GST RATES IN INDIA

GST Rates in India – A Brief

GST (full form) – Goods and Services Tax. It came into effect in India on 1st July 2017 through the implementation of the 101st amendment of the Constitution by the government. It is an indirect tax that is levied on the supply of goods and services. It is expected to bring about overall economic growth. The concept of a Goods and Service Tax started with France implementing it and has now spread to about 160 countries. GST Rates are nothing but different slab rates which are levied on the different goods and services in India.

 

The dual GST model has been adopted in India to allow the taxation to be administered by both the Union and the State governments of the country. Even Canada has a dual GST structure where there is a Federal GST in addition to the State GST. However, not all countries have single slab GST rates as it is not economically practical.

The single Goods and Service Tax has subsumed several taxes and levies such as octroi, customs duty, central excise duty etc. It is a tax that focuses on the concept of one nation one tax.

 

There are various pros of having such a tax structure. For starters, it is a very simple and easy to understand taxation system. Next it results in a reduction of prices due to the elimination of cascading. It also helps in the eradication of poverty by generating employment.

 

Apart from the consumers and businessmen the GST rates directly helps the government also. This is because the GST allows for easier administration and also for stronger control on the taxation system. This prevents leaks and hence effectively increases the government revenue. (in terms of tax actually collected)

 

At the same time, it is essential not to overlook the downside of the GST rates. The implementation of the GST in India is one of them. From the World Bank to top Indian businessman everyone is criticising the overly and unnecessarily complicated structure of the GST system.

 

 

What is the difference between Direct Tax and Indirect Tax?

Tax is essentially a type of financial obligation towards the government. It forms the revenue of the government. There are 2 main kinds of taxes – direct and indirect.

 

  • Direct Tax – It is a tax which is imposed by the government directly on the people or organisations. For instance, the income tax is directly imposed by the government on the income of the individual. Corporate tax is an example of a direct tax where the tax is paid by an entity directly to the government.
  • Indirect Tax – It is a tax that is collected by one entity usually the producer or the supplier and is then paid to the government. However, in the case of indirect taxes the burden of the tax is passed on to the consumers indirectly as a part of the purchase price. For example, the service tax or Value Added Tax.

 

The main difference between the 2 types of taxes is with respect to burden of payment. In the case of direct taxes, the burden cannot be shifted to another individual or entity. However, in the case of indirect taxes the burden can be shifted.

Another way to understand this distinction is in terms of who collects the tax. In the case of direct taxes, the tax is collected from the taxpayer directly. In the case of indirect taxes however the government is paid by an intermediary who then adds the same to the value of his/ her goods or services.

Finally, in terms of effectiveness of the tax collector it is useful to note that tax evasion is possible in the case of direct taxes but in the case of indirect taxes it is hardly possible.

 

 

GST Registration in India – A Brief

In the GST Regime, businesses whose turnover exceeds Rs. 20 lakhs (the threshold amount is Rs 10 lakhs for North Eastern states) is required to register as a normal taxable person. This process of registration is called GST registration Process.

 

Different Types of GST?

The Goods and Services Tax of India is divided into 4 major types – CGST, IGST, SGST and UTGST.

  • CGST – Central Goods and Services Tax. Established under the Central Goods and Services Tax Act it is the centralised part of the Goods and Services Tax (GST). The proceeds of this tax go to the centre. This tax is collected by the central government only. This tax is applicable only on transactions intra state i.e. within a state.
  • SGST – State Goods and Services Tax. Established under the State Goods and Services Tax Act, it is the tax imposed by the state government and the proceeds go to the state. This tax is collected by the respective state government only. This tax is applicable only on the transactions that are intra state i.e. within the state.
  • IGST – Integrated Goods and Services Tax. This tax comes into picture when goods or services are being supplied from one state to another state and also on imports. This tax is in pursuance of Article 269 A of the Constitution of India which provides for an integrated tax to be levied on the inter-state movement of goods and services. This tax is collected by the central government only.
  • UTGST (or UGST) – Union territory Goods and Services Tax. These are very similar to the SGST and were established as a result of the Union Territories Goods and Services Tax. It is applicable in all the Union Territories of India. This tax is collected by the Union Territory government only. This tax is applicable on transactions within 1 Union Territory only.

 

Various GST Rates in India (Latest Tables of GST Rates)

Chapter / Heading / Sub-heading

Description of Goods

GST Rate in India (%)

