headings 0801 to
Dates, figs,
(including
0806; mixtures of
pineapples,
watermelons),
nuts or dried fruits of
avocados,
frozen, dried or
Chapter 8
...
other preservative
5
...
fruit, such as
Oranges,
Mandarins
(including
tangerines and
satsumas);
clementines,
wilkings and
similar citrus
hybrids,
Grapefruit,
16
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
6
...
8
...
5%
12%
including
pomelos,
Lemons
(Citrus limon,
Citrus
limonum) and
limes (Citrus
aurantifolia,
Citrus
latifolia),
fresh
...
0808 Apples,
pears
and
quinces, fresh
...
17
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
10
...
11
...
No
...
9
...
All goods of
(Coffee, tea, mate
seed quality
and spices)
2
...
leaves of a South 3
...
green leaves of
tea [0902],
4
...
0901
Coffee,
whether
or
not
roasted
or
decaffeinated;
coffee husks and
skins;
coffee
substitutes
containing coffee in
any proportion, other
than coffee beans not
roasted
...
0902
Tea,
whether
or
not
flavoured, other than
unprocessed green
leaves of tea
...
0903
Maté
...
0904
Pepper of
the genus Piper;
dried or crushed or
ground fruits of the
genus Capsicum or
19
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
of
the
genus
Pimenta
...
0905
Vanilla
...
0906
Cinnamon and
cinnamon-tree
flowers
...
0907
Cloves
(whole fruit, cloves
and stems)
...
0908
Nutmeg,
mace
and
cardamoms
...
0909
Seeds of
anise, badian, fennel,
coriander, cumin or
caraway;
juniper
berries, other than of
seed quality
...
0910
Ginger
other than fresh
ginger,
saffron,
turmeric (curcuma)
other than fresh
turmeric, thyme, bay
leaves, curry and
other spices
...
Chapter
No
...
10
(Cereals)
Nil
5%
12%
18%
28%
All goods [other
than those put up
in unit container
and bearing a
registered brand
name]
...
1001
Wheat and
meslin
2
...
1003 Barley
4
...
1005
Maize
(corn)
6
...
1007
Grain
sorghum
8
...
Chapter
Nil
No
...
11
1
...
[other than
gluten)
those put up in
unit container
and bearing a
registered
brand name]
...
1101 Wheat or
meslin flour
...
1102
Cereal
flours
other
than of wheat
or meslin i
...
maize (corn)
flour,
Rye
flour, etc
...
1103
Cereal
groats,
meal
and
pellets,
other
than
those put up in
unit container
and bearing a
5%
12%
All goods not specified 1
...
[1108]
1
...
2
...
e
...
1105
Meal,
powder,
flakes,
granules and pellets
of potatoes
...
1106
Meal and
powder of the dried
leguminous
22
18%
inulin 1
...
No
...
Chapter
Nil
5%
12%
23
28%
-
registered
vegetables
of
brand name
...
1105 Flour, of
(pulses), of sago or
potatoes
...
1106 Flour, of
heading 0714 or of
the products of
the
dried
Chapter 8 i
...
of
leguminous
tamarind,
of
vegetables of
singoda, etc
...
1109 00 00 Wheat
sago or of roots
gluten, whether or
or tubers of
not dried
heading 0714
or
of
the
products
of
Chapter 8 i
...
of tamarind, of
singoda,
mango flour,
etc
...
1201
Soya 1
...
not broken
...
1202 Ground- 2
...
No
...
4
...
6
...
1204 Linseed,
whether or not
broken
...
1206
Sunflower
seeds, whether
or not broken
...
e
...
4
...
6
...
12%
whether
or
not
shelled or broken
...
1205
Rape or
colza seeds, whether
or not broken
...
1207
Other oil
seeds and oleaginous
fruits (i
...
Palm nuts
and kernels, cotton
seeds, Castor oil
seeds,
Sesamum
seeds,
Mustard
seeds,
Saffower
(Carthamus
tinctorius)
seeds,
Melon seeds, Poppy
seeds,
Ajams,
Mango kernel, Niger
seed,
Kokam)
whether
or
not
broken
...
No
...
7
...
8
...
9
...
Flour and meals of
oil
seeds
or
oleaginous
fruits,
other than those of
mustard [1208]
9
...
10
...
11
...
No
...
10
...
11
...
Swedes,
mangolds,
fodder roots,
hay,
lucerne
(alfalfa),
clover,
sainfoin,
forage
kale,
lupines,
vetches
and
5%
12%
and kernels and
other
vegetable
products (including
unroasted chicory
roots of the variety
Cichorium intybus
sativum) of a kind
used primarily for
human consumption,
not
elsewhere
specified or included
[1212]
...
No
...
Lac
and 1
...
2
...
Guar meal or guar
gum refined split
[1302]
-
All goods not specified
elsewhere
-
14
(Vegetable
plaiting
materials;
vegetable
products,
elsewhere
-
similar forage
products,
whether or not
in the form of
pellets 1214]
...
14
...
Betel
leaves All goods not specified
[14049040]
elsewhere
not
1
...
1302
Vegetable
saps and extracts;
pectic
substances,
pectinates
and
pectates; agar-agar
and other mucilages
and
thickeners,
whether
or
not
modified,
derived
from
vegetable
products; other than
Guar meal or guar
gum refined split
...
Indian
katha
[14049050]
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
specified
included)
15
...
2
...
]
-
Vegetable fats and oils Animal fats and oils 1
...
1507
Soya1
...
No
...
4
...
6
...
1508
Groundnut oil and its
fractions, whether or
not refined, but not
chemically
modified
...
1510
Other
oils
and
their
fractions, obtained
solely from olives,
whether
or
not
refined, but not
chemically
modified, including
blends of these oils
or fractions with oils
or
fractions
of
heading 1509
1511
Palm oil
and its fractions,
12%
2
...
4
...
6
...
fats or oils of this
1502
Fats of
Chapter, other than
bovine
animals,
edible fats or oils or
sheep or goats, other
their fractions of
than those of heading
heading 1516 [1517]
1503
...
Glycerol,
crude;
1503 Lard stearin,
glycerol waters and
lard oil, oleo stearin,
glycerol lyes [1520
oleo-oil and tallow
00 00],
oil, not emulsified or 3
...
mixed or otherwise
[1521]
prepared
...
Degras,
residues
1504
Fats and
resulting from the
oils
and
their
treatment of fatty
fractions, of fish or
substances or animal
marine
mammals,
or vegetable waxes
whether
or
not
[1522]
refined, but not
chemically modified
...
1506
Other
animal fats and oils
and their fractions,
whether
or
not
29
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
whether
or
not
refined, but not
refined, but not
chemically modified
...
1516
Animal
modified
...
1512
Sunflowerfractions, partly or
seed, safflower or
wholly
cotton-seed oil and
hydrogenated, interfractions
thereof,
esterified,
rewhether
or
not
esterified
or
refined, but not
elaidinised, whether
chemically
or not refined, but
modified
...
8
...
1518
Animal
(copra), palm kernel
fats and oils and their
or babassu oil and
fractions,
boiled,
fractions
thereof,
oxidised,
whether
or
not
dehydrated,
refined, but not
sulphurised, blown,
chemically
polymerised by heat
modified
...
1514
Rape,
gas or otherwise
colza or mustard oil
chemically modified,
and
fractions
excluding those of
thereof, whether or
heading
1516;
not refined, but not
inedible mixtures or
chemically
preparations
of
modified
...
1515
Other
fats or oils or of
fixed vegetable fats
fractions of different
30
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
and oils (including
jojoba oil) and their
fractions, whether or
not refined, but not
chemically
modified
...
1516 Vegetable fats
and oils and their
fractions, partly or
wholly
hydrogenated, interesterified,
reesterified
or
elaidinised, whether
or not refined, but
not further prepared
...
1518 Vegetable fats
and oils and their
fractions,
boiled,
oxidised,
dehydrated,
sulphurised, blown,
polymerised by heat
in vacuum or in inert
gas or otherwise
chemically
modified, excluding
those of heading
1516
12%
fats of oils of this
chapter,
not
elsewhere specified
of included
...
Chapter
No
...
16
(Preparations of
meat, of fish or of
crustaceans,
molluscs or other
aquatic
vertebrates)
17
...
Cane jaggery
(Sugar and sugar
(gur) [1701]
confectionery)
12%
All goods
18%
28%
-
-
1
...
2
...
3
...
4
...
5
...
1
...
Refined
sugar,
khandsari
containing
sugar [1701]
flavouring
32
sugar 1
...
Chewing gum / bubble
gum
and
white
or
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
2
...
18
(Cocoa and cocoa
preparations)
-
12%
sugar
18%
colouring matter,
sugar cubes [1701 91,
1701 99]
2
...
], other
than palmyra sugar
3
...
Cocoa beans whole
or broken, raw or
roasted [1801]
2
...
Cocoa paste whether
or not de-fatted
[1803]
-
33
-
28%
chocolate,
containing
[1704]
not
cocoa
1
...
Cocoa powder, not
containing
added
sugar or sweetening
matter [1805] and
3
...
Chapter
Nil
No
...
19
1
...
(Preparations of
commonly
cereals,
flour,
known
as
starch or milk;
Muri, flattened
pastrycooks’
or beaten rice,
products)
commonly
2
...
Chira, parched
rice,
4
...
2
...
Bread
(branded
or
otherwise),
except when
served
for
5%
12%
Mixes and doughs
for the preparation of
bread, pastry and
other baker's wares
[1901]
Pizza bread [1905]
Seviyan (vermicelli)
[1902]
Tapioca
and
substitutes therefor
prepared
from
starch, in the form of
flakes, grains, pearls,
siftings or in similar
forms
...
-
34
18%
28%
1
...
Malt extract; food
infant use, put up for
preparations of flour,
retail sale [1901]
groats, meal, starch or
2
...
[1902]
to
0404,
not
3
...
Waffles and wafers
defatted basis not
other than coated
elsewhere specified or
with chocolate or
included, other than
containing chocolate
preparations for infant
[1905 32]
use put up for retail
5
...
2
...
No
...
Chapter
20
(Preparations of
vegetables, fruits,
nuts or other parts
of plants)
Nil
consumption
and
pizza
bread [1905]
-
5%
12%
18%
28%
or
containing
chocolate [1905 32]
-
1
...
e
...
2001
Vegetables,
2009 Fruit
juices
fruit, nuts and other
(including grape must)
edible parts of plants,
and vegetable juices,
prepared or preserved
unfermented and not
by vinegar or acetic
containing added spirit,
acid
...
2002
Tomatoes
containing added sugar
prepared or preserved
or other sweetening
otherwise than by
matter
...
3
...
4
...
35
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
5
...
6
...
7
...
8
...
No
...
21
(Miscellaneous
edible
preparations)
1
...
Sweetmeats
[2106]
90]
supplied
by
religious
places
like
temples,
mosques,
churches,
gurudwaras,
dargahs, etc
...
Roasted
chicory All goods not specified 1
...
Roasted
coffee
coffee,
and
substitutes [2101 30] 1
...
Extracts
and
essences
and
basis
of
these
essences
thereof
concentrates of tea
extracts, essences or
[2101 30]
or
mate,
and
concentrates or with
4
...
e
...
) [2101]
5
...
