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