202 All goods [other than fresh or chilled], and put up in unit container and,- (On which GST rates are applicable) 5
203 (a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] (On which GST rates are applicable)
204
205
206
207
208
209
210
303 All goods [other than fresh or chilled] and put up in unit container and,- (which is within the ambit of GST rates) 5
304 (a) bearing a registered brand name; or (which is within the ambit of GST rates)
305 (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] (which is within the ambit of GST rates)
306
307
308
401 Ultra High Temperature (UHT) milk (On which GST rates are applicable) 5
402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] (On which GST rates are applicable) 5
403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. (which is within the ambit of GST rates) 5
404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. (which is within the ambit of GST rates) 5
406 Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. (On which GST rates are applicable) 5
409 Natural honey, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
410 Edible products of animal origin, not elsewhere specified or included. (which is within the ambit of GST rates) 5
502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. (which is within the ambit of GST rates) 5
504 All goods [other than fresh or chilled] and put up in unit container and, (which is within the ambit of GST rates) – 5
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE. (On which GST rates are applicable)
505 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. (On which respective GST rates are applicable) 5
0507 [Except 050790] Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 5
508 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. 5
510 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. 5
511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5
7 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower. (On which GST rates are applicable) 5
710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, put up in unit container and, (On which GST rates are applicable) – 5
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE. (On which concerned GST rates are applicable)
711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. (On which GST rates are applicable) 5
713 Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]. (On which respective GST rates are applicable) 5
714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,- 5
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE. (which is within the ambit of GST rates)
801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts. (which is within the ambit of GST rates) 5
802 Dried areca nuts, whether or not shelled or peeled. (which is within the ambit of GST rates) 5
0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled. (which is within the ambit of GST rates) 5
802 Walnuts, whether or not shelled. (On which GST rates are applicable) 5
8 Dried makhana, whether or not shelled or peeled,put up in unit container and, (On which GST rates are applicable) – 5
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable)
804 Mangoes sliced, dried. (On which GST rates are applicable) 5
806 Grapes, dried, and raisins. (On which GST rates are applicable) 5
811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. (On which GST rates are applicable) 5
812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. (which is within the ambit of GST rates) 5
813 Tamarind, dried. (which is within the ambit of GST rates) 5
814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. (which is within the ambit of GST rates) 5
901 Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted. (which is within the ambit of GST rates) 5
902 Tea, whether or not flavoured other than unprocessed green leaves of tea. (which is within the ambit of GST rates) 5
903 Maté 5
904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. (which is within the ambit of GST rates) 5
905 Vanilla (which is within the ambit of GST rates) 5
906 Cinnamon and cinnamon-tree flowers. (On which GST rates are applicable) 5
907 Cloves (whole fruit, cloves and stems). (On which GST rates are applicable) 5
908 Nutmeg, mace and cardamoms. (On which GST rates are applicable) 5
909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality. (On which GST rates are applicable) 5
0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices. (On which GST rates are applicable) 5
10 All goods i.e. cereals, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
1001 Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
1002 Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (which is within the ambit of GST rates) 5
1003 Barley put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (which is within the ambit of GST rates) 5
1004 Oats put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (which is within the ambit of GST rates) 5
1005 Maize (corn) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 5
1006 Rice put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
1007 Grain sorghum put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
1101 Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (On which GST rates are applicable) 5
1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (which is within the ambit of GST rates) 5
1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (which is within the ambit of GST rates) 5
1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]. (which is within the ambit of GST rates) 5
1105 Meal, powder, Flour, flakes, granules and pellets of potatoes put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. (which is within the ambit of GST rates) 5
1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name. (which is within the ambit of GST rates) 5
713 Guar gum refined split. (On which GST rates are applicable) 5
1109 00 00 Wheat gluten, whether or not dried. (On which GST rates are applicable) 5
12 All goods other than of seed quality. (On which GST rates are applicable) 5
1201 Soya beans, whether or not broken other than of seed quality. (On which GST rates are applicable) 5
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. (On which GST rates are applicable) 5
1203 Copra (On which GST rates are applicable) 5
1204 Linseed, whether or not broken other than of seed quality. (On which GST rates are applicable) 5
1205 Rape or colza seeds, whether or not broken other than of seed quality. (On which GST rates are applicable) 5
1206 Sunflower seeds, whether or not broken other than of seed quality 5
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality. (On which GST rates are applicable) 5
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard. (which is within the ambit of GST rates) 5
1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin. (which is within the ambit of GST rates) 5
1211 Plants and parts of plants (including  seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered. (which is within the ambit of GST rates) 5
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium Intybus Sativum) of a kind used primarily for human consumption, not elsewhere specified or included. (which is within the ambit of GST rates) 5
1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]. (which is within the ambit of GST rates) 5
1301 Compounded asafoetida commonly known as heeng. (which is within the ambit of GST rates) 5
13 Tamarind kernel powder. (On which GST rates are applicable) 5
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). (On which GST rates are applicable) 5
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] 5
1404 or 3305 Mehendi paste in cones 5
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 5
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 5
1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 5
1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 5
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 5
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 5
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 5
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 5
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 5
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. 5
1517 Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 5
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 5
1701 Beet sugar, cane sugar 5
1702 or 1704 Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa 5
1801 Cocoa beans whole or broken, raw or roasted 5
1802 Cocoa shells, husks, skins and other cocoa waste 5
1803 Cocoa paste whether or not de-fatted 5
1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker’s wares 5
1902 Seviyan (vermicelli) 5
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 5
1905 Pizza bread 5
1905 or 2106 Khakhra, plain chapatti or roti 5
1905 40 00 Rusks, toasted bread and similar toasted products 5
2106 Roasted Gram ,idli/dosa batter, chutney powder 5
2106 90 Sweetmeats 5
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE 5
2201 90 10 Ice and snow 5
2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 5
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 5
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake 5
2302 Rice bran (other than de-oiled rice bran) 5
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 5
2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 5
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 5
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 5
2307 Wine lees; argol 5
2401 Tobacco leaves 5
2502 Unroasted iron pyrites. 5
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 5
2504 Natural graphite. 5
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 5
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. 5
2507 Kaolin and other kaolinic clays, whether or not calcined. 5
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 5
2509 Chalk. 5
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 5
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 5
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. 5
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 5
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5
2515 Ecaussine and other calcareous monumental or building stone alabaster [other than marble and 5
(Except travertine], other than mirror polished stone which is ready to use
2515 12 10,
2515 12 20,
2515 12 90) or
6802
2516 [Except 2516 11 00, 2516 12 00] Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5
2516 11 00 Granite crude or roughly trimmed 5
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 powder of stones heading 2515 or 2516 whether or not heat treated. 5
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. 5
2518 10 dolomite, Not calcined or sintered
2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 5
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 5
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 5
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 5
2524 Asbestos 5
2525 Mica, including splitting; mica waste. 5
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. 5
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 (calculated on dry weight) 5
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 5
2530 Mineral substances not elsewhere specified or included. 5
26 [other than 2619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 5
2601 Iron ores and concentrates, including roasted iron pyrites 5
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 5
2603 Copper ores and concentrates. 5
2604 Nickel ores and concentrates. 5
2605 Cobalt ores and concentrates. 5
2606 Aluminium ores and concentrates. 5
2607 Lead ores and concentrates. 5
2608 Zinc ores and concentrates. 5
2609 Tin ores and concentrates. 5
2610 Chromium ores and concentrates. 5
2611 Tungsten ores and concentrates. 5
2612 Uranium or thorium ores and concentrates. 5
2613 Molybdenum ores and concentrates. 5
2614 Titanium ores and concentrates. 5
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 5
2616 Precious metal ores and concentrates. 5
2617 Other ores and concentrates 5
2618 Granulated slag (slag sand) from the manufacture of iron or steel 5
2621 Fly Ash 5
27 Bio-gas 5
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5
2702 Lignite, whether or not agglomerated, excluding jet 5
2703 Peat (including peat litter), whether or not agglomerated 5
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5
2706 Tar distilled from coal, from lignite or from peat 5
2710 (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST 5
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 5
28 Thorium oxalate 5
28 Enriched KBF4 (enriched potassium fluroborate) 5
28 Enriched elemental boron 5
28 Nuclear fuel 5
2805 11 Nuclear grade sodium 5
2809 Fertilizer grade phosphoric acid 5
2845 Heavy water and other nuclear fuels 5
2853 Compressed air 5
30 Insulin 5
3002, 3006 Animal or Human Blood Vaccines 5
30 Diagnostic kits for detection of all types of hepatitis 5
30 Desferrioxamine injection or deferiprone 5
30 Cyclosporin 5
30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 5
30 Oral re-hydration salts 5
30 or any Chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5
30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 5
