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 Council has
broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. 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.
GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the
table gives the list of such goods.
S. Chapter Nil 5% 12% 18% 28%
No.
1. 1 All goods other - Live horses [01012100, - -
(Live animals) than live horses 010129]
[0101 Live asses,
mules and hinnies
0102 Live
bovine animals
0103 Live swine
0104 Live sheep
and goats
0105 Live
poultry, that is to
say, fowls of the
species Gallus
domesticus, ducks,
geese, turkeys and
guinea fowls.
0106 Other live
animal such as
Mammals, Birds,
Insects]
1
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%
No.
2. 2 All goods other - 1. All goods in frozen - -
(Meat and edible than in frozen state state and put up in
meat offal) and put up in unit unit containers
containers. [0202, 0203, 0204,
0205, 0206, 0207,
[0201 Meat of 0208, 0209]
bovine animals, 2. Pig fat, free of lean
fresh and chilled. meat, and poultry fat,
0203 Meat of not rendered or
swine, fresh or otherwise extracted,
chilled. salted, in brine, dried
0204 Meat of or smoked put up in
sheep or goats, unit containers
fresh or chilled. [0209]
0205 Meat of 3. Meat and edible
horses, asses, meat offal, salted, in
mules or hinnies, brine, dried or
fresh or chilled. smoked; edible
0206 Edible flours and meals of
offal of bovine meat or meat offal
animals, swine, put up in unit
sheep, goats, containers [0210]
horses, asses,
mules or hinnies,
fresh or chilled.
0207 Meat and
edible offal, of the
poultry of heading
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%
No.
0105, fresh or
chilled.
0208 Other meat
and edible meat
offal, fresh or
chilled.
0209 Pig fat, free
of lean meat, and
poultry fat, not
rendered or
otherwise
extracted, fresh,
chilled.
3. 3 1. Fish seeds, All goods (other than - - -
(Fish, prawn / shrimp fish seeds, prawn /
crustaceans, seeds whether shrimp seed) processed,
molluscs & other or not cured or in frozen state
aquatic processed,
invertebrates) cured or in 1. 0303 Fish,
frozen state frozen, excluding
2. All goods, fish fillets and other
other than fish meat of heading
processed, 0304
cured or in 2. 0304 Fish
frozen state fillets and other fish
meat (whether or not
1. 0301 minced), frozen.
Live fish.
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%
No.
2. 0302 3. 0305 Fish,
Fish, fresh dried, salted or in
or chilled, brine; smoked fish,
excluding fish whether or not
fillets and cooked before or
other fish meat during the smoking
of heading process; flours,
0304 meals and pellets of
3. 0304 fish, fit for human
Fish fillets consumption
and other fish 4. 0306 Crustaceans,
meat (whether whether in shell or
or not minced), not, frozen, dried,
fresh or salted or in brine;
chilled. crustaceans, in shell,
4. 0306 cooked by steaming
Crustaceans, or by boiling in
whether in water, frozen, dried,
shell or not, salted or in brine;
live, fresh or flours, meals and
chilled; pellets of
crustaceans, in crustaceans, fit for
shell, cooked human consumption.
by steaming or 5. 0307 Molluscs,
by boiling in whether in shell or
water, chilled. not, frozen, dried,
5. 0307 Molluscs, salted or in brine;
whether in aquatic invertebrates
shell or not, other than
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%
No.
live, fresh, crustaceans and
chilled; aquatic molluscs, frozen,
invertebrates dried, salted or in
other than brine; flours, meals
crustaceans and pellets of aquatic
and molluscs, invertebra other than
live, fresh, crustaceans, fit for
chilled. human consumption
6. 0308 Aquatic 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. aquatic invertebrates
other than
crustaceans and
molluscs, whether or
not cooked before or
during the smoking
process: flours,
meals and pellets of
aquatic invertebrates
other than
crustaceans and
molluscs, fit for
human
consumption.
5
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%
No.
4. 4 1. Fresh milk and All goods not specified 1. Butter and other 1. Condensed milk -
(Dairy produce; pasteurised elsewhere. fats (ghee, butter oil, [04029110,
bird's eggs; milk, including etc.) and oils derived 04029920]
natural honey; separated milk, 1. Ultra High from milk; dairy
edible products of milk and Temperature (UHT) spreads [0405]
animal origin, not cream, not milk [0401] 2. Cheese [0406]
elsewhere concentrated 2. 0402 Milk and
specified) nor containing cream, concentrated
added sugar or or containing added
other sugar or other
sweetening sweetening matter
matter, including skimmed
excluding milk powder, milk
Ultra High food for babies,
Temperature excluding
(UHT) milk condensed milk.
[0401] 3. 0403 Cream,
2. 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. Curd [0403, containing added
0406], sugar or other
4. Lassi [0403], sweetening matter or
5. Butter milk flavoured or
[0403] containing added
6. Chena or fruit, nuts or cocoa.
paneer [0406],
6
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%
No.
other than put 4. 0404 Whey,
up in unit whether or not
containers and concentrated or
bearing a containing added
registered sugar or other
brand name. sweetening matter;
7. 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. sweetening matter,
not elsewhere
specified or
included.
5. Chena or paneer put
up in unit container
and bearing a
registered brand
name [0406].
6. 0408 Birds'
eggs, not in shell,
and egg yolks, fresh,
dried, cooked by
steaming or by
boiling in water,
moulded, frozen or
otherwise preserved,
7
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%
No.
whether or not
containing added
sugar or other
sweetening matter.
7. 0409 Natural
honey, put up in unit
container and
bearing a registered
brand name.
8. 0410 Edible
products of animal
origin, not elsewhere
specified or
included.
5. 5 1. Human hair, All goods not specified - - -
(Products of unworked, elsewhere
animal origin, not whether or not
elsewhere washed or 1. 0502 Pigs',
specified or scoured; waste hogs' or boars'
included) of human hair bristles and hair;
[0501] badger hair and other
2. Semen brush making hair;
including waste of such
frozen semen bristles or hair.
[0511] 2. 0503 blank in tariff
3. 0504 Guts,
bladders and
stomachs of animals
8
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%
No.
(other than fish),
whole and pieces
thereof, fresh,
chilled, frozen,
salted, in brine, dried
or smoked.
4. 0505 Skins
and other parts of
birds, with their
feathers or down,
feathers and parts of
feathers (whether or
not with trimmed
edges) and down,
not further worked
than cleaned,
disinfected or treated
for preservation;
powder and waste of
feathers or parts of
feathers
5. 0506 Bones
and horn-cores,
unworked, defatted,
simply prepared (but
not cut to shape),
treated with acid or
gelatinised; powder
9
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%
No.
and waste of these
products.
6. 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.
7. 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.
8. 0509 blank in tariff
10
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%
No.
9. 0510 Ambergris,
castoreum, civet
and musk;
cantharides; bile,
whether or not dried;
glands and other
animal products
used in the
preparation of
pharmaceutical
products, fresh,
chilled, frozen or
otherwise
provisionally
preserved.
10. 0511 Animal
products not
elsewhere specified
or included; dead
animals of Chapter 1
or 3, unfit for human
consumption, other
than semen
including frozen
semen.
6. 6 1. 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. Chapter Nil 5% 12% 18% 28%
No.
bulbs, roots and
the like; cut
flowers and
ornamental
foliage)
7. 7 Fresh vegetables, 1. Herb, bark, dry - - -
(Edible roots and tubers plant, dry root,
vegetables, roots other than those in commonly known as
and tubers) frozen or jari booti and dry
preserved state flower;
2. 0710 Vegetables
1. 0701 Potatoes, (uncooked or cooked
fresh or by steaming or
chilled. boiling in water),
2. 0702 frozen.
Tomatoes, 3. 0711 Vegetables
fresh or provisionally
chilled. preserved (for
3. 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. state for immediate
4. 0704 consumption.
Cabbages, 4. 0714 Manioc,
cauliflowers, arrowroot, salep,
kohlrabi, kale Jerusalem
12
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%
No.
and similar artichokes, sweet
edible potatoes and similar
brassicas, fresh roots and tubers with
or chilled. high starch or inulin
5. 0705 Lettuce content, frozen or
(Lactuca dried, whether or
sativa) and not sliced or in the
chicory form of pellets.
(Cichorium
spp.), fresh or
chilled.
6. 0706 Carrots,
turnips, salad
beetroot,
salsify,
celeriac,
radishes and
similar edible
roots, fresh or
chilled.
7. 0707
Cucumbers
and gherkins,
fresh or
chilled.
8. 0708
Leguminous
vegetables,
shelled or
13
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%
No.
unshelled,
fresh or
chilled.
9. 0709 Other
vegetables,
fresh or
chilled.
10. 0712
Dried
vegetables,
whole, cut,
sliced, broken
or in powder,
but not further
prepared.
11. 0713
Dried
leguminous
vegetables,
shelled,
whether or not
skinned or
split.
12. 0714 Manioc,
arrowroot,
salep,
Jerusalem
artichokes,
sweet potatoes
14
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%
No.
and similar
roots and
tubers with
high starch or
inulin content,
fresh or
chilled; sago
pith.
8. 8 Fresh fruits other 1. 0802 Dried Dry fruits - -
(Edible fruit and than in frozen state areca nuts, whether
nuts; peel of or preserved or not shelled or 2. 0801 Brazil
citrus fruit or peeled,. nuts and cashew
melons) 1. 0801 nuts, fresh or dried,
Coconuts, All goods, other than dry whether or not
fresh or dried, fruits, in frozen state or shelled or peeled.
whether or not preserved. 3. 0802 Other
shelled or nuts, dried, whether
peeled. 1. 0811 Fruit and or not shelled or
2. 0802 Other nuts, uncooked or peeled, such as
nuts, fresh such cooked by steaming Almonds, Hazelnuts
as Almonds, or boiling in water, or filberts (Coryius
Hazelnuts or frozen, whether or spp.), walnuts,
filberts not containing added Chestnuts (Castanea
(Coryius spp.), sugar or other spp.), Pistachios,
walnuts, sweetening matter. Macadamia nuts,
Chestnuts 2. 0812 Fruit and Kola nuts (Cola
(Castanea nuts, provisionally spp.), other than
spp.), preserved (for areca nuts.
15
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%
No.
Pistachios, example, by sulphur 4. 0804 Dates,
Macadamia dioxide gas, in brine, figs, pineapples,
nuts, Kola nuts in sulphur water or avocados, guavas,
(Cola spp.), in other preservative mangoes and
Areca nuts. solutions), but mangosteens, dried.
3. 0803 Bananas, unsuitable in that 5. 0806 Grapes,
including state for immediate dried, and raisins
plantains, consumption. 6. 0813 Fruit,
fresh or dried 3. 0814 Peel of dried, other than that
4. 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.
guavas, provisionally
mangoes and preserved in brine, in
mangosteens, sulphur water or in
fresh. other preservative
5. 0805 Citrus solutions.
fruit, such as
Oranges,
Mandarins
(including
tangerines and
satsumas);
clementines,
wilkings and
similar citrus
hybrids,
Grapefruit,
16
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%
No.
including
pomelos,
Lemons
(Citrus limon,
Citrus
limonum) and
limes (Citrus
aurantifolia,
Citrus
latifolia),
fresh.
6. 0806 Grapes,
fresh
7. 0807 Melons
(including
watermelons)
and papaws
(papayas),
fresh.
8. 0808 Apples,
pears and
quinces, fresh.
9. 0809Apricots,
cherries,
peaches
(including
nectarines),
plums and
sloes, fresh.
17
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%
No.
10. 0810 Other
fruit such as
strawberries,
raspberries,
blackberries,
mulberries and
loganberries,
black, white or
red currants
and
gooseberries,
cranberries,
bilberries and
other fruits of
the genus
vaccinium,
Kiwi fruit,
Durians,
Persimmons,
Pomegranates,
Tamarind,
Sapota (chico),
Custard-apple
(ata), Bore,
Lichi, fresh.
11. 0814 Peel of
citrus fruit or
melons
(including
18
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%
No.
watermelons),
fresh.
9. 9 1. All goods of All goods not specified - - -
(Coffee, tea, mate seed quality elsewhere
and spices) 2. 0901 Coffee
Mate a bitter beans, not 1. 0901 Coffee,
infusion of the roasted. whether or not
leaves of a South 3. Unprocessed roasted or
American shrub. green leaves of decaffeinated;
tea [0902], coffee husks and
4. Fresh ginger skins; coffee
[09101110] substitutes
and fresh containing coffee in
turmeric any proportion, other
[09103010] than coffee beans not
other than in roasted.
processed form 2. 0902 Tea,
whether or not
flavoured, other than
unprocessed green
leaves of tea.
3. 0903 Maté.
4. 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% 18% 28%
No.
of the genus
Pimenta.
5. 0905 Vanilla.
6. 0906
Cinnamon and
cinnamon-tree
flowers.
7. 0907 Cloves
(whole fruit, cloves
and stems).
8. 0908 Nutmeg,
mace and
cardamoms.
9. 0909 Seeds of
anise, badian, fennel,
coriander, cumin or
caraway; juniper
berries, other than of
seed quality.
10. 0910 Ginger
other than fresh
ginger, saffron,
turmeric (curcuma)
other than fresh
turmeric, thyme, bay
leaves, curry and
other spices.
20
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%
No.
10. 10 All goods [other - - - -
(Cereals) than those put up
in unit container
and bearing a
registered brand
name].
1. 1001
Wheat and
meslin
2. 1002 Rye
3. 1003 Barley
4. 1004 Oats
5. 1005
Maize
(corn)
6. 1006
Rice
7. 1007
Grain
sorghum
8. 1008
Buckwheat,
millet and
canary seed;
other cereals
such as Jawar,
Bajra, Ragi]
21
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%
No.
11. 11 1. Flour [1101, All goods not specified 1. Starches; inulin 1. Malt, whether or not -
(Products of 1102, 1105, elsewhere. [1108] roasted [1107]
milling industry; 1106] Aata,
malt; starches; maida, besan 1. 1103 Cereal
inulin; wheat etc. [other than groats, meal and
gluten) those put up in pellets, put up in unit
unit container container and
and bearing a bearing a registered
registered brand name.
brand name]. 2. 1104 Cereal
grains otherwise
worked (for
2. 1101 Wheat or example, hulled,
meslin flour. rolled, flaked,
3. 1102 Cereal pearled, sliced or
flours other kibbled), except rice
than of wheat of heading 1006;
or meslin i.e. germ of cereals,
maize (corn) whole, rolled, flaked
flour, Rye or ground [i.e. of
flour, etc. oats, maize or other
4. 1103 Cereal cereals]
groats, meal 3. 1105 Meal,
and pellets, powder, flakes,
other than granules and pellets
those put up in of potatoes.
unit container 4. 1106 Meal and
and bearing a powder of the dried
leguminous
22
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%
No.
registered vegetables of
brand name. heading 0713
5. 1105 Flour, of (pulses), of sago or
potatoes. of roots or tubers of
6. 1106 Flour, of heading 0714 or of
the dried the products of
leguminous Chapter 8 i.e. of
vegetables of tamarind, of
heading 0713 singoda, etc.
(pulses), of 5. 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.e.
of tamarind, of
singoda,
mango flour,
etc.
12. 12 All goods of seed All goods other than of - - -
(Oil seeds and quality seed quality
oleaginous fruits,
miscellaneous 1. 1201 Soya 1. 1201 Soya
grains, seeds and beans, whether beans, whether or
fruit; industrial or or not broken. not broken.
medicinal plants; 2. 1202 Ground- 2. 1202 Ground-nuts,
straw and fodder nuts, not not roasted or
roasted or otherwise cooked,
23
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%
No.
otherwise whether or not
cooked, shelled or broken.
whether or not 3. 1203 Copra
shelled or 4. 1204 Linseed,
broken. whether or not
3. 1204 Linseed, broken.
whether or not 5. 1205 Rape or
broken. colza seeds, whether
4. 1205 Rape or or not broken.
colza seeds, 6. 1206 Sunflower
whether or not seeds, whether or not
broken. broken.
5. 1206 7. 1207 Other oil
Sunflower seeds and oleaginous
seeds, whether fruits (i.e. Palm nuts
or not broken. and kernels, cotton
6. 1207 Other oil seeds, Castor oil
seeds and seeds, Sesamum
oleaginous seeds, Mustard
fruits (i.e. Palm seeds, Saffower
nuts and (Carthamus
kernels, cotton tinctorius) seeds,
seeds, Castor Melon seeds, Poppy
oil seeds, seeds, Ajams,
Sesamum Mango kernel, Niger
seeds, Mustard seed, Kokam)
seeds, whether or not
Saffower broken.
(Carthamus
24
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%
No.
tinctorius) 8. Flour and meals of
seeds, Melon oil seeds or
seeds, Poppy oleaginous fruits,
seeds, Ajams, other than those of
Mango kernel, mustard [1208]
Niger seed, 9. Hop cones, dried,
Kokam) whether or not
whether or not ground, powdered or
broken. in the form of
7. 1209 pellets; lupulin
Seeds, fruit [1210].
and spores, of a 10. Plants and parts of
kind used for plants (including
sowing. seeds and fruits), of a
8. Hop cones, kind used primarily
fresh [1210]. in perfumery, in
9. Plants and pharmacy or for
parts of plants insecticidal,
(including fungicidal or similar
seeds and purpose, frozen or
fruits), of a dried, whether or not
kind used cut, crushed or
primarily in powdered [1211].
perfumery, in 11. Locust beans,
pharmacy or seaweeds and other
for algae, sugar beet and
insecticidal, sugar cane, frozen or
fungicidal or dried, whether or not
similar ground; fruit stones
25
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%
No.
purpose, fresh and kernels and
or chilled other vegetable
[1211]. products (including
10. Locust beans, unroasted chicory
seaweeds and roots of the variety
other algae, Cichorium intybus
sugar beet and sativum) of a kind
sugar cane, used primarily for
fresh or chilled human consumption,
[1212]. not elsewhere
11. Cereal straw specified or included
and husks, [1212].
unprepared,
whether or not
chopped,
ground,
pressed or in
the form of
pellets [1213]
12. Swedes,
mangolds,
fodder roots,
hay, lucerne
(alfalfa),
clover,
sainfoin,
forage kale,
lupines,
vetches and
26
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%
No.
similar forage
products,
whether or not
in the form of
pellets 1214].
13. 13 1. Lac and 1. 1301 Natural - All goods not specified -
(Lac; gums, Shellac [1301] gums, resins, gum- elsewhere
resins and other resins and oleoresins
vegetable saps (for example, 1. 1302 Vegetable
and extracts) balsams), other than saps and extracts;
lac and shellac. pectic substances,
2. Compounded pectinates and
asafoetida pectates; agar-agar
commonly known as and other mucilages
heeng [1301] and thickeners,
3. Guar meal or guar whether or not
gum refined split modified, derived
[1302] from vegetable
products; other than
Guar meal or guar
gum refined split.
