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