Mixed condiments and
proteins (soya bari)
basis of tea or mate
mixed
seasonings;
[2106]
...
e
...
No
...
2106 90 Namkeens,
brewing black tea, tea
meal and prepared
bhujia,
mixture,
aroma, etc
...
2103
Sauces
and
prearations
edible preparations
and
preparations
therefor [2103]
in
ready
for
therefor
...
Food preparations not
consumption form
...
2104
Soups
elsewhere specified or
and broths and
included i
...
Protein
preparations therefor;
concentrates
and
homogenised
textured
protein
composite
food
substances,
Sugarpreparations
...
2105
Ice cream
added flavouring or
and other edible ice,
colouring matter, not
whether
or
not
elsewhere specified or
containing cocoa
...
2106
All kinds
syrup; glucose syrup
of
food
mixes
and malto dextrine
syrup,
Compound
including
instant
food mixes, soft
preparations
for
drink concentrates,
making non-alcoholic
Sharbat, Betel nut
beverages,
Food
product known as
flavouring material,
"Supari", Sterilized
Churna
for
pan,
or
pasteurized
Custard
powder
millstone, ready to
[2106]
...
Pan masala [2106 90
and milk containing
20]
edible nuts with sugar
or other ingredients,
38
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
22
...
Water [other
(Beverages, spirit
than aerated,
and vinegar)
mineral,
purified,
distilled,
medicinal,
ionic, battery,
de-mineralized
and water sold
in
sealed
container]
[2201]
2
...
Tender
coconut water
put up in unit
container and
bearing
a
registered
5%
-
12%
1
...
3
...
5
...
Ice and snow [2201 All goods not specified 1
...
2201
Waters, 2
...
90]
2
...
3
...
]
39
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
23
...
Aquatic feed,
(Residues
and
poultry feed &
waste from the
cattle
feed,
food industries;
including
prepared animal
grass, hay &
fodder)
straw,
supplement &
husk of pulses,
concentrates &
additives,
wheat bran &
de-oiled cake
[2302, 2304,
2305, 2306, ,
2309]
5%
12%
18%
28%
All goods not specified
elsewhere
-
-
-
1
...
2
...
3
...
[Lees
40
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
-
-
1
...
refers to deposits of
dead yeast or residual
yeast
and
other
particles
that
precipitate, or are
carried by the action of
"fining", to the bottom
of a vat of wine after
fermentation
and
aging
...
25,
24
(Tobacco
and
manufactured
tobacco
substitutes)
25
1
...
Tobacco
[under
charge]
leaves
reverse
All goods not specified 1
...
Sulphur recovered as 1
...
2501
Salt other 2
...
[2516]
...
Granite, other than
2
...
3
...
2503
Sulphur
aluminous
cement,
of all kinds, other
slag cement, super
than
sublimed
sulphate cement and
sulphur, precipitated
similar
hydraulic
sulphur and colloidal
cements, whether or
sulphur
...
No
...
2504
Natural
graphite
...
2505
Natural
sands of all kinds,
whether
or
not
coloured, other than
metal bearing sands
of Chapter 26
...
2506
Quartz
(other than natural
sands);
quartzite,
whether
or
not
roughly trimmed or
merely
cut,
by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape
...
2507
Kaolin
and other kaolinic
clays, whether or not
calcined
...
2508
Other
clays (not including
expanded clays of
heading
6806),
andalusite, kyanite
and
sillimanite,
18%
28%
form
of
[2523]
42
clinkers
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
whether
or
not
calcined;
mullite;
chamotte or dinas
earths
...
2509
Chalk
...
2510
Natural
calcium phosphates,
natural aluminium
calcium phosphates
and
phosphatic
chalk
...
2511
Natural
barium
sulphate
(barytes);
natural
barium
carbonate
(witherite), whether
or not calcined, other
than barium oxide of
heading 2816
...
2512
Siliceous
fossil meals (for
example, kieselguhr,
tripolite
and
diatomite)
and
similar
siliceous
earths, whether or
not calcined, of an
apparent
specific
gravity of 1 or less
...
No
...
2513
Pumice
stone; emery; natural
corundum, natural
garnet and other
natural
abrasives,
whether or not heattreated
...
2514
Slate,
whether
or
not
roughly trimmed or
merely
cut,
by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape
...
2515 Ecaussine and
other
calcareous
monumental
or
building
stone;
alabaster
[other
than
marble
Marble
and
travertine]
16
...
No
...
17
...
No
...
18
...
19
...
2519
Natural
magnesium
carbonate
(magnesite); fused
magnesia;
deadburned
(sintered)
magnesia, whether
or not containing
small quantities of
other oxides added
46
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
before
sintering;
other
magnesium
oxide, whether or
not pure
...
2520
Gypsum;
anhydrite; plasters
(consisting
of
calcined gypsum or
calcium
sulphate)
whether
or
not
coloured, with or
without
small
quantities
of
accelerators
or
retarders
...
2521
Limestone
flux; limestone and
other
calcareous
stone, of a kind used
for the manufacture
of lime or cement
...
2522
Quicklime,
slaked lime and
hydraulic lime, other
than calcium oxide
and hydroxide of
heading 2825
...
2524 Asbestos
...
No
...
2525
Mica,
including splitting;
mica waste
...
2526
Natural
steatite, whether or
not roughly trimmed
or merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape; talc
...
2528
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
28
...
29
...
No
...
Chapter
26
(Ores, slag and
ash)
Nil
-
5%
12%
28%
-
elsewhere specified
or included
...
2601
Iron ores
and
concentrates,
including
roasted
iron pyrites
2
...
3
...
4
...
5
...
18%
All goods not specified
elsewhere, that is other
slag, dross, ash and
residues [2619, 2620,
2621]
-
1
...
2
...
3
...
49
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
6
...
7
...
8
...
9
...
10
...
11
...
12
...
13
...
14
...
15
...
50
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
16
...
17
...
Granulated
slag
(slag sand) from the
manufacture of iron
or steel [2618]
27
...
Coal;
briquettes, 1
...
Lignite, whether or
not agglomerated,
excluding jet
...
Peat (including peat
litter), whether or
not
agglomerated
[2703]
4
...
Avgas [2710]
elsewhere
1
...
No
...
Tar distilled from
coal, from lignite or
from peat [2706]
6
...
Liquefied Propane
and Butane mixture,
Liquefied Propane,
Liquefied
Butane
and
Liquefied
Petroleum
Gases
(LPG) for supply to
household domestic
consumers or to
non-domestic
exempted category
(NDEC) customers
by the Indian Oil
Corporation
Limited, Hindustan
petroleum
Corporation Limited
or Bharat Petroleum
Corporation
Limited
...
Coal gas, water gas,
producer gas and
similar gases, other
than petroleum gases
18%
2
...
3
...
No
...
2711
Petroleum
gases
and other
gaseous
hydrocarbons, such
as Propane, Butanes,
Ethylene, propylene,
butylene
and
butadiene [Other than
Liquefied Propane
and Butane mixture,
Liquefied Propane,
Liquefied Butane and
Liquefied Petroleum
Gases (LPG) for
supply to household
domestic consumers
or to non-domestic
exempted category
(NDEC) customers
by the Indian Oil
Corporation Limited,
Hindustan petroleum
Corporation Limited
or Bharat Petroleum
Corporation
Limited,]
53
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
4
...
5
...
6
...
7
...
No
...
Chapter
28
(Inorganic
chemicals)
Nil
-
5%
1
...
Enriched
KBF4
(enriched potassium
fluroborate)
3
...
Nuclear fuel
5
...
Heavy water and
other nuclear fuels
[2845]
7
...
2
...
4
...
6
...
Medicinal
grade All goods not specified
hydrogen peroxide elsewhere
[2847]
Anaesthetics [28]
1
...
Iodine [2801 20]
2
...
1(f) of Schedule 1, 3
...
are
registered 4
...
(DCP) of animal 5
...
No
...
5470 : 2002
7
...
6
...
7
...
8
...
9
...
10
...
11
...
12
...
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
13
...
14
...
15
...
16
...
17
...
18
...
57
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
19
...
20
...
21
...
22
...
23
...
24
...
25
...
No
...
26
...
27
...
28
...
29
...
30
...
59
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
31
...
32
...
33
...
34
...
35
...
36
...
37
...
60
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
38
...
39
...
40
...
41
...
42
...
43
...
No
...
44
...
45
...
46
...
47
...
48
...
No
...
49
...
29
(Organic
chemicals)
-
-
1
...
2901
Acyclic
hydrocarbons
3
...
2903
Halogenated
derivatives
of
hydrocarbons
...
2904 Sulphonated,
nitrated or nitrosated
derivatives
of
hydrocarbons,
63
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
whether
or
not
halogenated
...
2905
Acyclic
alcohols and their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2906
Cyclic
alcohols and their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2907
Phenols;
phenol‑alcohols
...
2908 Halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
of
phenols or phenolalcohols
...
2909
Ethers,
ether‑alcohols, ether
‑phenols,
etheralcohol-phenols,
alcohol
peroxides,
ether
peroxides,
ketone
peroxides
64
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
(whether or not
chemically defined),
and
their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2910
Epoxides,
epoxyalcohols,
epoxyphenols
and
epoxyethers, with a
three-membered ring,
and
their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2911
Acetals
and
hemiacetals,
whether or not with
other
oxygen
function, and their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2912
Aldehydes,
whether or not with
65
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
other
oxygen
function;
cyclic
polymers
of
aldehydes;
paraformaldehyde
...
2913 Halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
of
products of heading
2912
...
2914
Ketones
and
quinones,
whether or not with
other
oxygen
function, and their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2915
Saturated
acyclic
monocarboxylic
acids
and
their
anhydrides, halides,
peroxides
and
peroxyacids;
their
halogenated,
sulphonated, nitrated
66
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
or
nitrosated
derivatives
...
2916
Unsaturated
acyclic
monocarboxylic
acids,
cyclic
monocarboxylic
acids,
their
anhydrides, halides,
peroxides
and
peroxyacids;
their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2917 Polycarboxylic
acids,
their
anhydrides, halides,
peroxides
and
peroxyacids;
their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2918
Carboxylic acids
with
additional
oxygen function and
67
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
their
anhydrides,
halides,
peroxides
and
peroxyacids;
their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2919
Phosphoric esters
and
their
salts,
including
lactophosphates;
their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2920
Esters of
other inorganic acids
of
non-metals
(excluding esters of
hydrogen
halides)
and their salts; their
halogenated,
sulphonated, nitrated
or
nitrosated
derivatives
...
2921
Aminefunction compounds
...
No
...
2922
Oxygenfunction
aminocompounds
...
2923
Quaternary
ammonium salts and
hydroxides; lecithins
and
other
phosphoaminolipids,
whether
or
not
chemically defined
...
2924 Carboxyamidefunction compounds;
amide-function
compounds
of
carbonic acid
...
2925 Carboxyimidefunction compounds
(including saccharin
and its salts) and
imine-function
compounds
...
2926
Nitrilefunction compounds
...
2927
Diazo-,
azoor
azoxycompounds
...
2928
Organic
derivatives
of
69
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
hydrazine
or
of
hydroxylamine
...
2929
Compounds
with other nitrogen
function
...
2930
Organosulphur compounds
...
2931
Other
organo-inorganic
compounds
...
