Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
---|---|---|---|---|---|
I | 1 | 0202 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0203 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0204 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0205 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0206 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0207 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0208 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0209 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 1 | 0210 |
All goods[other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 2 | 0303 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 2 | 0304 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 2 | 0305 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 2 | 0306 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 2 | 0307 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 2 | 0308 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 2 | 0309 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 7 | 0401 |
UltraHigh Temperature (UHT) milk
|
5 | |
I | 8 | 0402 |
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk
powder, milk food for babies [other than condensed milk]
|
5 | |
I | 9 | 0403 |
Yoghurt;Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing
added fruit, nuts or cocoa
|
5 | |
I | 9A | 0403 |
Curd,Lassi, Butter milk, pre-packaged and labelled
|
5 | |
I | 10 | 0404 |
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether ornot containing added sugar or other sweetening matter, not elsewherespecified or included
|
5 | |
I | 11 | 0406 |
Chena or paneer pre-packaged and labelled
|
5 | |
I | 12 | 0408 |
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.
|
5 | |
I | 13 | 0409 |
Naturalhoney pre-packaged and labelled
|
5 | |
I | 14 | 0410 |
Insects and other edible products of animal origin, not
elsewhere specified or included
|
5 | |
I | 15 | 0502 |
Pigs', hogs' or boars' bristles and hair; badger hair and
other brush making hair; waste of such bristles or hair.
|
5 | |
I | 16 | 0504 |
Allgoods [other than fresh or chilled] pre-packaged and labelled.
|
5 | |
I | 17 | 0505 |
Skinsand other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder
and waste of feathers or parts of feathers
|
5 | |
I | 18 | 0507 [Except 050790] |
Ivory, tortoise-shell, whalebone and whalebone hair,
horns, unworked or simply prepared but not cut to shape; powder and wasteof these products.
|
5 | |
I | 19 | 0508 |
Coraland 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 | |
I | 20 | 0510 |
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products,fresh,
chilled, frozen or otherwise provisionally preserved.
|
5 | |
I | 21 | 0511 |
Animalproducts not elsewhere specified or included; dead
animals of Chapter 1 or 3, unfit forhuman consumption, other than semen including frozen semen.
|
5 | |
I | 22 | 7 |
Herb, bark, dry plant, dry root, commonly known as
jaribooti and dry flower
|
5 | |
I | 25 | 0713 |
Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled.
|
5 | |
I | 26 | 0714 |
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulincontent, frozen, whether or not sliced or in the form of pellets pre-packagedand labelled.
|
5 | |
I | 27 | 0801 |
Cashew nuts, whether or not shelled or peeled,
desiccated coconuts
|
5 | |
I | 28 | 0802 |
Driedareca nuts, whether or not shelled or peeled
|
5 | |
I | 29 | 0802 |
Dried chestnuts (singhada), whether or not shelled or peeled
|
5 | |
I | 29 | 0813 |
Dried chestnuts (singhada), whether or not shelled or peeled
|
5 | |
I | 29A | 0802 |
Walnuts,whether or not shelled
|
5 | |
I | 30 | 08 |
Driedmakhana, whether or not shelled or peeled pre-packaged and labelled.
|
5 | |
I | 30A | 0804 |
Mangoessliced, dried
|
5 | |
I | 31 | 0806 |
Grapes,dried, and raisins
|
5 | |
I | 32 | 0811 |
Fruitand nuts, uncooked or cooked by steaming or boiling
in water, frozen, whether or not containing added sugar or other sweeteningmatter
|
5 | |
I | 33 | 0812 |
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in otherpreservative solutions), but unsuitable in that state for
immediate consumption
|
5 | |
I | 34 | 0814 |
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in
sulphur water or in other preservative solutions
|
5 | |
I | 35 | 0901 |
Coffee roasted, whether or not decaffeinated coffee
husks and skins; coffee substitutes containing coffee in any proportion [otherthan coffee beans not roasted]
|
5 | |
I | 36 | 0902 |
Tea, whether or not flavoured [other than unprocessed
green leaves of tea
|
5 | |
I | 37 | 0903 |
Maté
|
5 | |
I | 38 | 0904 |
Pepper of the genus Piper; dried or crushed or ground
fruits of the genus Capsicum or of the genus Pimenta
|
5 | |
I | 39 | 0905 |
Vanilla
|
5 | |
I | 40 | 0906 |
Cinnamonand cinnamon-tree flowers
|
5 | |
I | 41 | 0907 |
Cloves(whole fruit, cloves and stems)
|
5 | |
I | 42 | 0908 |
Nutmeg,mace and cardamoms
|
5 | |
I | 43 | 0909 |
Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries [other than of seed quality]
|
5 | |
I | 44 | 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 otherspices
|
5 | |
I | 45 | 10 |
Allgoods i.e. cereals pre-packaged and labelled.