3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 5
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers 5
32 Wattle extract, quebracho extract, chestnut extract 5
3202 Enzymatic preparations for pre-tanning 5
3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambhrani 5
3402 Sulphonated castor oil, fish oil or sperm oil 5
3605 00 10 Handmade safety matches 5
Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –
(i)        frame filling;
(ii)     dipping of splints in the composition for match heads;
(iii)   filling of boxes with matches;
(iv)    pasting of labels on match boxes, veneers or cardboards;
(v)      packaging
3915 Waste, parings or scrap, of plastics 5
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 5
4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 5
4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft 5
4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 5
4016 Erasers 5
4017 Waste or scrap of hard rubber 5
4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split 5
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 5
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 5
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 5
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 5
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 5
4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 5
4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 5
4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 5
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 5
4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 5
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5
4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork *** 5
4707 Recovered waste or scrap of paper or paperboard 5
4801 Newsprint, in rolls or sheets 5
4823 Kites, Paper mache articles 5
4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 5
5004 to 5006 Silk yarn 5
5007 Woven fabrics of silk or of silk waste 5
5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 5
5105 Wool and fine or coarse animal hair, carded or combed 5
5106 to 5110 Yarn of wool or of animal hair 5
5111 to 5113 Woven fabrics of wool or of animal hair 5
5201 to 5203 Cotton and Cotton waste 5
5204 Cotton sewing thread, whether or not put up for retail sale 5
5205 to 5207 Cotton yarn [other than khadi yarn] 5
5208 to 5212 Woven fabrics of cotton 5
5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5
5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 5
5303 All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 5
5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir  pith compost put up in unit container and bearing a brand name 5
5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5
5407, 5408 Woven fabrics of manmade textile materials 5
5512 to 5516 Woven fabrics of manmade staple fibres 5
5605 0010 Real zari thread (gold) and silver thread, combined with textile thread 5
5607 Jute twine, coir cordage or ropes 5
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 5
5609 Products of coir 5
5702, 5703, 5705 Coir mats, matting, floor 5
covering and handloom durries
5801 all goods 5
5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5
5808 Saree fall 5
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 5
60 Knitted or crocheted fabrics [All goods] 5
61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece 5
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5
63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece 5
6309 or 6310 Worn clothing and other worn articles; rags 5
64 Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. (which is within the ambit of GST rates) 5
6815 Fly ash bricks orfly ash aggregate with 90 percent or more fly ash content. (which is within the ambit of GST rates) 5
6901 00 10 Bricks of fossil meals or similar siliceous earths. (which is within the ambit of GST rates) 5
6904 10 00 Building bricks. (which is within the ambit of GST rates) 5
6905 10 00 Earthen or roofing tiles. (which is within the ambit of GST rates) 5
7001 Cullet or other waste or scrap of glass. (which is within the ambit of GST rates) 5
7018 Glass beads. (which is within the ambit of GST rates) 5
84 Pawan Chakki that is Air Based Atta Chakki. (which is within the ambit of GST rates) 5
8407 10 00, 8411 Aircraft engines. (which is within the ambit of GST rates) 5
8413, 8413 91 Hand pumps and parts thereof. (which is within the ambit of GST rates) 5
8419 19 Solar water heater and system. (which is within the ambit of GST rates) 5
8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 5
84, 85 or 94 Following renewable energy devices & parts for their manufacture. (which is within the ambit of GST rates) 5
(a)   Bio-gas plant
(b)   Solar power based devices. (which is within the ambit of GST rates)
(c)   Solar power generating system
(d)   Wind mills, Wind Operated Electricity Generator (WOEG)
(e)   Waste toenergyplants/devices. (which is within the ambit of GST rates)
(f)    Solarlantern/solarlamp
(g)   Ocean waves/tidal waves energy devices/plants
(h)   [Photo voltaic cells, whether or not assembled in modules or made up into panels. (which is within the ambit of GST rates)
84 or 85 E-waste 5
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
8601 Rail locomotives powered from an external source of electricity or by electric accumulators. (which is within the ambit of GST rates) 5
8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof. (which is within the ambit of GST rates) 5
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. (which is within the ambit of GST rates) 5
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). (which is within the ambit of GST rates) 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). (which is within the ambit of GST rates) 5
8606 Railway or tramway goods vans and wagons, not self-propelled. (which is within the ambit of GST rates) 5
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. (which is within the ambit of GST rates) 5
8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 5
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. (which is within the ambit of GST rates) 5
88 or Any other chapter Scientific    and    technical    instruments,    apparatus, equipment,  accessories,  parts,  components,  spares, tools,   mock   ups   and   modules,   raw   material   and consumables    required    for    launch    vehicles    and satellites and payloads. (which is within the ambit of GST rates) 5
8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. (which is within the ambit of GST rates) 5
8803 Parts of goods of heading 8802. (which is within the ambit of GST rates) 5
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5
8904 Tugs and pusher craft 5
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. (which is within the ambit of GST rates) 5
8906 Other vessels, including warships and lifeboats other than rowing boats. (which is within the ambit of GST rates) 5
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). (which is within the ambit of GST rates) 5
Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 5
90 Coronary stents and coronary stent systems for use with cardiac catheters. (which is within the ambit of GST rates) 5
90 or any other Chapter Artificial kidney. (which is within the ambit of GST rates) 5
90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 5
90 or any other Chapter Parts of the following goods, namely:- 5
(i)  Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 5
9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 5
9401 10 00 Aircraft seats 5
9405 50 31 Kerosene pressure lantern 5
9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles. (which is within the ambit of GST rates) 5
4016 or 9503 Toy balloons made of natural rubber latex. (which is within the ambit of GST rates) 5
9507 Fishing hooks 5
9601 Worked corals other than articles of coral. (which is within the ambit of GST rates) 5
9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] 5
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. (which is within the ambit of GST rates) 5
9705 Numismatic coins. (which is within the ambit of GST rates) 5
9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. 5
4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 5
4823 Articles made of paper mache 5
5607, 5609 Coir articles 5
5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps. (which is within the ambit of GST rates) 5
57 Handmade carpets and other handmade textile floor coverings (including namda/gabba). (which is within the ambit of GST rates) 5
5804 30 00 Handmade lace 5
5805 Hand-woven tapestries 5
5808 10 Hand-made braids and ornamental trimming in the piece. (which is within the ambit of GST rates) 5
5810 Hand embroidered articles 5
6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece. (which is within the ambit of GST rates) 5
7018 10 Bangles, beads and small ware 5
7018 10 Bangles, beads and small ware 5
Any Chapter Rosaries, prayer beads or Hawan samagri. (which is within the ambit of GST rates) 5
Any Chapter Biomass briquettes or solid bio fuel pellets 5
01012100, 010129 Live horses 12
0402 91 10, 0402 99 20 Condensed milk 12
405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12
406 Cheese 12
801 Brazil nuts, dried, whether or not shelled or peeled 12
802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]. (which is within the ambit of GST rates) 12
804 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried. (which is within the ambit of GST rates) 12
805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried 12
813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled. (which is within the ambit of GST rates) 12
1108 Starches; inulin 12
1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 12
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503. (which is within the ambit of GST rates) 12
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. (which is within the ambit of GST rates) 12
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. (which is within the ambit of GST rates) 12
1505 Wool grease and fatty substances derived therefrom (including lanolin) 12
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. (which is within the ambit of GST rates) 12
1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared. (which is within the ambit of GST rates) 12
1517 Edible mixtures or preparations of  animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516. (which is within the ambit of GST rates) 12
1518 Animal fats and animal 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; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included. (which is within the ambit of GST rates) 12
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. (which is within the ambit of GST rates) 12
1602 Other prepared or preserved meat, meat offal or blood. (which is within the ambit of GST rates) 12
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. (which is within the ambit of GST rates) 12
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. (which is within the ambit of GST rates) 12
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. (which is within the ambit of GST rates) 12
1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST). (which is within the ambit of GST rates) 12
1704 Sugar boiled confectionery. (which is within the ambit of GST rates) 12
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 12
1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved. (which is within the ambit of GST rates) 12
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. (which is within the ambit of GST rates) 12
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. (which is within the ambit of GST rates) 12
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 12
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 12
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 12
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 12
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 12
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or 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. (which is within the ambit of GST rates) 12
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. (which is within the ambit of GST rates) 12
2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. (which is within the ambit of GST rates) 12
2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders. (which is within the ambit of GST rates) 12
2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings 12
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters 12
2106 90 Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]. (which is within the ambit of GST rates) 12
2106 90 91 Diabetic foods 12
2201 Drinking water packed in 20 litres bottle 12
2202 99 10 Soya milk drinks 12
2202 99 20 Fruit pulp or fruit juice based drinks 12
2202 99 90 Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 12
2202 99 30 Beverages containing milk 12
2515 12 10 Marble and travertine blocks 12
2516 Granite blocks 12
28 Anaesthetics 12
28 Potassium Iodate 12
28 Steam 12
28 or 38 Micronutrients, which   are   covered   under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which    are    registered    under    the Fertilizer Control Order, 1985 12
