Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
---|---|---|---|---|---|
I | 86 | 1514 |
Rape,colza or mustard oil and fractionsthereof, whether
or not refined, but not chemically modified.
|
5 | |
I | 87 | 1515 |
Other fixed vegetable or microbial fats and oils
(including jojoba oil) and their fractions, whether or not refined, but not chemically modified
|
5 | |
I | 88 | 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 | |
I | 89 | 1517 |
Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions ofdifferent vegetable fats or
vegetable oils of this Chapter, other than edible fats or oils or theirfractions of heading 1516
|
5 | |
I | 90 | 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 | |
I | 91 | 1701 |
Beetsugar, cane sugar
|
5 | |
I | 91A | 1701 |
Jaggeryof all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged andlabelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged andlabelled
|
5 | |
I | 91A | 1702 |
Jaggeryof all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged andlabelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged andlabelled
|
5 | |
I | 92 | 1702 |
Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanutchikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,
groundnut sweets, gajak, khaja, khajuli, anarsa
|
5 | |
I | 92 | 1704 |
Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanutchikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,
groundnut sweets, gajak, khaja, khajuli, anarsa
|
5 | |
I | 93 | 1801 |
Cocoabeans whole or broken, raw or roasted
|
5 | |
I | 94 | 1802 |
Cocoashells, husks, skins and other cocoa waste
|
5 | |
I | 95 | 1803 |
Cocoapaste whether or not de-fatted
|
5 | |
I | 96 | 190120 00 |
Mixesand doughs for the preparation of bread, pastry and
other baker's wares
|
5 | |
I | 96A | 1901 |
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]
|
5 | |
I | 97 | 1902 |
Seviyan(vermicelli)
|
5 | |
I | 98 | 1903 |
Tapioca and substitutes therefor prepared from starch, in
the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
|
5 | |
I | 98A | 1904 |
Puffedrice, commonly known as Muri, flattened or beaten rice, commonly known asChira, parched rice, commonly known as khoi, parched paddy or rice coatedwith sugar or gur, commonly known as Murki, pre-packaged and labelled”;
|
5 | |
I | 99 | 1905 |
Pizzabread
|
5 | |
I | 99A | 1905 |
Khakhra,Plain chapatti or roti
|
5 | |
I | 99A | 2106 |
Khakhra,Plain chapatti or roti
|
5 | |
I | 99B | 1905 |
Un-fried or un-cooked snack pellets, by whatever name called ,manufactured through process of extrusion]
|
5 | |
I | 100 | 190540 00 |
Rusks,toasted bread and similar toasted products
|
5 | |
I | 100A | 2106 |
RoastedGram, idli/dosa batter, chutney powder
|
5 | |
I | 101 | 210690 |
Sweetmeats
|
5 | |
I | 101A | 210690 |
Namkeens, bhujia, mixture, chabena and similar ediblepreparations in ready for consumption form, other than those pre-packaged andlabelled.
|
5 | |
I | 102 | 220190 10 |
Iceand snow
|
5 | |
I | 102A | 2207 |
Ethylalcohol supplied to Oil Marketing Companies or Petroleum refineries forblending with motor spirit (petrol)
|
5 | |
I | 103 | 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 | |
I | 103A | 2302 |
Bran,sharps and other residues, whether or not in the form of pellets, derivedfrom the sifting, milling or other working of cereals or of leguminous plants[other than aquatic feed including shrimp feed and prawn feed, poultry feedand cattle feed, including grass, hay and straw, supplement and additives,husk of pulses including chilka, concentrates including chuni or churi,khanda, wheat bran, de-oiled cake
|
5 | |
I | 103B | 2302 |
Ricebran (other than de-oiled rice bran)
|
5 | |
I | 104 | 2303 |
Residuesof 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 | |
I | 105 | 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 | |
I | 106 | 2305 |
Oil-cake and other solid residues, whether or not ground
or in the form of pellets,resulting from the extraction ofground-nut oil.
|
5 | |
I | 107 | 2306 |
Oil-cakeand other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305other than cottonseed oil cake
|
5 | |
I | 108 | 2307 |
Winelees; argol
|
5 | |
I | 108A | 2309 |
Fish soluble paste
|
5 | |
I | 109 | 2401 |
Tobaccoleaves
|
5 | |
I | 110 | 2502 |
Unroastediron pyrites.
|
5 | |
I | 111 | 2503 |
Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur
|
5 | |
I | 112 | 2504 |
Naturalgraphite.
|
5 | |
I | 113 | 2505 |
Naturalsands of all kinds, whether or not coloured, other
than metal bearing sands of Chapter 26.
|
5 | |
I | 114 | 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 | |
I | 115 | 2507 |
Kaolinand other kaolinic clays, whether or not calcined.
|
5 | |
I | 116 | 2508 |
Other clays (not including expanded clays of heading
6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
|
5 | |
I | 117 | 2509 |
Chalk.
|
5 | |
I | 118 | 2510 |
Natural calcium phosphates, natural aluminium calcium
phosphates and phosphatic chalk.
