| Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
|---|---|---|---|---|---|
| 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 | |
| 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 |