14. 14 1. Betel leaves All goods not specified - 1. Indian katha -
(Vegetable [14049040] elsewhere [14049050]
plaiting
materials; 1. 1401 Vegetable
vegetable materials of a kind
products, not used primarily for
elsewhere plaiting (for
27
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%
No.
specified or example, bamboos,
included) rattans, reeds,
rushes, osier, raffia,
cleaned, bleached or
dyed cereal straw,
and lime bark).
2. 1404 Vegetable
products not
elsewhere specified
or included such as
cotton linters,
Cotton linters, Soap
nuts, Hard seeds,
pips, hulls and nuts,
of a kind used
primarily for
carving, coconut
shell, unworked,
Rudraksha seeds;
other than Betel
leaves and Indian
katha.]
15. 15 - Vegetable fats and oils Animal fats and oils 1. Margarine, Linoxyn -
(Animal and [1507 to 1516] [1501 to 1506] [solidified linseed
vegetable fats and oil]; edible mixtures
oils and their 2. 1507 Soya- 1. 1501 Pig fat or preparations of
cleavage bean oil and its (including lard) and animal or vegetable
products; fractions, whether or poultry fat, other fats or oils or of
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%
No.
prepared edible not refined, but not than that of heading fractions of different
fats; animal or chemically 0209 or 1503. fats or oils of this
vegetable waxes) modified. 2. 1502 Fats of Chapter, other than
3. 1508 Ground- bovine animals, edible fats or oils or
nut oil and its sheep or goats, other their fractions of
fractions, whether or than those of heading heading 1516 [1517]
not refined, but not 1503. 2. Glycerol, crude;
chemically 3. 1503 Lard stearin, glycerol waters and
modified. lard oil, oleo stearin, glycerol lyes [1520
4. 1509 Olive oil oleo-oil and tallow 00 00],
and its fractions, oil, not emulsified or 3. Vegetable waxes, etc.
whether or not mixed or otherwise [1521]
refined, but not prepared. 4. Degras, residues
chemically 4. 1504 Fats and resulting from the
modified. oils and their treatment of fatty
5. 1510 Other fractions, of fish or substances or animal
oils and their marine mammals, or vegetable waxes
fractions, obtained whether or not [1522]
solely from olives, refined, but not
whether or not chemically modified.
refined, but not 5. 1505 Wool
chemically grease and fatty
modified, including substances derived
blends of these oils therefrom (including
or fractions with oils lanolin).
or fractions of 6. 1506 Other
heading 1509 animal fats and oils
6. 1511 Palm oil and their fractions,
and its fractions, whether or not
29
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%
No.
whether or not refined, but not
refined, but not chemically modified.
chemically 7. 1516 Animal
modified. fats and oils and their
7. 1512 Sunflower- fractions, partly or
seed, safflower or wholly
cotton-seed oil and hydrogenated, inter-
fractions thereof, esterified, re-
whether or not esterified or
refined, but not elaidinised, whether
chemically or not refined, but
modified. not further prepared.
8. 1513 Coconut 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. in vacuum or in inert
9. 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. Animal or vegetable
10. 1515 Other fats or oils or of
fixed vegetable fats fractions of different
30
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%
No.
and oils (including fats of oils of this
jojoba oil) and their chapter, not
fractions, whether or elsewhere specified
not refined, but not of included.]
chemically
modified.
11. 1516 Vegetable fats
and oils and their
fractions, partly or
wholly
hydrogenated, inter-
esterified, re-
esterified or
elaidinised, whether
or not refined, but
not further prepared.
12. 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
31
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%
No.
16. 16 - - All goods - -
(Preparations of
meat, of fish or of 1. 1601 Sausages and
crustaceans, similar products, of
molluscs or other meat, meat offal or
aquatic blood; food
vertebrates) preparations based on
these products.
2. 1602 Other
prepared or preserved
meat, meat offal or
blood.
3. 1603 Extracts
and juices of meat,
fish or crustaceans,
molluscs or other
aquatic invertebrates.
4. 1604 Prepared or
preserved fish; caviar
and caviar substitutes
prepared from fish
eggs.
5. 1605 Crustaceans,
molluscs and other
aquatic invertebrates
prepared or preserved.
17. 17 1. Cane jaggery 1. Beet sugar, cane - 1. Refined sugar 1. Molasses [1703]
(Sugar and sugar (gur) [1701] sugar, khandsari containing added 2. Chewing gum / bubble
confectionery) sugar [1701] flavouring or gum and white
32
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%
No.
2. Palmyra sugar colouring matter, chocolate, not
[1702] sugar cubes [1701 91, containing cocoa
1701 99] [1704]
2. All goods falling
under 1702 [lactose,
maple syrup,
glucose, dextrose,
fructose, invert
sugar, artificial
honey, etc.], other
than palmyra sugar
3. Sugar confectionery
(excluding white
chocolate and bubble
/ chewing gum)
[1704]
18. 18 - 1. Cocoa beans whole - - 1. Cocoa butter, fat and
(Cocoa and cocoa or broken, raw or oil [1804]
preparations) roasted [1801] 2. Cocoa powder, not
2. Cocoa shells, husks, containing added
skins and other sugar or sweetening
cocoa waste [1802] matter [1805] and
and 3. Chocolates and other
3. Cocoa paste whether food preparations
or not de-fatted containing cocoa
[1803] [1806]
33
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%
No.
19. 19 1. Puffed rice, 1. Mixes and doughs - 1. Preparations for 1. Malt extract; food
(Preparations of commonly for the preparation of infant use, put up for preparations of flour,
cereals, flour, known as bread, pastry and retail sale [1901] groats, meal, starch or
starch or milk; Muri, flattened other baker's wares 2. Pasta, whether or not malt extract, not
pastrycooks' or beaten rice, [1901] cooked or stuffed containing cocoa or
products) commonly 2. Pizza bread [1905] (with meat or other containing less than
known as 3. Seviyan (vermicelli) substances) or 40% by weight of
Chira, parched [1902] otherwise prepared, cocoa calculated on a
rice, 4. Tapioca and such as spaghetti, totally defatted basis,
commonly substitutes therefor macaroni, noodles, not elsewhere
known as khoi, prepared from lasagne, gnocchi, specified or included;
parched paddy starch, in the form of ravioli, cannelloni; food preparations of
or rice coated flakes, grains, pearls, couscous, whether or goods of heading 0401
with sugar or siftings or in similar not prepared. [1902] to 0404, not
gur, commonly forms. (sabudana) 3. Corn flakes, bulgar containing cocoa or
known as [1903] wheat, prepared containing less than
Murki [1904] 5. Rusks, toasted bread foods obtained from 5% by weight of cocoa
2. Pappad, by and similar toasted cereal flakes [1904] calculated on a totally
whatever name products [1905 40 4. Waffles and wafers defatted basis not
it is known, 00]. other than coated elsewhere specified or
except when with chocolate or included, other than
served for containing chocolate preparations for infant
consumption [1905 32] use put up for retail
[1905] 5. Pastries and cakes sale and mixes and
3. Bread [1905 90 10] doughs for the
(branded or preparation of bakers'
otherwise), wares.
except when 2. Waffles and wafers
served for coated with chocolate
34
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%
No.
consumption or containing
and pizza chocolate [1905 32]
bread [1905]
20. 20 - - 1. All goods of 2009 All goods not specified -
(Preparations of i.e. fruit juices, elsewhere
vegetables, fruits, vegetable juices
nuts or other parts 1. 2001 Vegetables,
of plants) 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.
whether or not 2. 2002 Tomatoes
containing added sugar prepared or preserved
or other sweetening otherwise than by
matter.] vinegar or acetic acid.
3. 2003 Mushrooms and
truffles, prepared or
preserved otherwise
than by vinegar or
acetic acid.
4. 2004 Other
vegetables prepared
or preserved
otherwise than by
vinegar or acetic acid,
frozen, other than
products of heading
2006.
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% 28%
No.
5. 2005 Other
vegetables prepared
or preserved
otherwise than by
vinegar or acetic acid,
not frozen, other than
products of heading
2006.
6. 2006 Vegetables,
fruit, nuts, fruit-peel
and other parts of
plants, preserved by
sugar (drained, glacé
or crystallised).
7. 2007 Jams,
fruit jellies,
marmalades, fruit
or nut purée and
fruit or nut pastes,
obtained by cooking,
whether or not
containing added
sugar or other
sweetening matter.
8. 2008 Fruit,
nuts and other
edible parts of
plants, otherwise
prepared or
36
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%
No.
preserved, whether
or not containing
added sugar or other
sweetening matter or
spirit, not elsewhere
specified or included;
such as Ground-nuts,
Cashew nut, roasted,
salted or roasted and
salted, Other roasted
nuts and seeds,
squash of Mango,
Lemon, Orange,
Pineapple or other
fruits
21. 21 1. Prasadam 1. Sweetmeats [2106 1. Roasted chicory All goods not specified 1. Extracts, essences
(Miscellaneous [2106] 90] [2101 30] elsewhere and concentrates of
edible supplied by 2. Roasted coffee coffee, and
preparations) religious substitutes [2101 30] 1. 2101 20 Extracts, preparations with a
places like 3. Extracts and essences and basis of these
temples, essences thereof concentrates of tea extracts, essences or
mosques, [2101 30] or mate, and concentrates or with
churches, 4. Yeasts and prepared preparations with a a basis of coffee (i.e.
gurudwaras, baking powders basis of these instant coffee, coffee
dargahs, etc. [2102] extracts, essences or aroma, etc.) [2101]
5. Texturised vegetable concentrates or with a 2. Mixed condiments and
proteins (soya bari) basis of tea or mate mixed seasonings;
[2106]. (i.e. instant tea, quick mustard flour and
37
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%
No.
6. 2106 90 Namkeens, brewing black tea, tea meal and prepared
bhujia, mixture, aroma, etc.) mustard, other sauces
chabena and similar 2. 2103 Sauces and prearations
edible preparations and preparations therefor [2103]
in ready for therefor. 3. Food preparations not
consumption form. 3. 2104 Soups elsewhere specified or
and broths and included i.e. Protein
preparations therefor; concentrates and
homogenised textured protein
composite food substances, Sugar-
preparations. syrups containing
4. 2105 Ice cream added flavouring or
and other edible ice, colouring matter, not
whether or not elsewhere specified or
containing cocoa. included; lactose
5. 2106 All kinds syrup; glucose syrup
of food mixes and malto dextrine
including instant syrup, Compound
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].
eat packaged food 4. 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. Chapter Nil 5% 12% 18% 28%
No.
Diabetic foods; other
than Namkeens,
bhujia, mixture,
chabena and similar
edible preparations in
ready for
consumption form.
22. 22 1. Water [other - 1. Ice and snow [2201 All goods not specified 1. Other non-alcoholic
(Beverages, spirit than aerated, 90 10] elsewhere beverages [2202 90
and vinegar) mineral, 2. Soya milk drinks 90]
purified, [2202 90 10] 1. 2201 Waters, 2. Aerated waters,
distilled, 3. Fruit pulp or fruit including natural or containing added
medicinal, juice based drinks artificial mineral sugar or other
ionic, battery, [2202 90 30] waters and aerated sweetening matter or
de-mineralized 4. Tender coconut waters, not flavoured [2202 10]
and water sold water put up in unit containing added
in sealed container and sugar or other
container] bearing a registered sweetening matter
[2201] brand name [2202 90 nor flavoured.
2. Non-alcoholic 90] 2. 2207 Ethyl alcohol
Toddy, Neera 5. Beverages and other spirits,
[2201] containing milk denatured, of any
3. Tender [2202 90 30] strength.
coconut water 3. 2209 Vinegar and
put up in unit substitutes for
container and vinegar obtained
bearing a from acetic acid.]
registered
39
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%
No.
brand name
[2202 90 90]
23. 23 1. Aquatic feed, All goods not specified - - -
(Residues and poultry feed & elsewhere
waste from the cattle feed,
food industries; including 1. 2301 Flours,
prepared animal grass, hay & meals and pellets,
fodder) straw, of meat or meat
supplement & offal, of fish or of
husk of pulses, crustaceans,
concentrates & molluscs or other
additives, aquatic
wheat bran & invertebrates, unfit
de-oiled cake for human
[2302, 2304, consumption;
2305, 2306, , greaves.
2309] 2. 2303 Residues
of starch
manufacture and
similar residues,
beet-pulp, bagasse
and other waste of
sugar manufacture,
brewing or distilling
dregs and waste,
whether or not in the
form of pellets.
3. 2307 Wine
lees; argol. [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%
No.
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. Argol tartar
obtained from wine
fermentation]
24. 24 - 1. Tobacco leaves - - 1. All goods not
(Tobacco and [under reverse specified elsewhere,
manufactured charge] other than biris.
tobacco
substitutes)
25, 25 1. Common salt, All goods not specified 1. Marble and 1. Sulphur recovered as 1. Marble and travertine,
(Salt; sulphur; by whatever elsewhere travertine blocks by-product in other than blocks
earths and stone; name it is [2515 12 10] refining of crude oil [2515 12 20, 2515 12
plastering known, 1. 2501 Salt other 2. Granite blocks [2503 00 10] 90]
materials, lime including than common salt. [2516]. 2. Granite, other than
and cement) iodized and 2. 2502 Unroasted iron blocks [2516]
other fortified pyrites. 3. Portland cement,
salts, sendha 3. 2503 Sulphur aluminous cement,
namak [rock of all kinds, other slag cement, super
salt], kala than sublimed sulphate cement and
namak [2501 sulphur, precipitated similar hydraulic
00 10] sulphur and colloidal cements, whether or
sulphur. not coloured or in the
41
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%
No.
4. 2504 Natural form of clinkers
graphite. [2523]
5. 2505 Natural
sands of all kinds,
whether or not
coloured, other than
metal bearing sands
of Chapter 26.
6. 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.
7. 2507 Kaolin
and other kaolinic
clays, whether or not
calcined.
8. 2508 Other
clays (not including
expanded clays of
heading 6806),
andalusite, kyanite
and sillimanite,
42
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%
No.
whether or not
calcined; mullite;
chamotte or dinas
earths.
9. 2509 Chalk.
10. 2510 Natural
calcium phosphates,
natural aluminium
calcium phosphates
and phosphatic
chalk.
11. 2511 Natural
barium sulphate
(barytes); natural
barium carbonate
(witherite), whether
or not calcined, other
than barium oxide of
heading 2816.
12. 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.
43
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%
No.
13. 2513 Pumice
stone; emery; natural
corundum, natural
garnet and other
natural abrasives,
whether or not heat-
treated.
14. 2514 Slate,
whether or not
roughly trimmed or
merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape.
15. 2515 Ecaussine and
other calcareous
monumental or
building stone;
alabaster [other
than marble
Marble and
travertine]
16. 2516 Porphyry,
basalt, sandstone
and other
monumental or
building stone,
44
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%
No.
whether or not
roughly trimmed or
merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape.
17. 2517 Pebbles,
gravel, broken or
crushed stone, of a
kind commonly used
for concrete
aggregates, for road
metalling or for
railway or other
ballast, shingle and
flint, whether or not
heat-treated;
macadam of slag,
dross or similar
industrial waste,
whether or not
incorporating the
materials cited in the
first part of the
heading; tarred
macadam; grenules
cheeping and
45
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%
No.
powder of stones
heading 2515 or
2516 whether or not
it treated.
18. 2518 Dolomite,
whether or not
calcined or sintered,
including dolomite
roughly trimmed or
merely cut, by
sawing or otherwise,
into blocks or slabs
of a rectangular
(including square)
shape; dolomite
ramming mix.
19. 2518 10 dolomite,
Not calcined or
sintered
20. 2519 Natural
magnesium
carbonate
(magnesite); fused
magnesia; dead-
burned (sintered)
magnesia, whether
or not containing
small quantities of
other oxides added
46
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%
No.
before sintering;
other magnesium
oxide, whether or
not pure.
21. 2520 Gypsum;
anhydrite; plasters
(consisting of
calcined gypsum or
calcium sulphate)
whether or not
coloured, with or
without small
quantities of
accelerators or
retarders.
22. 2521 Limestone
flux; limestone and
other calcareous
stone, of a kind used
for the manufacture
of lime or cement.
23. 2522 Quicklime,
slaked lime and
hydraulic lime, other
than calcium oxide
and hydroxide of
heading 2825.
24. 2524 Asbestos.
47
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%
No.
25. 2525 Mica,
including splitting;
mica waste.
26. 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.
27. 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. 2529 Feldspar;
leucite, nepheline
and nepheline
syenite; fluorspar.
29. 2530 Mineral
substances not
48
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%
No.
elsewhere specified
or included.
26. 26 - All ores and - All goods not specified -
(Ores, slag and concentrates [2601 to elsewhere, that is other
ash) 2617] slag, dross, ash and
1. 2601 Iron ores residues [2619, 2620,
and concentrates, 2621]
including roasted
iron pyrites 1. 2619 Slag, dross
2. 2602 Manganese (other than
ores and granulated slag),
concentrates, scalings and other
including waste from the
ferruginous manufacture of iron
manganese ores and or steel.
concentrates with a 2. 2620 Slag, ash and
manganese content residues (other than
of 20% or more, from the manufacture
calculated on the dry of iron or steel)
weight. containing metals,
3. 2603 Copper arsenic or their
ores and compounds.
concentrates. 3. 2621 Other slag and
4. 2604 Nickel ash, including
ores and seaweed ash (kelp);
concentrates. ash and residues from
5. 2605 Cobalt the incineration of
ores and municipal waste.
concentrates.
49
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%
No.
6. 2606 Aluminium
ores and
concentrates.
7. 2607 Lead
ores and
concentrates.
8. 2608 Zinc ores
and concentrates.
9. 2609 Tin ores
and concentrates.
10. 2610 Chromium
ores and
concentrates.
11. 2611 Tungsten
ores and
concentrates.
12. 2612 Uranium
or thorium ores and
concentrates.
13. 2613 Molybdenum
ores and
concentrates.
14. 2614 Titanium
ores and
concentrates.
15. 2615 Niobium,
tantalum, vanadium
or zirconium ores
and concentrates.
50
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%
No.
16. 2616 Precious
metal ores and
concentrates.
17. 2617 Other
ores and
concentrates
1. Granulated slag
(slag sand) from the
manufacture of iron
or steel [2618]
27. 27 - 1. Coal; briquettes, 1. Bio-gas All goods not specified 1. Avgas [2710]
(Mineral fuels, ovoids and similar elsewhere
mineral oils and solid fuels
products of their manufactured from 1. 2707 Oils and
distillation; coal [2701] other products of the
bituminous 2. Lignite, whether or distillation of high
substances; not agglomerated, temperature coal tar;
mineral waxes) excluding jet. [2702] similar products in
3. Peat (including peat which the weight of
litter), whether or the aromatic
not agglomerated constituents exceeds
[2703] that of the non-
4. Coke and semi coke aromatic
of coal, of lignite or constituents, such as
of peat, whether or Benzole (benzene),
not agglomerated; Toluole (toluene),
retort carbon [2704] Xylole (xylenes),
Naphthelene
51
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%
No.
