GST Rates

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

(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof

Silencer assembly for tractors and parts thereof

Clutch assembly and its parts thereof for tractors

Steering wheels and its parts thereof for tractor

Hydraulic and its parts thereof for tractors

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

Permanent transfer of Intellectual Property (IP) right

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under subsection 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019 Explanation. For the purpose of this entry,– (i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.

Goods which are not specified in Schedule I, II, IV, V or VI

Panmasala

All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured

CaffeinatedBeverages

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice

Unmanufacturedtobacco; tobacco refuse [other than tobacco leaves]

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Othermanufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

Products containing tobacco or nicotine substitutes and intended for inhalation without combustion

Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

Newpneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cyclerickshaws; [rear tractor tyres; and of a kind used on aircraft]

Spark-ignitionreciprocating or rotary internal combustion piston engine [other than aircraft engines

Compression-ignition internal combustion piston engines (diesel orsemi-diesel engines)

Partssuitable for use solely or principally with the engines of heading 8407 or 8408

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]

Air-conditioning machines, comprising a motor-driven fan and elements forchanging the temperature and humidity, including those machines in which the humidity cannot be separately regulated

Dish washing machines, household [8422 11 00] and other [8422 19 00]

Electric accumulators, including separators therefor, whether or not rectangular (includingsquare) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks

Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) andcut-outs of a kind used in conjunction with such engines

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recordingor reproducing apparatus [other than computer monitors not exceeding 32 inches , set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches

Road tractors for semi-trailers of engine capacity more than 1800 cc]

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]

Motorcars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]

Motorvehicles for the transport of goods [other than Refrigerated motor vehicles]

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Bodies(including cabs), for the motor vehicles of headings 8701 to 8705

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

Motorcycles (including mopeds) and cycles fitted with anauxiliary motor, with or without side-cars; side-cars

Parts and accessories of vehicles of heading 8711

Aircrafts for personal use

Aircrafts for personal use

Yachts and other vessels for pleasure or sports; rowing boats and canoes

Revolvers and pistols, other than those of heading 9303 or 9304

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

All dutiable articles intended for personal use

Specified actionable claim;Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of—(i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;]

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, naturalor cultured, temporarily strung for convenience of transport

Dust and powder of natural or synthetic precious or semi-precious stones

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form

Base metals clad with silver, not further worked than semi-manufactured

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form

Base metals or silver,clad with gold, not further workedthan semi-manufactured

Platinum, unwrought or in semi-manufactured forms, or in powder form

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured

Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

Articlesof jewellery and parts thereof, of precious metal or [of metal clad with precious metal

Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal

Other articles of precious metal or of metal clad with preciousmetal

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

groundnut sweets and gajakImitation jewellery [other than bangles of lac/shellac]

Coin

Rough diamonds or simply sawn diamonds, industrial or non-industrial

precious stones (other than diamonds) and semi-precious stones,whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport

Syntheticor reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or gradedbut not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other thandiamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawnor roughly shaped

Goods other than those specified against S. No. 1 in Schedule VI

Goods other than those specified against S. No. 3 in Schedule VI";

Live asses, mules and hinnies

Live bovine animals

Live swine

Live sheep and goats

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

Otherlive animal such as Mammals, Birds, Insects

Meatof bovine animals, fresh and chilled.

Allgoods, fresh or chilled

Allgoods, fresh or chilled

Allgoods, fresh or chilled

Allgoods, fresh or chilled

Allgoods, fresh or chilled

Allgoods, fresh or chilled

Allgoods, fresh or chilled

Allgoods [other than fresh or chilled] other than pre-packaged and labelled.