GST Rates

Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles

Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]

[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof

Prefabricated buildings

Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)

Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes]

Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods

Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]

Hand sieves and hand riddles

Travel sets for personal toilet, sewing or shoe or clothes cleaning

Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.

Boards, with writing or drawing surface, whether or not framed

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks]

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations

Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]

Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing

Monopods, bipods, tripods and similar articles

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

Laboratory chemicals

Tyre for tractors

Tube for tractor tyres

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

Hydraulic Pumps for Tractors

Bumpers and parts thereof for tractors

Brakes assembly and its parts thereof for tractors

Gear boxes and parts thereof for tractors

Transaxles and its parts thereof for tractors

Road wheels and parts and accessories thereof for tractors