2801 20 Iodine 12
2804 40 10 Medical grade oxygen 12
2847 Medicinal grade hydrogen peroxide 12
29 or 3808 93 Gibberellic acid 12
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 12
3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 12
3003 Medicaments (excluding goods of heading 30.02, 30.05 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 12
3004 Medicaments (excluding goods of heading 30.02, 30.05 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 12
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 12
3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. 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 absorbable; Waste pharmaceuticals] [other than contraceptives] 12
3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 12
3306 10 10 Tooth powder 12
3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran] 12
29, 30, 3301 Following goods namely:- 12
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
c. Fractionated / de-terpenated mentha oil (DTMO),
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
3406 Candles, tapers and the like 12
3701 Photographic plates and film for x-ray for medical use 12
3705 Photographic plates and films, exposed and developed, other than cinematographic film 12
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 12
3808 The following Bio-pesticides, namely – 12
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
3818 Silicon wafers 12
3822 All diagnostic kits and reagents 12
3826 Bio-diesel 12
3926 Feeding bottles 12
3926 Plastic beads 12
4007 Latex Rubber Thread 12
4014 Nipples of feeding bottles 12
4015 Surgical rubber gloves or medical examination rubber gloves 12
4016 Rubber bands 12
4202 22 20 Hand bags and shopping bags, of cotton 12
4202 22 30 Hand bags and shopping bags, of jute 12
4203 Gloves specially designed for use in sports 12
44 or any Chapter The following goods, namely: – 12
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues
44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 12
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like 12
4405 Wood wool; wood flour 12
4406 Railway or tramway sleepers (cross-ties) of wood 12
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 12
4409 Bamboo flooring 12
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 12
4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves 12
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 12
4418 Bamboo wood building joinery 12
4419 Tableware and Kitchenware of wood 12
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 12
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 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] 12
4501 Natural cork, raw or simply prepared 12
4701 Mechanical wood pulp 12
4702 Chemical wood pulp, dissolving grades 12
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 12
4704 Chemical wood pulp, sulphite, other than dissolving grades 12
4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 12
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 12
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 12
4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 12
4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 12
4806 20 00 Greaseproof papers 12
4806 40 10 Glassine papers 12
4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 12
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 12
4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 12
4811 Aseptic packaging paper 12
4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12
4819 Cartons, boxes and cases of corrugated paper or paper board 12
4820 Exercise book, graph book, & laboratory note book and notebooks 12
4823 Paper pulp moulded trays 12
48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12
4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 12
4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 12
4907 Unused 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 [other than Duty Credit Scrips] 12
4908 Transfers (decalcomanias) 12
4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 12
4910 Calendars of any kind, printed, including calendar blocks 12
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 similar purposes reproduced with the aid of computer or any other devices 12
5401 Sewing thread of manmade filaments, whether or not put up for retail sale 12
5402, 5403, 5404, 5405, 5406 Synthetic or artificial filament yarns 12
5508 Sewing thread of manmade staple fibres 12
5509, 5510, 5511 Yarn of manmade staple fibres 12
5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods 12
5602 Felt, whether or not impregnated, coated, covered or laminated 12
5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 12
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; Imitation zari thread 12
5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 12
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes] 12
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] 12
5701 Carpets and other textile floor coverings, knotted, whether or not made up 12
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 12
5703 Carpets and other textile floor coverings, tufted, whether or not made up 12
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 12
5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I. 12
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 12
5803 Gauze, other than narrow fabrics of heading 5806 12
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 12
5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 12
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall] 12
5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 12
5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 12
5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 12
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 12
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 12
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 12
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 12
5905 Textile wall coverings 12
5906 Rubberised textile fabrics, other than those of heading 5902 12
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 12
5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 12
5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 12
5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 12
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 12
61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
63 [other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags] 12
6501 Textile caps 12
6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 12
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 12
6602 Walking-sticks, seat-sticks, whips, riding-crops and the like 12
6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 12
6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 12
68 Sand lime bricks or Stone inlay work 12
6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone 12
6815 Fly ash blocks 12
6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 12
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 12
6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 12
6913 Statues and other ornamental articles 12
7015 10 Glasses for corrective spectacles and flint buttons 12
7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 12
7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 12
7317 Animal shoe nails 12
7319 Sewing needles 12
7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 12
7323 Table, kitchen or other household articles of iron & steel; Utensils 12
7418 Table, kitchen or other household articles of copper; Utensils 12
7419 99 30 Brass Kerosene Pressure Stove 12
7615 Table, kitchen or other household articles of aluminium; Utensils 12
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 12
8214 Paper knives, Pencil sharpeners and blades therefor 12
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 12
8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware 12
8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 12
8408 Fixed Speed Diesel Engines of power not exceeding 15HP 12
8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 12
8414 20 10 Bicycle pumps 12
8414 20 20 Other hand pumps 12
8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 12
8420 Hand operated rubber roller 12
8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 12
8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 12
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90] 12
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00] 12
8434 Milking machines and dairy machinery. (On which GST rates are applicable) 12
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 12
8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 12
8479 Composting Machines 12
8509 Wet grinder consisting of stone as a grinder 12
8517 Telephones for cellular networks or for other wireless networks 12
85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 12
8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 12
8539 LED lamps 12
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 12
87 Fuel Cell Motor Vehicles 12
8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 12
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 12
8712 Bicycles and other cycles (including delivery tricycles), not motorised 12
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12
8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 12
8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 12
90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 12
90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device 12
9001 Contact lenses; Spectacle lenses 12
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 12
9004 Spectacles, corrective [other than goggles for correcting vision] 12
9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 12
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 12
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 12
9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 12
9021 Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] 12
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 12
9403 Furniture wholly made of bamboo, cane or rattan. (On which GST rates are applicable) 12
9404 Coir products except coir mattresses 12
9404 Products wholly made of quilted textile materials 12
9404 Cotton quilts of sale value exceeding Rs. 1000 per piece 12
9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12
9405 LED lights or fixtures including LED lamps 12
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 12
9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 12
9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 12
9506 Sports goods other than articles and equipments for general physical exercise 12
9507 Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 12
9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 12
9607 Slide fasteners 12
9608 Pens [other than Fountain pens, stylograph pens] 12
9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk 12
9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 12
9619 00 30, 9619 00 40, or 9619 00 90 All goods 12
9701 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 12
9702 Original engravings, prints and lithographs 12
9703 Original sculptures and statuary, in any material 12
9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] 12
9706 Antiques of an age exceeding one hundred years 12
9804 Other Drugs and medicines intended for personal use 12
Lottery run by State Governments 12
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
3406 Handcrafted candles 12
4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 12
4416, 4421 99 90 Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 12
4414 00 00 Wooden frames for painting, photographs, mirrors etc 12
4420 Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] 12
4503 90 90 4504 90 Art ware of cork [including articles of sholapith] 12
6117, 6214 Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece 12
6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 12
6815 99 90 Stone art ware, stone inlay work 12
6912 00 10 6912 00 20 Tableware and kitchenware of clay and terracotta, other clay articles 12
6913 90 00 Statuettes & other ornamental ceramic articles (incl blue potteries) 12
7009 92 00 Ornamental framed mirrors 12
7018 90 10 Glass statues [other than those of crystal] 12
7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 12
7326 90 99 Art ware of iron 12
7419 99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 12
7616 99 90 Aluminium art ware 12
8306 Bells, gongs and like, non-electric, of base metal; 12
statuettes, and other ornaments, of base metal;
photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
9405 10 Handcrafted lamps (including panchloga lamp) 12
9401 50, 9403 80 Furniture of bamboo, rattan and cane 12
9503 Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 12
9504 Ganjifa card 12
9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 12
9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) 12
9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) 12
9703 Original sculptures and statuary, in metal, stone or any other material 12
Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software 12