5. Tar distilled from 2. 2708 Pitch and
coal, from lignite or pitch coke, obtained
from peat [2706] from coal tar or from
6. Kerosene PDS other mineral tars.
7. Liquefied Propane 3. 2710 Petroleum
and Butane mixture, oils and oils obtained
Liquefied Propane, from bituminous
Liquefied Butane minerals, other than
and Liquefied crude; preparations
Petroleum Gases not elsewhere
(LPG) for supply to specified or included,
household domestic containing by weight
consumers or to 70% or more of
non-domestic petroleum oils or of
exempted category oils obtained from
(NDEC) customers bituminous minerals,
by the Indian Oil these oils being the
Corporation basic constituents of
Limited, Hindustan the preparations;
petroleum waste oils; [other
Corporation Limited than Avgas and
or Bharat Petroleum Kerosene PDS],
Corporation such as Superior
Limited. kerosene Oil (SKO),
8. Coal gas, water gas, Fuel oil, Base oil,
producer gas and Jute batching oil and
similar gases, other textile oil,
than petroleum gases Lubricating oil,
Waste oil [Other
52
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%
No.
and other gaseous than petrol, Diesel
hydrocarbons [2705] and ATF, not in
GST]
9. 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
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%
No.
4. 2712 Petroleum
jelly; paraffin wax,
micro-crystalline
petroleum wax, slack
wax, ozokerite,
lignite wax, peat wax,
other mineral waxes,
and similar products
obtained by synthesis
or by other processes,
whether or not
coloured.
5. 2713 Petroleum
coke, petroleum
bitumen and other
residues of petroleum
oils or of oils
obtained from
bituminous minerals.
6. 2714 Bitumen
and asphalt, natural;
bituminous or oil
shale and tar sands;
asphaltites and
asphaltic rocks.
7. 2715 Bituminous
mixtures based on
natural asphalt, on
natural bitumen, on
54
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%
No.
petroleum bitumen,
on mineral tar or on
mineral tar pitch (for
example, bituminous
mastics, cut-backs).
28. 28 - 1. Thorium oxalate 1. Medicinal grade All goods not specified -
(Inorganic 2. Enriched KBF4 hydrogen peroxide elsewhere
chemicals) (enriched potassium [2847]
fluroborate) 2. Anaesthetics [28] 1. 2801 Fluorine,
3. Enriched elemental 3. Potassium Iodate chlorine, bromine
boron [28] and iodine.
4. Nuclear fuel 4. Iodine [2801 20] 2. 2802 Sulphur,
5. Nuclear grade 5. Micronutrients, sublimed or
sodium [2805 11] which are covered precipitated;
6. Heavy water and under serial number colloidal sulphur.
other nuclear fuels 1(f) of Schedule 1, 3. 2803 Carbon
[2845] Part (A) of the (carbon blacks and
7. Compressed air Fertilizer Control other forms of carbon
[2853] Order, 1985 and are not elsewhere
manufactured by the specified or
manufacturers which included).
are registered 4. 2804
under the Fertilizer Hydrogen, rare
Control Order, 1985 gases and other non-
6. Dicalcium phosphate metals.
(DCP) of animal 5. 2805 Alkali or
feed grade alkaline-earth metals;
conforming to IS rare-earth metals,
scandium and
55
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%
No.
specification yttrium, whether or
No.5470 : 2002 not intermixed or
7. Steam interalloyed;
mercury.
6. 2806 Hydrogen
chloride
(hydrochloric acid);
chloro sulphuric acid.
7. 2807 Sulphuric
acid; oleum.
8. 2808 Nitric
acid; sulphonitric
acids.
9. 2809 Diphosphorus
pentaoxide;
phosphoric acid;
polyphosphoric
acids, whether or not
chemically defined.
10. 2810 Oxides of
boron; boric acids.
11. 2811 Other
inorganic acids and
other inorganic
oxygen compounds
of non-metals.
12. 2812 Halides
and halide oxides of
non-metals.
56
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
13. 2813 Sulphides of
non-metals;
commercial
phosphorus
trisulphide.
14. 2814 Ammonia,
anhydrous or in
aqueous solution.
15. 2815 Sodium
hydroxide (caustic
soda); potassium
hydroxide (caustic
potash); peroxides of
sodium or potassium.
16. 2816 Hydroxide and
peroxide of
magnesium; oxides,
hydroxides and
peroxides, of
strontium or barium.
17. 2817 Zinc
oxide; zinc peroxide.
18. 2818 Artificial
corundum, whether
or not chemically
defined; aluminium
oxide; aluminium
hydroxide.
57
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
19. 2819 Chromium
oxides and
hydroxides.
20. 2820 Manganese
oxides.
21. 2821 Iron
oxides and
hydroxides; earth
colours containing
70% or more by
weight of combined
iron evaluated as
Fe2O3.
22. 2822 Cobalt
oxides and
hydroxides;
commercial cobalt
oxides.
23. 2823 Titanium
oxides.
24. 2824 Lead
oxides; red lead and
orange lead.
25. 2825 Hydrazine and
hydroxylamine and
their inorganic salts;
other inorganic bases;
other metal oxides,
58
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
hydroxides and
peroxides.
26. 2826 Fluorides;
fluorosilicates,
fluoroaluminates and
other complex
fluorine salts.
27. 2827 Chlorides,
chloride oxides and
chloride hydroxides;
bromides and
bromide oxides;
iodides and iodide
oxides.
28. 2828 Hypochlorites;
commercial calcium
hypochlorite;
chlorites;
hypobromites.
29. 2829 Chlorates
and perchlorates;
bromates and
perbromates; iodates
and periodates.
30. 2830 Sulphides;
polysulphides,
whether or not
chemically defined.
59
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
31. 2831 Dithionites and
sulphoxylates.
32. 2832 Sulphites;
thiosulphates.
33. 2833 Sulphates;
alums;
peroxosulphates
(persulphates).
34. 2834 Nitrites;
nitrates.
35. 2835 Phosphinates
(hypophosphites),
phosphonates
(phosphites) and
phosphates;
polyphosphates,
whether or not
chemically defined.
36. 2836 Carbonates;
peroxocarbonates
(percarbonates);
commercial
ammonium carbonate
containing
ammonium
carbamate.
37. 2837 Cyanides,
cyanide oxides and
complex cyanides.
60
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
38. 2839 Silicates;
commercial alkali
metal silicates.
39. 2840 Borates;
peroxoborates
(perborates).
40. 2841 Salts of
oxometallic or
peroxometallic acids.
41. 2842 Other
salts of inorganic
acids or peroxoacids
(including
aluminosilicates
whether or not
chemically defined),
other than azides.
42. 2843 Colloidal
precious metals;
inorganic or organic
compounds of
precious metals,
whether or not
chemically defined;
amalgams of precious
metals.
43. 2844 Radioactive
chemical elements
and radioactive
61
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%
No.
isotopes (including
the fissile or fertile
chemical elements
and isotopes) and
their compounds;
mixtures and residues
containing these
products.
44. 2846 Compounds,
inorganic or organic,
of rare-earth metals,
of yttrium or of
scandium or of
mixtures of these
metals.
45. 2847 Hydrogen
peroxide, whether or
not solidified with
urea.
46. 2848 Phosphides,
whether or not
chemically defined,
excluding
ferrophosphorus.
47. 2849 Carbides,
whether or not
chemically defined.
48. 2850 Hydrides,
nitrides, azides,
62
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%
No.
silicides and borides,
whether or not
chemically defined,
other than
compounds which are
also carbides of
heading 2849.
49. 2852 Inorganic
or organic
compounds of
mercury ,whether or
not chemically
defined, excluding
amalgams
29. 29 - - 1. Gibberellic acid All goods not specified -
(Organic elsewhere
chemicals)
2. 2901 Acyclic
hydrocarbons
3. 2902 Cyclic
hydrocarbons
4. 2903 Halogenated
derivatives of
hydrocarbons.
5. 2904 Sulphonated,
nitrated or nitrosated
derivatives of
hydrocarbons,
63
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
whether or not
halogenated.
6. 2905 Acyclic
alcohols and their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
7. 2906 Cyclic
alcohols and their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
8. 2907 Phenols;
phenolalcohols.
9. 2908 Halogenated,
sulphonated, nitrated
or nitrosated
derivatives of
phenols or phenol-
alcohols.
10. 2909 Ethers,
etheralcohols, ether
phenols, ether-
alcohol-phenols,
alcohol peroxides,
ether peroxides,
ketone peroxides
64
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
(whether or not
chemically defined),
and their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
11. 2910 Epoxides,
epoxyalcohols,
epoxyphenols and
epoxyethers, with a
three-membered ring,
and their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
12. 2911 Acetals
and hemiacetals,
whether or not with
other oxygen
function, and their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
13. 2912
Aldehydes,
whether or not with
65
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%
No.
other oxygen
function; cyclic
polymers of
aldehydes;
paraformaldehyde.
14. 2913 Halogenated,
sulphonated, nitrated
or nitrosated
derivatives of
products of heading
2912.
15. 2914 Ketones
and quinones,
whether or not with
other oxygen
function, and their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
16. 2915 Saturated
acyclic
monocarboxylic
acids and their
anhydrides, halides,
peroxides and
peroxyacids; their
halogenated,
sulphonated, nitrated
66
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%
No.
or nitrosated
derivatives.
17. 2916
Unsaturated
acyclic
monocarboxylic
acids, cyclic
monocarboxylic
acids, their
anhydrides, halides,
peroxides and
peroxyacids; their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
18. 2917 Polycarboxylic
acids, their
anhydrides, halides,
peroxides and
peroxyacids; their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
19. 2918
Carboxylic acids
with additional
oxygen function and
67
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%
No.
their anhydrides,
halides, peroxides
and peroxyacids;
their halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
20. 2919
Phosphoric esters
and their salts,
including
lactophosphates;
their halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
21. 2920 Esters of
other inorganic acids
of non-metals
(excluding esters of
hydrogen halides)
and their salts; their
halogenated,
sulphonated, nitrated
or nitrosated
derivatives.
22. 2921 Amine-
function compounds.
68
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
23. 2922 Oxygen-
function amino-
compounds.
24. 2923
Quaternary
ammonium salts and
hydroxides; lecithins
and other
phosphoaminolipids,
whether or not
chemically defined.
25. 2924 Carboxyamide-
function compounds;
amide-function
compounds of
carbonic acid.
26. 2925 Carboxyimide-
function compounds
(including saccharin
and its salts) and
imine-function
compounds.
27. 2926 Nitrile-
function compounds.
28. 2927 Diazo-,
azo- or azoxy-
compounds.
29. 2928 Organic
derivatives of
69
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%
No.
hydrazine or of
hydroxylamine.
30. 2929 Compounds
with other nitrogen
function.
31. 2930 Organo-
sulphur compounds.
32. 2931 Other
organo-inorganic
compounds.
33. 2932 Heterocyclic
compounds with
oxygen hetero-
atom(s) only.
34. 2933 Heterocyclic
compounds with
nitrogen hetero-
atom(s) only.
35. 2934 Nucleic
acids and their salts,
whether or not
chemically defined;
other heterocyclic
compounds.
36. 2935 Sulphonamides
37. 2936 Provitamins and
vitamins, natural or
reproduced by
synthesis (including
70
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%
No.
natural concentrates),
derivatives thereof
used primarily as
vitamins, and
intermixtures of the
foregoing, whether or
not in any solvent.
38. 2937 Hormones,
prostaglandins,
thromboxanes and
leukotrienes, natural
or reproduced by
synthesis; derivatives
and structural
analogues thereof,
including chain
modified
polypeptides, used
primarily as
hormones.
39. 2938 Glycosides,
natural or reproduced
by synthesis, and
their salts, ethers,
esters and other
derivatives.
30. 30 1. Human Blood 1. Animal or Human All goods not specified 1. Nicotine polacrilex -
(Pharmaceutical and its Blood Vaccines elsewhere gum
products) [3002, 3006]
71
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%
No.
components 2. Diagnostic kits for 1. 3001 Glands
[3002]. detection of all types and other organs for
2. All types of of hepatitis organo-therapeutic
contraceptives 3. Desferrioxamine uses, dried, whether
[3006] injection or or not powdered;
deferiprone extracts of glands or
4. Cyclosporin other organs or of
5. Medicaments their secretions for
(including organo-therapeutic
veterinary uses; heparin and its
medicaments) used salts; other human or
in bio-chemic animal substances
systems and not prepared for
bearing a brand therapeutic or
name prophylactic uses,
6. Oral re-hydration not elsewhere
salts specified or included
7. Drugs or medicines 2. 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.12/2012- modified
Customs, dated the immunological
17th March, 2012, products, whether or
dated the 17th not obtained by
March, 2012. means of
72
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%
No.
8. Formulations biotechnological
manufactured processes; toxins,
from the bulk cultures of micro-
drugs specified in organisms
List 1 of notification (excluding yeasts)
No.12/2012-Central and similar products
Excise, dated the 3. 3003 Medicaments
17th March, 2012, (excluding goods of
dated the 17th heading 30.02, 30.05
March, 2012. or 30.06) consisting
of two or more
constituents which
have been mixed
together for
therapeutic or
prophylactic uses,
not put up in
measured doses or in
forms or packings
for retail sale,
including
Ayurvaedic, Unani,
Siddha,
homoeopathic or
Bio-chemic systems
medicaments.
4. 3004 Medicaments
(excluding goods of
heading 30.02, 30.05
73
GST RATE SCHEDULE FOR GOODS
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S. Chapter Nil 5% 12% 18% 28%
No.
or 30.06) 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 Bio-
chemic systems
medicaments, put
up for retail sale.
5. 3005 Wadding,
gauze, bandages and
similar articles (for
example, dressings,
adhesive plasters,
poultices),
impregnated or
coated with
pharmaceutical
substances or put up
74
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%
No.
in forms or packings
for retail sale for
medical, surgical,
dental or veterinary
purposes.
6. 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
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%
No.
absorbable, etc.,
Waste
pharmaceuticals
[other than
contraceptives].
31. 31 1. Organic - 1. Fertilisers, other than 1. All goods which are -
(Fertilisers) manure, other those which are clearly not to be used
than put up in clearly not to be used as fertilisers [31]
unit containers as fertilizers [31]
and bearing a
brand name.
32. 32 - 1. Wattle extract, 1. Fountain pen ink All goods not specified 11. Paints and varnishes
(Tanning or quebracho extract, [3215] elsewhere (including enamels
dyeing extracts; chestnut extract 2. Ball pen ink [3215] and lacquers) based on
tannins and their 2. Enzymatic 1. 3201 Tanning synthetic polymers or
derivatives; dyes, preparations for extracts of vegetable chemically modified
pigments and pretanning [3202] origin; tannins and natural polymers
other colouring their salts, ethers, [3208, 3209]
matter; paints and esters and other 12. Other paints and
varnishes; putty derivatives. varnishes (including
and other 2. 3202 Synthetic enamels, lacquers and
mastics; inks) organic tanning distempers); prepared
substances; water pigments of a
inorganic tanning kind used for finishing
substances; tanning leather [3210]
preparations, whether 13. 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%
No.
natural tanning tints, amusement
substances. colours and the like, in
3. 3203 tablets, tubes, jars,
Colouring bottles, pans or in
matter of vegetable similar forms or
or animal origin packings [3213]
(including dyeing 14. Glaziers' putty,
extracts but grafting putty, resin
excluding animal cements, caulking
black), whether or not compounds and other
chemically defined; mastics; painters'
preparations as fillings; non-
specified in Note 3 to refractory surfacing
this Chapter based on preparations for
colouring matter of facades, indoor walls,
vegetable or animal floors, ceilings or the
origin. like [3214]
4. 3204 Synthetic
organic colouring
matter, whether or
not chemically
defined; preparations
as specified in Note 3
to this Chapter based
on synthetic organic
colouring matter;
synthetic organic
products of a kind
used as fluorescent
77
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%
No.
brightening agents or
as luminophores,
whether or not
cemically defined
5. 3205 Colour
lakes; preparations as
specified in Note 3 to
this Chapter based on
colour lakes.
6. 3206 Other
colouring matter;
preparations as
specified in Note 3 to
this Chapter, other
than those of heading
32.03, 32.04 or
32.05; inorganic
products of a kind
used as
luminophores,
whether or not
chemically defined.
7. Prepared pigments,
prepared opacifiers,
prepared colours,
vitrifiable enamels,
glazes, engobes
(slips), liquid lustres,
and other similar
78
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%
No.
preparations of a kind
used in ceramic,
enamelling or glass
industry [3207]
8. 3211 Prepared
driers.
9. 3212 Pigments
(including metallic
powders and flakes)
dispersed in non-
aqueous 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. 3215 Printing
ink, writing or
drawing ink and
other inks, whether or
not concentrated or
solid.
33. 33 1. Kumkum, - 1. Tooth powder [3306 1. 3301Essential oils All goods not specified
(Essential oils Bindi, Sindur, 10 10] (terpeneless or not), elsewhere
and resinoids, Alta [3304] including concretes
79
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%
No.
perfumery, 2. Agarbatti and other and absolutes; 1. 3303 Perfumes and
cosmetic or toilet odoriferous resinoids; extracted toilet waters.
preparations) preparations which oleoresins; 2. 3304 Beauty or make-
operate by burning concentrates of up preparations and
[3307 41 00] essential oils in fats, preparations for the care
in fixed oils, in waxes of the skin (other than
or the like, obtained medicaments),
by enfleurage or including sunscreen or
maceration; terpenic sun tan preparations;
by-products of the manicure or pedicure
deterpenation of preparations.
essential oils; 3. 3305 Preparations for
aqueous distillates use on the hair such as
and aqueous Shampoos, Hair
solutions of essential lacquers, Hair cream,
oils; such as essential Hair dyes (natural,
oils of citrus fruit, herbal or synthetic)
essential oils other [except Hair oil -3305
than those of citrus 9011, 3305 90 19]
fruit such as 4. 3306 Preparations for
Eucalyptus oil, etc., oral or dental hygiene,
Flavouring essences including and powders;
all types (including yarn used to clean
those for liquors), between the teeth
Attars of all kinds in (dental floss), in
fixed oil bases. individual retail
2. 3302 Mixtures of packages [except
odoriferous dentifrices
substances and
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%
No.
mixtures (including Toothpaste - 3306 10
alcoholic solutions) 20].
with a basis of one or 5. 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 / de- such as Pre-shave,
terpenated mentha oil shaving or after-shave
(DTMO), De- Preparations, Shaving
mentholised oil cream, Personal
(DMO), Spearmint deodorants and
oil, Mentha piperita antiperspirants.
oil]
1. Hair oil [3305 9011,
3305 90 19]
2. Dentrifices -
Toothpaste [3306 10
20]
81
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%
No.