2932
Heterocyclic
compounds
with
oxygen
heteroatom(s) only
...
2933
Heterocyclic
compounds
with
nitrogen
heteroatom(s) only
...
2934
Nucleic
acids and their salts,
whether
or
not
chemically defined;
other
heterocyclic
compounds
...
2935 Sulphonamides
37
...
No
...
Chapter
30
(Pharmaceutical
products)
Nil
5%
12%
18%
natural concentrates),
derivatives thereof
used primarily as
vitamins,
and
intermixtures of the
foregoing, whether or
not in any solvent
...
2937
Hormones,
prostaglandins,
thromboxanes
and
leukotrienes, natural
or reproduced by
synthesis; derivatives
and
structural
analogues
thereof,
including
chain
modified
polypeptides, used
primarily
as
hormones
...
2938
Glycosides,
natural or reproduced
by synthesis, and
their salts, ethers,
esters and other
derivatives
...
Human Blood 1
...
Nicotine polacrilex
and
its
Blood
Vaccines elsewhere
gum
[3002, 3006]
71
28%
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
components
2
...
3001
Glands
[3002]
...
All types of
of hepatitis
organo-therapeutic
contraceptives 3
...
Cyclosporin
other organs or of
5
...
Oral
re-hydration
not
elsewhere
salts
specified or included
7
...
3002
Animal
including their salts
blood prepared for
and
esters
and
therapeutic,
diagnostic test kits,
prophylactic
or
specified in List 3 or
diagnostic
uses;
List 4 appended to
antisera and other
the
notification
blood fractions and
No
...
means
of
72
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
biotechnological
8
...
12/2012-Central
and similar products
Excise, dated the 3
...
02, 30
...
or 30
...
4
...
02, 30
...
No
...
06) consisting
of mixed or unmixed
products
for
therapeutic
or
prophylactic uses,
put up in measured
doses
(including
those in the form of
transdermal
administration
systems) or in forms
or packings for retail
sale,
including
Ayurvaedic, Unani,
homoeopathic
siddha or Biochemic
systems
medicaments, put
up for retail sale
...
3005
Wadding,
gauze, bandages and
similar articles (for
example, dressings,
adhesive
plasters,
poultices),
impregnated
or
coated
with
pharmaceutical
substances or put up
74
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
in forms or packings
for retail sale for
medical,
surgical,
dental or veterinary
purposes
...
3006Pharmaceutical
goods specified in
Note 4 to this
Chapter such as
Sterile
surgical
catgut,
similar
sterile
suture
materials
(including sterile
absorbable surgical
or dental yarns)
and sterile tissue
adhesives
for
surgical
wound
closure;
sterile
laminaria
and
sterile
laminaria
tents;
sterile
absorbable surgical
or
dental
haemostatics; sterile
surgical or denatal
adhesion
barriers,
whether
or
not
75
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
absorbable,
etc
...
31
...
32
(Tanning
or
dyeing extracts;
tannins and their
derivatives; dyes,
pigments
and
other colouring
matter; paints and
varnishes; putty
and
other
mastics; inks)
1
...
Fertilisers, other than 1
...
1
...
Fountain pen ink All goods not specified 11
...
Ball pen ink [3215]
and lacquers) based on
2
...
3201
Tanning
synthetic polymers or
preparations
for
chemically modified
extracts of vegetable
pretanning [3202]
origin; tannins and
natural
polymers
their salts, ethers,
[3208, 3209]
esters and other 12
...
varnishes (including
2
...
Artists’, students’ or
or not containing
signboard painters’
colours, modifying
76
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
natural
tanning
tints,
amusement
substances
...
3203
tablets, tubes, jars,
bottles, pans or in
Colouring
similar
forms
or
matter of vegetable
packings [3213]
or animal origin
(including
dyeing 14
...
like [3214]
4
...
No
...
3205
Colour
lakes; preparations as
specified in Note 3 to
this Chapter based on
colour lakes
...
3206
Other
colouring matter;
preparations
as
specified in Note 3 to
this Chapter, other
than those of heading
32
...
04
or
32
...
7
...
No
...
Chapter
Nil
33
1
...
3211
Prepared
driers
...
3212
Pigments
(including metallic
powders and flakes)
dispersed in nonaqueous media, in
liquid or paste form,
of a kind used in the
manufacture of paints
(including enamels);
stamping foils; dyes
and other colouring
matter put up in
forms or packings for
reta
10
...
1
...
3301Essential
oils All goods not specified
10 10]
(terpeneless or not), elsewhere
including concretes
79
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
perfumery,
cosmetic or toilet
preparations)
Nil
5%
12%
18%
28%
2
...
,
Flavouring essences
all types (including
those for liquors),
Attars of all kinds in
fixed oil bases
...
3302 Mixtures of
odoriferous
substances
and
1
...
2
...
3
...
3306 Preparations for
oral or dental hygiene,
including and powders;
yarn used to clean
between the teeth
(dental
floss),
in
individual
retail
packages
[except
dentifrices
–
80
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
mixtures (including
Toothpaste - 3306 10
alcoholic solutions)
20]
...
3307
Pre-shave,
more
of
these
shaving or after-shave
substances, of a kind
preparations, personal
used as raw materials
deodorants,
bath
in industry; other
preparations,
preparations based on
depilatories and other
odoriferous
perfumery, cosmetic or
substances, of a kind
toilet preparations, not
used
for
the
elsewhere specified or
manufacture
of
included;
prepared
beverages; such as
room
deodorisers,
Synthetic perfumery
whether
or
not
compounds
perfumed or having
[including
disinfectant properties;
Fractionated / desuch as Pre-shave,
terpenated mentha oil
shaving or after-shave
(DTMO),
DePreparations, Shaving
mentholised
oil
cream,
Personal
(DMO), Spearmint
deodorants
and
oil, Mentha piperita
antiperspirants
...
Hair oil [3305 9011,
3305 90 19]
2
...
Chapter
No
...
34
(Soap,
organic
surface-active
agents, washing
preparations,
lubricating
preparations,
artificial waxes,
prepared waxes,
polishing
or
scouring
preparations,
candles
and
similar articles,
modelling pastes,
dental waxes and
dental
preparations with
a basis of plaster)
Nil
-
5%
12%
18%
1
...
Candles, tapers and 1
...
3404 - Artificial
waxes and prepared
waxes [3404]
82
28%
All goods not specified
elsewhere
1
...
3402 Organic surfaceactive agents (other
than soap); surfaceactive preparations,
washing preparations
(including auxiliary
washing preparations)
and
cleaning
preparations, whether
or not containing
soap, other than those
of heading 3401
...
No
...
3403
Lubricating
preparations
(including cutting-oil
preparations, bolt or
nut
release
preparations, anti-rust
or
anti-corrosion
preparations
and
mould
release
preparations, based on
lubricants)
and
preparations of a kind
used for the oil or
grease treatment of
textile
materials,
leather, furskins or
other materials, but
excluding
preparations
containing, as basic
constituents, 70% or
more by weight of
petroleum oils or of
oils obtained from
bituminous minerals
4
...
5
...
No
...
3407
Modelling
pastes,
including
those put up for
children's amusement;
preparations known as
“dental wax” or as
“dental
impression
compounds”, put up
in sets, in packings for
retail sale or in plates,
horseshoe
shapes,
sticks
or
similar
forms;
other
84
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
preparations for use in
dentistry, with a basis
of plaster (of calcined
gypsum or calcium
sulphate)
35
...
Casein,
caseinates
and other casein
derivatives;
casein
glues [3501]
2
...
3
...
No
...
Peptones and their
derivatives;
other
protein
substances
and their derivatives,
not
elsewhere
specified or included;
hide powder, whether
or not chromed;
including
Isolated
soya protein [3504]
5
...
6
...
No
...
36
...
Handmade safety
matches [3605 00
10]
-
1
...
1
...
Enzymes, prepared
enzymes [3507]
Propellant powders
[3601]
...
Matches [3605]
28%
All goods not specified
elsewhere
1
...
2
...
3
...
No
...
37
...
(Photographic or
cinematographic
goods)
-
-
1
...
2
...
88
All goods not specified
elsewhere
1
...
2
...
No
...
4
...
6
...
3703 Photographic
paper, paperboard
and
textiles,
sensitised,
unexposed
...
3706
Cinematographic
film, exposed and
developed, whether
or not incorporating
sound
track
or
consisting only of
sound track
...
No
...
38
...
Municipal
waste, sewage
sludge, clinical
waste
-
1
...
Artificial graphite;
colloidal or semicolloidal
graphite;
preparations based on
graphite or other
carbon in the form of
pastes, blocks, plates
or
other
semimanufactures [3801]
2
...
Tall oil, whether or
not refined [3803]
...
Residual lyes from
the manufacture of
wood pulp, whether
or not concentrated,
desugared
or
chemically treated,
including
lignin
sulphonates [3804]
All goods not specified
elsewhere
1
...
2
...
3
...
No
...
Gum,
wood
or
paint or varnish
sulphate turpentine
removers
...
3819 Hydraulic brake
oils produced by the
fluids
and
other
distillation or other
prepared liquids for
treatment
of
hydraulic
coniferous
woods;
transmission,
not
crude
dipentene;
containing
or
sulphite turpentine
containing less than
and other crude para70% by weight of
cymene; pine oil
petroleum oils or oils
containing
alphaobtained
from
terpineol as the main
bituminous minerals
...
5
...
Rosin and resin acids,
freezing preparations
and
derivatives
and prepared de-icing
thereof; rosin spirit
fluids
...
Wood tar; wood tar
oils; wood creosote;
wood
naphtha;
vegetable
pitch;
brewers' pitch and
similar preparations
based on rosin, resin
acids or on vegetable
pitch [3807]
91
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
8
...
Finishing agents, dye
carriers to accelerate
the dyeing or fixing
of dyestuffs and other
products
and
preparations
(for
example, dressings
and mordants), of a
kind used in the
textile, paper, leather
or like industries, not
elsewhere specified
or included [3809]
10
...
No
...
Prepared
rubber
accelerators;
compound
plasticisers for rubber
or
plastics,
not
elsewhere specified
or included; antioxidising
preparations
and
other
compound
stabilisers for rubber
or plastics
...
Reaction initiators,
reaction accelerators
and
catalytic
preparations,
not
93
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
elsewhere specified
or included
...
Refractory cements,
mortars,
concretes
and
similar
compositions, other
than products of
heading 3801 [3816]
14
...
[3817]
15
...
16
...
No
...
17
...
[3822]
18
...
Prepared binders for
foundry moulds or
cores;
chemical
products
and
preparations of the
chemical or allied
industries (including
those consisting of
mixtures of natural
products),
not
elsewhere specified
or
included;
including Ready mix
concrete (3824 50
10), retarders used in
printing
industry
(3824 90), Salts for
curing or salting
(3824 90 16), Surface
95
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
tension
reducing
agents (3824 90 17),
Water
treatment
chemicals (3824 90
22),
Stencil
correction fluid (3824
90 24), Precipitated
Silica (3824 90 25)
[3824]
...
3825
Residual
products
of
the
chemical or allied
industries,
not
elsewhere specified
or included; [except
municipal
waste;
sewage sludge; other
wastes specified in
Note 6 to this
Chapter
...
Biodiesel
and
mixtures thereof, not
containing
or
containing less than
70% by weight of
petroleum oils and
oils obtained from
bituminous minerals
[3826]
...
