| 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 |