34. 34 - 1. Sulphonated castor 3. Candles, tapers and 1. 3401 [except All goods not specified
(Soap, organic oil, fish oil or sperm the like [3406] 340130] Soap; elsewhere
surface-active oil [3402] organic surface-
agents, washing active products and 1. 340130 - Organic
preparations, preparations for use surface-active
lubricating as soap, in the form products and
preparations, of bars, cakes, preparations for
artificial waxes, moulded pieces or washing the skin, in
prepared waxes, shapes, whether or the form of liquid or
polishing or not containing soap; cream and put up for
scouring 2. 3404 - Artificial retail sale, whether or
preparations, waxes and prepared not containing soap;
candles and waxes [3404] paper, wadding, felt
similar articles, and nonwovens,
modelling pastes, impregnated, coated
dental waxes and or covered with soap
dental or detergent
preparations with 2. 3402 Organic surface-
a basis of plaster) active agents (other
than soap); surface-
active preparations,
washing preparations
(including auxiliary
washing preparations)
and cleaning
preparations, whether
or not containing
soap, other than those
of heading 3401.
82
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%
No.
3. 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. 3404 Artificial waxes
and prepared waxes.
5. 3405 Polishes and
creams, for footwear,
83
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%
No.
furniture, floors,
coachwork, glass or
metal, scouring pastes
and powders and
similar preparations
(whether or not in the
form of paper,
wadding, felt,
nonwovens, cellular
plastics or cellular
rubber, impregnated,
coated or covered
with such
preparations),
excluding waxes of
heading 3404
6. 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%
No.
preparations for use in
dentistry, with a basis
of plaster (of calcined
gypsum or calcium
sulphate)
35. 35 - - - All goods -
(Aluminoidal
substances; 1. Casein, caseinates
modified and other casein
starches; glues; derivatives; casein
enzymes) glues [3501]
2. Albumins (including
concentrates of two
or more whey
proteins, containing
by weight more than
80% whey proteins,
calculated on the dry
matter), albuminates
and other albumin
derivatives [3502].
3. Gelatin (including
gelatin in rectangular
(including square)
sheets, whether or not
surface-worked or
coloured) and gelatin
derivatives; isinglass;
85
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%
No.
other glues of animal
origin, excluding
casein glues of
heading 3501 [3503]
4. 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. Dextrins and other
modified starches
(for example,
pregelatinised or
esterified starches);
glues based on
starches, or on
dextrins or other
modified starches
[3505].
6. Prepared glues and
other prepared
adhesives, not
elsewhere specified
or included; products
86
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%
No.
suitable for use as
glues or adhesives,
put up for retail sale
as glues or adhesives,
not exceeding a net
weight of 1 kg
[3506].
7. Enzymes, prepared
enzymes [3507]
36. 36 - 1. Handmade safety - 1. Propellant powders All goods not specified
(Explosives; matches [3605 00 [3601]. elsewhere
pyrotechnic 10] 2. Safety fuses; 1. 3602 Prepared
products; detonating fuses; explosives, other than
matches; percussion or propellant powders;
pyrophoric detonating caps; such as Industrial
alloys; certain igniters; electric explosives.
combustible detonators [3603]. 2. 3604 Fireworks,
preparations) 1. Matches [3605] signalling flares, rain
rockets, fog signals and
other pyrotechnic
articles.
3. 3606 Ferro-cerium and
other pyrophoric alloys
in all forms; articles of
combustible materials
as specified in Note 2 to
this Chapter; such as
liquid or liquefied-gas
fuels in containers of a
87
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%
No.
kind used for filling or
refilling cigarette or
similar lighters.
37. 37. - - 1. 3701 Photographic All goods not specified
(Photographic or plates and film for elsewhere
cinematographic x-ray for medical
goods) use. 1. 3701 Photographic
2. Photographic plates plates and film in
and films including the flat, sensitised,
cinematographic unexposed, of any
film [3705, 3706]; material other than
such as Children's paper, paperboard or
films certified by the textiles; instant print
Central Board of film in the flat,
Film Certification to sensitised,
be "Children's unexposed, whether
Film", Documentary or not in packs; such
Shorts, and Films as Instant print film,
certified as such by Cinematographic
the Central Board of film (other than for x-
Film Certification, ray for Medical use).
News Reels and 2. 3702 Photographic
clippings, film in rolls,
Advertisement sensitised,
Shorts, and Films, unexposed, of any
Teaching aids material other than
including film strips paper, paperboard or
of educational textiles; instant print
nature. film in rolls,
88
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%
No.
sensitised,
unexposed.
3. 3703 Photographic
paper, paperboard
and textiles,
sensitised,
unexposed.
4. 3704 Photographic
plates, film, paper,
paperboard and
textiles, exposed but
not developed.
5. 3706
Cinematographic
film, exposed and
developed, whether
or not incorporating
sound track or
consisting only of
sound track.
6. 3707 Chemical
preparations for
photographic uses
(other than varnishes,
glues, adhesives and
similar preparations);
unmixed products for
photographic uses,
put up in measured
89
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%
No.
portions or put up for
retail sale in a form
ready for use.
38. 38 1. Municipal - 1. Silicon wafers 1. Artificial graphite; All goods not specified
(Miscellaneous waste, sewage [3818] colloidal or semi- elsewhere
chemical sludge, clinical colloidal graphite; 1. 3811 Anti-knock
products) waste preparations based on preparations,
graphite or other oxidation inhibitors,
carbon in the form of gum inhibitors,
pastes, blocks, plates viscosity improvers,
or other semi- anti-corrosive
manufactures [3801] preparations and other
2. Activated carbon; prepared additives, for
activated natural mineral oils (including
mineral products; gasoline) or for other
animal black, liquids used for the
including spent same purposes as
animal black [3802] mineral oils.
3. Tall oil, whether or 2. 3813 Preparations and
not refined [3803]. charges for fire-
4. Residual lyes from extinguishers; charged
the manufacture of fire-extinguishing
wood pulp, whether grenades.
or not concentrated, 3. 3814 Organic
desugared or composite solvents
chemically treated, and thinners, not
including lignin elsewhere specified or
sulphonates [3804] included; prepared
90
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%
No.
5. Gum, wood or paint or varnish
sulphate turpentine removers.
and other terpenic 4. 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 para- 70% by weight of
cymene; pine oil petroleum oils or oils
containing alpha- obtained from
terpineol as the main bituminous minerals.
constituent [3805]. 5. 3820 Anti-
6. Rosin and resin acids, freezing preparations
and derivatives and prepared de-icing
thereof; rosin spirit fluids.
and rosin oils; run
gums [3806]
7. 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% 28%
No.
8. Insecticides,
rodenticides,
fungicides,
herbicides, anti-
sprouting products
and plant-growth
regulators,
disinfectants and
similar products
[3808]
9. 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. Pickling preparations
for metal surfaces;
fluxes and other
auxiliary
preparations for
soldering, brazing or
92
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%
No.
welding; soldering,
brazing or welding
powders and pastes
consisting of metal
and other materials;
preparations of a kind
used as cores or
coatings for welding
electrodes or rods
[3810]
11. Prepared rubber
accelerators;
compound
plasticisers for rubber
or plastics, not
elsewhere specified
or included; anti-
oxidising
preparations and
other compound
stabilisers for rubber
or plastics.; such as
Vulcanizing agents
for rubber [3812]
12. Reaction initiators,
reaction accelerators
and catalytic
preparations, not
93
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%
No.
elsewhere specified
or included. [3815]
13. Refractory cements,
mortars, concretes
and similar
compositions, other
than products of
heading 3801 [3816]
14. Mixed alkylbenzenes
and mixed
alkylnaphthalenes,
etc. [3817]
15. Chemical elements
doped for use in
electronics, in the
form of discs, wafers
or similar forms;
chemical compounds
doped for use in
electronics [3818];
other than silicon
wafers.
16. Prepared culture
media for the
development or
maintenance of
micro-organisms
(including viruses
and the like) or of
94
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%
No.
plant, human or
animal cells [3821].
17. Diagnostics or
laboratory reagents,
etc. [3822]
18. Industrial monobolic
fatty acids, acid oils
from refining;
industrial fatty
alcohols [3823]
19. 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
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%
No.
tension reducing
agents (3824 90 17),
Water treatment
chemicals (3824 90
22), Stencil
correction fluid (3824
90 24), Precipitated
Silica (3824 90 25)
[3824].
20. 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.]
21. Biodiesel and
mixtures thereof, not
containing or
containing less than
70% by weight of
petroleum oils and
oils obtained from
bituminous minerals
[3826].
96
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%
No.
39. 39 1. Plastic bangles - 1. Feeding bottles. All goods not specified 1. Floor coverings of
(Plastics and elsewhere plastics, whether or
articles thereof) not self-adhesive, in
1. Primary polymers [all rolls or in form of tiles;
goods falling under wall or ceiling
3901 to 3913] coverings of plastics
2. Ion exchangers based [3918]
on primary polymers 2. Baths, shower baths,
[3914] sinks, wash basins,
3. Waste, parings and bidets, lavatory pans,
scrap, of plastics seats and covers,
[3915] flushing cisterns and
4. All goods including similar sanitary ware
canes of plastics of plastics [3922]
[3916] 3. Other articles of
5. Tubes, pipes and plastics and articles of
hoses, and fittings other materials of
therefor, of plastics headings 3901 to 3914
[3917] [except bangles of
6. Self-adhesive plates, plastic (3926 40 11)
sheets, film, foil, etc. and PVC Belt
of plastics [3919] Conveyor (3926 90
7. Other plates, sheets, 10)] [3926]
film, foil, etc. of
plastics [3920, 3921]
8. Articles for
conveyance or
packing of goods, etc.
of plastics [3923]
97
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%
No.
1. Tableware,
kitchenware, other
household articles
and Hygiene or toilet
articles, of plastics
[3924]
9. Builder's wares of
plastics, not
elsewhere specified
(like reservoirs, vats,
shutters, containers,
doors and windows
and their frames,
thresholds, blinds
etc.) [3925]
10. PVC Belt Conveyor
(3926 90 10)]
40. 40 1. Condoms and 1. Natural rubber, 1. Latex Rubber Thread All goods not specified 1. New pneumatic
(Rubber and contraceptives balata, gutta-percha, [4007] elsewhere tyres, of rubber used
articles thereof) [4014] guayule, chicle and 2. Surgical rubber in motor cars, buses or
similar natural gums, gloves or medical 1. 4002 Synthetic lorries, aircraft, motor
in primary forms or examination rubber rubber and factice cycles etc [4011]
in plates, sheets or gloves [4015] derived from oils, in [other than of a kind
strip [4001] 3. Nipples of feeding primary forms or in used on/in bicycles,
2. 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. Pneumatic tyres or 4001 with any rickshaws.]
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% 18% 28%
No.
rubber, of a kind heading, in primary 2. Retreaded or used
used on/in bicycles, forms or in plates, tyres and flaps [4012]
cycle -rickshaws sheets or strip; such 3. Inner tubes of rubber
and three wheeled as Latex, styrene [4013] [other than of
powered cycle butadiene rubber, a kind used on/in
rickshaws [4011, butadiene rubber bicycles, cycle -
4013] (BR), Isobutene- rickshaws and three
isoprene (butyl) wheeled powered
rubber (IIR), cycle rickshaws.]
Ethylene-propylene- 4. Other articles of
Non-conjugated vulcanised rubber
diene rubber (EPDM) including Floor
2. 4003 coverings and mats,
Reclaimed rubber boats or dock
rubber in primary fenders, air mattress,
forms or in plates, rubber cots for textile
sheets or strip. industry, cushions, of
3. 4004 Waste, vulcanised rubber
parings and scrap of (other than erasers)
rubber (other than [4016]
hard rubber) and 5. Hard rubber and
powders and granules articles of Hard
obtained therefrom. Rubber (including
4. 4005 Compounded printers rollers and
rubber, textile rollers and
unvulcanised, in cyclostyling rollers)
primary forms or in [4017]
plates, sheets or strip.
99
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%
No.
5. 4006 Other
forms (for example,
rods, tubes and
profile shapes) and
articles (for example,
discs and rings), of
unvulcanised
rubber.
6. 4007 Vulcanised
rubber thread and
cord, other than latex
rubber thread.
7. 4008 Plates,
sheets, strip, rods
and profile shapes, of
vulcanised rubber
other than hard
rubber.
8. 4009 Tubes,
pipes and hoses, of
vulcanised rubber
other than hard
rubber, with or
without their fittings
(for example, joints,
elbows, flanges).
9. 4010
Conveyor or
transmission belts or
100
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%
No.
belting, of vulcanised
rubber.
10. 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].
11. 4015 Articles
of apparel and
clothing accessories
(including gloves,
mittens and mitts),
for all purposes, of
vulcanised rubber
other than hard
101
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%
No.
rubber [other than
Surgical gloves].
12. Erasers [4016].
41. 41 - Raw hides, skins, tanned All goods, that is leather - -
[Raw Hides and or crust hides and skins, further prepared, etc.
Skins (other than not further prepared [4107 to 4115]
Fur skins) and [4101 to 4106] 1. 4107 Leather
Leather] further prepared after
1. 4101 Raw tanning or crusting,
hides and skins of including
bovine (including parchment-dressed
buffalo) or equine leather, of bovine
animals (fresh, or (including buffalo)
salted, dried, limed, or equine animals,
pickled or otherwise without hair on,
preserved, but not whether or not split,
tanned, parchment- other than leather of
dressed or further heading 4114.
prepared), whether 4107 to 4111 Blank in
or not dehaired or Tariff.
split. 2. 4112 Leather
2. 4102 Raw further prepared after
skins of sheep or tanning or crusting,
lambs (fresh, or including
salted, dried, limed, parchment-dressed
pickled or otherwise leather, of sheep or
preserved, but not lamb, without wool
tanned, parchment- 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% 18% 28%
No.
dressed or further split, other than
prepared), whether leather of heading
or not with wool on 4114.
or split. 3. 4113 Leather
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, parchment- wool or hair on,
dressed or further whether or not split,
prepared), whether other than leather of
or not dehaired or heading 4114.
split. 4. 4114 Chamois
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.
but not further 5. 4115 Composition
prepared. leather with a basis
5. 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
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%
No.
but not further leather or of
prepared. composition leather,
6. 4106 Tanned not suitable for the
or crust hides and manufacture of
skins of other leather articles;
animals, without leather dust, powder
wool or hair on, and flour
whether or not split,
but not further
prepared.]
42. 42 - - 1. Gloves specially - All goods not specified
[Articles of designed for use in elsewhere
leather; saddlery sports [4203]
and harness; 1. 4201 Saddlery and
travel goods, harness for any animal
handbags and (including traces,
similar leads, knee pads,
containers; muzzles, saddle
articles of animal cloths, saddle bags,
gut (other than dog coats and the like),
silk-worm gut)] of any material.
2. 4202 Trunks, suit-
cases, vanity-cases,
executive-cases, brief-
cases, 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%
No.
cases, holsters and
similar containers;
travelling-bags,
insulated food or
beverages bags, toilet
bags, rucksacks,
handbags, shopping
bags, wallets, purses,
map-cases, cigarette-
cases, to-bacco-
pouches, tool bags,
sports bags, bottle-
cases, 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. 4203 Articles of
apparel and clothing
accessories, of leather
or of composition
leather.
4204 Blank in Tariff.
105
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%
No.
4. 4205 Other
articles of leather or of
composition leather.
5. 4206 Articles of gut
(other than silk-worm
gut), of goldbeater's
skin, of bladders or of
tendons.
43. 43 - - - 1. 4301 Raw All goods not specified
(Furskin and furskins, including elsewhere
artificial fur; heads, tails, paws and
manufacturers other pieces or 1. 4303 Articles of
thereof) cuttings, suitable for apparel, clothing
furriers' use), other accessories and other
than raw hides and articles of furskin.
skins of heading 2. 4304 Articles of
4101, 4102 or 4103; artificial fur.
of mink, of lamb, of
fox, etc.
2. 4302 Tanned or
dressed furskins
(including heads,
tails, paws and other
pieces or cuttings),
unassembled, or
assembled (without
the addition of other
materials) other than
106
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%
No.
those of heading
4303; such as Calf
skins, with hair on,
tanned or dressed,
Hides or skins of
other bovine and
equine animals with
hair on, tanned or
dressed, etc.
3. 4304 Artificial fur;
Artificial fur as
trimmings and
embellishments for
garments, made ups,
knitwear, plastic and
leather goods.
44. 44 1. Firewood or 1. Wood in chips or All goods not specified 1. Wood in the rough
(Wood and fuel wood particles; sawdust elsewhere [4403] 1. Particle board,
articles of wood, [4401] and wood waste and 2. Wood sawn or Oriented Strand
wood charcoal) 2. Wood charcoal scrap, whether or not 1. 4404 Hoopwood; chipped [4407] Board (OSB) and
(including agglomerated in split poles; piles, 3. All goods [other similar board (for
shell or nut logs, briquettes, pickets and stakes of than for match example, wafer board)
charcoal), pellets or similar wood, pointed but splints] [4408] of wood or other
whether or not forms [4401] not sawn lengthwise; 4. Wood (including ligneous materials,
agglomerated wooden sticks, strips and friezes for whether or not
[4402] roughly trimmed but parquet flooring, not agglomerated with
not turned, bent or assembled) resins or other organic
otherwise worked, continuously shaped binding substances,
107
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%
No.
suitable for the (tongued, grooved, other than specified
manufacture of rebated, chamfered, boards [4410]
walking-sticks, v-jointed, beaded, 2. Fibre board of wood
umbrellas, tool moulded, rounded or or other ligneous
handles or the like. the like) along any of materials, whether or
2. 4405 Wood its edges or faces, not bonded with resins
wool; wood flour. whether or not or other organic
3. 4406 Railway planed, sanded or substances, other
or tramway sleepers end-jointed [4409] than specified boards
(cross-ties) of wood. 5. Resin bonded [4411]
4. The following bamboo mat board, 3. Plywood, veneered
goods, namely: -- with or without panels and similar
a. Cement Bonded veneer in between laminated wood
Particle Board; 6. Bamboo flooring tiles [4412]
b. Jute Particle 7. Tableware and 4. Densified wood, in
Board; Kitchenware of wood blocks, plates, strips,
c. Rice Husk [4419] or profile shapes
Board; [4413]
d. Glass-fibre 5. Wooden frames for
Reinforced paintings,
Gypsum Board photographs, mirrors
(GRG) or similar objects
e. Sisal-fibre [4414]
Boards; 6. Builders' joinery and
f. Bagasse Board; carpentry of wood,
and including cellular
g. Cotton Stalk wood panels,
Particle Board assembled flooring
108
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%
No.
h. Particle/fibre panels, shingles and
board shakes [4418]
manufactured 7. Wood paving blocks,
from agricultural articles of densified
crop residues. wood not elsewhere
5. 4415 Packing included or specified,
cases, boxes, crates, Parts of domestic
drums and similar decorative articles
packings, of wood; used as tableware and
cable-drums of kitchenware.
wood; pallets, box
pallets and other load
boards, of wood;
pallet collars of
wood.