Chapter
Nil
No
...
39
1
...
Feeding bottles
...
Floor coverings of
elsewhere
plastics, whether or
not self-adhesive, in
1
...
Ion exchangers based
[3918]
on primary polymers 2
...
Waste, parings and
bidets, lavatory pans,
scrap, of plastics
seats and covers,
[3915]
flushing cisterns and
4
...
Other
articles
of
5
...
Self-adhesive plates,
plastic (3926 40 11)
sheets, film, foil, etc
...
Other plates, sheets,
10)] [3926]
film, foil, etc
...
Articles
for
conveyance
or
packing of goods, etc
...
No
...
Chapter
Nil
5%
12%
18%
28%
1
...
Builder's wares of
plastics,
not
elsewhere specified
(like reservoirs, vats,
shutters, containers,
doors and windows
and their frames,
thresholds,
blinds
etc
...
PVC Belt Conveyor
(3926 90 10)]
40
1
...
Natural
rubber, 1
...
New
pneumatic
(Rubber
and
contraceptives
balata, gutta-percha,
[4007]
elsewhere
tyres, of rubber used
articles thereof)
[4014]
guayule, chicle and 2
...
4002
Synthetic
lorries, aircraft, motor
in primary forms or
examination rubber
cycles etc [4011]
rubber and factice
in plates, sheets or
gloves [4015]
derived from oils, in
[other than of a kind
strip [4001]
3
...
Toy balloons made
bottles [4014]
plates, sheets or strip;
cycle -rickshaws and
of natural rubber
mixtures of any
three
wheeled
latex [4016]
product of heading
powered
cycle
3
...
]
inner
tubes,
of
product
of
this
98
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
99
28%
heading, in primary
forms or in plates,
sheets or strip; such
as Latex, styrene
butadiene
rubber,
butadiene
rubber
(BR),
Isobuteneisoprene
(butyl)
rubber
(IIR),
Ethylene-propyleneNon-conjugated
diene rubber (EPDM)
2
...
3
...
4
...
rubber, of a kind
used on/in bicycles,
cycle
-rickshaws
and three wheeled
powered
cycle
rickshaws [4011,
4013]
18%
2
...
Inner tubes of rubber
[4013] [other than of
a kind used on/in
bicycles,
cycle
rickshaws and three
wheeled
powered
cycle rickshaws
...
Other
articles
of
vulcanised
rubber
including
Floor
coverings and mats,
rubber boats or dock
fenders, air mattress,
rubber cots for textile
industry, cushions, of
vulcanised
rubber
(other than erasers)
[4016]
5
...
No
...
4006
Other
forms (for example,
rods,
tubes
and
profile shapes) and
articles (for example,
discs and rings), of
unvulcanised
rubber
...
4007
Vulcanised
rubber thread and
cord, other than latex
rubber thread
...
4008
Plates,
sheets, strip, rods
and profile shapes, of
vulcanised
rubber
other than hard
rubber
...
4009
Tubes,
pipes and hoses, of
vulcanised rubber
other
than
hard
rubber,
with
or
without their fittings
(for example, joints,
elbows, flanges)
...
4010
Conveyor
or
transmission belts or
100
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
belting, of vulcanised
rubber
...
4014
Hygienic
or pharmaceutical
articles (including
teats), of vulcanised
rubber other than
hard rubber, with or
without fittings of
hard rubber; such as
Hot water bottles,
Ice bags [other than
Sheath
contraceptives,
Rubber
contraceptives, male
(condoms), Rubber
contraceptives,
female (diaphragms),
such as cervical
caps]
...
4015
Articles
of apparel and
clothing accessories
(including
gloves,
mittens and mitts),
for all purposes, of
vulcanised
rubber
other
than
hard
101
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
rubber [other than
Surgical gloves]
...
Erasers [4016]
...
41
[Raw Hides and
Skins (other than
Fur skins) and
Leather]
-
Raw hides, skins, tanned
or crust hides and skins,
not further prepared
[4101 to 4106]
1
...
2
...
[4107 to 4115]
1
...
4107 to 4111 Blank in
Tariff
...
4112
Leather
further prepared after
tanning or crusting,
including
parchment-dressed
leather, of sheep or
lamb, without wool
on, whether or not
102
-
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
dressed or further
split, other than
prepared), whether
leather of heading
or not with wool on
4114
...
3
...
4103
Other
further prepared after
raw hides and skins
tanning or crusting,
(fresh, or salted,
including
dried, limed, pickled
parchment-dressed
or
otherwise
leather, of other
preserved, but not
animals,
without
tanned, parchmentwool or hair on,
dressed or further
whether or not split,
prepared), whether
other than leather of
or not dehaired or
heading 4114
...
4
...
4104
Tanned
(including
or crust hides and
combination
skins of bovine
chamois)
leather;
(including buffalo)
patent leather and
or equine animals,
patent
laminated
without hair on,
leather; metallised
whether or not split,
leather
...
4115 Composition
prepared
...
4105
Tanned
of leather or leather
or crust skins of
fibre, in slabs, sheets
sheep or lambs,
or strip, whether or
without wool on,
not in rolls; parings
whether or not split,
and other waste of
103
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
42
...
6
...
]
1
...
4201 Saddlery and
harness for any animal
(including
traces,
leads, knee pads,
muzzles,
saddle
cloths, saddle bags,
dog coats and the like),
of any material
...
4202 Trunks, suitcases,
vanity-cases,
executive-cases, briefcases, school satchels,
spectacle
cases,
binocular
cases,
camera cases, musical
instrument cases, gun
104
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
cases, holsters and
similar
containers;
travelling-bags,
insulated food or
beverages bags, toilet
bags,
rucksacks,
handbags, shopping
bags, wallets, purses,
map-cases, cigarettecases,
to-baccopouches, tool bags,
sports bags, bottlecases, jewellery boxes,
powder-boxes, cutlery
cases and similar
containers, of leather,
of sheeting of plastics,
of textile materials, of
vulcanised fibre or of
paperboard, or wholly
or mainly covered
with such materials or
with paper
3
...
4204 Blank in Tariff
...
No
...
4205
Other
articles of leather or of
composition leather
...
4206 Articles of gut
(other than silk-worm
gut), of goldbeater's
skin, of bladders or of
tendons
...
43
(Furskin
and
artificial
fur;
manufacturers
thereof)
-
-
-
106
1
...
2
...
4303
Articles
of
apparel,
clothing
accessories and other
articles of furskin
...
4304
Articles
of
artificial fur
...
No
...
3
...
44
...
Firewood or 1
...
Wood charcoal
scrap, whether or not 1
...
Wood in the rough
[4403]
1
...
Wood
sawn
or
Oriented
Strand
chipped [4407]
Board (OSB) and
3
...
Wood
(including
ligneous
materials,
strips and friezes for
whether
or
not
parquet flooring, not
agglomerated
with
assembled)
resins or other organic
continuously shaped
binding substances,
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
suitable for the
(tongued, grooved,
manufacture
of
rebated, chamfered,
walking-sticks,
v-jointed,
beaded,
umbrellas,
tool
moulded, rounded or
handles or the like
...
4405
Wood
its edges or faces,
wool; wood flour
...
4406
Railway
planed, sanded or
or tramway sleepers
end-jointed [4409]
(cross-ties) of wood
...
Resin
bonded
4
...
Cement Bonded
veneer in between
Particle Board;
6
...
Jute
Particle 7
...
Rice
Husk
[4419]
Board;
d
...
Sisal-fibre
Boards;
f
...
Cotton
Stalk
Particle Board
108
28%
2
...
4
...
6
...
No
...
Particle/fibre
board
manufactured
from agricultural
crop residues
...
4415
Packing
cases, boxes, crates,
drums and similar
packings, of wood;
cable-drums
of
wood; pallets, box
pallets and other load
boards, of wood;
pallet collars of
wood
...
4416
Casks,
barrels, vats, tubs
and other coopers'
products and parts
thereof, of wood,
including staves
...
4417
Tools,
tool bodies, tool
handles, broom or
brush bodies and
handles, of wood;
boot or shoe lasts and
trees, of wood
...
Wood paving blocks,
articles of densified
wood not elsewhere
included or specified,
Parts of domestic
decorative
articles
used as tableware and
kitchenware
...
No
...
4420
Wood
marquetry and inlaid
wood; caskets and
cases for jewellery or
cutlery, and similar
articles, of wood;
statuettes and other
ornaments, of wood;
wooden articles of
furniture not falling
in Chapter 94
...
4421
Other
articles of wood;
such as clothes
hangers,
Spools,
cops,
bobbins,
sewing thread reels
and the like of turned
wood for various
textile machinery,
Match splints, Pencil
slats, Parts of wood,
namely
oars,
paddles and rudders
for ships, boats and
other similar floating
structures, Parts of
domestic decorative
articles used as
110
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
45
...
4501 Natural cork, All goods not specified
raw
or
simply elsewhere
prepared
...
4501
Waste
cork;
crushed,
granulated or ground
cork
...
4502
Natural
cork, debacked or
roughly squared, or in
rectangular
(including
square)
blocks, plates, sheets
or strip (including
sharp-edged blanks
for corks or stoppers)
...
4503
Articles
of natural cork such
111
28%
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
as
Corks
and
Stoppers, Shuttlecock
cork bottom
...
4504 Agglomerated
cork (with or without
a binding substance)
and
articles
of
agglomerated cork
...
46
(Manufactures of
straw, of esparto
or
of
other
plaiting
materials;
Basket-ware and
wickerwork)
-
-
All goods
1
...
No
...
2
...
47
...
4701
Mechanical
wood pulp
...
4702
Chemical
wood
pulp,
dissolving grades
...
4703
Chemical
wood pulp, soda or
sulphate, other than
dissolving grades
...
4704
Chemical
wood pulp, sulphite,
other than dissolving
grades
...
No
...
4705
Wood
pulp obtained by a
combination
of
mechanical
and
chemical
pulping
processes
...
4706
Pulps of
fibres derived from
recovered (waste and
scrap) paper or
paperboard or of
other
fibrous
cellulosic material
...
4707
Recovered
(waste and scrap)
paper
or
paperboard
...
48
1
...
Newsprint, in rolls 1
...
Wall paper and similar
paperboard, uncoated elsewhere
(Paper
and
judicial stamp
wall coverings [4814]
or sheets [4801]
kraft
paper,
paperboard;
papers, Court
greaseproof
paper, 1
...
of paperboard)
the
towel or napkin
[4802, 4804, 4805,
Government
stock and similar
4806 20 00, 4806 40
Treasuries or
paper of a kind used
10, 4807, 4808, 4810,
Vendors
for household or
4817]
authorized by
sanitary
purposes,
2
...
No
...
,
sold
by
Government,
rupee
notes
when sold to
the
Reserve
Bank of India
&
Cheques,
lose or in book
form
[4802,
4817]
5%
12%
18%
3
...
[4817]
...
4806
Vegetable
4
...
Exercise book, graph
rolls or sheets
...
4809
Carbon
note book [4820]
paper,
self-copy
6
...
Paper pulp moulded
copying or transfer
trays [4823]
papers
(including
8
...
Paper splints for
for duplicator stencils
matches, whether or
or offset plates),
not waxed, Asphaltic
whether
or
not
roofing sheets
printed, in rolls or
sheets
...
