| Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
|---|---|---|---|---|---|
| Nil rate | 9 | 0203 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 9 | 0204 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 9 | 0205 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 9 | 0206 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 9 | 0207 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 9 | 0208 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 9 | 0209 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 9 | 0210 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 10 |
[Omitted]
|
0 | ||
| Nil rate | 11 |
[Omitted]
|
0 | ||
| Nil rate | 12 |
[Omitted]
|
0 | ||
| Nil rate | 13 |
[Omitted]
|
0 | ||
| Nil rate | 14 |
[Omitted]
|
0 | ||
| Nil rate | 15 |
[Omitted]
|
0 | ||
| Nil rate | 16 |
[Omitted]
|
0 | ||
| Nil rate | 17 |
[Omitted]
|
0 | ||
| Nil rate | 18 | 03 |
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
|
0 | |
| Nil rate | 19 | 0301 |
Livefish.
|
0 | |
| Nil rate | 20 | 0302 |
Fish, fresh or chilled, excluding fish fillets and other
fish meat of heading 0304
|
0 | |
| Nil rate | 21 | 0304 |
Allgoods, fresh or chilled
|
0 | |
| Nil rate | 21 | 0306 |
Allgoods, fresh or chilled
|
0 | |
| Nil rate | 21 | 0307 |
Allgoods, fresh or chilled
|
0 | |
| Nil rate | 21 | 0308 |
Allgoods, fresh or chilled
|
0 | |
| Nil rate | 22 | 0303 |
Allgoods [other than fresh or chilled] and other than pre-packaged and labelled.
|
0 | |
| Nil rate | 22 | 0304 |
Allgoods [other than fresh or chilled] and other than pre-packaged and labelled.
|
0 | |
| Nil rate | 22 | 0305 |
Allgoods [other than fresh or chilled] and other than pre-packaged and labelled.
|
0 | |
| Nil rate | 22 | 0306 |
Allgoods [other than fresh or chilled] and other than pre-packaged and labelled.
|
0 | |
| Nil rate | 22 | 0307 |
Allgoods [other than fresh or chilled] and other than pre-packaged and labelled.
|
0 | |
| Nil rate | 22 | 0308 |
Allgoods [other than fresh or chilled] and other than pre-packaged and labelled.
|
0 | |
| Nil rate | 22 | 0309 |
Allgoods [other than fresh or chilled] and other than pre-packaged and labelled.
|
0 | |
| Nil rate | 23 |
[Omitted]
|
0 | ||
| Nil rate | 24 |
[Omitted]
|
0 | ||
| Nil rate | 25 | 0401 |
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweeteningmatter, excluding Ultra
High Temperature (UHT) milk
|
0 | |
| Nil rate | 26 | 0403 |
Curd,Lassi, Butter milk, other than pre-packaged and labelled
|
0 | |
| Nil rate | 27 | 0406 |
Chena or paneer, other than pre-packaged and labelled.
|
0 | |
| Nil rate | 28 | 0407 |
Birds'eggs, in shell, fresh, preserved or cooked
|
0 | |
| Nil rate | 29 | 0409 |
Natural honey, other than pre-packaged andlabelled.
|
0 | |
| Nil rate | 30 | 0501 |
Human hair, unworked, whether or not washed or
scoured; waste of human hair
|
0 | |
| Nil rate | 30A | 0504 |
Allgoods, fresh or chilled
|
0 | |
| Nil rate | 30B | 0504 |
Allgoods [other than fresh or chilled] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 31 | 0506 |
All goods i.e. Bones and horn-cores, unworked,defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these
products
|
0 | |
| Nil rate | 32 | 0507 90 |
All goods i.e. Hoof meal; horn meal; hooves, claws,
nails and beaks; antlers; etc.
|
0 | |
| Nil rate | 33 | 0511 |
Semen including frozen semen
|
0 | |
| Nil rate | 34 | 06 |
Livetrees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage
|
0 | |
| Nil rate | 35 | 0701 |
Potatoes,fresh or chilled.
|
0 | |
| Nil rate | 36 | 0702 |
Tomatoes,fresh or chilled.
|
0 | |
| Nil rate | 37 | 0703 |
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
|
0 | |
| Nil rate | 38 | 0704 |
Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled.
|
0 | |
| Nil rate | 39 | 0705 |
Lettuce (Lactuca sativa) and chicory (Cichorium spp.),
fresh or chilled.
|
0 | |
| Nil rate | 40 | 0706 |
Carrots, turnips, salad beetroot, salsify, celeriac,
radishes and similar edible roots, fresh or chilled.
|
0 | |
| Nil rate | 41 | 0707 |
Cucumbersand gherkins, fresh or chilled.
|
0 | |
| Nil rate | 42 | 0708 |
Leguminous vegetables, shelled or unshelled, fresh or chilled.
