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