4811
Paper,
paperboard,
cellulose wadding
115
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
5
...
7
...
116
and
webs
of
cellulose
fibres,
coated, impregnated,
covered,
surfacecoloured,
surfacedecorated or printed,
in rolls or rectangular
(including
square)
sheets, of any size,
other than goods of
the kind described in
heading 4803, 4809
or
4810
[Other
aseptic
packaging
paper and
4812
Filter
blocks, slabs and
plates, of paper pulp
...
4815 – Blank in
Tariff
4816
Carbon
paper,
self-copy
paper and other
copying or transfer
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
papers (other than
those of heading
4809),
duplicator
stencils and offset
plates, of paper,
whether or not put up
in boxes
...
4817
Envelopes,
letter cards, plain
postcards
and
correspondence
cards, of paper or
paperboard; [other
than boxes, pouches,
wallets and writing
compendiums,
of
paper or paperboard,
containing
an
assortment of paper
stationery including
writing blocks]
...
4818
Toilet
paper and similar
paper,
cellulose
wadding or webs of
cellulose fibres, of a
kind
used
for
household or sanitary
purposes, in rolls of a
117
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
width not exceeding
36 cm, or cut to size
or
shape;
handkerchiefs,
cleansing
tissues,
towels, table cloths,
serviettes,
napkins
for babies, tampons,
bed
sheets
and
similar
household,
sanitary or hospital
articles, articles of
apparel and clothing
accessories, or paper
pulp, paper, cellulose
wadding or webs of
cellulose fibres
...
4820
Registers,
account books, note
books, order books,
receipt books, letter
pads, memorandum
pads, diaries and
similar
articles,
exercise
books,
blotting-pads, binders
(loose-leaf or other),
folders, file covers,
manifold
business
118
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
forms,
interleaved
carbon sets and other
articles of stationary,
of
paper
or
paperboard;
and
book covers, of paper
or
paperboard
[including Albums
for samples or for
collections]
...
4821
Paper or
paperboard labels
of all kinds, whether
or not printed
...
4822
Bobbins,
spools, cops and
similar supports of
paper pulp, paper or
paperboard (whether
or not perforated or
hardened)
...
4823
Other
paper, paperboard,
cellulose wadding
and
webs
of
cellulose fibres, cut to
size or shape; other
articles of paper pulp,
paper, paperboard,
119
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
cellulose wadding or
webs of cellulose
fibres [other than
paper pulp moulded
trays]
49
...
Printed
(Printed books,
books,
newspapers,
including
pictures and other
Braille books
products of the
[4901]
and
printing industry,
newspaper,
manuscripts,
periodicals &
typescripts and
journals
plans)
[4902], maps,
atlas, chart &
globe [4905]
[4902
Newspapers,
journals
and
periodicals,
whether or not
illustrated
or
containing
advertising
material
...
4903
Children's
picture, drawing or
colouring books
...
4904
Music,
printed
or
in
manuscript,
whether or not bound
or illustrated
...
4906
Plans
and drawings for
architectural,
engineering,
industrial,
commercial,
topographical
or
similar
purposes,
being
originals
drawn by hand;
hand-written texts;
photographic
120
-
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
similar charts of all
kinds, including
atlases, wall maps,
topographical
plans and globes,
printed
...
4
...
5
...
4909 Printed or
illustrated
postcards; printed
cards
bearing
personal greetings,
messages
or
announcements,
121
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
whether
or
not
illustrated, with or
without envelopes or
trimmings
...
4910 Calendars of
any kind, printed,
including calendar
blocks
...
4911
Other
printed
matter,
including printed
pictures
and
photographs; such as
Trade
advertising
material,
Commercial
catalogues and the
like, printed Posters,
Commercial
catalogues, Printed
inlay cards, Pictures,
designs
and
photographs, Plan
and drawings for
architectural
engineering,
industrial,
commercial,
topographical
or
122
18%
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
1
...
6504
Hats and
other
headgear,
plaited or made by
assembling strips of
any material, whether
or not lined or
trimmed
...
6505
Hats and
other
headgear,
knitted or crocheted,
or made up from lace,
felt or other textile
fabric, in the piece
(but not in strips),
whether or not lined
or trimmed; hair-nets
of any material,
whether or not lined
or trimmed
...
65
...
6501
Hat-forms,
hat bodies and hoods
of felt, neither blocked
to shape nor with
made brims; plateaux
and
manchons
(including
slit
manchons), of felt
...
6502
Hatshapes, plaited or
made by assembling
strips of any material,
neither blocked to
shape, nor with made
brims, nor lined, nor
trimmed
...
6503 – Blank in Tariff
...
No
...
Chapter
66
(Umbrellas, sun
umbrellas,
walking-sticks,
seat-sticks,
whips,
ridingcrops and parts
thereof)
Nil
-
5%
-
12%
All goods
1
...
2
...
3
...
]
124
18%
28%
-
5
...
6
...
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
67
...
Skins and other parts
of birds with their
feathers or down,
feathers, parts of
feathers, down and
articles thereof [6701
all goods]
-
All goods not specified
elsewhere
125
1
...
2
...
3
...
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
68
...
Sand lime bricks
2
...
126
18%
28%
1
...
6805
Natural or
artificial
abrasive
powder or grain, on a
base
of
textile
material, of paper, of
paperboard or of
other
materials,
whether or not cut to
shape or sewn or
otherwise made up;
such as Abrasive
cloths, Emery or
All goods not specified
elsewhere
1
...
2
...
3
...
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
28%
corundum
coated
paper, Flint coated
paper, Glass or sand
coated paper
...
6806
Slag
wool, rock wool and
similar
mineral
wools;
exfoliated
vermiculite,
expanded
clays,
foamed slag and
similar
expanded
mineral
materials;
mixtures and articles
of
heat-insulating,
sound-insulating or
sound-absorbing
mineral
materials,
other than those of
heading 6811 or 6812
or chapter 69
...
6811 Articles of
asbestos-cement, of
cellulose
fibrecement or the like
...
6807
Articles
of
asphalt or of similar
material (for example,
petroleum bitumen or
coal tar pitch)
...
6808
Panels,
boards, tiles, blocks
and similar articles
of vegetable fibre, of
straw or of shavings,
chips,
particles,
sawdust or other
waste,
of
wood,
agglomerated
with
cement, plaster or
other mineral binders
...
6809
Articles
of
plaster
or
of
compositions based on
plaster;
such
as
Boards, sheets, panels,
tiles
and
similar
articles,
not
ornamented
...
6810
Articles
of
cement, of concrete or
of artificial stone,
whether
or
not
reinforced; such as
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
Tiles,
flagstones,
bricks and similar
articles,
Building
blocks and bricks,
Cement
bricks,
Prefabricated
structural components
for Building or civil
engineering,
Prefabricated
structural components
for building or civil
engineering
...
6812
Fabricated
asbestos
fibres;
mixtures with a basis
of asbestos or with a
basis of asbestos and
magnesium carbonate;
articles
of
such
mixtures
or
of
asbestos (for example,
thread, woven fabric,
clothing,
headgear,
footwear,
gaskets),
whether
or
not
reinforced, other than
goods of heading 6811
or 6813
128
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
9
...
10
...
11
...
No
...
Chapter
69
(Ceramic
products)
Nil
5%
12%
1
...
Building
bricks
and clay lamps
[6904 10 00]
[6912 00 40]
2
...
Earthen or roofing
tiles [6905 10 00]
-
130
18%
28%
elsewhere specified or
included
...
Refractory
bricks, All goods not specified
blocks, tiles and elsewhere
similar
refractory
ceramic
2
...
[all goods of
tripolite or diatomite)
6902, 6903]
or of similar siliceous
1
...
kitchenware, other 3
...
retorts,
crucibles,
2
...
pot and clay lamps]
...
6904 Ceramic flooring
blocks, support or
filler tiles and the like
...
No
...
6905 Chimney-pots,
cowls, chimney liners,
architectural
ornaments and other
ceramic constructional
goods
...
6906 Ceramic pipes,
conduits,
guttering
and pipe fittings
...
6907 Ceramic flags
and paving, hearth or
wall tiles; ceramic
mosaic cubes and the
like, whether or not on
a backing; finishing
ceramics
8
...
9
...
No
...
Chapter
70
(Glass
glassware)
Nil
and
1
...
10
...
11
...
12
...
1
...
Glasses for corrective All goods not specified
lanterns, Founts for
spectacles [7015 10] elsewhere
kerosene
wick 2
...
7003
Cast glass
chimneys for lamps
of glass; glass in the
and rolled glass, in
and lanterns [7020]
mass
...
7002
Glass in
whether or not having
balls (other than
an
absorbent,
microspheres
of
reflecting or nonheading 70
...
not otherwise worked
...
No
...
7010
Carboys,
bottles, flasks, jars,
pots,
phials,
ampoules and other
containers, of glass,
of a kind used for the
conveyance
or
packing of goods;
preserving jars of
glass; stoppers, lids
and other closures, of
glass
...
7013 Glassware of a
kind used for table,
kitchen, toilet, office,
indoor decoration or
similar
purposes
(other than that of
heading 7010 or
7018)
...
7015
Clock or
watch glasses and
similar
glasses,
glasses for noncorrective spectacles,
curved,
bent,
hollowed or the like,
not optically worked;
hollow glass spheres
133
18%
2
...
3
...
4
...
03, 70
...
05, bent, edgeworked,
engraved,
drilled, enamelled or
otherwise worked, but
not framed or fitted
with other materials
...
7007
Safety
glass, consisting of
toughened (tempered)
or laminated glass
...
No
...
7
...
8
...
7008 Multiple-walled
insulating units of
glass
...
7009
Glass
mirrors, whether or
not framed, including
rear-view mirrors
...
7011
Glass
envelopes (including
bulbs and tubes),
open, and glass parts
thereof,
without
fittings, for electric
lamps,
cathode-ray
tubes or the like
...
7012 – Blank in
Tariff
...
7014
Signalling
glassware and optical
elements of glass
(other than those of
heading 7015), not
optically worked
...
7016
Paving
blocks, slabs, bricks,
squares, tiles and other
articles of pressed or
moulded
glass,
whether or not wired,
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
72
(Iron and steel)
Nil
-
5%
12%
-
-
18%
28%
9
...
Chapter
of a kind used for
building
or
construction purposes;
glass cubes and other
glass
smallwares,
whether or not on a
backing, for mosaics
or similar decorative
purposes; leaded lights
and the like; multicellular or foam glass
in blocks, panels,
plates, shells or similar
forms
12
...
All goods
1
...
135
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
2
...
3
...
94%, in
lumps, pellets or
similar forms
4
...
5
...
6
...
136
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
7
...
8
...
9
...
10
...
11
...
No
...
12
...
13
...
14
...
15
...
16
...
138
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
17
...
18
...
19
...
20
...
7221
Bars and
rods, hot-rolled, in
irregularly
wound
coils, of stainless
steel
...
7222
Other bars
and rods of stainless
steel; angles, shapes
139
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
and
sections
of
stainless steel
...
7223
Wire of
stainless steel
...
7224
Other
alloy steel in ingots or
other primary forms;
semi-finished
products of other
alloy steel
...