|
0 | |
| Nil rate | 43 | 0709 |
Other vegetables, fresh or chilled
|
0 | |
| Nil rate | 43A | 0710 |
Vegetables(uncooked or cooked by steaming or boiling
in water), frozen
|
0 | |
| Nil rate | 43B | 0711 |
Vegetables provisionally preserved, but unsuitable in that state for immediate consumption
|
0 | |
| Nil rate | 44 | 0712 |
Dried vegetables, whole, cut, sliced, broken or in
powder, but not further prepared.
|
0 | |
| Nil rate | 45 | 0713 |
Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled
|
0 | |
| Nil rate | 46 | 0714 |
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or
inulin content, fresh or chilled,dried sago pith.
|
0 | |
| Nil rate | 46A | 714 |
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch orinulin content, frozen, whether or not sliced or in the form of pellets other thanpre-packaged and labelled.
|
0 | |
| Nil rate | 46B | 08 |
Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled
|
0 | |
| Nil rate | 47 | 0801 |
Coconuts, fresh or dried, whether or not shelled or
peeled
|
0 | |
| Nil rate | 48 | 0801 |
Brazilnuts, fresh, whether or not shelled or peeled
|
0 | |
| Nil rate | 49 | 0802 |
Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola
spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled
|
0 | |
| Nil rate | 50 | 0803 |
Bananas,including plantains, fresh or dried
|
0 | |
| Nil rate | 51 | 0804 |
Dates,figs, pineapples, avocados, guavas, mangoes and
mangosteens, fresh.
|
0 | |
| Nil rate | 52 | 0805 |
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
|
0 | |
| Nil rate | 53 | 0806 |
Grapes, fresh
|
0 | |
| Nil rate | 54 | 0807 |
Melons(including watermelons) and papaws (papayas),
fresh.
|
0 | |
| Nil rate | 55 | 0808 |
Apples,pears and quinces, fresh.
|
0 | |
| Nil rate | 56 | 0809 |
Apricots,cherries, peaches (including nectarines), plums
and sloes, fresh.
|
0 | |
| Nil rate | 57 | 0810 |
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
|
0 | |
| Nil rate | 57A | 0813 |
Tamarind dried
|
0 | |
| Nil rate | 58 | 0814 |
Peelof citrus fruit or melons (including watermelons),
fresh.
|
0 | |
| Nil rate | 59 | 7 |
Allgoods of seed quality
|
0 | |
| Nil rate | 59 | 9 |
Allgoods of seed quality
|
0 | |
| Nil rate | 59 | 10 |
Allgoods of seed quality
|
0 | |
| Nil rate | 60 | 0901 |
Coffeebeans, not roasted
|
0 | |
| Nil rate | 61 | 0902 |
Unprocessed green leaves of tea
|
0 | |
| Nil rate | 62 | 0909 |
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality
|
0 | |
| Nil rate | 63 | 0910 11 10 |
Freshginger, other than in processed form
|
0 | |
| Nil rate | 64 | 0910 30 10 |
Freshturmeric, other than in processed form
|
0 | |
| Nil rate | 65 | 1001 |
Wheat and meslin other than pre-packagedand labelled.
|
0 | |
| Nil rate | 66 | 1002 |
Rye other than pre-packaged and labelled.
|
0 | |
| Nil rate | 67 | 1003 |
Barley other than pre-packaged and labelled.
|
0 | |
| Nil rate | 68 | 1004 |
Oats other than pre-packaged and labelled.
|
0 | |
| Nil rate | 69 | 1005 |
Maize(corn) other than pre-packaged and labelled.
|
0 | |
| Nil rate | 70 | 1006 |
Rice other than pre-packaged and labelled.
|
0 | |
| Nil rate | 71 | 1007 |
Grain sorghum other than pre-packaged and labelled.
|
0 | |
| Nil rate | 72 | 1008 |
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi other thanpre-packaged and labelled.
|
0 | |
| Nil rate | 73 | 1101 |
Wheator meslin flour other than pre-packaged and labelled.
|
0 | |
| Nil rate | 74 | 1102 |
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than pre-packaged and labelled.
|
0 | |
| Nil rate | 75 | 1103 |
Cereal groats, meal and pellets other than pre-packaged and labelled.
|
0 | |
| Nil rate | 76 | 1104 |
Cerealgrains hulled
|
0 | |
| Nil rate | 77 | 1105 |
Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled.
|
0 | |
| Nil rate | 78 | 1106 |
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. , other than pre-packaged and labelled
|
0 | |
| Nil rate | 78A | 1106 10 10 |
Guar meal
|
0 | |
| Nil rate | 79 | 12 |
All goods of seed quality
|
0 | |
| Nil rate | 80 | 1201 |
Soya beans, whether or not broken, of seed quality.
|
0 | |
| Nil rate | 81 | 1202 |
Ground-nuts,not roasted or otherwise cooked, whether
or not shelled or broken, of seed quality.
|
0 | |
| Nil rate | 82 | 1204 |
Linseed,whether or not broken, of seed quality.
|
0 |