 

Chapter / Heading / Sub-heading / Tariff item Description of Goods GST Rate (%)
1107 Malt, whether or not roasted 18
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind kernel powder 18
1404 90 10 Bidi wrapper leaves (tendu). (which is within the ambit of GST rates) 18
1404 90 50 Indian katha 18
1517 10 All goods i.e. Margarine, Linoxyn 18
1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 18
1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured. (which is within the ambit of GST rates) 18
1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 18
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]. (which is within the ambit of GST rates) 18
1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionary] 18
1804 Cocoa butter, fat and oil 18
1805 Cocoa powder, not containing added sugar or sweetening matter 18
1806 Chocolates and other food preparations containing cocoa 18
1901[other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]. (which is within the ambit of GST rates) 18
1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]. (which is within the ambit of GST rates) 18
1905 Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra,  plain chapatti or roti, bread, rusks, toasted bread and similar toasted products 18
2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee. (which is within the ambit of GST rates) 18
2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18
2104 Soups and broths and preparations therefor; homogenised composite food preparations. (which is within the ambit of GST rates) 18
2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 18
2106 Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]. (which is within the ambit of GST rates) 18
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles 18
2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] 18
2207 Ethyl alcohol and other spirits, denatured, of any strength[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] 18
2209 Vinegar and substitutes for vinegar obtained from acetic acid 18
2515 12 20, 2515 12 90 Marble and travertine, other than blocks 18
2516 12 00 Granite, other than blocks 18
2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. (which is within the ambit of GST rates) 18
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 18
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. (which is within the ambit of GST rates) 18
2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 18
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene. (which is within the ambit of GST rates) 18
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 18
2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST] 18
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]. (which is within the ambit of GST rates) 18
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 18
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 18
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 18
28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid] 18
29 All organic chemicals other than giberellic acid 18
30 Nicotine polacrilex gum 18
3102 Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers 18
3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 18
3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 18
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 18
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract). (On which GST rates are applicable) 18
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning). (On which GST rates are applicable) 18
3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. (On which GST rates are applicable) 18
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 brightening agents or as luminophores, whether or not chemically defined 18
3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. (On which GST rates are applicable) 18
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. (On which GST rates are applicable) 18
3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes. (On which GST rates are applicable) 18
3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. (On which GST rates are applicable) 18
3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. (On which GST rates are applicable) 18
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. (On which GST rates are applicable) 18
3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. (On which GST rates are applicable) 18
3211 00 00 Prepared driers. (On which GST rates are applicable) 18
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 retail sale. (On which GST rates are applicable) 18
3213 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. (On which GST rates are applicable) 18
3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases. (On which GST rates are applicable) 18
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] 18
3303 Perfumes and toilet waters. (On which GST rates are applicable) 18
3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]. (On which GST rates are applicable) 18
3305 Preparations for use on the hair [except Mehendi pate in Cones] 18
3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] 18
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani] 18
3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 18
3402 Organic surface-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 [other than Sulphonated castor oil, fish oil or sperm oil] 18
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 18
3404 Artificial waxes and prepared waxes 18
3405 Polishes and creams, for footwear, 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 18
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 preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 18
3501 Casein, caseinates and other casein derivatives; casein glues 18
3502 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. (On which GST rates are applicable) 18
3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501. (On which GST rates are applicable) 18
3504 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. (On which GST rates are applicable) 18
3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. (On which GST rates are applicable) 18
3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. (On which GST rates are applicable) 18
3507 Enzymes, prepared enzymes. (On which GST rates are applicable) 18
3601 Propellant powders. (On which GST rates are applicable) 18
3602 Prepared explosives, other than propellant powders; such as Industrial explosives. (On which GST rates are applicable) 18
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators. (On which GST rates are applicable) 18
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. (On which GST rates are applicable) 18
3605 Matches (other than handmade safety matches [3605 00 10]) 18
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 kind used for filling or refilling cigarette or similar lighters. (On which GST rates are applicable) 18
3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use). (On which GST rates are applicable) 18
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. (On which GST rates are applicable) 18
3703 Photographic paper, paperboard and textiles, sensitised, unexposed. (On which GST rates are applicable) 18
3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 18
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films. (On which GST rates are applicable) 18
3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. (On which GST rates are applicable) 18
3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. (On which GST rates are applicable) 18
3802 Activated carbon; activated natural mineral products; animal black, including spent animal black. (On which GST rates are applicable) 18
3803 00 00 Tall oil, whether or not refined. (On which GST rates are applicable) 18
3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates. (On which GST rates are applicable) 18
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. (On which GST rates are applicable) 18
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. (On which GST rates are applicable) 18
3807 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. (On which GST rates are applicable) 18
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II]. (On which GST rates are applicable) 18
3809 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. (On which GST rates are applicable) 18
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or 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. (On which GST rates are applicable) 18
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 18
3812 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. (On which GST rates are applicable) 18
3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. (On which GST rates are applicable) 18
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. (On which GST rates are applicable) 18
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. (On which GST rates are applicable) 18
3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801. (On which GST rates are applicable) 18
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902. (On which GST rates are applicable) 18
3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]. (On which GST rates are applicable) 18
3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. (On which GST rates are applicable) 18
3820 Anti-freezing preparations and prepared de-icing fluids. (On which GST rates are applicable) 18
3821 Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells. (On which GST rates are applicable) 18
3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols. (On which GST rates are applicable) 18
3824 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. (On which GST rates are applicable) 18
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.]. (On which GST rates are applicable) 18
3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms. (On which GST rates are applicable) 18
3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms. (On which GST rates are applicable) 18
3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. (On which GST rates are applicable) 18
3917 Tubes, pipes and hoses, and fittings therefor, of plastics. (On which GST rates are applicable) 18
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 18
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 18
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 18
3921 Other plates, sheets, film, foil and strip, of plastics 18
3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 18
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 18
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. (On which GST rates are applicable) 18
3925 Builder’s wares of plastics, not elsewhere specified. (On which GST rates are applicable) 18
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]. (On which GST rates are applicable) 18
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM). (On which GST rates are applicable) 18
4003 Reclaimed rubber in primary forms or in plates, sheets or strip. (On which GST rates are applicable) 18
4004 powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber). (On which GST rates are applicable) 18
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. (On which GST rates are applicable) 18
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. (On which GST rates are applicable) 18
4007 Vulcanised rubber thread and cord, other than latex rubber thread. (On which GST rates are applicable) 18
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. (On which GST rates are applicable) 18
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). (On which GST rates are applicable) 18
4010 Conveyor or transmission belts or belting, of vulcanised rubber. (On which GST rates are applicable) 18
4011 Rear Tractor tyres and rear tractor tyre tubes. (On which GST rates are applicable) 18
4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]. (On which GST rates are applicable) 18
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]. (On which GST rates are applicable) 18
4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]. (On which GST rates are applicable) 18
4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands. (On which GST rates are applicable) 18
4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber. (On which GST rates are applicable) 18
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. (On which GST rates are applicable) 18
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- 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 [other than handbags and shopping bags, of cotton or jute]. (On which GST rates are applicable) 18
[4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]. (On which GST rates are applicable) 18
4205 Other articles of leather or of composition leather. (On which GST rates are applicable) 18
4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons. (On which GST rates are applicable) 18
4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103. (On which GST rates are applicable) 18
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 those of heading 4303. (On which GST rates are applicable) 18
4303 Articles of apparel, clothing accessories and other articles of furskin. (On which GST rates are applicable) 18
4304 Artificial fur and articles thereof. (On which GST rates are applicable) 18
4403 Wood in the rough. (On which GST rates are applicable) 18
4407 Wood sawn or chipped. (On which GST rates are applicable) 18
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]. (On which GST rates are applicable) 18
4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-joint[other than bamboo flooring]. (On which GST rates are applicable) 18
4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards. (On which GST rates are applicable) 18
4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards. (On which GST rates are applicable) 18
4412 Plywood, veneered panels and similar laminated wood. (On which GST rates are applicable) 18
4413 Densified wood, in blocks, plates, strips, or profile shapes. (On which GST rates are applicable) 18
4414 Wooden frames for paintings, photographs, mirrors or similar objects. (On which GST rates are applicable) 18
4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] 18
4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 18
44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between. (On which GST rates are applicable) 18
44 or any Chapter Bamboo flooring tiles. (On which GST rates are applicable) 18
4501 Waste cork; crushed, granulated or ground cork. (On which GST rates are applicable) 18
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) 18
4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom. (On which GST rates are applicable) 18
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. (On which GST rates are applicable) 18
4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 18
4806 [Except 4806 20 00, 4806 40 10] Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper). (On which GST rates are applicable) 18
4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. (On which GST rates are applicable) 18
4811 Paper, paperboard, cellulose wadding 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 than aseptic packaging paper] 18
4812 Filter blocks, slabs and plates, of paper pulp. (On which GST rates are applicable) 18
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. (On which GST rates are applicable) 18
4814 Wall paper and similar wall coverings; window transparencies of paper. (On which GST rates are applicable) 18
4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes. (On which GST rates are applicable) 18
4817 [Except 4817 30] 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]. (On which GST rates are applicable) 18
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 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. (On which GST rates are applicable) 18
4819 20 Cartons, boxes and cases of non-corrugated paper or paperboard. (On which GST rates are applicable) 18
4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and  book covers, of paper or paperboard [other than note books and exercise books]. (On which GST rates are applicable) 18
4821 Paper or paperboard labels of all kinds, whether or not printed. (On which GST rates are applicable) 18
4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). (On which GST rates are applicable) 18
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles]. (On which GST rates are applicable) 18
5402, 5404, 5406 All goods other than synthetic filament yarns. (On which GST rates are applicable) 18
5403, 5405, 5406 All goods other than artificial filament yarns. (On which GST rates are applicable) 18
5501, 5502 Synthetic or artificial filament tow. (On which GST rates are applicable) 18
5503, 5504, 5506, 5507 Synthetic or artificial staple fibres. (On which GST rates are applicable) 18
5505 Waste of manmade fibres. (On which GST rates are applicable) 18
56012200 Cigarette Filter rods. (On which GST rates are applicable) 18
6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. (On which GST rates are applicable) 18
6402 Other footwear with outer soles and uppers of rubber or plastics. (On which GST rates are applicable) 18
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. (On which GST rates are applicable) 18
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 18
6405 Other footwear. (On which GST rates are applicable) 18
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 18
6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt other than textile caps 18
6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 18
6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 18
6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 18
6506 Other headgear, whether or not lined or trimmed 18
6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 18
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 18
**
6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 18
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. (On which GST rates are applicable) 18
6801 Setts, curbstones and flagstones, of natural stone (except slate). (On which GST rates are applicable) 18
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of except the items covered in Sl. No. 123 in Schedule I 18
6803 Worked slate and articles of slate or of agglomerated slate 18
6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. (On which GST rates are applicable) 18
6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. (On which GST rates are applicable) 18
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 18
6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). (On which GST rates are applicable) 18
6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 18
6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 18
6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced. (On which GST rates are applicable) 18
6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 18
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 18
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 18
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. (On which GST rates are applicable) 18
6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks,  fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] 18
6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 18
6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. (On which GST rates are applicable) 18
6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 18
6904 Ceramic flooring blocks, support or filler tiles and the like 18
6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 18
6906 Ceramic pipes, conduits, guttering and pipe fittings. (On which GST rates are applicable) 18
6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics. (On which GST rates are applicable) 18
6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 18
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 18
6914 Other ceramic articles. (On which GST rates are applicable) 18
7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. (On which GST rates are applicable) 18
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. (On which GST rates are applicable) 18
7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 18
7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. (On which GST rates are applicable) 18
7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. (On which GST rates are applicable) 18
7007 Safety glass, consisting of toughened (tempered) or laminated glass 18
7008 Multiple-walled insulating units of glass. (On which GST rates are applicable) 18
7009 Glass mirrors, whether or not framed, including rear-view mirrors 18
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. (On which GST rates are applicable) 18
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. (On which GST rates are applicable) 18
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 18
7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked. (On which GST rates are applicable) 18
7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. (On which GST rates are applicable) 18
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms. (On which GST rates are applicable) 18
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. (On which GST rates are applicable) 18
7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter. (On which GST rates are applicable) 18
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). (On which GST rates are applicable) 18
7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]. (On which GST rates are applicable) 18
7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms. (On which GST rates are applicable) 18
7202 Ferro-alloys. (On which GST rates are applicable) 18
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 18
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 18
7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 18
7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 18
7207 Semi-finished products of iron or non-alloy steel 18
7208 to 7212 All flat-rolled products of iron or non-alloy steel 18
7213 to 7215 All bars and rods, of iron or non-alloy steel 18
7216 Angles, shapes and sections of iron or non-alloy steel 18
7217 Wire of iron or non-alloy steel. (On which GST rates are applicable) 18
7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. (On which GST rates are applicable) 18
7219, 7220 All flat-rolled products of stainless steel. (On which GST rates are applicable) 18
7221, 7222 All bars and rods, of stainless steel. (On which GST rates are applicable) 18
7223 Wire of stainless steel 18
7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 18
7225, 7226 All flat-rolled products of other alloy steel 18
7227, 7228 All bars and rods of other alloy steel. 18
7229 Wire of other alloy steel 18
7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel. (On which GST rates are applicable) 18
7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails. (On which GST rates are applicable) 18
7303 Tubes, pipes and hollow profiles, of cast iron. (On which GST rates are applicable) 18
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. (On which GST rates are applicable) 18
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. (On which GST rates are applicable) 18
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. (On which GST rates are applicable) 18
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. (On which GST rates are applicable) 18
7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridgesections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 18
7309 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 18
7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18
7311 Containers for compressed or liquefied gas, of iron or steel 18
7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 18
7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 18
7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. (On which GST rates are applicable) 18
7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90. (On which GST rates are applicable) 18
7316 Anchors, grapnels and parts thereof, of iron or steel.(On which GST rates are applicable) 18
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 screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel 18
7319 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 18
7320 Springs and leaves for springs, of iron and steel 18
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 18
7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 18
7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 18
7323 9410 Ghamella. (On which GST rates are applicable) 18
7324 Sanitary ware and parts thereof, of iron and steel. (On which GST rates are applicable) 18
7325 Other cast articles of iron or steel. (On which GST rates are applicable) 18
7326 Other articles of iron and steel 18
7401 Copper mattes; cement copper (precipitated copper) 18
7402 Unrefined copper; copper anodes for electrolytic refining 18
7403 Refined copper and copper alloys, unwrought 18
1703 Molasses 28
2106 90 20 Pan masala 28
2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 28
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] 28
2515 12 20, 2515 12 90 Marble and travertine, other than blocks. (On which GST rates are applicable) 28
2516 12 00 Granite, other than blocks. (On which GST rates are applicable) 28
2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. (On which GST rates are applicable) 28
4011 New pneumatic tyres, of rubber other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres; and of a kind used on aircraft 28
4012 Retreaded or used tyres and flaps. (On which GST rates are applicable) 28
8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 28
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). (On which GST rates are applicable) 28
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408. (On which GST rates are applicable) 28
8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 28
8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 28
8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 28
8483 Transmission shafts including cam shafts and crank shafts and cranks (excluding crankshaft for sewingmachine); gear boxes and other speed changers, including torque converters;flywheels and pulleys, including pulley blocks; clutches and shaft couplings including universal joints. (On which GST rates are applicable) 28
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium Ion battery” shall be substituted. (On which GST rates are applicable) 28
8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 28
8525 Digital cameras and video camera recorders other than CCTV. (On which GST rates are applicable) 28
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm] 28
8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 28
8702 Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] 28
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] (On which GST rates are applicable) 28
8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] (On which GST rates are applicable) 28
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705. (On which GST rates are applicable) 28
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705. (On which GST rates are applicable) 28
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 28
8714 Parts and accessories of vehicles of headings 8711 and 8713 28
8802 Aircrafts for personal use 28
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 28
9302 Revolvers and pistols, other than those of heading 9303 or 9304 28
9504 Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] 28
9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 28
9804 All dutiable articles intended for personal use 28
Any Chapter Lottery  authorized by State Governments 28
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also. (On which GST rates are applicable)
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010
Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club. (On which GST rates are applicable) 28

