Schedule SR No Heading Description GST Rate Compensation Cess Rate
III 447 9608
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.
18
III 448 961000 00
Boards, with writing or drawing surface, whether or not framed
18
III 448A 9611
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
18
III 449 9612
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
18
III 449A 9613
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks]
18
III 449AA 9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
18
III 449B 9617
Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]
18
III 449C 9618
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
18
III 450 962000 00
Monopods, bipods, tripods and similar articles
18
III 451 9801
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.
18
III 452. 9802
Laboratory chemicals
18
III 452A 401170 00
Tyre for tractors
18
III 452B 401390 49
Tube for tractor tyres
18
III 452C 840820 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
18
III 452D 841381 90
Hydraulic Pumps for Tractors
18
III 452E 870810 10
Bumpers and parts thereof for tractors
18
III 452F 870830 00
Brakes assembly and its parts thereof for tractors
18
III 452G 870840 00
Gear boxes and parts thereof for tractors
18
III 452H 870850 00
Transaxles and its parts thereof for tractors
18
III 452I 870870 00
Road wheels and parts and accessories thereof for tractors
18
III 452J 870891 00
(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof
18
III 452K 870892 00
Silencer assembly for tractors and parts thereof
18
III 452L 870893 00
Clutch assembly and its parts thereof for tractors
18
III 452M 870894 00
Steering wheels and its parts thereof for tractor
18
III 452N 870899 00
Hydraulic and its parts thereof for tractors
18
III 452O 870899 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.
18
III 452P AnyChapter
Permanent transfer of Intellectual Property (IP) right
18
III 452Q AnyChapter
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.
18
III 453 AnyChapter
Goods which are not specified in Schedule I, II, IV, V or VI
18
IV 10 2106 90 20
Panmasala
28
IV 12 2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
28
IV 12A 22029990
CaffeinatedBeverages
28
IV 12B 2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice
28
IV 13 2401
Unmanufacturedtobacco; tobacco refuse [other than tobacco leaves]
28
IV 14 2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
28
IV 15 2403
Othermanufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
28
IV 15A 2404 11 00
Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
28
IV 15B 2404 19 00
Products containing tobacco or nicotine substitutes and intended for inhalation without combustion
28
IV 18 2523
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
28
IV 46 4011
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]
28
IV 114 8407
Spark-ignitionreciprocating or rotary internal combustion piston engine [other than aircraft engines
28
IV 115 8408
Compression-ignition internal combustion piston engines (diesel orsemi-diesel engines)
28
IV 116 8409
Partssuitable for use solely or principally with the engines of heading 8407 or 8408
28
IV 117 8413
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]
28
IV 119 8415
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
28
IV 122 8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
28
IV 139 8507
Electric accumulators, including separators therefor, whether or not rectangular (includingsquare) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks
28
IV 143 8511
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
28
IV 154 8528
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
28
IV 163A 8701
Road tractors for semi-trailers of engine capacity more than 1800 cc]
28
IV 164 8702
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]
28
IV 165 8703
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]
28
IV 166 8704
Motorvehicles for the transport of goods [other than Refrigerated motor vehicles]
28
IV 168 8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
28
IV 169 8707
Bodies(including cabs), for the motor vehicles of headings 8701 to 8705
28
IV 170 8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
28
IV 173 8711
Motorcycles (including mopeds) and cycles fitted with anauxiliary motor, with or without side-cars; side-cars
28
IV 174 8714
Parts and accessories of vehicles of heading 8711
28
IV 176 8802
Aircrafts for personal use
28
IV 176 8806
Aircrafts for personal use
28
IV 177 8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes
28
IV 210 9302
Revolvers and pistols, other than those of heading 9303 or 9304
28
IV 223 9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
28
IV 227 9804
All dutiable articles intended for personal use
28
IV 227A Any Chapter
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;]
28
V 1 7101
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
3
V 5 7105
Dust and powder of natural or synthetic precious or semi-precious stones
3
V 6 7106
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
3
V 7 7107
Base metals clad with silver, not further worked than semi-manufactured
3
V 8 7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
3
V 9 7109
Base metals or silver,clad with gold, not further workedthan semi-manufactured
3
V 10 7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
3
V 11 7111
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
3
V 12 7112
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.
3
V 13 7113
Articlesof jewellery and parts thereof, of precious metal or [of metal clad with precious metal
3
V 14 7114
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
3
V 15 7115
Other articles of precious metal or of metal clad with preciousmetal
3
V 16 7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
3
V 17 7117
groundnut sweets and gajakImitation jewellery [other than bangles of lac/shellac]
3
V 18 7118
Coin
3
VI 1 7102
Rough diamonds or simply sawn diamonds, industrial or non-industrial
0.25
VI 2 7103
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
0.25
VI 3 7104
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
0.25
VII 1 7102
Goods other than those specified against S. No. 1 in Schedule VI
1.5
VII 2 7104
Goods other than those specified against S. No. 3 in Schedule VI";
1.5
Nil rate 1 0101
Live asses, mules and hinnies
0
Nil rate 2 0102
Live bovine animals
0
Nil rate 3 0103
Live swine
0
Nil rate 4 0104
Live sheep and goats
0
Nil rate 5 0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
0
Nil rate 6 0106
Otherlive animal such as Mammals, Birds, Insects
0
Nil rate 7 0201
Meatof bovine animals, fresh and chilled.
0
Nil rate 8 0203
Allgoods, fresh or chilled
0
Nil rate 8 0204
Allgoods, fresh or chilled
0
Nil rate 8 0205
Allgoods, fresh or chilled
0
Nil rate 8 0206
Allgoods, fresh or chilled
0
Nil rate 8 0207
Allgoods, fresh or chilled
0
Nil rate 8 0208
Allgoods, fresh or chilled
0
Nil rate 8 0209
Allgoods, fresh or chilled
0
Nil rate 9 0202
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
0

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