|
5 | |
I | 46 | 1001 |
Wheat and meslin pre-packaged and labelled.
|
5 | |
I | 47 | 1002 |
Rye pre-packaged and labelled.
|
5 | |
I | 48 | 1003 |
Barley pre-packaged and labelled.
|
5 | |
I | 49 | 1004 |
Oats pre-packaged and labelled.
|
5 | |
I | 50 | 1005 |
Maize(corn) pre-packaged and labelled.
|
5 | |
I | 51 | 1006 |
Ricepre-packaged and labelled.
|
5 | |
I | 52 | 1007 |
Grainsorghum pre-packaged and labelled.
|
5 | |
I | 53 | 1008 |
Buckwheat,millet and canary seed; other cerealssuch as Jawar, Bajra, Ragi pre-packaged and labelled.
|
5 | |
I | 54 | 1101 |
Wheator meslin flour pre-packaged and labelled.
|
5 | |
I | 55 | 1102 |
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Ryeflour, etc. pre-packaged and labelled.
|
5 | |
I | 56 | 1103 |
Cerealgroats, meal and pellets, including suji and dalia pre-packaged and labelled.
|
5 | |
I | 57 | 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]
|
5 | |
I | 58 | 1105 |
Meal, powder, Flour flakes, granules and pellets of potatoespre-packaged and labelled.
|
5 | |
I | 59 | 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 theproducts of Chapter 8 pre-packaged and labelled.
|
5 | |
I | 61 | 0713 |
Guargum refined split
|
5 | |
I | 62 | 110900 00 |
Wheatgluten, whether or not dried
|
5 | |
I | 63 | 12 |
Allgoods other than of seed quality
|
5 | |
I | 64 | 1201 |
Soya beans, whether or not broken other than of seed quality.
|
5 | |
I | 65 | 1202 |
Ground-nuts,not roasted or otherwise cooked, whether or
not shelled or broken other than of seed quality.
|
5 | |
I | 66 | 1203 |
Copra
|
5 | |
I | 67 | 1204 |
Linseed,whether or not broken other than of seed quality.
|
5 | |
I | 68 | 1205 |
Rapeor colza seeds, whether or not broken other than of
seed quality.
|
5 | |
I | 69 | 1206 |
Sunflowerseeds, whether or not broken other than of seed
quality
|
5 | |
I | 70 | 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
|
5 | |
I | 71 | 1208 |
Flour and meals of oil seeds or oleaginous fruits, other
than those of mustard
|
5 | |
I | 71A | 1209 |
Tamarindseeds meant for any use other than sowing
|
5 | |
I | 72 | 121020 00 |
Hop cones, ground, powdered or in the form of pellets; lupulin
|
5 | |
I | 73 | 1211 |
Plantsand parts of plants (including seedsand fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similarpurpose, frozen or dried,
whether or not cut, crushed or powdered
|
5 | |
I | 74 | 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 (includingunroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for humanconsumption, not elsewhere specified or included
|
5 | |
I | 75 | 1301 |
Natural gums, resins, gum-resins and oleoresins (for
example, balsams) [other than lac and shellac]
|
5 | |
I | 76 | 1301 |
Compoundedasafoetida commonly known as heeng
|
5 | |
I | 76A | 13 |
TamarindKernel powder
|
5 | |
I | 77 | 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)
|
5 | |
I | 78 | 1404[other than 1404 90 10, 1404 90 40, 1404 90 50] [1404 90 60 |
Vegetable products not elsewhere specified or included such as, Cottonlinters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind usedprimarily for carving, Rudraksha seeds[other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconutshell, unworked
|
5 | |
I | 78A | 1404 |
Mehendipaste in cones
|
5 | |
I | 78A | 3305 |
Mehendipaste in cones
|
5 | |
I | 79 | 1507 |
Soya-beanoil and its fractions, whether or not refined, but
not chemically modified
|
5 | |
I | 80 | 1508 |
Ground-nut oil and its fractions, whether or not refined,
but not chemically modified.
|
5 | |
I | 81 | 1509 |
Oliveoil and its fractions, whether or not refined, but not
chemically modified.
|
5 | |
I | 82 | 1510 |
Otheroils 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 heading1509
|
5 | |
I | 83 | 1511 |
Palmoil and its fractions, whether or not refined, but not
chemically modified.
|
5 | |
I | 84 | 1512 |
Sunflower-seed,safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically
modified.
|
5 | |
I | 85 | 1513 |
Coconut(copra), palm kernel or babassu oil and fractions
thereof, whether or not refined, but not chemically modified.
|
5 |