Changes in GST Rates for Goods on 21-07-2018

Items Old Rate New rate
Marine Engine 28% 5%
Fuel Cell vehicle 28% 12%
Televisions upto 68 cm 28% 18%
Glaziers’ putty, grafting putty, resin cements
Refrigerators, freezers, water cooler, milk coolers, ice cream freezer
Washing Machines
Food Grinders & mixer
Vacuum Cleaners
Paints and Varnishes (including enamels and lacquers)
Shavers, Hair Clippers
Hair Cleaners
Storage water heaters
Immersion heaters
Hair Dryers, Hand Dryers
Electric Smoothing irons
Scent Sprays
Toilet Sprays
Pads for application of cosmetics or toilet preparations
Lithium-ion batteries
Powder Puffs
Special purpose motor vehicles
Work Trucks (Self-propelled, not fitted with lifting or handling equipment)
Trailers & Semi trailers

Changes in GST Rates for Goods on 18-01-2018

List of goods on which GST rate recommended reduction from 28% TO 18%:

S.No Heading Description
1. 87 Old and used motor vehicles on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax
2. 8702 Buses, for use in public transport, which exclusively run on biofuels. (On which GST rates are applicable)

List of goods on which GST rate recommended reduction from 28% TO 12%:

S.No Heading Description
1. 87 All types of old and used motors vehicles [other than medium and large cars and SUVs] on the margin of the supplier of subject to the conditions that no input tax credit of central excise duty /value added tax or GST paid on such vehicles has been availed by him. (On which GST rates are applicable)

 

Chapter / Section / Heading

Description of Service

GST
Rate (%)

Chapter 99 All Services
Section 5 Construction Services
Heading 9954
(Construction services)
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (On which GST rates are applicable)
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
18
Heading 9954
(Construction services)
(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. (On which GST rates are applicable) 18
Heading 9954
(Construction services)
(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and ServicesTax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –
(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
12
Heading 9954
(Construction services)
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the “in-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban). (On which GST rates are applicable)(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana;
(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased
(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.
12
Heading 9954
(Construction services)
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) railways, including monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex; (On which GST rates are applicable)
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (On which GST rates are applicable)
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government;
(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. (On which GST rates are applicable)
12
Heading 9954
(Construction services)
(vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (On which GST rates are applicable)
(b) a structure meant predominantly for use as (i) an educational, (ii)a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. (On which GST rates are applicable)
Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.
12
Heading 9954
(Construction services)
(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. (On which GST rates are applicable) 5
Heading 9954
(Construction services)
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate baseline. (On which GST rates are applicable) 12
Heading 9954
(Construction services)
(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 12
Heading 9954
(Construction services)
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 5
Heading 9954
(Construction services)
(xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. (On which GST rates are applicable) 5
Heading 9954
(Construction services)
(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 18
Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
Heading 9961 Services in wholesale trade.
Explanation-This service does not include sale or purchase of goods but includes:
– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission
– Services of electronic whole sale agents and brokers,
– Services of whole sale auctioning houses.
18
Heading 9962 Services in retail trade.
Explanation- This service does not include sale or purchase of goods.
18
Heading 9963
(Accommo-dation, food and beverage services)
(i)Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This item excludes the supplies covered under item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
5
Heading 9963
(Accommo-dation, food and beverage services)
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. (On which GST rates are applicable) 5
Heading 9963
(Accommo-dation, food and beverage services)
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. 12
Heading 9963 (Accommo-dation, food and beverage services) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
18
Heading 9963
(Accommo-dation, food and beverage services)
(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. 18
Heading 9963
(Accommo-dation, food and beverage services)
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. 18
Heading 9963
(Accommo-dation, food and beverage services)
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 18
Heading 9963
(Accommo-dation, food and beverage services)
(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 28
Heading 9963
(Accommo-dation, food and beverage services)
(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.
18
Heading 9964
(Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. (On which GST rates are applicable) 5
Heading 9964
(Passenger transport services)
(ii) Transport of passengers, with or without accompanied belongings by-
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). (On which GST rates are applicable)
5
Heading 9964
(Passenger transport services)
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class. (On which GST rates are applicable) 5
Heading 9964
(Passenger transport services)
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 5
Heading 9964
(Passenger transport services)
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. (On which GST rates are applicable) 12
Heading 9964
(Passenger transport services)
(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5
Heading 9964
(Passenger transport services)
(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 12
Heading 9964
(Passenger transport services)
(vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 18
Heading 9965
(Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)). 5
Heading 9965
(Goods transport services)
(ii) Transport of goods in a vessel. 5
Heading 9965
(Goods transport services)
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). (On which GST rates are applicable)