6. 4416 Casks,
barrels, vats, tubs
and other coopers'
products and parts
thereof, of wood,
including staves.
7. 4417 Tools,
tool bodies, tool
handles, broom or
brush bodies and
handles, of wood;
boot or shoe lasts and
trees, of wood.
109
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%
No.
8. 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.
9. 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
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%
No.
tableware and
kitchenware [other
than Wood paving
blocks, articles of
densified wood not
elsewhere included
or specified, Parts of
domestic decorative
articles used as
tableware and
kitchenware]
45. 45 - - 1. 4501 Natural cork, All goods not specified -
(Cork and articles raw or simply elsewhere
of cork) prepared.
1. 4501 Waste
cork; crushed,
granulated or ground
cork.
2. 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).
3. 4503 Articles
of natural cork such
111
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%
No.
as Corks and
Stoppers, Shuttlecock
cork bottom.
4. 4504 Agglomerated
cork (with or without
a binding substance)
and articles of
agglomerated cork.]
46. 46 - - All goods - -
(Manufactures of
straw, of esparto 1. 4601 Plaits and
or of other similar products of
plaiting plaiting materials,
materials; whether or not
Basket-ware and assembled into
wickerwork) strips; plaiting
materials, plaits and
similar products of
plaiting materials,
bound together in
parallel strands or
woven, in sheet
form, whether or not
being finished
articles (for example,
mats matting,
screens) of
vegetables materials
112
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%
No.
such as of Bamboo,
of rattan, of Other
Vegetable materials.
2. 4602 Basketwork,
wickerwork and
other articles, made
directly to shape
from plaiting
materials or made up
from goods of
heading 4601;
articles of loofah.
47. 47 - - All goods - -
[Pulp of wood or
of other fibrous 1. 4701
cellulosic Mechanical
material; wood pulp.
recovered (waste 2. 4702 Chemical
and scrap) paper wood pulp,
or paperboard] dissolving grades.
3. 4703 Chemical
wood pulp, soda or
sulphate, other than
dissolving grades.
4. 4704 Chemical
wood pulp, sulphite,
other than dissolving
grades.
113
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%
No.
5. 4705 Wood
pulp obtained by a
combination of
mechanical and
chemical pulping
processes.
6. 4706 Pulps of
fibres derived from
recovered (waste and
scrap) paper or
paperboard or of
other fibrous
cellulosic material.
7. 4707 Recovered
(waste and scrap)
paper or
paperboard.]
48. 48 1. Judicial, Non- 1. Newsprint, in rolls 1. Uncoated paper and All goods not specified 1. Wall paper and similar
(Paper and judicial stamp or sheets [4801] paperboard, uncoated elsewhere wall coverings [4814]
paperboard; papers, Court kraft paper,
articles of paper fee stamps greaseproof paper, 1. 4803 Toilet or
pulp, of paper or when sold by glassine paper, facial tissue stock,
of paperboard) the composite paper etc. towel or napkin
Government [4802, 4804, 4805, stock and similar
Treasuries or 4806 20 00, 4806 40 paper of a kind used
Vendors 10, 4807, 4808, 4810, for household or
authorized by 4817] sanitary purposes,
the 2. Aseptic packaging cellulose wadding
paper [4811]
114
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%
No.
Government, 3. Boxes, pouches, and webs of cellulose
Postal items, wallets and writing fibres, whether or not
like envelope, compendiums, of creped, crinkled,
Post card etc., paper or paperboard, embossed,
sold by containing an perforated, surface-
Government, assortment of paper coloured, surface-
rupee notes stationery including decorated or printed,
when sold to writing blocks in rolls or sheets.
the Reserve [4817]. 2. 4806 Vegetable
Bank of India 4. Cartons, boxes and parchment, tracing
& Cheques, cases of corrugated papers and other
lose or in book paper or paper board glazed transparent or
form [4802, [4819] translucent papers, in
4817] 5. Exercise book, graph rolls or sheets.
book, & laboratory 3. 4809 Carbon
note book [4820] paper, self-copy
6. Kites [4823] paper and other
7. Paper pulp moulded copying or transfer
trays [4823] papers (including
8. Braille paper [4823 coated or
90 11] impregnated paper
9. 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.
4. 4811 Paper,
paperboard,
cellulose wadding
115
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%
No.
and webs of
cellulose fibres,
coated, impregnated,
covered, surface-
coloured, surface-
decorated 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
5. 4812 Filter
blocks, slabs and
plates, of paper pulp.
6. 4813 Cigarette
paper, whether or not
cut to size or in the
form of booklets or
tubes.
7. 4815 Blank in
Tariff
8. 4816 Carbon
paper, self-copy
paper and other
copying or transfer
116
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%
No.
papers (other than
those of heading
4809), duplicator
stencils and offset
plates, of paper,
whether or not put up
in boxes.
9. 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].
10. 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
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%
No.
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.
11. 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
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%
No.
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].
12. 4821 Paper or
paperboard labels
of all kinds, whether
or not printed.
13. 4822 Bobbins,
spools, cops and
similar supports of
paper pulp, paper or
paperboard (whether
or not perforated or
hardened).
14. 4823 Other
paper, paperboard,
cellulose wadding
and webs of
cellulose fibres, cut to
size or shape; other
articles of paper pulp,
paper, paperboard,
119
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%
No.
cellulose wadding or
webs of cellulose
fibres [other than
paper pulp moulded
trays]
49. 49 1. Printed 4901 Brochures, All goods not specified - -
(Printed books, books, leaflets and similar elsewhere
newspapers, including printed matter, whether
pictures and other Braille books or not in single sheets 1. 4903 Children's
products of the [4901] and picture, drawing or
printing industry, newspaper, colouring books.
manuscripts, periodicals & 2. 4904 Music,
typescripts and journals printed or in
plans) [4902], maps, manuscript,
atlas, chart & whether or not bound
globe [4905] or illustrated.
3. 4906 Plans
[4902 and drawings for
Newspapers, architectural,
journals and engineering,
periodicals, industrial,
whether or not commercial,
illustrated or topographical or
containing similar purposes,
advertising being originals
material. drawn by hand;
4905 Maps and hand-written texts;
hydrographic or photographic
120
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%
No.
similar charts of all reproductions on
kinds, including sensitised paper and
atlases, wall maps, carbon copies of the
topographical foregoing.
plans and globes, 4. 4907 Unused
printed.] postage, revenue or
similar stamps of
current or new issue
in the country in
which they have, or
will have, a
recognised face
value; stamp-
impressed paper;
banknotes; cheque
forms; stock, share
or bond certificates
and similar
documents of title.
5. Transfers
(decalcomanias)
[4908]
6. 4909 Printed or
illustrated
postcards; printed
cards bearing
personal greetings,
messages or
announcements,
121
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%
No.
whether or not
illustrated, with or
without envelopes or
trimmings.
7. 4910 Calendars of
any kind, printed,
including calendar
blocks.
8. 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
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%
No.
similar purposes
reproduced with the
aid of computer or
any other devices.
65. 65 - - - 1. Safety headgear such All goods not specified
(Headgear and as helmets [6506 10] elsewhere [other than
parts thereof) 1. 6504 Hats and helmets, textile head
other headgear, gears]
plaited or made by
assembling strips of 2. 6501 Hat-forms,
any material, whether hat bodies and hoods
or not lined or of felt, neither blocked
trimmed. to shape nor with
2. 6505 Hats and made brims; plateaux
other headgear, and manchons
knitted or crocheted, (including slit
or made up from lace, manchons), of felt.
felt or other textile 3. 6502 Hat-
fabric, in the piece shapes, plaited or
(but not in strips), made by assembling
whether or not lined strips of any material,
or trimmed; hair-nets neither blocked to
of any material, shape, nor with made
whether or not lined brims, nor lined, nor
or trimmed. trimmed.
4. 6503 Blank in Tariff.
123
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%
No.
5. 6506 Other
headgear, whether or
not lined or trimmed.
6. 6507 Head-
bands, linings, covers,
hat foundations, hat
frames, peaks and
chinstraps, for
headgear.
66. 66 - - All goods - -
(Umbrellas, sun
umbrellas, 1. 6601 Umbrellas and
walking-sticks, sun umbrellas
seat-sticks, (including walking-
whips, riding- stick umbrellas,
crops and parts garden umbrellas
thereof) and similar
umbrellas).
2. 6602 Walking-
sticks, seat-sticks,
whips, riding-crops
and the like.
3. 6603 Parts,
trimmings and
accessories of
articles of heading
6601 or 6602.]
124
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%
No.
67. 67 - - 1. Skins and other parts - All goods not specified
(Prepared of birds with their elsewhere
feathers and feathers or down,
down and articles feathers, parts of 1. 6702 Artificial
made of feather feathers, down and flowers, foliage and
or of down - articles thereof [6701 fruit and parts thereof;
artificial flowers; all goods] articles made of
articles of human artificial flowers,
hair) foliage or fruit.
2. 6703 Human
hair, dressed, thinned,
bleached or otherwise
worked; wool or other
animal hair or other
textile materials,
prepared for use in
making wigs or the
like.
3. 6704 Wigs, false
beards, eyebrows
and eyelashes,
switches and the like,
of human or animal
hair or of textile
materials; articles of
human hair not
elsewhere specified or
included.
125
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%
No.
68. 68 - - 1. Sand lime bricks 1. 6804 Millstones, All goods not specified
(Articles of stone, 2. Fly ash bricks. grindstones, grinding elsewhere
plaster, cement, wheels and the like,
asbestos, mica or without frameworks, 1. 6801 Setts,
similar material) for grinding, curbstones and
sharpening, flagstones, of natural
polishing, trueing or stone (except slate).
cutting, hand 2. 6802 Worked
sharpening or monumental or
polishing stones, and building stone
parts thereof, of (except slate) and
natural stone, of articles thereof, other
agglomerated natural than goods of heading
or artificial abrasives, 6801; mosaic cubes
or of ceramics, with and the like, of natural
or without parts of stone (including slate),
other materials whether or not on a
2. 6805 Natural or backing; artificially
artificial abrasive coloured granules,
powder or grain, on a chippings and powder,
base of textile of natural stone
material, of paper, of (including slate); of
paperboard or of marble, travertine
other materials, and alabaster, of
whether or not cut to Granite, of Other
shape or sewn or calcareous stone.
otherwise made up; 3. 6803 Worked slate
such as Abrasive and articles of slate or
cloths, Emery or of agglomerated slate.
126
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%
No.
corundum coated 4. 6807 Articles of
paper, Flint coated asphalt or of similar
paper, Glass or sand material (for example,
coated paper. petroleum bitumen or
3. 6806 Slag coal tar pitch).
wool, rock wool and 5. 6808 Panels,
similar mineral boards, tiles, blocks
wools; exfoliated and similar articles
vermiculite, of vegetable fibre, of
expanded clays, straw or of shavings,
foamed slag and chips, particles,
similar expanded sawdust or other
mineral materials; waste, of wood,
mixtures and articles agglomerated with
of heat-insulating, cement, plaster or
sound-insulating or other mineral binders.
sound-absorbing 6. 6809 Articles of
mineral materials, plaster or of
other than those of compositions based on
heading 6811 or 6812 plaster; such as
or chapter 69. Boards, sheets, panels,
4. 6811 Articles of tiles and similar
asbestos-cement, of articles, not
cellulose fibre- ornamented.
cement or the like. 7. 6810 Articles of
cement, of concrete or
of artificial stone,
whether or not
reinforced; such as
127
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%
No.
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.
8. 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%
No.
9. 6813 Friction material
and articles thereof
(for example, sheets,
rolls, strips, segments,
discs, washers, pads),
not mounted, for
brakes, for clutches or
the like, with a basis of
asbestos, of other
mineral substances or
of cellulose, whether
or not combined with
textiles or other
materials.
10. 6814 Worked mica
and articles of mica,
including
agglomerated or
reconstituted mica,
whether or not on a
support of paper,
paperboard or other
materials.
11. 6815 Articles of stone
or of other mineral
substances (including
carbon fibres, articles
of carbon fibres and
articles of peat), not
129
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%
No.
elsewhere specified or
included.
69. 69 1. Earthen pot 1. Building bricks - 1. Refractory bricks, All goods not specified
(Ceramic and clay lamps [6904 10 00] blocks, tiles and elsewhere
products) [6912 00 40] 2. Bricks of fossil similar refractory
meals or similar ceramic 2. 6901 Blocks,
siliceous earths constructional goods, tiles and other ceramic
[6901 00 10] other than those of goods of siliceous
3. Earthen or roofing siliceous fossil meals fossil meals (for
tiles [6905 10 00] or similar siliceous example, kieselguhr,
earths. [all goods of tripolite or diatomite)
6902, 6903] or of similar siliceous
1. 6911 Tableware, earths.
kitchenware, other 3. 6903 Other
household articles refractory ceramic
and toilet articles, of goods (for example,
porcelain or china. retorts, crucibles,
2. 6912 Ceramic muffles, nozzles,
tableware, plugs, supports,
kitchenware, other cupels, tubes, pipes,
household articles sheaths and rods),
and toilet articles, other than those of
other than of siliceous fossil meals
porcelain or china or of similar siliceous
[other than Earthen earths.
pot and clay lamps]. 4. 6904 Ceramic flooring
blocks, support or
filler tiles and the like.
130
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%
No.
5. 6905 Chimney-pots,
cowls, chimney liners,
architectural
ornaments and other
ceramic constructional
goods.
6. 6906 Ceramic pipes,
conduits, guttering
and pipe fittings.
7. 6907 Ceramic flags
and paving, hearth or
wall tiles; ceramic
mosaic cubes and the
like, whether or not on
a backing; finishing
ceramics
8. 6908 Glazed
ceramic flags and
paving, hearth or wall
tiles; glazed ceramic
mosaic cubes and the
like, whether or not on
a backing.
9. 6909 Ceramic wares
for laboratory,
chemical or other
technical uses;
ceramic troughs, tubs
and similar receptacles
131
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%
No.
of a kind used in
agriculture; ceramic
pots, jars and similar
articles of a kind used
for the conveyance or
packing of goods.
10. 6910 Ceramic sinks,
wash basins, wash
basin pedestals, baths,
bidets, water closet
pans, flushing cisterns,
urinals and similar
sanitary fixtures.
11. 6913 Statuettes and
other ornamental
ceramic articles.
12. 6914 Other
ceramic articles.
70. 70 1. Bangles - 1. Globes for lamps and 1. Glasses for corrective All goods not specified
(Glass and (except those lanterns, Founts for spectacles [7015 10] elsewhere
glassware) made from kerosene wick 2. 7001 Cullet and
precious lamps, Glass other waste and scrap 1. 7003 Cast glass
metals) [7018] chimneys for lamps of glass; glass in the and rolled glass, in
and lanterns [7020] mass. sheets or profiles,
3. 7002 Glass in whether or not having
balls (other than an absorbent,
microspheres of reflecting or non-
heading 70.18), rods reflecting layer, but
or tubes, unworked. not otherwise worked.
132
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%
No.
4. 7010 Carboys, 2. 7004 Drawn
bottles, flasks, jars, glass and blown glass,
pots, phials, in sheets, whether or
ampoules and other not having an
containers, of glass, absorbent, reflecting
of a kind used for the or non-reflecting
conveyance or layer, but not
packing of goods; otherwise worked.
preserving jars of 3. 7005 Float glass
glass; stoppers, lids and surface ground or
and other closures, of polished glass, in
glass. sheets, whether or not
5. 7013 Glassware of a having an absorbent,
kind used for table, reflecting or non-
kitchen, toilet, office, reflecting layer, but
indoor decoration or not otherwise worked.
similar purposes 4. 7006 Glass of
(other than that of heading 70.03, 70.04
heading 7010 or or 70.05, bent, edge-
7018). worked, engraved,
6. 7015 Clock or drilled, enamelled or
watch glasses and otherwise worked, but
similar glasses, not framed or fitted
glasses for non- with other materials.
corrective spectacles, 5. 7007 Safety
curved, bent, glass, consisting of
hollowed or the like, toughened (tempered)
not optically worked; or laminated glass.
hollow glass spheres
133
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%
No.
and their segments, 6. 7008 Multiple-walled
for the manufacture insulating units of
of such glasses. glass.
7. 7017 Laboratory, 7. 7009 Glass
hygienic or mirrors, whether or
pharmaceutical not framed, including
glassware, whether or rear-view mirrors.
not graduated or 8. 7011 Glass
calibrated. envelopes (including
8. 7018 Glass bulbs and tubes),
beads, imitation open, and glass parts
pearls, imitation thereof, without
precious or semi- fittings, for electric
precious stones and lamps, cathode-ray
similar glass tubes or the like.
smallwares, and 9. 7012 Blank in
articles thereof other Tariff.
than imitation 10. 7014 Signalling
jewellery; glass eyes glassware and optical
other than prosthetic elements of glass
articles; statuettes (other than those of
and other ornaments heading 7015), not
of lamp-worked optically worked.
glass, other than 11. 7016 Paving
imitaion jewelery; blocks, slabs, bricks,
glass microsphers not squares, tiles and other
exceeding 1 mm in articles of pressed or
diameter : moulded glass,
whether or not wired,
134
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%
No.
9. 7019 Glass of a kind used for
fibres (including building or
glass wool) and construction purposes;
articles thereof (for glass cubes and other
example, yarn, glass smallwares,
woven fabrics) whether or not on a
backing, for mosaics
or similar decorative
purposes; leaded lights
and the like; multi-
cellular or foam glass
in blocks, panels,
plates, shells or similar
forms
12. 7020 Other
articles of glass [other
than Globes for lamps
and lanterns, Founts
for kerosene wick
lamps, Glass
chimneys for lamps
and lanterns].
72. 72 - - - All goods -
(Iron and steel)
1. 7201 Pig iron
and spiegeleisen in
pigs, blocks or other
primary forms.
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% 28%
No.
2. 7202 Ferro-
alloys.
3. 7203 Ferrous
products obtained by
direct reduction of
iron ore and other
spongy ferrous
products, in lumps,
pellets or similar
forms; iron having a
minimum purity by
weight of 99.94%, in
lumps, pellets or
similar forms
4. 7204 Ferrous
waste and scrap;
remelting scrap
ingots of iron or steel.
5. 7205 Granules
and powders, of pig
iron, spiegeleisen,
iron or steel.
6. 7206 Iron and
non-alloy steel in
ingots or other
primary forms
(excluding iron of
heading 7203).
136
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%
No.
7. 7207 Semi-
finished products of
iron or non-alloy
steel.
8. 7208 Flat-
rolled products of
iron or non-alloy
steel, of a width of
600 mm or more,
hot-rolled, not clad,
plated or coated.
9. 7209 Flat-
rolled products of
iron or non-alloy
steel, of a width of
600 mm or more,
cold-rolled (cold-
reduced), not clad,
plated or coated.
10. 7210 Flat-
rolled products of
iron or non-alloy
steel, of a width of
600 mm or more,
clad, plated or coated.