7225
Flatrolled products of
other alloy steel, of a
width of 600 mm or
more of sillicon
electrical steel
26
...
27
...
28
...
No
...
29
...
73
...
Mathematical boxes,
geometry boxes and
colour boxes, pencil
sharpeners [7310 or
7326]
2
...
Utensils [7323]
4
...
Kerosene burners,
kerosene stoves and
wood burning stoves
of iron or steel
[7321]
6
...
Stoves [other than
elsewhere
kerosene stove and
LPG stoves], ranges,
1
...
appliances, and parts
2
...
Radiators for central
of iron or steel, the
heating,
not
following:
rails,
electrically
heated,
check-rails and rack
and parts thereof, of
rails, switch blades,
iron or steel; air
crossing frogs, point
heaters and hot air
rods
and
other
distributors (including
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
crossing
pieces,
distributors which can
sleepers (cross-ties),
also distribute fresh or
fish-plates,
chairs,
conditioned air), not
chair wedges, sole
electrically
heated,
plates (base plates),
incorporating a motorrail clips bedplates,
driven fan or blower,
ties
and
other
and parts thereof, of
material specialized
iron or steel [7322]
for jointing or fixing 3
...
7303
Tubes,
and steel [7324]
pipes and hollow
profiles, of cast iron
...
7304
Tubes,
pipes and hollow
profiles, seamless, of
iron (other than cast
iron) or steel
...
7305
Other
tubes and pipes (for
example,
welded,
riveted or similarly
closed),
having
circular
cross‑
sections, the external
diameter of which
exceeds 406
...
142
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
6
...
7
...
8
...
06) and parts of
structures
(for
example, bridges and
bridge‑sections,
lock‑gates, towers,
lattice masts, roofs,
roofing frame‑works,
doors and windows
and their frames and
thresholds for doors,
and
shutters,
balustrades, pillars,
and columns), of iron
or steel; plates, rods,
143
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
angles,
shapes,
section, tubes and the
like, prepared for
using structures, of
iron or steel [other
than
transmission
towers] [7308]
9
...
Tanks, casks, drums,
cans, boxes and
similar
containers,
for any material
(other
than
compressed
or
liquefied gas), of iron
or steel, of a capacity
144
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
not exceeding 300 l,
whether or not lined
or heat-insulated, but
not
fitted
with
mechanical
or
thermal equipment
[7310]
11
...
12
...
13
...
14
...
No
...
15
...
16
...
7317
Nails,
tacks, drawing pins,
corrugated
nails,
staples (other than
those of heading
8305) and similar
articles, of iron or
steel, whether or not
with heads of other
material,
but
excluding
such
articles with heads of
copper
...
7318
Screws,
bolts, nuts, coach
146
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
screws, screw hooks,
rivets, cotters, cotterpins,
washers
(including
spring
washers) and similar
articles, of iron or
steel
...
7319
Sewing
needles,
knitting
needles,
bodkins,
crochet
hooks,
embroidery stilettos
and similar articles,
for use in the hand, of
iron or steel; safety
pins and other pins of
iron or steel, not
elsewhere specified
or included
...
Springs and leaves
for springs, of iron
and steel [7320]
21
...
7323
iron
or
steel
wool;
pot
scourers and scouring
or polishing pads,
gloves and the like, of
iron or steel
...
No
...
Other cast articles of
iron or steel; such as
Grinding balls and
similar articles for
mills, Rudders for
ships or boats, Drain
covers, Plates and
frames for sewage
water or similar
system [7325]
24
...
No
...
74
(Copper
and
articles thereof)
-
-
1
...
All goods other than
2
...
e
...
7401
Copper
of copper [7418]
[7418]
mattes;
cement 2
...
chain and parts thereof
2
...
including
metal
3
...
4
...
149
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
5
...
6
...
7
...
8
...
7409
Copper
plates, sheets and
strip, of a thickness
exceeding
0
...
5
mm
...
Copper foils [7410]
11
...
12
...
13
...
7414
Blank in
Tariff
...
7415
Nails,
tacks, drawing pins,
staples (other than
150
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
those of heading
83
...
16
...
75
(Nickel
and
articles thereof)
-
-
-
151
All goods
1
...
2
...
3
...
4
...
-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
5
...
6
...
7
...
8
...
76
(Aluminium and
articles thereof)
-
-
1
...
Aluminium
foil
2
...
7601
Aluminium
paper,
paperboard,
[7615]
alloys; such as Ingots,
plastics or similar
152
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
2
...
4
...
6
...
8
...
153
28%
Billets,
Wire-bars,
backing materials) of a
Wire-rods
thickness (excluding
7602
Aluminium
any backing) not
waste and scrap
...
2 mm
...
2
...
under 7610 10 00
7605
Aluminium
[7610]
wire
...
All goods other than
7606
Aluminium
utensils i
...
sanitary
plates, sheets and
ware and parts thereof
strip, of a thickness
[7615]
...
2 mm
...
7609
Aluminium
tube or pipe fittings
(for
example,
couplings, elbows,
sleeves)
...
06) and parts of
structures
(for
example, bridges and
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
bridge-sections,
towers, lattice masts,
roofs,
roofing
frameworks,
balustrades, pillars
and
columns);
aluminium
plates
...
10
...
Aluminium
casks,
drums, cans, boxes,
etc
...
No
...
Aluminium
containers
for
compressed
or
liquefied gas [7613]
13
...
7616 Other articles of
aluminium; such as
nails, tacks, staples
(other than those of
heading
83
...
77
...
77 (blank in
tariff)
78
(Lead and articles
thereof)
-
-
-
155
All goods
1
...
2
...
3
...
No
...
7804
Lead
plates, sheets, strip
and
foil;
lead
powders and flakes
...
7805
Blank in
Tariff
...
Other articles of lead
(including sanitary
fixtures and Indian
lead seals) [7806]
79
...
7901
Unwrought
zinc
...
7902
Zinc
waste and scrap
...
7903
Zinc dust,
powders and flakes
...
7904
Zinc bars,
rods, profiles and
wire
...
7905
Zinc
plates, sheets, strip
and foil
...
Other articles of zinc
including
sanitary
fixtures [7907]
-
80
...
No
...
81
(Other
base
metals; cermets;
articles thereof)
18%
28%
1
...
1
...
2
...
Other articles of tin
[8007]
-
-
-
157
All goods
1
...
No
...
Articles of other base
metals and articles of
cermets (other than
waste and scrap)
[8110 to 8113]
82
...
Agricultural
(Tools,
implements
implements,
manually
cutlery, spoons
operated
or
and forks of base
animal driven
metal;
parts
[8201]
thereof of base 2
...
Pencil sharpeners
and blades thereof
[8214]
2
...
Paper knives [8114]
158
All goods not specified 1
...
8203
Files,
strips) [8212]
rasps,
pliers 2
...
nail files); other than
paper knives, pencil
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
similar hewing
tools; secateurs
and pruners of
any
kind;
scythes,
sickles,
hay
knives, hedge
shears, timber
wedges
and
other tools of a
kind used in
agriculture,
horticulture or
forestry
[8201]
...
8204
Handoperated
spanners
and
wrenches
(including
torque
meter wrenches but
not including tap
wrenches);
interchangeable
spanner sockets, with
or without handles
...
8205
Hand
tools
(including
glaziers' diamonds),
not
elsewhere
specified or included;
blow lamps; vices,
clamps and the like,
other than accessories
for and parts of,
machine-tools
or
water-jet
cutting
machines;
anvils;
portable forges; hand
or
pedal-operated
grinding wheels with
frameworks
4
...
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
8205, put up in sets
for retail sale
...
8207Interchangeable
tools for hand tools,
whether
or
not
power-operated, or
for
machine-tools
(for example, for
pressing, stamping,
punching, tapping,
threading, drilling,
boring,
broaching,
milling, turning or
screw
driving),
including dies for
drawing or extruding
metal, and rock
drilling or earth
boring tools
6
...
7
...
160
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
8
...
9
...
10
...
83
...
8301
Padlocks All goods not specified
and
locks
(key, elsewhere
combination
or 1
...
No
...
3
...
5
...
or the like; base metal
Bells, gongs and the
hat-racks,
hat-pegs,
like [8306]
brackets and similar
Flexible tubing of
fixtures; castors with
base metal [8307]
mountings of base
Stoppers, caps and
metal; automatic door
lids (including crown
closers of base metal
corks, screw caps and 2
...
Wire, rods, tubes, 3
...
of metal carbides; 4
...
No
...
5
...
6
...
No
...
]
84
...
Handloom
(Nuclear reactors,
boilers,
machinery and
mechanical
appliances; parts
thereof)
1
...
Solar water heater
and system [8419
19]
3
...
Nuclear
fuel
elements [8401]
2
...
Bicycle pumps, hand
pumps etc
...
4
...
Sewing
machines
[8452]
164
All goods not specified 1
...
reciprocating or rotary
internal combustion
1
...
Compression-ignition
non-irradiated,
for
internal combustion
nuclear
reactors;
piston engines (diesel
machinery
and
or
semi-diesel
apparatus for isotopic
engines) [8408]
separation [8401]
3
...
Steam
or
other
solely or principally
vapour
generating
with the engines of
boilers (other than
heading 8407 or 8408
central heating hot
[8409]
water boilers capable 4
...
Central
heating
hand pumps under
boilers other than
8413 11 10), Fuel,
those of heading
lubricating or cooling
8402 [8403]
medium pumps for
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
e)
f)
g)
12%
Waste
to 6
...
Auxiliary plant for
internal combustion
use with boilers of
piston engines [under
heading 8402 or 8403
8413 30], concrete
(for
example,
pumps [8413 40 00],
economisers, superother rotary positive
heaters,
soot
displacement pumps
removers,
gas
[under
8413
60]
recoverers);
[8413]
condensers for steam 5
...
Producer gas or water
ventilating
or
gas generators, with
recycling
hoods
or without their
incorporating a fan,
purifiers; acetylene
whether or not fitted
gas generators and
with filters [8414]
similar water process 6
...
Steam turbines and
the temperature and
other vapour turbines
humidity, including
[8406]
those machines in
7
...
Refrigerators, freezers
8
...
No
...
Other engines and
conditioning machines
motors
(Reaction
of
heading
8415
engines other than
[8418]
turbo jets, Hydraulic 8
...
8416
Furnace
storage tanks] , 8419
burners for liquid
89 20 [ Glass lined
fuel, for pulverised
equipment], 8419 89
solid fuel or for gas;
30 [Auto claves other
mechanical stokers,
than for cooking or
including
their
heating food, not
mechanical grates,
elsewhere specified or
mechanical
ash
included], 8419 89 40
dischargers
and
[Cooling towers and
similar appliances
...
8417 Industrial or
direct cooling (without
laboratory furnaces
a separating wall) by
and ovens, including
means of recirculated
incinerators,
nonwater] , 8419 89 60 [
electric
...
No
...
8420 Calendering or
and tissue culture
other
rolling
chambers and rooms
machines, other than
having temperature,
for metals or glass,
humidity or light
and cylinders therefor
control], 8419 89 70 [
13
...
8425 Pulley tackle
apparatus for chemical
and hoists other than
vapour deposition on
skip hoists; winches
LCD
substratus]
and capstans; jacks
[8419]
15
...