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

5
Heading 9965
(Goods transport services)
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). (On which GST rates are applicable)

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

12
Heading 9965
(Goods transport services)
(iv) Transport of goods in containers by rail by any person other than Indian Railways. (On which GST rates are applicable) 12
Heading 9965
(Goods transport services)
(v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline. (On which GST rates are applicable) 5
Heading 9965
(Goods transport services)
(vi) Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. (On which GST rates are applicable)
12
Heading 9965
(Goods transport services)
(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above 18
Heading 9966
(Rental services of transport vehicles)
(i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5
Heading 9966
(Rental services of transport vehicles)
(i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 12
Heading 9966
(Rental services of transport vehicles)
(ii) Time charter of vessels for transport of goods. (On which GST rates are applicable) 5
Heading 9966
(Rental services of transport vehicles)
(iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. (On which GST rates are applicable) 18
Heading 9967
(Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
5
Heading 9967
(Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
12
Heading 9967
(Supporting services in transport)
(ii) Supporting services in transport other than (i) above. 18
Heading 9968 Postal and courier services. 18
Heading 9969 Electricity, gas, water and other distribution services. (On which GST rates are applicable) 18
Section 7 Financial and related services; real estate services; and rental and leasing services. (On which GST rates are applicable)
Heading 9971
(Financial and related services)
(i) Services provided by a foreman of a chit fund in relation to chit.
Explanation.-(a) “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;
(b)“foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). (On which GST rates are applicable)
12
Heading 9971
(Financial and related services)
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. (On which GST rates are applicable) Same rate of integrated tax as on supply of like goods involving transfer of title in goods
Heading 9971
(Financial and related services)
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods
Heading 9971
(Financial and related services)
(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;
(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;
(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
5
Heading 9971
(Financial and related services)
(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 67 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
Heading 9971
(Financial and related services)
(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 18
Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil
Heading 9972 (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number3, at item (i); sub-item (b), sub-item (c), sub-item (d),sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da)of item (v); and sub-item (c) of item (vi).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
Nil
Heading 9972 (iii) Real estate services other than (i) and (ii) above. 18
Heading 9973
(Leasing or rental services, with or without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 12
Heading 9973
(Leasing or rental services, with or without operator)
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.
[Please refer to Explanation no. (v)]
18
Heading 9973
(Leasing or rental services, with or without operator)
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. (On which GST rates are applicable) Same rate of integrated tax as on supply of like goods involving transfer of title in goods
Heading 9973
(Leasing or rental services, with or without operator)
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. (On which GST rates are applicable) Same rate of integrated tax as on supply of like goods involving transfer of title in goods
Heading 9973
(Leasing or rental services, with or without operator)
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;
(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;
(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. (On which GST rates are applicable)
5
Heading 9973
(Leasing or rental services,  with or without operator)
(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; (On which GST rates are applicable) 65 per cent. Of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.
Heading 9973
(Leasing or rental services, with or without operator)
(vii) Time charter of vessels for transport of goods. (On which GST rates are applicable) 5
Heading 9973
(Leasing or rental services, with or without operator)
(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. (On which GST rates are applicable) Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.
Section 8 Business and Production Services. (On which GST rates are applicable)
Heading 9981 Research and development services. (On which GST rates are applicable) 18
Heading 9982 Legal and accounting services.  (On which GST rates are applicable) 18
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media. (On which GST rates are applicable) 5
Heading 9983
(Other professional, technical and business services)
(ii) Other professional, technical and business services other than (i) above. 18
Heading 9984
(Tele-communi-cation, broadcasting and information supply services)
(i) Supply consisting only of e-book.
Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.
5
(ii) Telecommunications, broadcasting and information supply services other than (i) above. 18
Heading 9985
(Support services)
(i) Supply of tour operators services.
Explanation.- “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
5
Heading 9985
(Support services)
(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5
Heading 9985
(Support services)
(iii) Support services other than (i) and (ii) above. 18
Heading 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean –
(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (On which GST rates are applicable)
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (On which GST rates are applicable)
(e) loading, unloading, packing, storage or warehousing of agricultural produce; (On which GST rates are applicable)(f) agricultural extension services; (On which GST rates are applicable)
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (On which GST rates are applicable)
(h) services by way of fumigation in a warehouse of agricultural produce. (On which GST rates are applicable)
(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (On which GST rates are applicable)
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. (On which GST rates are applicable)
Nil
Heading 9986 (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. (On which GST rates are applicable) 12
Heading 9986 (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. (On which GST rates are applicable) 18
Heading 9987 (i) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. (On which GST rates are applicable) 5
Heading 9987 (ii) Maintenance, repair and installation (except construction) services, other than (i) above. (On which GST rates are applicable) 18
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books), journals and periodicals;
(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;
(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(i) manufacture of handicraft goods.
Explanation.- The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.
5
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent 12
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals
(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.
5
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 12
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(iii) Tailoring services. 5
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. (On which GST rates are applicable) 18
Heading 9989 (i) Services by way of printing of all goods falling under Chapter 48 or 49 including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. (On which GST rates are applicable) 12
Heading 9989 (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. (On which GST rates are applicable) 18
Section 9 Community, Social and Personal Services and other miscellaneous services (On which GST rates are applicable)
Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. (On which GST rates are applicable) 18
Heading 9992 Education services. (On which GST rates are applicable) 18
Heading 9993 Human health and social care services. (On which GST rates are applicable) 18
Heading 9994 (i)Services by way of treatment of effluents by a Common Effluent Treatment Plant. (On which GST rates are applicable) 12
Heading 9994 (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 18
Heading 9995 Services of membership organisations. 18
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. 18
Heading 9996
(Recreational, cultural and sporting services)
(ii) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18
Heading 9996
(Recreational, cultural and sporting services)
(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 18
Heading 9996
(Recreational, cultural and sporting services)
(iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. 28
Heading 9996 (Recreational, cultural and sporting services) (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28
Heading 9996 (Recreational, cultural and sporting services) (v) Gambling. (On which GST rates are applicable) 28
Heading 9996 (Recreational, cultural and sporting services) (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iiia), (iv) and (v) above. (On which GST rates are applicable) 18
Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). (On which GST rates are applicable) 18
Heading 9998 Domestic services. (On which GST rates are applicable) 18
Heading 9999 Services provided by extraterritorial organisations and bodies. (On which GST rates are applicable) 18

 

 

GST Registration India Online Process

(from Section 25 of the Central goods and service tax Act 2017)

Step 1 – Basic information to note before applying for GST registration process

  1. The applicant should check if he/ she is liable for registration under GST. The following people are liable for getting registered under the GST –
  1. persons who are required to deduct tax under section 51 of the Central goods and service tax Act 2017 (these include a department or establishment of the Central Government or State Government; or a local authority; or any Governmental agencies or any such persons or category of persons as may be notified by the Government on the recommendations of the Council) whether or not separately registered under this Act
  2. Any such individual who is registered under any Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
  3. casual taxable persons making taxable supply
  4. every electronic commerce operator
  5. every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and
  6. Every supplier with a turnover above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for the special category North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
  7. Input Service Distributor, whether or not separately registered under this Act
  8. non-resident taxable persons making taxable supply;
  9. persons making any inter-State taxable supply
  10. persons who are required to pay tax under reverse charge
  11. persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise
  12. persons who supply goods or services or both, (exception – other than supplies specified under sub-section (5) of section 9 of the Central goods and service tax Act 2017), through an electronic commerce operator (provided that such electronic commerce operator should be required to collect tax at source under section 52 of the Central goods and service tax Act 2017)
  1. Application for GST registration India shall be made within 30 days from the date on which the person becomes liable to GST registration.
  2. A casual taxable person or a non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business. Further at the time of submission of application he/ she will have to make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.
  3. A person seeking GST registration in India under this act shall be granted a single GST registration in India or a state or union territory. (if the person makes a supply from the territorial waters of India he/ she shall then obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.)
  4. A person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical. (A person will be treated as “distinct persons” for each GST registration application. What this essentially means is that two or more units of the same person will be treated as distinct.)
  5. A person may have done voluntary GST registration process but that would still mean that all the provisions of the GST act are applicable to such person.
  6. Every person shall have a Permanent Account Number issued under the Income tax Act, 1961 in order to be eligible for grant of registration: Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
  7. Registration in the case of any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries; and any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.