11. 7211 Flat-
rolled products of
iron or non-alloy
steel, of a width of
137
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%
No.
less than 600 mm, not
clad, plated or coated.
12. 7212 Flat-
rolled products of
iron or non-alloy
steel, of a width of
less than 600 mm,
clad, plated or coated.
13. 7213 Bars and
rods, hot-rolled, in
irregularly wound
coils, of iron or non-
alloy steel.
14. 7214 Other bars
and rods of iron or
non-alloy steel, not
further worked than
forged, hot-rolled,
hot-drawn or hot-
extruded, but
including those
twisted after rolling.
15. 7215 Other bars
and rods of iron or
non-alloy steel.
16. 7216 Angles,
shapes and sections
of iron or non-alloy
steel.
138
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%
No.
17. 7217 Wire of
iron or non-alloy
steel.
18. 7218 Stainless
steel in ingots or
other primary forms;
semi-finished
products of stainless
steel.
19. 7219 Flat-
rolled products of
stainless steel, of a
width of 600 mm or
more.
20. 7220 Flat-
rolled products of
stainless steel, of a
width of less than 600
mm not further
worked than hot-
rolled
21. 7221 Bars and
rods, hot-rolled, in
irregularly wound
coils, of stainless
steel.
22. 7222 Other bars
and rods of stainless
steel; angles, shapes
139
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%
No.
and sections of
stainless steel.
23. 7223 Wire of
stainless steel.
24. 7224 Other
alloy steel in ingots or
other primary forms;
semi-finished
products of other
alloy steel.
25. 7225 Flat-
rolled products of
other alloy steel, of a
width of 600 mm or
more of sillicon
electrical steel
26. 7226 Flat-
rolled products of
other alloy steel, of a
width of less than 600
mm.
27. 7227 Bars and
rods, hot-rolled, in
irregularly wound
coils, of other alloy
steel.
28. 7228 Other bars
and rods of other
alloy steel; angles,
140
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%
No.
shapes and sections,
of other alloy steel;
hollow drill bars and
rods, of alloy or non-
alloy steel.
29. 7229 Wire of
other alloy steel.
73. 73 - - 1. Mathematical boxes, All goods not specified 1. Stoves [other than
(Articles of iron geometry boxes and elsewhere kerosene stove and
or steel) colour boxes, pencil LPG stoves], ranges,
sharpeners [7310 or 1. 7301 Sheet grates, cookers
7326] piling of iron or steel, (including those with
2. Animal shoe nails whether or not subsidiary boilers for
[7317] drilled, punched or central heating),
3. Utensils [7323] made from assembled barbecues, braziers,
4. Sewing needles elements; welded gas-rings, plate
[7319] angles, shapes and warmers and similar
5. Kerosene burners, sections, of iron or non-electric domestic
kerosene stoves and steel. appliances, and parts
wood burning stoves 2. 7302 Railway thereof, of iron or steel
of iron or steel or tramway track [7321]
[7321] construction material 2. Radiators for central
6. Table or kitchen or of iron or steel, the heating, not
other household following: rails, electrically heated,
articles of iron & check-rails and rack and parts thereof, of
steel [7323] rails, switch blades, iron or steel; air
crossing frogs, point heaters and hot air
rods and other distributors (including
141
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%
No.
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 motor-
rail clips bedplates, driven fan or blower,
ties and other and parts thereof, of
material specialized iron or steel [7322]
for jointing or fixing 3. Sanitary ware and
rails parts thereof of iron
3. 7303 Tubes, and steel [7324]
pipes and hollow
profiles, of cast iron.
4. 7304 Tubes,
pipes and hollow
profiles, seamless, of
iron (other than cast
iron) or steel.
5. 7305 Other
tubes and pipes (for
example, welded,
riveted or similarly
closed), having
circular cross
sections, the external
diameter of which
exceeds 406.4 mm, of
iron or steel.
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% 28%
No.
6. 7306 Other
tubes, pipes and
hollow profiles (for
example, open seam
or welded, riveted or
similarly closed), of
iron or steel.
7. 7307 Tube or
pipe fittings (for
example, couplings,
elbows, sleeves), of
iron or steel.
8. Structures (excluding
prefabricated
buildings of heading
94.06) and parts of
structures (for
example, bridges and
bridgesections,
lockgates, towers,
lattice masts, roofs,
roofing frameworks,
doors and windows
and their frames and
thresholds for doors,
and shutters,
balustrades, pillars,
and columns), of iron
or steel; plates, rods,
143
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%
No.
angles, shapes,
section, tubes and the
like, prepared for
using structures, of
iron or steel [other
than transmission
towers] [7308]
9. Reservoirs, tanks,
vats and similar
containers for any
material (other than
compressed or
liquefied gas), of iron
or steel, of a capacity
exceeding 300 l,
whether or not lined
or heat-insulated, but
not fitted with
mechanical or
thermal equipment
[7309]
10. 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
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%
No.
not exceeding 300 l,
whether or not lined
or heat-insulated, but
not fitted with
mechanical or
thermal equipment
[7310]
11. Chain and parts
thereof, of iron or
steel falling under
7315 20, 7315 81,
7315, 82, 7315 89,
7315 90 [7315].
12. 7311
Containers for
compressed or
liquefied gas, of iron
or steel.
13. 7312 Stranded
wire, ropes, cables,
plaited bands, slings
and the like, of iron or
steel, not electrically
insulated.
14. 7313 Barbed
wire of iron or steel;
twisted hoop or
single flat wire,
barbed or not, and
145
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%
No.
loosely twisted
double wire, of a kind
used for fencing, of
iron or steel.
15. 7314 Cloth
(including endless
bands), grill, netting
and fencing, of iron
or steel wire;
expanded metal of
iron or steel.
16. Anchors, grapnels
and parts thereof, of
iron or steel [7316]
17. 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.
18. 7318 Screws,
bolts, nuts, coach
146
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%
No.
screws, screw hooks,
rivets, cotters, cotter-
pins, washers
(including spring
washers) and similar
articles, of iron or
steel.
19. 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.
20. Springs and leaves
for springs, of iron
and steel [7320]
21. LPG stoves [7321]
22. 7323 iron or
steel wool; pot
scourers and scouring
or polishing pads,
gloves and the like, of
iron or steel.
147
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%
No.
23. 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. Other articles of iron
and steel, forged or
stamped, but not
further worked; such
as Grinding balls and
similar articles for
mills, articles for
automobiles and
Earth moving
implements, articles
of iron or steel Wire,
Tyre bead wire rings
intended for use in
the manufacture of
tyres for cycles and
cycle-rickshaws, Belt
lacing of steel, Belt
fasteners for
machinery belts,
148
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%
No.
Brain covers, plates,
and frames for
sewages, water or
similar system,
Enamelled iron ware
(excluding utensil &
sign board),
Manufactures of
stainless steel
(excluding utensils),
Articles of clad metal
[7326]
74. 74 - - 1. Utensils [7418] All goods not specified 1. All goods other than
(Copper and 2. Table or kitchen or elsewhere utensils i.e. sanitary
articles thereof) other household ware and parts thereof
articles of copper 1. 7401 Copper of copper [7418]
[7418] mattes; cement 2. Other articles of
copper (precipitated copper [including
copper). chain and parts thereof
2. 7402 Unrefined under 7419 10 and
copper; copper other articles under
anodes for 7419 99] but not
electrolytic refining. including metal
3. 7403 Refined castings under 7419
copper and copper 91 00 [7419]
alloys, unwrought.
4. 7404 Copper
waste and scrap.
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% 28%
No.
5. 7405 Master
alloys of copper.
6. 7406 Copper
powders and flakes.
7. 7407 Copper
bars, rods and
profiles.
8. 7408 Copper
wire
9. 7409 Copper
plates, sheets and
strip, of a thickness
exceeding 0.12.5
mm.
10. Copper foils [7410]
11. 7411 Copper
tubes and pipes.
12. 7412 Copper
tube or pipe fittings
(for example,
couplings, elbows,
sleeves).
13. Stranded wires and
cables [7413]
14. 7414 Blank in
Tariff.
15. 7415 Nails,
tacks, drawing pins,
staples (other than
150
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%
No.
those of heading
83.05) and similar
articles, of copper or
of iron or steel with
heads of copper;
screws, bolts, nuts,
screw hooks, rivets,
cotters, cotter-pins,
washers (including
spring washers) and
similar articles, of
copper.
16. 7416, 7417 Blank in
Tariff]
75. 75 - - - All goods -
(Nickel and 1. 7501 Nickel
articles thereof) mattes, nickel oxide
sinters and other
intermediate products
of nickel metallurgy.
2. 7502 Unwrought
nickel.
3. 7503 Nickel
waste and scrap.
4. 7504 Nickel
powders and flakes.
151
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%
No.
5. 7505 Nickel
bars, rods, profiles
and wire.
6. 7506 Nickel
plates, sheets, strip
and foil.
7. 7507 Nickel
tubes, pipes and tube
or pipe fittings (for
example, couplings,
elbows, sleeves).
8. Other articles of
nickel; such as cloth,
grill and netting, of
nickel Wire,
Electroplating anodes
of nickel, Blanks
ordinarily used for
manufacturing tubes
& pipes of nickel,
Nickel screen, Other
articles of nickel and
nickel alloy [7508]
76. 76 - - 1. Utensils [7615] All goods not specified 1. Aluminium foil
(Aluminium and 2. Table or kitchen or elsewhere (whether or not
articles thereof) other household printed or backed with
articles of aluminium 1. 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% 28%
No.
Billets, Wire-bars, backing materials) of a
Wire-rods thickness (excluding
2. 7602 Aluminium any backing) not
waste and scrap. exceeding 0.2 mm.
3. 7603 Aluminium [7607]
powders and flakes. 2. Doors, windows and
4. 7604 Aluminium their frames and
bars, rods and thresholds for doors
profiles. under 7610 10 00
5. 7605 Aluminium [7610]
wire. 3. All goods other than
6. 7606 Aluminium utensils i.e. sanitary
plates, sheets and ware and parts thereof
strip, of a thickness [7615].
exceeding 0.2 mm.
7. 7608 Aluminium
tubes and pipes.
8. 7609 Aluminium
tube or pipe fittings
(for example,
couplings, elbows,
sleeves).
9. 7610 Aluminium
structures (excluding
prefabricated
buildings of heading
94.06) and parts of
structures (for
example, bridges and
153
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%
No.
bridge-sections,
towers, lattice masts,
roofs, roofing
frameworks,
balustrades, pillars
and columns);
aluminium plates.
rods, profiles, tubes
and the like, prepared
for use in structures.
10. Aluminium
reservoirs, tanks, vats
and similar
containers, for any
material (other than
compressed or
liquefied gas), of a
capacity exceeding
300 l, whether or not
lined or heat-
insulated, but not
fitted with
mechanical or
thermal equipment
[7611]
11. Aluminium casks,
drums, cans, boxes,
etc. [7612]
154
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%
No.
12. Aluminium
containers for
compressed or
liquefied gas [7613]
13. Stranded wires and
cables [7614]
14. 7616 Other articles of
aluminium; such as
nails, tacks, staples
(other than those of
heading 83.05),
screws, bolts, nuts,
screw hooks, rivets,
cotters, cotter-pins,
washers and similar
articles, cloth, grill,
netting and fencing,
of aluminium Wire.
77. 77 (blank in
tariff)
78. 78 - - - All goods -
(Lead and articles 1. 7801 Unwrought
thereof) lead.
2. 7802 Lead
waste and scrap.
3. 7803 Blank in
Tariff
155
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%
No.
4. 7804 Lead
plates, sheets, strip
and foil; lead
powders and flakes.
5. 7805 Blank in
Tariff.
6. Other articles of lead
(including sanitary
fixtures and Indian
lead seals) [7806]
79. 79 - - - All goods -
(Zinc and articles 1. 7901 Unwrought
thereof) zinc.
2. 7902 Zinc
waste and scrap.
3. 7903 Zinc dust,
powders and flakes.
4. 7904 Zinc bars,
rods, profiles and
wire.
5. 7905 Zinc
plates, sheets, strip
and foil.
6. Other articles of zinc
including sanitary
fixtures [7907]
80. 80 - - - All goods -
156
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%
No.
(Tin and articles 1. 8001Unwrought tin.
thereof) 1. 8002 Tin waste
and scrap.
2. 8003 Tin bars,
rods, profiles and
wire]
3. Other articles of tin
[8007]
81. 81 - - - All goods -
(Other base 1. Other base metals,
metals; cermets; such as Tungsten,
articles thereof) Molybdenum,
Tantalum,
Magnesium, Cobalt
mattes, and other
intermediate products
of cobalt metallurgy,
Bismuth, Cadmium,
Titanium, Zirconium,
Antimony,
Manganese,
Beryllium,
chromium,
germanium,
vanadium, gallium,
hafnium, indium,
niobium
(columbium),
157
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%
No.
rhenium and
thallium, and
cermets, including
their waste scrap
[other than Articles
of other base metals
and articles of
cermets] [8101 to
8113]
2. Articles of other base
metals and articles of
cermets (other than
waste and scrap)
[8110 to 8113]
82. 82 1. Agricultural - 1. Pencil sharpeners All goods not specified 1. Razors and razor
(Tools, implements and blades thereof elsewhere blades (including
implements, manually [8214] razor blade blanks in
cutlery, spoons operated or 2. Knives with cutting 1. 8203 Files, strips) [8212]
and forks of base animal driven blades, serrated or rasps, pliers 2. Other articles of
metal; parts [8201] not (including (including cutting cutlery (for example,
thereof of base 2. Hand tools, pruning knives), pliers), pincers, hair clippers, butchers'
metal) such as spades, other than knives of tweezers, metal or kitchen cleavers,
shovels, heading 8208, and cutting shears, pipe- choppers and mincing
mattocks, blades therefor cutters, bolt croppers, knives,); manicure or
picks, hoes, [8211] perforating punches pedicure sets and
forks and 3. Paper knives [8114] and similar hand instruments (including
rakes; axes, bill tools. nail files); other than
hooks and paper knives, pencil
158
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%
No.
similar hewing 2. 8204 Hand- sharpeners and blades
tools; secateurs operated spanners thereof [8214].
and pruners of and wrenches
any kind; (including torque
scythes, meter wrenches but
sickles, hay not including tap
knives, hedge wrenches);
shears, timber interchangeable
wedges and spanner sockets, with
other tools of a or without handles.
kind used in 3. 8205 Hand
agriculture, tools (including
horticulture or glaziers' diamonds),
forestry not elsewhere
[8201]. 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. 8206 Tools of
two or more of the
headings 8202 to
159
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%
No.
8205, put up in sets
for retail sale.
5. 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. 8208 Knives
and cutting blades,
for machines or for
mechanical
appliances.
7. 8209 Plates,
sticks, tips and the
like for tools,
unmounted, of
cermets.
160
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%
No.
8. 8210 Hand-
operated mechanical
appliances, weighing
10 kg or less, used in
the preparation,
conditioning or
serving of food or
drink.
9. 8213 Scissors,
tailors' shears and
similar shears, and
blades therefor.
10. 8215 Spoons,
forks, ladles,
skimmers, cake-
servers, fish-knives,
butter-knives, sugar
tongs and similar
kitchen or tableware.
83. 83 - - - 1. 8301 Padlocks All goods not specified
(Miscellaneous and locks (key, elsewhere
articles of base combination or 1. 8302 Base metal
metal) electrically operated), mountings, fittings
of base metal; clasps and similar articles
and frames with suitable for furniture,
clasps, incorporating doors, staircases,
locks, of base metal; windows, blinds,
keys for any of the coachwork, saddlery,
161
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%
No.
foregoing articles, of trunks, chests, caskets
base metal. or the like; base metal
2. Bells, gongs and the hat-racks, hat-pegs,
like [8306] brackets and similar
3. Flexible tubing of fixtures; castors with
base metal [8307] mountings of base
4. Stoppers, caps and metal; automatic door
lids (including crown closers of base metal
corks, screw caps and 2. 8303 Armoured
pouring stoppers), or reinforced safes,
capsules for bottles, strong-boxes and
threaded bungs, bung doors and safe deposit
covers, seals and lockers for strong-
other packing rooms, cash or deed
accessories, of base boxes and the like, of
metal [8309] base metal.
5. Wire, rods, tubes, 3. 8304 Filing
plates, electrodes and cabinets, card-index
similar products, of cabinets, paper trays,
base metal or of metal paper rests, pen trays,
carbides, coated or office-stamp stands
cored with flux and similar office or
material, of a kind desk equipment, of
used for soldering, base metal, other than
brazing, welding or office furniture of
deposition of metal or heading 9403.
of metal carbides; 4. 8305 Fittings for
wire and rods, of loose-leaf binders or
agglomerated base files, letter clips, letter
162
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%
No.
metal powder, used corners, paper clips,
for metal spraying indexing tags and
[8311] similar office articles,
of base metal; staples
in strips (for example,
for offices, upholstery,
packaging), of base
metal.
5. 8308 Clasps,
frames with clasps,
buckles, buckle-
clasps, hooks, eyes,
eyelets and the like, of
base metal, of a kind
used for clothing or
clothing accessories,
footwear, jewellery,
wrist watches, books,
awnings, leather
goods, travel goods or
saddlery or for other
made up articles;
tubular or bifurcated
rivets, of base metal;
beads and spangles, of
base metal.
6. 8310 Sign-
plates, name-plates,
address-plates and
163
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%
No.
similar plates,
numbers, letters and
other symbols, of base
metal, excluding those
of heading 9405.]