Dish
washing
cranes
including
machines, household
cable cranes; mobile
[8422 11 00] and other
lifting
frames,
[8422 19 00] [8422]
straddle carriers and 10
...
8431 Parts suitable
centigrams or better),
for use solely or
including
weight
principally with the
operated counting or
machinery
of
checking machines;
headings 8425 to
weighing
machine
8430
167
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
28%
17
...
18
...
19
...
20
...
168
18%
weights of all kinds
[8423]
11
...
Fork-lift trucks; other
works trucks fitted
with
lifting
or
handling equipment
[8427]
13
...
Self-propelled
bulldozers,
angledozers, graders,
levellers,
scrapers,
mechanical shovels,
excavators,
shovel
loaders,
tamping
machines and road
rollers [8429]
15
...
No
...
8441
Other
machinery, for earth,
machinery
for
minerals or ores; pilemaking up paper
drivers and pilepulp,
paper
or
extractors;
snowpaperboard,
ploughs and snowincluding
cutting
blowers [8430]
machines of all kinds
...
Printer,
photo
22
...
Household or laundryheadings 8456 to
type
washing
8465) for preparing
machines, including
or making plates,
machines which both
printing components;
wash and dry [8450]
plates, cylinders and 18
...
automatic banknote
23
...
42; other
machines) [other than
printers,
copying
Braille
typewriters,
169
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
28%
machines
and
facsimile machines,
whether
or
not
combined; parts and
accessories thereof
...
8444
Machines
for
extruding,
drawing, texturing or
cutting
man-made
textile materials
...
8445
Machines
for preparing textile
fibres;
spinning,
doubling or twisting
machines and other
machinery
for
producing
textile
yarns; textile reeling
or winding (including
weft-winding)
machines
and
machines
for
preparing
textile
yarns for use on the
machines of heading
8446 or 8447
26
...
170
18%
electric
or
nonelectric] [8472]
19
...
Machinery
for
preparing or making
up
tobacco,
not
specified or included
elsewhere in this
chapter [8478]
21
...
22
...
No
...
8447
Knitting
boxes and other speed
machines,
stitchchangers, including
bonding
machines
torque
converters;
and machines for
flywheels and pulleys,
making gimped yarn,
including
pulley
tulle,
lace,
blocks; clutches and
embroidery,
shaft
couplings
trimmings, braid or
(including universal
net and machines for
joints) [8483]
tufting
...
Gaskets and similar
28
...
44, 84
...
46 or 84
...
No
...
8449 Machinery for
the manufacture or
finishing of felt or
nonwovens in the
piece or in shapes,
including machinery
for making felt hats;
blocks for making
hats
...
8451
Machinery
(other than machines
of heading 8450) for
washing, cleaning,
wringing,
drying,
ironing,
pressing
(including
fusing
presses), bleaching,
dyeing,
dressing,
finishing, coating or
impregnating textile
yarns, fabrics or
made up textile
articles and machines
for applying the paste
172
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
to the base fabric or
other support used in
the manufacture of
floor covering such
as
linoleum;
machines for reeling,
unreeling, folding,
cutting or pinking
textile fabrics
...
8453 to 8471
...
Braille typewriters,
electric
or
nonelectric [8472]
33
...
8479 Machines and
mechanical
appliances
having
individual functions,
not specified or
included elsewhere in
this Chapter [other
than
Passenger
boarding bridges of a
kind used in airports
(8479 71 00) and
other (8479 79 00)]
...
8480 to 8482
...
No
...
8485 – Blank in
Tariff
37
...
38
...
Chapter
No
...
85
(Electrical
machinery and
equipment and
parts
thereof;
sound recorders
and re-producers,
television image
and
sound
recorders
and
reproducers, and
parts
and
accessories
of
such articles)
Nil
-
5%
12%
1
...
Telephones
for
devices & spare
cellular networks or
parts
for
their
for other wireless
manufacture
networks [8517] and
a) Bio-gas plant
parts
for
their
b) Solar power
manufacture
...
Static converters (for
elsewhere
...
Electric motors and 2
...
Electric accumulators,
2
...
Parts suitable for use
(including
square)
solely or principally
[8507]
with the machines of 4
...
8505
Electro- 5
...
Shavers, hair clippers
chucks, clamps and
and
hair-removing
similar
holding
appliances, with selfdevices;
electrocontained
electric
magnetic couplings,
motor [8510]
clutches and brakes; 7
...
a kind used for spark-
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
5
...
Electric (including
used in conjunction
electrically
heated
with such engines
gas), laser or other
[8511]
light or photo beam, 8
...
Portable electric lamps
apparatus for hot
designed to function
spraying of metals or
by their own source of
cermets [8515]
energy (for example,
176
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
7
...
Electric instantaneous
for communication in
or
storage
water
a wired or wireless
heaters and immersion
network (such as a
heaters; electric space
local or wide area
heating apparatus and
network), other than
soil heating apparatus;
transmission
or
electrothermic hairreception apparatus
dressing apparatus (for
of heading 8443,
example, hair dryers,
8525, 8527 or 8528
...
8518 Microphones
tong heaters) and hand
and stands therefor
...
8523 Discs, tapes,
smoothing irons; other
solid-state
nonelectro-thermic
volatile
storage
appliances of a kind
devices,
"smart
used for domestic
cards" and other
purposes;
electric
media
for
the
heating resistors, other
recording of sound or
than those of heading
of other phenomena,
8545 [8516]
whether
or
not 11
...
No
...
10
...
8532
Electrical
capacitors
12
...
13
...
Electrical apparatus
for switching or
protecting electrical
circuits,
or
for
making connections
to or in electrical
circuits (for example,
switches,
fuses,
lightning arresters,
voltage
limiters,
surge
suppressors,
plugs
and other
connectors, junction
boxes), for a voltage
exceeding 1,000 volts
[8535]
15
...
Single loudspeakers,
mounted in their
enclosures [8518 21
00], Audio-frequency
electric
amplifiers
[8518 40 00], Electric
sound amplifier sets
[8518 50 00], Parts
[8518 90 00] [8518]
13
...
Video recording or
reproducing
apparatus, whether or
not incorporating a
video tuner [8521]
15
...
Transmission
apparatus for radiobroadcasting
or
television, whether or
not
incorporating
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
apparatus of heading
reception apparatus or
8535, 8536 or 8537
...
8540
Thermionic,
reproducing
cold
cathode or
apparatus; television
photo-cathode valves
cameras,
digital
and
tubes
(for
cameras and video
example, vacuum or
cameras
recorders
vapour or gas filled
[8525]
valves and tubes, 17
...
18
...
8541
Diodes,
for
radiotransistors
and
broadcasting, whether
similar
semior not combined, in the
conductor devices;
same housing, with
photosensitive semisound recording or
conductor devices;
reproducing apparatus
including
photo
or a clock [8527]
voltaic cells, whether 19
...
No
...
8542
Electronic
radio-broadcast
integrated circuits
...
8543
Electrical
video recording or
machines
and
reproducing apparatus
apparatus,
having
[8528]
individual functions, 20
...
headings 8525 to 8528
20
...
Electrical signalling,
material
...
8548 Waste and scrap
control equipment for
of primary cells,
railways, tramways,
primary batteries and
roads,
inland
electric
waterways, parking
accumulators; spent
facilities,
port
primary cells, spent
installations
or
primary batteries and
airfields (other than
spent
electric
those of heading 8608)
accumulators;
[8530]
electrical parts of 22
...
burglar or fire alarms),
other than those of
180
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
heading 8512 or 8530
[8531]
23
...
Boards,
panels,
consoles,
desks,
cabinets and other
bases, equipped with
two or more apparatus
of heading 8535 or
8536, for electric
control
or
the
distribution
of
181
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
electricity, including
those
incorporating
instruments
or
apparatus of chapter
90, and numerical
control
apparatus,
other than switching
apparatus of heading
8517 [8537]
25
...
Electrical machines
and apparatus having
individual functions,
not
specified
or
included elsewhere in
this chapter [8543]
27
...
Brushes under 8545
20 00 and goods under
8545 (including arc
lamp carbon and
battery carbon) [8545]
182
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
86
...
8601
Rail
locomotives
powered from an
external source of
183
18%
1
...
Containers (including
containers for the
transport of fluids)
specially
designed
and equipped for
carriage by one or
28%
29
...
No
...
2
...
3
...
4
...
18%
more
modes
transport [8609]
184
28%
of
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
5
...
6
...
7
...
8
...
No
...
87
...
8713 Carriages for 1
...
Cars for physically
disabled
persons,
tractors for semihandicapped persons
whether
or
not
trailers of engine
[8703]
motorised
or
capacity more than 2
...
Electrically operated
propelled
...
3
...
Parts and accessories
of bicycles and other
186
All goods not specified
elsewhere
...
8702
Motor
vehicles
for
the
transport of ten or
more
persons,
including the driver
...
8703
Motor cars
and
other
motor
vehicles principally
designed
for
the
transport of persons
(other than those of
heading
8702),
including
station
wagons and racing
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
cycles
(including
delivery tricycles),
not motorised, of
8712 [8714]
5
...
Hand
propelled
vehicles (e
...
hand
carts, rickshaws and
the like); animal
drawn
vehicles
[8716 80]
187
18%
28%
cars [other than Cars
for
physically
handicapped persons]
...
8704
Motor
vehicles
for
the
transport of goods
[other
than
Refrigerated
motor
vehicles]
...
8705
Special
purpose
motor
vehicles, other than
those
principally
designed
for
the
transport of persons or
goods (for example,
breakdown
lorries,
crane lorries, fire
fighting
vehicles,
concrete-mixer lorries,
road sweeper lorries,
spraying
lorries,
mobile
workshops,
mobile radiological
unit)
5
...
No
...
7
...
9
...
8707
Bodies
(including cabs), for
the motor vehicles of
headings 8701 to
8705
...
8709
Works
trucks, self-propelled,
not fitted with lifting
or
handling
equipment, of the type
used in factories,
warehouses,
dock
areas or airports for
short
distance
transport of goods;
tractors of the type
used
on
railway
station
platforms;
parts of the foregoing
vehicles
...
No
...
10
...
11
...
12
...
13
...
g
...
No
...
88
1
...
8802 - Other aircraft
(Aircraft;
(including
(for
example,
spacecraft
and
satellites) and
helicopters,
parts thereof)
suborbital and
aeroplanes), other
spacecraft
than those for
launch vehicles
personal use
[8802 60 00]
2
...
8803 – Parts of
goods of heading
goods
of
8802
heading 8801
-
1
...
other non-powered
aircraft [8801]
...
8802 – Aircrafts for
2
...
3
...
89
(Ships, boats and
floating
structures)
-
1
...
Yachts and other
floating structures for
vessels for pleasure or
breaking
up
sports; rowing boats
[89080000]
and canoes [8903]
including
floating
structure used for
casinos etc
...
1
...
No
...
3
...
5
...
8902
Fishing
vessels;
factory
ships and other
vessels
for
processing
or
preserving fishery
products
...
8905
Lightvessels, fire-floats,
dredgers,
floating
cranes and other
vessels
the
navigability
of
which is subsidiary
to
their
main
function;
floating
docks; floating or
submersible drilling
or
production
platforms
...
No
...
6
...
7
...
90
1
...
photographic,
cinematographic,
measuring,
checking,
precision,
medical
or
surgical
instruments and
apparatus; parts
and accessories
thereof)
aids 1
...