 

Step 2 – Step by Step procedure for filing the online application forms for GST registration in India: –

  1. The applicant must visit the official website for GST registration portal on the following link www gst gov in (last accessed on 16 January 2019)
  2. Here click on services and select registration in the drop down menu. You will then be directed to a new page where you have to select new registration.
  3. The application form will appear on the screen. It has 2 parts A and B.
  4. Part A of GST registration Process in India
  5. Starting from the top the first drop box to be filed is “I am a” and this has different options such as taxpayer, tax detector, tax collector, GST practitioner, UN Body, Non resident taxable person, non resident online service provider, other notified person, consulate or embassy. Select the relevant type. Please note that is mandatory.
  6. Next you have to fill in the state/ Union territory and the district where you are located.
  7. The applicant then has to fill in the legal name of the business as mentioned in the PAN card. Please note that this is filed mandatorily.
  8. The applicant also has to enter in the Permanent account Number. (Since both these fields pertaining to PAN are mandatory it is obvious that having a PAN for registration is necessary) (if however you do not have a Pan then at this stage it will give you the option to first apply for your PAN online before proceeding with the registration)
  9. Enter your Email Address and valid mobile number
  10. Enter the captcha and click proceed after checking your details before proceeding with the OTP verification stage
  11. The OTP Verification page is displayed.  Enter the OTP received on your mobile number. Next enter the OTP received by you on the given email ID.
  12. Click submit and finally this stage of the registration process is complete and a system generated Temporary Reference Number (TRN)will be given to you
  13. Part B of GST Application: –
  14. Now using the same link given above login using the Temporary Reference Number”.
  15. Click the edit icon on the page to edit the application. The  GST application form will be displayed on the screen.
  16. Fill in the details in each of the tabs – Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information and Verification.
  17. Next fill in the Details of you Principal place of business
  18. Enter the details of the commodity and save Step 16 – Enter Commodity Details and Continue
  19. Fill in the Details of Bank account and upload document
  20. Verification tab will appear on the screen. This tab displays the details of the verification for the authentication of the details submitted in the form.
  21. Click the SUBMIT button to save the updated information and documents.
  22. Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
  23. Click Sign from the Pop-up window (digital signature using DSC or EVC)
  24. On successful submission it will show a success message on the screen and you will get an acknowledgement on your registered e-mail address and mobile phone number. The Application Reference Number (ARN) receipt is sent on your email address and mobile phone number.

Step 3 – approval or refusal of application for grant of  GST registration in India

(from section 26 and 27 of the Central goods and service tax Act 2017)

  1. If there is no problem with the application, then the registration or a Unique Identity Number will be granted and communicated to the applicant
  2. The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act
  3. Special case of non resident taxable persons – The certificate of GST registration in India issued to a casual taxable person or a non resident taxable person shall be valid for the period specified in the GST application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of GST registration.

 

Who should obtain GST Registration in India

As per section 22 and 24 of the Central goods and service tax Act 2017 the following persons are liable for registration under the GST

  1. persons who are required to deduct tax under section 51 of the Central goods and service tax Act 2017 (these include a department or establishment of the Central Government or State Government; or a local authority; or any Governmental agencies or any such persons or category of persons as may be notified by the Government on the recommendations of the Council) whether or not separately registered under this Act
  2. Any such individual who is registered under any Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
  3. casual taxable persons making taxable supply
  4. every electronic commerce operator
  5. every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and
  6. Every supplier with a turnover above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for the special category North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
  7. Input Service Distributor, whether or not separately registered under this Act
  8. non-resident taxable persons making taxable supply;
  9. persons making any inter-State taxable supply
  10. persons who are required to pay tax under reverse charge
  11. persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise
  12. persons who supply goods or services or both, (exception – other than supplies specified under sub-section (5) of section 9 of the Central goods and service tax Act 2017), through an electronic commerce operator (provided that such electronic commerce operator should be required to collect tax at source under section 52 of the Central goods and service tax Act 2017)

The following people are not liable for GST registration irrespective of any of the above mentioned conditions – (from section 23 of the Central goods and service tax Act 2017)

    1. any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
    2. an agriculturist, to the extent of supply of produce out of cultivation of land.

 

Major Reasons for Online GST Registration in India

  1. the online registration is convenient and easy
  2. The dealer/ person will be legally recognized as a supplier of goods or services
  3. Eligible to avail any benefit given under the GST laws
  4. Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
  5. Pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients

 

Benefits of GST Registration in India

  1. The dealer/ person will be legally recognized as a supplier of goods or services
  2. Eligible to avail any benefit given under the GST laws
  3. Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
  4. Pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients

 

Documents required for GST Registration in India

  1. Permanent Account Number (PAN) of the applicant
  2. Aadhar card of the applicant
  3. Email ID of the applicant or the business/ company
  4. Phone number of the applicant
  5. Proof of the registration of the business for which GST registration India is sought.
  6. Digital signature
  7. Bank account statement/ cancelled cheque which shows the name of the account holder
  8. Proof of constitution of the said business, like a partnership deed or a memorandum of association or a certificate of incorporation
  9. For a partnership additionally, the list of the partners should be submitted along with their identity and address proofs
  10. For a company a list of directors should be given with the identity and address proof attached
  11. What is the advantage of getting a GST Registration Certificate in India?
  1. The dealer/ person will be legally recognized as a supplier of goods or services
  2. Eligible to avail any benefit given under the GST laws
  3. Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
  4. Pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients

 

FAQ’s about GST Registration in India

 

GSTIN or Goods and Service Tax Identification Number is a unique number which all business get after registering their businesses under GST.
Yes, GST registration can be done online by visiting the GST Registration portal.
In the GST Regime, businesses whose turnover exceeds Rs. 20 lakhs (the threshold amount is Rs 10 lakhs for North Eastern states) is required to register as a normal taxable person. This process of registration is called GST registration.
Yes, it is needed. If you are listing taxable goods, then you will need a GST number. Essentially you will need to register under GST to sell goods on Amazon or any other marketplace for that matter.
Yes, it is mandatory. The only exception to this rule is a non-resident taxable person. For such people any other document that has been prescribed will have to be submitted by the applicant to serve the purpose of the Permanent Account Number.
The penalty is 10% of the tax amount due or Rs. 10,000 whichever is higher. The penalty can be raised to 100% if the tax has been evaded deliberately.
Any legal person who has not gotten himself/ herself GST registered can neither collect GST from his/ her customers nor can he/ she claim any Input Tax Credit (ITC) of GST paid by him.
Once a dealer crosses the required threshold GST registration automatically becomes mandatory. He/ she should file an application within 30 days from the date on which the liability for registration arose.
Dealers with all-India gross annual turnover below the threshold turnover would be allowed to take registration if he wants to. By taking such voluntary registration he can enter the credit chain even prior to crossing the threshold limit, provided he does not opt for the Compounding scheme.
Irrespective of his/ her turnover, if any taxable person carries out inter-state supply and / or is liable to pay GST under reverse charge, he will be compulsorily required to take registration. Such person shall neither be eligible for exemption threshold nor for Compounding scheme. However, individual importing services for personal consumption will not be liable to pay GST under reverse charge or register under GST if the GST law so provides.
All UN bodies seeking to claim refund for the taxes paid by them would need to obtain a ID or a Unique Identification Number from the GST portal. The structure of this number would be uniform across the States and would be similar with the GSTIN to avoid any kind of confusion.
The supplier supplying to UN Bodies/ organisations is under a duty to mention the ID or the Unique Identification Number of these organisations on the invoices. These supplies will be treated as business to business supplies.

 

For more details and information regarding GST rates please check out GST online portal.

Gst gov in is an online portal where you can get information on a variety of topics ranging from GST rates on different goods  to GST registration. This GST online portal also provides other related services. The portal is user friendly and has a series of FAQs to help you with any doubts that you may have while surfing the online portal. The portal is very useful for the purposes of GST registration and understanding the procedures involved in things like GST registration process, GST rates etc.

Summary
User Rating
5 based on 5 votes
Service Type
LEGAL CONSULTATION SERVICES OFFERING GST RATES and ONLINE GST REGISTRATION IN INDIA VIA GST RATES PORTAL FOR ONLINE GST APPLICATION IN INDIA
Provider Name
GST RATES,Delhi- Telephone No.7683070210
Area
GST REGISTRATION IN INDIA, GST APPLICATION IN INDIA, GST INDIA CONSULTATION
Description
GST Rates Portal is an online GST Registration Website that offers Online GST Registration in India, Online GST Application in India, Goods and Service Tax Registration India and various GST Consultations in India at most affordable and pocket-friendly prices