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