84. 84 1. Handloom 1. Hand pumps and 1. Nuclear fuel All goods not specified 1. Spark-ignition
(Nuclear reactors, parts thereof [8413, elements [8401] elsewhere. reciprocating or rotary
boilers, 8414 90] 2. Power driven pumps internal combustion
machinery and 2. Solar water heater primarily designed 1. Nuclear reactors; fuel piston engine [8407]
mechanical and system [8419 for handling water, elements (cartridges), 2. Compression-ignition
appliances; parts 19] namely, centrifugal non-irradiated, for internal combustion
thereof) 3. Renewable energy pumps (horizontal nuclear reactors; piston engines (diesel
devices & spare and vertical), deep machinery and or semi-diesel
parts for their tube-well turbine apparatus for isotopic engines) [8408]
manufacture pumps, submersible separation [8401] 3. Parts suitable for use
a) Bio-gas plant pumps, axial flow 2. Steam or other solely or principally
b) Solar power and mixed flow vapour generating with the engines of
based devices vertical pumps boilers (other than heading 8407 or 8408
c) Solar power [8413] central heating hot [8409]
generating 3. Bicycle pumps, hand water boilers capable 4. Pumps for dispensing
system pumps etc. [8414 20 also of producing low fuel or lubricants of
d) Wind mills 10, 8414 20 20 or pressure steam); the type used in filling
and wind 8414 90 12]. super-heated water stations or garages
operated 4. Milking machines boilers [8402] under 8413 11(except
electricity and dairy machinery 3. Central heating hand pumps under
generator [8434] boilers other than 8413 11 10), Fuel,
5. Sewing machines those of heading lubricating or cooling
[8452] 8402 [8403] medium pumps for
164
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%
No.
e) Waste to 6. Composting 4. Auxiliary plant for internal combustion
energy Machines [8479] use with boilers of piston engines [under
plants/devices heading 8402 or 8403 8413 30], concrete
f) Solar (for example, pumps [8413 40 00],
lantern/solar economisers, super- other rotary positive
lamp heaters, soot displacement pumps
g) Ocean removers, gas [under 8413 60]
waves/tidal recoverers); [8413]
waves energy condensers for steam 5. Air or vacuum pumps,
devices/plants or other vapour air or other gas
power units [8404] compressors and fans;
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. Air-conditioning
gas generators, with machines, comprising
or without their a motor-driven fan and
purifiers [8405] elements for changing
6. Steam turbines and the temperature and
other vapour turbines humidity, including
[8406] those machines in
7. Hydraulic turbines, which the humidity
water wheels, and cannot be separately
regulators therefor regulated [8415]
[8410] 7. Refrigerators, freezers
8. Turbo-jets, turbo- and other refrigerating
propellers and other or freezing equipment,
165
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%
No.
gas turbines - turbo- electric or other; heat
jets [8411] pumps other than air
9. Other engines and conditioning machines
motors (Reaction of heading 8415
engines other than [8418]
turbo jets, Hydraulic 8. Storage water heaters,
power engines and non-electric under
motors, Pneumatic 8419 19 (except solar
power engines and water heater and
motors, other, parts) system), 8419 89 10
[other than wind [Pressure vessels,
turbine or engine] reactors, columns or
[8412] towers or chemical
10. 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. similar plants for
11. 8417 Industrial or direct cooling (without
laboratory furnaces a separating wall) by
and ovens, including means of recirculated
incinerators, non- water] , 8419 89 60 [
electric. Plant growth
chambers and rooms
166
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%
No.
12. 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. Centrifuges, Apparatus for rapid
including centrifugal heating of semi-
dryers; filtering or conductor devices ,
purifying machinery apparatus for chemical
and apparatus, for or physical vapour
liquids or gases deposition on
[8421] semiconductor wafers;
14. 8425 Pulley tackle apparatus for chemical
and hoists other than vapour deposition on
skip hoists; winches LCD substratus]
and capstans; jacks [8419]
15. Ship's derricks; 9. Dish washing
cranes including machines, household
cable cranes; mobile [8422 11 00] and other
lifting frames, [8422 19 00] [8422]
straddle carriers and 10. Weighing machinery
works trucks fitted (excluding balances of
with a crane [8426] a sensitivity of 5
16. 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% 18% 28%
No.
17. 8435 Presses, weights of all kinds
crushers and similar [8423]
machinery used in the 11. Fire extinguishers
manufacture of wine, [8424]
cider, fruit juices or 12. Fork-lift trucks; other
similar beverages. works trucks fitted
18. 8438 Machinery, not with lifting or
specified or included handling equipment
elsewhere in this [8427]
Chapter, for the 13. Other lifting,
industrial preparation handling, loading or
or manufacture of unloading machinery
food or drink, other (for example, lifts,
than machinery for escalators, conveyors,
the extraction or teleferics) [8428]
preparation of animal 14. Self-propelled
or fixed vegetable bulldozers,
fats or oils. angledozers, graders,
19. 8439 Machinery for levellers, scrapers,
making pulp of mechanical shovels,
fibrous cellulosic excavators, shovel
material or for loaders, tamping
making or finishing machines and road
paper or paperboard. rollers [8429]
20. 8440 Book- 15. Other moving,
binding machinery, grading, levelling,
including book- scraping, excavating,
sewing machines. tamping, compacting,
extracting or boring
168
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%
No.
21. 8441 Other machinery, for earth,
machinery for minerals or ores; pile-
making up paper drivers and pile-
pulp, paper or extractors; snow-
paperboard, ploughs and snow-
including cutting blowers [8430]
machines of all kinds. 16. Printer, photo
22. 8442 Machinery, copying, fax
apparatus and machines, ink
equipment (other cartridges [8443]
than the machines of 17. Household or laundry-
headings 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. Other office machines
lithographic stones, (for example,
prepared for printing hectograph or stencil
purposes (for duplicating machines,
example, planed, addressing machines,
grained or polished). automatic banknote
23. 8443 Printing dispensers, coin
machinery used for sorting machines, coin
printing by means of counting or wrapping
plates, cylinders and machines, pencil-
other printing sharpening machines,
components of perforating or stapling
heading 84.42; 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% 18% 28%
No.
machines and electric or non-
facsimile machines, electric] [8472]
whether or not 19. Automatic goods-
combined; parts and vending machines (for
accessories thereof. example, postage
24. 8444 Machines stamps, cigarette, food
for extruding, or beverage
drawing, texturing or machines), including
cutting man-made money changing
textile materials. machines [8476]
25. 8445 Machines 20. Machinery for
for preparing textile preparing or making
fibres; spinning, up tobacco, not
doubling or twisting specified or included
machines and other elsewhere in this
machinery for chapter [8478]
producing textile 21. Passenger boarding
yarns; textile reeling bridges of a kind used
or winding (including in airports [8479 71
weft-winding) 00] and other [8479 79
machines and 00].
machines for 22. Transmission shafts
preparing textile (including cam shafts
yarns for use on the and crank shafts) and
machines of heading cranks; bearing
8446 or 8447 housings and plain
26. 8446 Weaving shaft bearings; gears
machines (looms). and gearing; ball or
roller screws; gear
170
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%
No.
27. 8447 Knitting boxes and other speed
machines, stitch- changers, 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. 23. Gaskets and similar
28. 8448 Auxiliary joints of metal
machinery for use sheeting combined
with machines of with other material or
heading 84.44, 84.45, of two or more layers
84.46 or 84.47 (for of metal; sets or
example, dobbies, assortments of gaskets
Jacquards, automatic and similar joints,
stop motions, shuttle dissimilar in
changing composition, put up in
mechanisms); parts pouches, envelopes or
and accessories similar packings;
suitable for use solely mechanical seals
or principally with [8484]
the machines of this
heading or of heading
8444, 8445,8446 or
8447 (for example,
spindles and spindles
flyers, card clothing,
171
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%
No.
combs, extruding
nipples, shuttles,
healds and heald
frames, hosiery
needles)
29. 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.
30. 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
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%
No.
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.
31. 8453 to 8471.
32. Braille typewriters,
electric or non-
electric [8472]
33. 8473 to 8475, 8477
all goods
34. 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)].
35. 8480 to 8482.
173
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%
No.
36. 8485 Blank in
Tariff
37. 8486 Machines and
apparatus of a kind
used solely or
principally for the
manufacture of
semiconductor
boules or wafers,
semiconductor
devices, electronic
integrated circuits or
flat panel displays;
machines and
apparatus specified in
Note 9 (C) to this
Chapter; parts and
accessories.
38. Machinery parts, not
containing electrical
connectors,
insulators, coils,
contacts or other
electrical features not
specified or included
elsewhere in this
chapter [8487]
174
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%
No.
85. 85 - 1. Renewable energy 1. Telephones for All goods not specified 1. Static converters (for
(Electrical devices & spare cellular networks or elsewhere. example, rectifiers)
machinery and parts for their for other wireless and inductors [8504]
equipment and manufacture networks [8517] and 1. Electric motors and 2. Primary cells and
parts thereof; a) Bio-gas plant parts for their generators (excluding primary batteries
sound recorders b) Solar power manufacture. generating sets) [8506]
and re-producers, based devices [8501] 3. Electric accumulators,
television image c) Solar power 2. Electric generating including separators
and sound generating sets and rotary therefor, whether or
recorders and system converters [8502] not rectangular
reproducers, and d) Wind mills 3. Parts suitable for use (including square)
parts and and wind solely or principally [8507]
accessories of operated with the machines of 4. Vacuum cleaners
such articles) electricity heading 8502 [8503] [8508]
generator 4. 8505 Electro- 5. Electro-mechanical
e) Waste to magnets; permanent domestic appliances,
energy magnets and articles with self-contained
plants/devices intended to become electric motor, other
f) Solar permanent magnets than vacuum cleaners
lantern/solar after magnetisation; of heading 8508
lamp electro-magnetic or [8509]
g) Ocean permanent magnet 6. Shavers, hair clippers
waves/tidal chucks, clamps and and hair-removing
waves energy similar holding appliances, with self-
devices/plants devices; electro- contained electric
magnetic couplings, motor [8510]
clutches and brakes; 7. Electrical ignition or
electro-magnetic starting equipment of
lifting heads. a kind used for spark-
175
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%
No.
5. Industrial or ignition or
laboratory electric compression-ignition
furnaces and ovens internal combustion
(including those engines (for example,
functioning by ignition magnetos,
induction or magneto-dynamos,
dielectric loss); other ignition coils,
industrial or sparking plugs and
laboratory equipment glow plugs, starter
for the heat treatment motors); generators
of materials by (for example,
induction or dynamos, alternators)
dielectric loss [8514] and cut-outs of a kind
6. Electric (including used in conjunction
electrically heated with such engines
gas), laser or other [8511]
light or photo beam, 8. Electrical lighting or
ultrasonic, electron signalling equipment
beam, magnetic pulse (excluding articles of
or plasma arc heading 8539),
soldering, brazing or windscreen wipers,
welding machines defrosters and
and apparatus, demisters, of a kind
whether or not used for cycles or
capable of cutting; motor vehicles [8512]
electric machines and 9. 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%
No.
7. 8517 Telephone dry batteries,
sets; other apparatus accumulators,
for the transmission magnetos), other than
or reception of voice, lighting equipment of
images or other data, heading 8512 [8513]
including apparatus 10. 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 hair-
reception apparatus dressing apparatus (for
of heading 8443, example, hair dryers,
8525, 8527 or 8528 . hair curlers, curling
8. 8518 Microphones tong heaters) and hand
and stands therefor. dryers; electric
9. 8523 Discs, tapes, smoothing irons; other
solid-state non- electro-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. ISDN System[8517 69
recorded, including 10], ISDN Terminal
matrices and masters Adaptor [8517 69 20],
for the production of
177
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%
No.
discs, but excluding X 25 Pads[8517 69 40]
products of Chapter [8517]
37. 12. Single loudspeakers,
10. 8524 Blank in mounted in their
Tariff enclosures [8518 21
11. 8532 Electrical 00], Audio-frequency
capacitors electric amplifiers
12. 8533 Electrical [8518 40 00], Electric
resistors. sound amplifier sets
13. 8534 Printed Circuits [8518 50 00], Parts
14. Electrical apparatus [8518 90 00] [8518]
for switching or 13. Sound recording or
protecting electrical reproducing apparatus
circuits, or for [8519]
making connections 14. Video recording or
to or in electrical reproducing
circuits (for example, apparatus, whether or
switches, fuses, not incorporating a
lightning arresters, video tuner [8521]
voltage limiters, 15. Parts and accessories
surge suppressors, suitable for use solely
plugs and other or principally with the
connectors, junction apparatus of headings
boxes), for a voltage 8519 or 8521 [8522]
exceeding 1,000 volts 16. Transmission
[8535] apparatus for radio-
15. 8538 Parts suitable broadcasting or
for use solely or television, whether or
principally with the not incorporating
178
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%
No.
apparatus of heading reception apparatus or
8535, 8536 or 8537. sound recording or
16. 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. Radar apparatus, radio
mercury arc navigational aid
rectifying valves and apparatus and radio
tubes, cathode-ray remote control
tubes, television apparatus [8526]
camera tubes). 18. Reception apparatus
17. 8541 Diodes, for radio-
transistors and broadcasting, whether
similar semi- or not combined, in the
conductor devices; same housing, with
photosensitive semi- sound recording or
conductor devices; reproducing apparatus
including photo or a clock [8527]
voltaic cells, whether 19. Monitors and
or not assembled in projectors, not
modules or made up incorporating
into panels; light- television reception
emitting diodes apparatus; reception
(led); mounted piezo- apparatus for
electric crystals"; television, whether or
not incorporating
179
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%
No.
18. 8542 Electronic radio-broadcast
integrated circuits. receiver or sound or
19. 8543 Electrical video recording or
machines and reproducing apparatus
apparatus, having [8528]
individual functions, 20. Parts suitable for use
not specified or solely or principally
included elsewhere in with the apparatus of
this Chapter. headings 8525 to 8528
20. 8546 Electrical [8529]
insulators of any 21. Electrical signalling,
material. safety or traffic
21. 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. Electric sound or
machinery or visual signalling
apparatus, not apparatus (for
specified or included example, bells, sirens,
elsewhere in this indicator panels,
Chapter. 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%
No.
heading 8512 or 8530
[8531]
23. Electrical apparatus
for switching or
protecting electrical
circuits, or for making
connections to or in
electrical circuits (for
example, switches,
relays, fuses, surge
suppressors, plugs,
sockets, lamp-holders,
and other connectors,
junction boxes), for a
voltage not exceeding
1,000 volts :
connectors for optical
fibres optical fibres,
bundles or cables
[8536]
24. 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%
No.
electricity, including
those incorporating
instruments or
apparatus of chapter
90, and numerical
control apparatus,
other than switching
apparatus of heading
8517 [8537]
25. Electric filament or
discharge lamps,
including sealed beam
lamp units and ultra-
violet or infra-red
lamps; arclamps
[8539]
26. Electrical machines
and apparatus having
individual functions,
not specified or
included elsewhere in
this chapter [8543]
27. Insulated wire, cable
All goods [8544]
28. 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. Chapter Nil 5% 12% 18% 28%
No.
29. Insulating fittings for
electrical machines,
appliances or
equipment, being
fittings wholly of
insulating material
apart from any minor
components of metal
(for example, threaded
sockets) incorporated
during moulding
solely for the purposes
of assembly, other
than insulators of
heading 8546;
electrical conduit
tubing and joints
therefor, of base metal
lined with insulating
material [8547]
86. 86 - All goods not specified - 1. Refrigerated -
[Railway or elsewhere, [5% with no containers [8609]
tramway refund of ITC 2. Containers (including
locomotives, accumulation] containers for the
rolling-stocks and transport of fluids)
parts thereof; 1. 8601 Rail specially designed
railway or locomotives and equipped for
tramway track powered from an carriage by one or
fixtures and external source of
183
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%
No.
fittings and parts electricity or by more modes of
thereof; electric transport [8609]
mechanical accumulators.
(including 2. 8602 Other rail
electro- locomotives;
mechanical) locomotive tenders;
traffic signalling such as Diesel-
equipment of all electric locomotives,
kinds] Steam locomotives
and tenders thereof.
3. 8603 Self-
propelled railway or
tramway coaches,
vans and trucks,
other than those of
heading 8604.
4. 8604 Railway or
tramway
maintenance or
service vehicles,
whether or not self-
propelled (for
example,
workshops, cranes,
ballast tampers,
trackliners, testing
coaches and track
inspection vehicles).
184
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%
No.
5. 8605 Railway or
tramway passenger
coaches, not self-
propelled; luggage
vans, post office
coaches and other
special purpose
railway or tramway
coaches, not self-
propelled (excluding
those of heading
8604).
6. 8606 Railway or
tramway goods vans
and wagons, not
self-propelled.
7. 8607 Parts of
railway or tramway
locomotives or
rolling-stock; such
as Bogies, bissel-
bogies, axles and
wheels, and parts
thereof.
8. 8608 Railway or
tramway track
fixtures and fittings;
mechanical
(including electro-
185
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%
No.
mechanical)
signalling, safety or
traffic control
equipment for
railways, tramways,
roads, inland
waterways, parking
facilities, port
installations or
airfields; parts of the
foregoing.
87. 87 - 1. 8713 Carriages for 1. Tractors (except road 1. Cars for physically All goods not specified
(Vehicles other disabled persons, tractors for semi- handicapped persons elsewhere.
than railway or whether or not trailers of engine [8703]
tramway rolling- motorised or capacity more than 2. Refrigerated motor 1. 8702 Motor
stocks, and parts otherwise 1800 cc) [8701] vehicles [8704] vehicles for the
and accessories mechanically 2. Electrically operated transport of ten or
thereof) propelled. vehicles, including more persons,
two and three including the driver.
wheeled electric 2. 8703 Motor cars
motor vehicles. and other motor
3. Bicycles and other vehicles principally
cycles (including designed for the
delivery tricycles), transport of persons
not motorised (other than those of
[8712], heading 8702),
4. Parts and accessories including station
of bicycles and other wagons and racing
186
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%
No.
cycles (including cars [other than Cars
delivery tricycles), for physically
not motorised, of handicapped persons].
8712 [8714] 3. 8704 Motor
5. Self-loading or self- vehicles for the
unloading trailers for transport of goods
agricultural purposes [other than
[87162000] Refrigerated motor
6. Hand propelled vehicles].
vehicles (e.g. hand 4. 8705 Special
carts, rickshaws and purpose motor
the like); animal vehicles, other than
drawn vehicles those principally
[8716 80] 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. 8706 Chassis fitted
with engines, for the
motor vehicles of
187
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%
No.
headings 8701 to
8705.
6. 8707 Bodies
(including cabs), for
the motor vehicles of
headings 8701 to
8705.
7. 8708 Parts and
accessories of the
motor vehicles of
headings 8701 to
8705.
8. 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.
9. 8710 Tanks and
other armoured
188
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%
No.
fighting vehicles,
motorised, whether or
not fitted with
weapons, and parts of
such vehicles.
10. 8711 Motorcycles
(including mopeds)
and cycles fitted with
an auxiliary motor,
with or without side-
cars; side-cars.
11. 8714 Parts and
accessories of vehicles
of headings 8711 and
8713.
12. 8715 Baby
carriages and parts
thereof.
13. 8716 Trailers and
semi-trailers; other
vehicles, not
mechanically
propelled; parts
thereof [other than
Self-loading or self-
unloading trailers for
agricultural purposes,
and Hand propelled
vehicles (e.g. hand
189
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%
No.
carts, rickshaws and
the like); animal
drawn vehicles]
88. 88 1. Spacecraft 1. 8802 - Other aircraft - 1. Balloons and All goods not specified
(Aircraft; (including (for example, dirigibles, gliders and elsewhere.
spacecraft and satellites) and helicopters, other non-powered
parts thereof) suborbital and aeroplanes), other aircraft [8801]. 1. 8802 Aircrafts for
spacecraft than those for 2. Parachutes (including personal use
launch vehicles personal use dirigible parachutes
[8802 60 00] 2. 8803 Parts of and paragliders) and
2. 8803 Parts of goods of heading rotochutes; parts
goods of 8802 thereof and
heading 8801 accessories thereto
and parts thereof
[8804].
3. Aircraft launching
gear, deck arrestor or
similar gear; ground
flying trainers and
parts thereof [8805]
89. 89 - All goods not specified - 1. Vessels and other 1. Yachts and other
(Ships, boats and elsewhere. floating structures for vessels for pleasure or
floating breaking up sports; rowing boats
structures) 1. 8901 Cruise [89080000] and canoes [8903]
ships, excursion including floating
boats, ferry-boats, structure used for
cargo ships, barges casinos etc.
