Schedule SR No Heading Description GST Rate Compensation Cess Rate
Nil rate 83 1205
Rape or colza seeds, whether or not broken, of seed quality.
0
Nil rate 84 1206
Sunflower seeds, whether or not broken, of seed quality.
0
Nil rate 85 1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
0
Nil rate 86 1209
Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing.
0
Nil rate 87 1210
Hop cones,fresh.
0
Nil rate 87A 1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets
0
Nil rate 88 1211
Plantsand parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
0
Nil rate 89 1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
0
Nil rate 90 1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
0
Nil rate 91 1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
0
Nil rate 92 1301
Lac and Shellac
0
Nil rate 92A 1401
Sal leaves, siali leaves, sisal leaves, sabai grass
0
Nil rate 93 1404 90 40
Betel leaves
0
Nil rate 93A 1404 90 60
Coconut shell, unworked
0
Nil rate 93B 1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks
0
Nil rate 94 1701
(i)Jaggeryof all types including Cane Jaggery (gur),Palmyra Jaggery, other thanpre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other thanpre-packaged and labelled
0
Nil rate 94 1702
(i)Jaggeryof all types including Cane Jaggery (gur),Palmyra Jaggery, other thanpre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other thanpre-packaged and labelled
0
Nil rate 94A 1901
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled
0
Nil rate 95 1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki other than pre-packagedand labelled.
0
Nil rate 96 1905
Pappad, by whatever name it is known, except when served for consumption
0
Nil rate 97 1905
Bread (branded or otherwise), except when served for consumption and pizza bread
0
Nil rate 97A 2009 89 90
Tender coconut water other than pre-packaged and labelled.
0
Nil rate 98 2106
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
0
Nil rate 99 2201
Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container
0
Nil rate 100 2201
Non-alcoholic Toddy, Neera including date and palm neera
0
Nil rate 101
[Omitted]
0
Nil rate 102 2301
Aquaticfeed including shrimp feed and prawn feed, poultry feed and cattle feed,including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake[other than rice bran]
0
Nil rate 102 2302
Aquaticfeed including shrimp feed and prawn feed, poultry feed and cattle feed,including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake[other than rice bran]
0
Nil rate 102 2308
Aquaticfeed including shrimp feed and prawn feed, poultry feed and cattle feed,including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake[other than rice bran]
0
Nil rate 102 2309
Aquaticfeed including shrimp feed and prawn feed, poultry feed and cattle feed,including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake[other than rice bran]
0
Nil rate 102A 2306
De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018
0
Nil rate 102B 2306
Cottonseed oil cake
0
Nil rate 102C 2302
Huskof pulses including Chilka, Concentrates including chuni or churi, Khanda”.
0
Nil rate 102C 2309
Huskof pulses including Chilka, Concentrates including chuni or churi, Khanda”.
0
Nil rate 103 2501
Salt (including table salt and denatured salt) and pure sodiumchloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water
0
Nil rate [103A 26
Uranium Ore concentrate
0
Nil rate 104 2716 00 00
Electrical energy
0
Nil rate 105 2835
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
0
Nil rate 106 3002
Human Blood and its components
0
Nil rate 107 3006
All types of contraceptives
0
Nil rate 108 3101
All goods and organic manure other than pre-packaged and labelled.
0
Nil rate 109 3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
0
Nil rate 110 3825
Municipal waste, sewage sludge, clinical waste
0
Nil rate 111 3926
Plastic bangles
0
Nil rate 112 4014
Condoms and contraceptives
0
Nil rate 113 4401
Firewoodor fuel wood
0
Nil rate 114 4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
0
Nil rate 114A 44
Deitiesmade of stone, marble or wood
0
Nil rate 114A 68
Deitiesmade of stone, marble or wood
0
Nil rate 114B 46
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
0
Nil rate 114C 46
Plates and cups made up of all kinds of leaves/ flowers/bark
0
Nil rate 115 4802
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
0
Nil rate 115 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
0
Nil rate 116 4817
Postal items, like envelope, Post card etc., sold by Government
0
Nil rate 116 4907
Postal items, like envelope, Post card etc., sold by Government
0
Nil rate 117 48
Rupee notes or coins when sold to Reserve Bank of India or the government of India
0
Nil rate 117 4907
Rupee notes or coins when sold to Reserve Bank of India or the government of India
0
Nil rate 117 71
Rupee notes or coins when sold to Reserve Bank of India or the government of India
0
Nil rate 119 4901
Printed books, including Braille books
0
Nil rate 120 4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
0
Nil rate 121 4903
Children's picture, drawing or colouring books
0
Nil rate 121A 4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
0
Nil rate 122A 4907
Duty Credit Scrips
0
Nil rate 123 5001
Silkworm laying, cocoon
0
Nil rate 124 5002
Rawsilk
0
Nil rate 125 5003
Silk waste
0
Nil rate 126 5101
Wool,not carded or combed
0
Nil rate 127 5102
Fineor coarse animal hair, not carded or combed
0
Nil rate 128 5103
Wasteof wool or of fine or coarse animal hair
0
Nil rate 129 52
Gandhi Topi
0
Nil rate 130 52
Khadi yarn
0
Nil rate 130A 50
Khadifabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets
0
Nil rate 130A 51
Khadifabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets
0
Nil rate 130A 52
Khadifabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets
0
Nil rate 130A 53
Khadifabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets
0
Nil rate 130A 54
Khadifabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets
0
Nil rate 130A 55
Khadifabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets
0
Nil rate 131 5303
Jutefibres, raw or processed but not spun
0
Nil rate 132 5305
Coconut,coir fibre
0
Nil rate 132A 53
Coir pith compost other than pre-packaged and labelled.
0
Nil rate 133 63
IndianNational Flag
0
Nil rate 134 6703
Human hair, dressed, thinned, bleached or otherwise worked
0
Nil rate 135 6912 00 40
Earthen pot and clay lamps
0
Nil rate 135A 69
Idols made of clay
0
Nil rate 136 7018
Glass bangles (except those made from precious metals)
0
Nil rate 136A 7117
Banglesof lac/shellac
0
Nil rate 137 8201
Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella
0
Nil rate 138 8445
Charkha for hand spinning of yarns, including amber charkha
0
Nil rate 139 8446
Handloom[weaving machinery]
0
Nil rate 140 8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
0
Nil rate 142 9021
Hearingaids
0
Nil rate 143 92
Indigenous handmade musical instruments as listed in ANNEXUREII
0
Nil rate 144 9603
Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, withor without handles
0
Nil rate 145 9609
Slate pencils and chalk sticks
0
Nil rate 146 9610 00 00
Slates
0
Nil rate 146A 96190010
Sanitarytowels (pads) or sanitary napkins; tampons
0
Nil rate 146A 96190020
Sanitarytowels (pads) or sanitary napkins; tampons
0
Nil rate 147 9803
Passenger baggage
0
Nil rate 148 Any chapter
Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, [Vibhuti] (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika
0
Nil rate 149 -
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
0

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