|
5 | |
I | 119 | 2511 |
Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether ornot calcined, other than barium oxideof heading 2816.
|
5 | |
I | 120 | 2512 |
Siliceous fossil meals (for example, kieselguhr, tripolite anddiatomite) and similar siliceous earths, whether or not
calcined, of an apparent specific gravity of 1 or less.
|
5 | |
I | 121 | 2513 |
Pumice stone; emery; natural corundum, natural garnet
and other natural abrasives, whether or not heat-treated.
|
5 | |
I | 122 | 2514 |
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks orslabs of a rectangular
(including square) shape.
|
5 | |
I | 123 | [2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802 |
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which isready to use
|
5 | |
I | 123A | 251511 00 |
Marbleand travertine, crude or roughly trimmed
|
5 | |
I | 124 | 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 (includingsquare) shape.
|
5 | |
I | 125 | 251611 00 |
Granitecrude or roughly trimmed
|
5 | |
I | 126 | 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 ornot 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 | |
I | 127 | 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; 2518 10 dolomite, Not calcined or sintered
|
5 | |
I | 128 | 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 | |
I | 129 | 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 | |
I | 130 | 2521 |
Limestoneflux; limestone and other calcareous stone, of a
kind used for the manufacture of lime or cement.
|
5 | |
I | 131 | 2522 |
Quicklime, slaked lime and hydraulic lime, other than
calcium oxide and hydroxide of heading 2825.
|
5 | |
I | 132 | 2524 |
Asbestos
|
5 | |
I | 133 | 2525 |
Mica,including splitting; mica waste.
|
5 | |
I | 134 | 2526 |
Naturalsteatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape;talc.
|
5 | |
I | 135 | 2528 |
Naturalborates 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 (claculated on dryweight)
|
5 | |
I | 136 | 2529 |
Feldspar; leucite, nepheline and nepheline syenite;
fluorspar.
|
5 | |
I | 137 | 2530 |
Mineralsubstances not elsewhere specified or included.
|
5 | |
I | 149 | 2611 |
Tungstenores and concentrates.
|
5 | |
I | 150 | 2612 |
Uraniumor thorium ores and concentrates.
|
5 | |
I | 151 | 2613 |
Molybdenumores and concentrates.
|
5 | |
I | 152 | 2614 |
Titaniumores and concentrates.
|
5 | |
I | 153 | 2615 |
Niobium, tantalum, vanadium or zirconium ores and
concentrates.
|
5 | |
I | 154 | 2616 |
Preciousmetal ores and concentrates.
|
5 | |
I | 155 | 2617 |
Otherores and concentrates
|
5 | |
I | 156 | 2618 |
Granulatedslag (slag sand) from the manufacture of iron
or steel
|
5 | |
I | 156A | 2621 |
FlyAsh
|
5 | |
I | 156B | 2619 |
Linz-Donawitz (LD) Slag
|
5 | |
I | 157 | 27 |
Bio-gas
|
5 | |
I | 158 | 2701 |
Coal; briquettes, ovoids and similar solid fuels
manufactured from coal
|
5 | |
I | 159 | 2702 |
Lignite,whether or not agglomerated, excluding jet
|
5 | |
I | 160 | 2703 |
Peat(including peat litter), whether or not agglomerated
|
5 | |
I | 161 | 2704 |
Cokeand semi coke of coal, of lignite or of peat, whether or not agglomerated;retort carbon
|
5 | |
I | 162 | 2705 |
Coalgas, water gas, producer gas and similar gases, other
than petroleum gases and other gaseous hydrocarbons
|
5 | |
I | 164 | 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 iii.Marine Fuel 0.5% (FO)
|
5 | |
I | 165 | 271112 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 | |
I | 165 | 2711 13 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 | |
I | 165 | 2711 19 10 |
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 | |
I | 165A | 271112 00 |
Liquefied Propane and Butane mixture, Liquefied Propane,Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to householddomestic consumers”;
|
5 | |
I | 165A | 2711 13 00 |
Liquefied Propane and Butane mixture, Liquefied Propane,Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to householddomestic consumers”;
|
5 | |
I | 165A | 2711 19 10 |
Liquefied Propane and Butane mixture, Liquefied Propane,Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to householddomestic consumers”;
|
5 | |
I | 166 | 28 |
Thoriumoxalate
|
5 | |
I | 167 | 28 |
EnrichedKBF4 (enriched potassium fluroborate)
|
5 | |
I | 168 | 28 |
Enrichedelemental boron
|
5 | |
I | 169 | 28 |
Nuclearfuel
|
5 | |
I | 170 | 280511 |
Nucleargrade sodium
|
5 | |
I | 170A | 2809 |
Fertilizergrade phosphoric acid
|
5 | |
I | 171 | 2845 |
Heavywater and other nuclear fuels
|
5 | |
I | 172 | 2853 |
Compressedair
|
5 | |
I | 173 | 30 |
Insulin
|
5 | |
I | 174 | 3002 |
Animalor Human Blood Vaccines
|
5 |