190
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%
No.
and similar vessels
for the transport of
persons or goods.
2. 8902 Fishing
vessels; factory
ships and other
vessels for
processing or
preserving fishery
products.
3. 8904 Tugs and
pusher craft.
4. 8905 Light-
vessels, 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.
5. 8906 Other
vessels, including
warships and
191
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%
No.
lifeboats other than
rowing boats.
6. 8907 Other
floating structures
(for example, rafts,
tanks, coffer-dams,
landing-stages,
buoys and beacons).
7. Any chapter parts
of goods of headings
8901, 8902, 8904,
8905, 8906, 8907
90. 90 1. Hearing aids 1. Coronary stents and 1. Spectacle lenses, 1. [9001] Optical 1. [9004] Goggles (other
(Optical, [9021]. coronary stent contact lens [9001] fibres and optical than corrective.
photographic, systems for use with 2. Blood glucose fibre bundles; 2. [9005] Binoculars,
cinematographic, cardiac catheters. monitoring system optical fibre cables monoculars, other
measuring, 2. Artificial kidney (Glucometer) and other than those of optical telescopes, and
checking, 3. Disposable sterilized test strips. heading 8544; sheets mountings therefor;
precision, dialyzer or 3. Patent Ductus and plates of other astronomical
medical or microbarrier of Arteriousus. polarising material; instruments and
surgical artificial kidney 4. Mathematical prisms, mirrors and mountings therefor,
instruments and 4. Parts of the calculating other optical but not including
apparatus; parts following goods, instruments and elements, of any instruments for radio-
and accessories namely:- (i) pantographs [9017]. material, unmounted, astronomy.
thereof) Crutches; (ii) Wheel 5. Drawing other than such 3. [9006] Photographic
chairs; (iii) Walking instruments, Other elements of glass not (other than
frames; (iv) drawing and marking optically worked cinematographic)
Tricycles; (v) cameras; photographic
192
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%
No.
Braillers; and (vi) out instruments 2. [9002] Lenses, flashlight apparatus
Artificial limbs [9017]. prisms, mirrors and and flashbulbs other
5. Assistive devices, 6. Instruments and other optical than discharge lamps
rehabilitation aids appliances used in elements, of any of heading 8539.
and other goods for medical, surgical, material, mounted, 4. [9007]
disabled, specified in dental or veterinary being parts of or Cinematographic
List 32 appended to sciences, including fittings for cameras and
notification scintigraphic instruments or projectors, whether or
No.12/2012- apparatus, other apparatus, other than not incorporating
Customs, dated the electro-medical such elements of sound recording or
17th March, 2012 . apparatus and sight- glass not optically reproducing
testing instruments worked. apparatus.
[9018]. 3. [9003] Frames 5. [9008] Image
7. Mechano-therapy and mountings for projectors, other than
appliances; massage spectacles, goggles cinematographic;
apparatus; or the like, and parts photographic (other
psychological thereof. than cinematographic)
aptitude-testing 4. [9004] Spectacles, enlargers and
apparatus; ozone and the like, reducers.
therapy, oxygen corrective, protective 6. 9009 Blank in
therapy, aerosol or other and goggles, Tariff
therapy, artificial corrective. 7. [9010] Apparatus and
respiration or other 5. 9024 Machines equipment for
therapeutic and appliances for photographic
respiration apparatus testing the hardness, (including
[9019]. strength, cinematographic)
8. Other breathing compressibility, laboratories, not
appliances and gas elasticity or other specified or included
masks, excluding mechanical elsewhere in this
193
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%
No.
protective masks properties of Chapter;
having neither materials (for negatoscopes;
mechanical parts nor example, metals, projection screens.
replaceable filters wood, textiles, paper, 8. [9011] Compound
[9020]. plastics). optical microscopes,
9. Orthopaedic 6. 9025 Hydrometers including those for
appliances, including and similar floating photomicrography
crutches, surgical instruments, cinephotomicrography
belts and trusses; thermometers, or microprojection.
splints and other pyrometers, 9. [9012] Microscopes
fracture appliances; barometers, other than optical
artificial parts of the hygrometers and microscopes;
body; hearing aids psychrometers, diffraction apparatus.
and other appliances recording or not, and 10. [9013] Liquid
which are worn or any combination of crystal devices not
carried, or implanted these instruments. constituting articles
in the body, to 7. 9026 provided for more
compensate for a Instruments and specifically in other
defect or disability apparatus for headings; lasers, other
[9021]. measuring or than laser diodes;
10. 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
for medical, example, flow elsewhere in this
surgical, dental or meters, level gauges, Chapter.
veterinary uses, manometers, heat 11. [9014] Direction
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%
No.
radiotherapy apparatus of heading instruments and
apparatus, X-ray 9014, 9015, 9028 or appliances.
tubes and other X- 9032 12. [9015] Surveying
ray generators, high 8. 9027 (including
tension generators, Instruments and photogrammetrical
control panels and apparatus for surveying),
desks, screens, physical or chemical hydrographic,
examinations or analysis (for oceanographic,
treatment tables, example, hydrological,
chairs and the light polarimeters, meteorological or
[9022]. refractometers, geophysical
spectrometers, gas or instruments and
smoke analysis appliances, excluding
apparatus); compasses;
instruments and rangefinders.
apparatus for 13. [9016] Balances of a
measuring or sensitivity of 5 cg or
checking viscosity, better, with or without
porosity, expansion, weights.
surface tension or the 14. [9017] Instruments for
like; instruments and measuring length, for
appratus for use in the hand (for
measuring or example, measuring
checking quantities rods and tapes,
of heat, sound or light micrometers,
(including exposure callipers), not
meters); microtomes specified or included
9. 9028 Gas, elsewhere in the
liquid or electricity chapter.
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%
No.
supply or production 15. 9022 Apparatus based
meters, including on the use of X-rays or
calibrating meters of alpha, beta or
therefor. gamma radiations, for
10. 9029 Revolution other than medical,
counters, production surgical, dental or
counters, taximeters, veterinary uses,
mileometers, including radiography
pedometers and the or radiotherapy
like; speed indicators apparatus, X-ray tubes
and tachometers, and other X-ray
other than those of generators, high
heading 9014 or tension generators,
9015; stroboscopes. control panels and
11. 9030 Oscilloscopes, desks, screens,
spectrum analysers examinations or
and other instruments treatment tables,
and apparatus for chairs and the light.
measuring or 16. 9023 Instruments,
checking electrical apparatus and models,
quantities, excluding designed for
meters of heading demonstrational
90.28; instruments purposes (for
and apparatus for example, in education
measuring or or exhibitions),
detecting alpha, beta, unsuitable for other
gamma, Xray, uses.
cosmic or other
ionising radiatioin
196
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%
No.
12. 9031 Measuring or
checking
instruments,
appliances and
machines, not
specified or included
elsewhere in this
Chapter; profile
projectors.
13. 9033 Parts and
accessories (not
specified or included
elsewhere in this
Chapter) for
machines,
appliances,
instruments or
apparatus of Chapter
90.
91. 91 - - 1. Braille watches 1. 9103 Clocks All goods not specified
(Clocks and [9101, 9102] with watch elsewhere.
watches and parts movements,
thereof) excluding clocks of 1. 9101 Wrist-
heading 9104. watches, pocket-
2. 9105 Other watches and other
clocks watches, including
3. 9109 Clock stop-watches, with
movements, case of precious metal
197
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%
No.
complete and or of metal clad with
assembled. precious metal
4. 9114 Other 2. 9102 Wrist-
clock parts]. watches, pocket-
watches and other
watches, including
stop watches, other
than those of heading
9101
3. 9104 Instrument panel
clocks and clocks of a
similar type for
vehicles, aircraft,
spacecraft or vessels
4. 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, time-
recorders)
5. 9107 Time
switches with clock or
198
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%
No.
watch movement or
with synchronous
motor
6. 9108 Watch
movements, complete
and assembled
7. 9110 Complete
watch or clock
movements,
unassembled or partly
assembled (movement
sets); incomplete
watch or clock
movements,
assembled; rough
watch or clock
movements
8. 9111 Watch
cases and parts thereof
9. 9112 Clock
cases and cases of a
similar type for other
goods of this chapter,
and parts thereof
10. 9113 Watch
straps, watch bands
and watch bracelets,
and parts thereof
199
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%
No.
11. 9114 Other
watch parts].
92. 92 1. Indigenous - - - Al goods not specified
(Musical handmade elsewhere.
instruments; parts musical
and accessories instruments 1. 9201 Pianos,
of such articles) including automatic
pianos; harpsi-chords
and other keyboard
stringed instruments
2. 9202 Other
string musical
instruments (for
example, guitars,
violins, harps).
3. 9203, 9204 Blank in
Tariff.
4. 9205 Wind
musical instruments
(for example,
keyboard pipe organs,
accordions, clarinets,
trumpets, bagpipes),
other than fairground
organs and mechanical
street organs
5. 9206 Percussion
musical instruments
200
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%
No.
(for example, drums,
xylophones, cymbols,
castanets, maracas)
6. 9207 Musical
instruments, the sound
of which is produced,
or must be amplified,
electrically (for
example, organs,
guitars, accordions)
7. 9208 Musical boxes,
fairground organs,
mechanical street
organs, mechanical
singing birds, musical
saws and other
musical instruments
not falling within any
other heading of this
chapter; decoy calls of
all kinds; whistles, call
horns and other
mouth-blown sound
signalling instruments
8. 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%
No.
and rolls for
mechanical
instruments) of
musical instruments;
metronomes, tuning
forks and pitch pipes
of all kinds.]
93. 93 - - - All goods not specified 1. 9302 Revolvers and
(Arms and elsewhere pistols, other than
ammunition; 1. Military weapons those of heading 9303
parts and other than or 9304.
accessories revolvers, pistols
thereof) [9301].
2. 9303 Other
firearms and similar
devices which
operate by the firing
of an explosive
charge (for example,
sporting shotguns and
rifles, muzzle-
loading firearms,
very pistols and other
devices designed to
project only signal
flares, pistols and
revolvers for firing
blank ammunition,
202
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%
No.
captive-bolt humane
killers, line-throwing
guns)
3. 9304 Other
arms (for example,
spring, air or gas guns
and pistols,
truncheons),
excluding those of
heading 9307.
4. 9305 Parts and
accessories of articles
of headings 9301 to
9304.
5. 9306 Bombs,
grenades, torpedoes,
mines, missiles, and
similar munitions of
war and parts thereof;
cartridges and other
ammunition and
projectiles and parts
thereof, including
shot and cartridge
wads.
6. 9307 Swords, cut
lasses, bayonets,
lances and similar
arms and parts
203
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%
No.
thereof and scabbards
and sheaths therefor.
94. 94 - 1. Kerosene pressure 1. Hurricane lanterns, 1. Medical, surgical, All goods not specified
(Furniture; lantern [9405 50 31] Kerosene lamp/ dental or veterinary elsewhere.
bedding, 2. Parts of kerosene lantern, petromax, furniture (for
mattresses, pressure lanterns glass chimney, example, operating 1. 9401 Seats
mattress including gas accessories & tables, examination (other than those of
supports, mantles [9405 91 00, components thereof tables, hospital beds heading 9402),
cushions and 9405 92 00 or 9405 [9405, 9405 50 31]. with mechanical whether or not
similar stuffed 99 00] 2. LED lights or fittings, dentists' convertible into beds,
furnishings; fixtures including chairs); barbers' and parts thereof.
lamps and LED lamps [9405]. chairs and similar 2. 9403 Other
lighting fittings, 3. LED (light emitting chairs, having furniture and parts
not elsewhere diode) driver and rotating as well as thereof
specified or MCPCB (Metal Core both reclining and 3. 9404 Mattress
included; Printed Circuit elevating supports; articles of
illuminated signs, Board) [9405]. movements; parts of bedding and similar
illuminated 4. Coir products the foregoing articles furnishing (for
name-plates and [except coir [9402]. example, mattresses,
the like; mattresses] [9404]. 2. Coir mattresses, quilts, eiderdowns,
prefabricated 5. Products wholly cotton pillows, cushions, pouffes and
buildings) made of quilted mattress and quilts pillows) fitted with
textile materials [9404]. springs or stuffed or
[9404]. 3. 9406 Prefabricated internally fitted with
buildings. any material or of
cellular rubber or
plastics, whether or
not covered.
204
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%
No.
4. 9405 Lamps
and lighting fittings
including
searchlights and
spotlights and parts
thereof, not elsewhere
specified or included;
illuminated signs,
illuminated name-
plates and the like,
having a permanently
fixed light source, and
parts thereof not
elsewhere specified or
included.
95. 95 - - 1. Sports goods other 1. Electronic Toys like All goods not specified
(Toys, games and than articles and tricycles, scooters, elsewhere.
sports requisites; equipments for pedal cars etc.
parts and general physical (including parts and 1. 9501, 9502 Balnk in
accessories exercise [9506] accessories thereof) Tariff.
thereof) 2. Toys like tricycles, [9503]. 2. 9504 Video
scooters, pedal cars games consoles and
etc. (including parts Machines
and accessories 3. 9505 Festive, carnival
thereof) [other than or other entertainment
electronic toys] articles, including
[9503].
205
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%
No.
3. Fishing rods, fishing conjuring tricks and
hooks, and other line novelty jokes
fishing tackle; fish 4. 9506 Articles and
landing nets, etc. equipment for general
[9507 all goods]. 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. 9508 Roundabouts,
swings, shooting
galleries and other
fairground
amusements; [other
than travelling
circuses and travelling
menageries].
96. 96 1. Slate pencils 1. Broomsticks and 1. Combs, hair pins 1. Buttons, of plastics All goods not specified
(Miscellaneous [9609] and Muddhas made of [9615 all goods] not covered with the elsewhere.
manufactured chalk sticks. sarkanda, phool 2. Pens [other than textile material, of
articles) 2. Slates [9610 00 bahari jhadoo (9603 Fountain pens, base metals, buttons 1. 9601 Worked ivory,
00] 10 00)] stylograph pens] of coconut shell, bone, tortoise-shell,
[9608]. 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%
No.
3. Pencils, crayons, 21 00, 9606 22 00, mother-of-pearl and
pastels, drawing 9606 29, 9606 30]. other animal carving
charcoals, writing or 2. 9603 Brushes material, and articles
drawing chalks and (including brushes of these materials
tailor's chalk [9609]. constituting parts of (including articles
4. Sanitary towels, machines, appliances obtained by moulding)
tampons, sanitary or vehicles), 2. 9602 Worked
napkins, clinical handoperated vegetable or mineral
diapers [9619 all mechanical floor carving material and
goods]. sweepers, not articles of these
motorised, mops and materials moulded or
feather dusters; carved articles of wax,
prepared knots and of stearin, of natural
tufts for broom or gums or natural resins
brush making; paint or of modelling pastes,
pads and rollers; and other moulded or
squeegees (other than carved articles, not
roller squeegees) elsewhere specified or
3. 9604 Hand included; worked,
sieves and hand unhardened gelatin
riddles (except gelatin of
4. 9605 Travel heading 3503) and
sets for personal articles of unhardened
toilet, sewing or shoe gelatin
or clothes cleaning 3. 9611 Date,
5. 9607 Slide fasteners sealing or numbering
and parts thereof. 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%
No.
6. 9608 Fountain pens, labels), designed for
stylograph pens and operating in the hand;
other pens hand-operated
7. 9610 00 00 Boards, composing sticks and
with writing or hand printing sets
drawing surface, incorporating such
whether or not composing sticks
framed. 4. 9613 Cigarette lighters
8. 9612 Typewriter or and other lighters,
similar ribbons, inked whether or not
or otherwise prepared mechanical or
for giving electrical, and parts
impressions, whether thereof other than
or not on spools or in flints and wicks
cartridges; ink-pads, 5. 9614 Smoking pipes
whether or not inked, (including pipe bowls)
with or without and cigar or cigarette
boxes. holders, and parts
9. 9620 00 00 thereof
Monopods, bipods, 6. 9616 Scent
tripods and similar sprays and similar
articles. 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%
No.
7. 9617 Vacuum flasks
and other vacuum
vessels, complete with
cases; parts thereof
other than glass inners
8. 9618 Tailors'
dummies and other lay
figures; automata and
other animated
displays, used for shop
window dressing.
97. 97 - - All goods. - -
(Works of art,
collectors' piece 1. 9701
and antiques) Paintings,
drawings and
pastels, executed
entirely by hand,
other than drawings
of heading 4906 and
other than hand-
painted or hand-
decorated
manufactured
articles; collages and
similar decorative
plaques.
209
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%
No.
2. 9702 Original
engravings, prints
and lithographs.
3. 9703 Original
sculptures and
statuary, in any
material.
4. 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.
5. 9705 Collections and
collectors' pieces of
zoological,
botanical,
mineralogical,
anatomical,
historical,
archaeological,
palaeontological,
ethnographic or
numismatic interest.
210
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%
No.
6. 9706 Antiques
of an age exceeding
one hundred years.]
98. 98 9803 Passenger 1. 9804 Specified 1. 9804 Other Drugs All goods. 1. 9804 All dutiable
(Project imports, baggage Drugs and medicines and medicines articles intended for
laboratory [i.e. List, 1 of intended for personal 1. 9801 All items of personal use
chemicals, notification use. machinery including
passengers' No.12/2012-Central prime movers,
baggage, Excise, dated instruments,
personal 17.03.2012 and List apparatus and
importation, ship 3, 4 of notification appliances, control
stores) No.12/2012- gear and transmission
Customs, dated equipment, auxiliary
17.03.2012] equipment (including
intended for those required for
personal use. research and
development
purposes, testing and
quality control), as
well as all
components (whether
finished or not) or
raw materials for the
manufacture of the
aforesaid items and
their components,
required for the initial
setting up of a unit, or
211
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%
No.
the substantial
expansion of an
existing unit, of a
specified: industrial
plant, (2) irrigation
project, (3) power
project, (4) mining
project, (5) project
for the exploration
for oil or other
minerals, and (6)
such other projects as
the Central
Government may,
having regard to the
economic
development of the
country notify in the
Official Gazette in
this behalf; and spare
parts, other raw
materials (including
semi-finished
materials of
consumable stores)
not exceeding 10% of
the value of the ods
specified above,
provided that such
212
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%
No.
spare parts, raw
materials or
consumable stores
are essential for the
maintenance of the
plant or project
mentioned in (1) to
(6) above.
2. 9802 Laboratory
chemicals
Note:
The rate structure for the following commodities is yet to be decided:
1. Biri wrapper leaves (tendu patta) Ch. 14
2. Biscuits Ch.19
3. Biris Ch. 24
4. Textiles Ch. 50 to 63
5. Footwear Ch. 64
6. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation
jewellery; coin Ch. 71
7. 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
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