2
...
Disposable sterilized
dialyzer
or
microbarrier
of
artificial kidney
4
...
Spectacle
lenses, 1
...
[9004] Goggles (other
contact lens [9001]
than corrective
...
Blood
glucose
fibre
bundles; 2
...
heading 8544; sheets
mountings therefor;
3
...
polarising material;
instruments
and
4
...
material, unmounted,
astronomy
...
Drawing
other
than
such 3
...
No
...
5
...
Instruments
and
rehabilitation aids
appliances used in
and other goods for
medical,
surgical,
disabled, specified in
dental or veterinary
sciences, including
List 32 appended to
scintigraphic
notification
apparatus,
other
No
...
apparatus and sighttesting instruments
[9018]
...
Mechano-therapy
appliances; massage
apparatus;
psychological
aptitude-testing
apparatus;
ozone
therapy,
oxygen
therapy,
aerosol
therapy,
artificial
respiration or other
therapeutic
respiration apparatus
[9019]
...
Other
breathing
appliances and gas
masks,
excluding
193
18%
2
...
3
...
4
...
5
...
5
...
7
...
[9007]
Cinematographic
cameras
and
projectors, whether or
not
incorporating
sound recording or
reproducing
apparatus
...
9009 – Blank in
Tariff
[9010] Apparatus and
equipment
for
photographic
(including
cinematographic)
laboratories,
not
specified or included
elsewhere in this
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
protective
masks
properties
of
Chapter;
having
neither
materials
(for
negatoscopes;
mechanical parts nor
example,
metals,
projection screens
...
[9011]
Compound
[9020]
...
optical microscopes,
9
...
9025 Hydrometers
including those for
appliances, including
and similar floating
photomicrography
crutches,
surgical
instruments,
cinephotomicrography
belts and trusses;
thermometers,
or microprojection
...
[9012] Microscopes
fracture appliances;
barometers,
other than optical
artificial parts of the
hygrometers
and
microscopes;
body; hearing aids
psychrometers,
diffraction apparatus
...
[9013]
Liquid
which are worn or
any combination of
crystal devices not
carried, or implanted
these instruments
...
9026
provided for more
compensate for a
Instruments and
specifically in other
defect or disability
apparatus
for
headings; lasers, other
[9021]
...
Apparatus based on
checking the flow,
other
optical
the use of X-rays or
level, pressure or
appliances
and
of alpha, beta or
other variables of
instruments,
not
gamma radiations,
liquids or gases (for
specified or included
example,
flow
elsewhere in this
for
medical,
meters, level gauges,
Chapter
...
[9014]
Direction
veterinary
uses,
including
meters), excluding
finding
compasses;
radiography
or
instruments
and
other
navigational
194
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
radiotherapy
apparatus of heading
instruments
and
apparatus,
X-ray
9014, 9015, 9028 or
appliances
...
[9015]
Surveying
ray generators, high 8
...
refractometers,
instruments
and
spectrometers, gas or
appliances, excluding
smoke
analysis
compasses;
apparatus);
rangefinders
...
[9016] Balances of a
sensitivity of 5 cg or
measuring
or
better, with or without
checking viscosity,
weights
...
[9017] Instruments for
measuring length, for
like; instruments and
use in the hand (for
appratus
for
example, measuring
measuring
or
rods
and
tapes,
checking quantities
micrometers,
of heat, sound or light
callipers),
not
(including exposure
specified or included
meters); microtomes
elsewhere
in
the
9
...
liquid or electricity
195
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
supply or production 15
...
gamma radiations, for
10
...
control panels and
11
...
measuring
or 16
...
28; instruments
purposes
(for
and apparatus for
example, in education
measuring
or
or
exhibitions),
detecting alpha, beta,
unsuitable for other
uses
...
No
...
Chapter
91
(Clocks
and
watches and parts
thereof)
Nil
-
5%
-
12%
18%
28%
12
...
13
...
1
...
9103
Clocks
All goods not specified
[9101, 9102]
with watch
elsewhere
...
9101
Wristheading 9104
...
9105
Other
watches and other
clocks
watches,
including
3
...
No
...
4
...
28%
2
...
4
...
198
or of metal clad with
precious metal
9102
Wristwatches,
pocketwatches and other
watches,
including
stop watches, other
than those of heading
9101
9104 Instrument panel
clocks and clocks of a
similar type
for
vehicles,
aircraft,
spacecraft or vessels
9106
Time
of
day
recording
apparatus
and
apparatus
for
measuring, recording
or
otherwise
indicating intervals of
time, with clock or
watch movement or
with
synchronous
motor (for example,
timeregisters,
timerecorders)
9107
Time
switches with clock or
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
watch movement or
with
synchronous
motor
6
...
9110
Complete
watch
or
clock
movements,
unassembled or partly
assembled (movement
sets);
incomplete
watch
or
clock
movements,
assembled;
rough
watch
or
clock
movements
8
...
9112
Clock
cases and cases of a
similar type for other
goods of this chapter,
and parts thereof
10
...
No
...
9114
Other
watch parts]
...
92
1
...
1
...
9202
Other
string
musical
instruments
(for
example,
guitars,
violins, harps)
...
9203, 9204 – Blank in
Tariff
...
9205
Wind
musical instruments
(for
example,
keyboard pipe organs,
accordions, clarinets,
trumpets, bagpipes),
other than fairground
organs and mechanical
street organs
5
...
No
...
9207
Musical
instruments, the sound
of which is produced,
or must be amplified,
electrically
(for
example,
organs,
guitars, accordions)
7
...
9209
Parts (for
example, mechanisms
for musical boxes) and
accessories
(for
example, cards, discs
201
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
and
rolls
for
mechanical
instruments)
of
musical instruments;
metronomes, tuning
forks and pitch pipes
of all kinds
...
93
(Arms
and
ammunition;
parts
and
accessories
thereof)
-
-
-
202
All goods not specified 1
...
Military
weapons
those of heading 9303
or 9304
...
2
...
No
...
4
...
6
...
9305
Parts and
accessories of articles
of headings 9301 to
9304
...
9307 Swords, cut
lasses,
bayonets,
lances and similar
arms
and
parts
28%
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
thereof and scabbards
and sheaths therefor
...
94
(Furniture;
bedding,
mattresses,
mattress
supports,
cushions
and
similar
stuffed
furnishings;
lamps
and
lighting fittings,
not
elsewhere
specified
or
included;
illuminated signs,
illuminated
name-plates and
the
like;
prefabricated
buildings)
-
1
...
Hurricane lanterns, 1
...
Parts of kerosene
lantern, petromax,
furniture
(for
pressure
lanterns
glass
chimney,
example, operating
including
gas
accessories
&
tables, examination
mantles [9405 91 00,
components thereof
tables, hospital beds
9405 92 00 or 9405
[9405, 9405 50 31]
...
LED
lights
or
fittings,
dentists'
fixtures
including
chairs);
barbers'
LED lamps [9405]
...
LED (light emitting
chairs,
having
diode) driver and
rotating as well as
MCPCB (Metal Core
both reclining and
Printed
Circuit
elevating
Board) [9405]
...
Coir
products
the foregoing articles
[except
coir
[9402]
...
2
...
Products
wholly
cotton
pillows,
made of quilted
mattress and quilts
textile
materials
[9404]
...
3
...
204
All goods not specified
elsewhere
...
9401
Seats
(other than those of
heading
9402),
whether
or
not
convertible into beds,
and parts thereof
...
9403
Other
furniture and parts
thereof
3
...
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
4
...
95
...
Sports goods other 1
...
general
physical
(including parts and
exercise [9506]
accessories thereof)
2
...
scooters, pedal cars
etc
...
205
All goods not specified
elsewhere
...
9501, 9502 – Balnk in
Tariff
...
9504
Video
games consoles and
Machines
3
...
No
...
Fishing rods, fishing
hooks, and other line
fishing tackle; fish
landing nets, etc
...
96
...
9506 Articles and
equipment for general
physical
exercise,
gymnastics, athletics,
other sports (including
table-tennis)
or
outdoor games, not
specified or included
elsewhere in this
chapter;
swimming
pools and paddling
pools
5
...
1
...
Broomsticks
and 1
...
Buttons, of plastics All goods not specified
[9609]
and
Muddhas made of
[9615 all goods]
not covered with the elsewhere
...
sarkanda,
phool 2
...
Slates [9610 00
bahari jhadoo (9603
Fountain
pens,
base metals, buttons 1
...
button blanks [9606
horn, antlers, coral,
206
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
3
...
other animal carving
charcoals, writing or 2
...
constituting parts of
(including
articles
4
...
9602
Worked
napkins,
clinical
handoperated
vegetable or mineral
diapers [9619 all
mechanical
floor
carving material and
goods]
...
9604
Hand
included;
worked,
sieves and hand
unhardened
gelatin
riddles
(except gelatin of
4
...
9611
Date,
5
...
stamps, and the like
(including devices for
printing or embossing
207
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
6
...
9610 00 00 Boards,
composing sticks and
with
writing
or
hand printing sets
drawing
surface,
incorporating
such
whether
or
not
composing sticks
framed
...
9613 Cigarette lighters
8
...
9614 Smoking pipes
whether or not inked,
(including pipe bowls)
with
or without
and cigar or cigarette
boxes
...
9620
00
00
thereof
Monopods, bipods, 6
...
toilet sprays, and
mounts and heads
therefor; powder-puffs
and pads for the
application
of
cosmetics or toilet
preparations
208
GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S
...
Chapter
Nil
5%
12%
18%
28%
7
...
9618
Tailors'
dummies and other lay
figures; automata and
other
animated
displays, used for shop
window dressing
...
97
(Works of art,
collectors' piece
and antiques)
-
-
All goods
...
9701
Paintings,
drawings
and
pastels,
executed
entirely by hand,
other than drawings
of heading 4906 and
other than handpainted or handdecorated
manufactured
articles; collages and
similar decorative
plaques
...
No
...
9702
Original
engravings,
prints
and lithographs
...
9703
Original
sculptures
and
statuary, in any
material
...
9704
Postage
or revenue stamps,
stamp-postmarks,
first-day
covers,
postal
stationery
(stamped paper), and
the like, used or
unused, other than
those of heading
4907
...
9705 Collections and
collectors' pieces of
zoological,
botanical,
mineralogical,
anatomical,
historical,
archaeological,
palaeontological,
ethnographic
or
numismatic interest
...
No
...
9706
Antiques
of an age exceeding
one hundred years
...
98
9803 – Passenger 1
...
9804 Other Drugs All goods
...
9804 All dutiable
(Project imports, baggage
Drugs and medicines
and
medicines
articles intended for
laboratory
[i
...
List, 1 of
intended for personal 1
...
machinery including
passengers’
No
...
03
...
12/2012gear and transmission
Customs,
dated
equipment, auxiliary
17
...
2012]
equipment (including
intended
for
those required for
personal use
...
No
...
No
...
2
...
Biri wrapper leaves (tendu patta) – Ch
...
Biscuits – Ch
...
Biris – Ch
...
Textiles – Ch
...
Footwear – Ch
...
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation
jewellery; coin – Ch
...
Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for
cleaning, sorting or grading, machinery used in milling industry and parts thereof [8432, 8433, 8436 and 8437]
213