GST Rates

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, StateGovernment, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants.

Parts for manufacture of hearing aids

Rakhi (other than those made of goods falling under Chapter 71)

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause

Pan-masala with declared retial price

Pan-masala,other than goods covered under S.No.1 above

Aeratedwaters

Lemonade

Others

Caffeinated Beverages

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.

Unmanufactured tobacco (without lime tube) – bearing a brand name [with declared Retail Sale Price]

Unmanufactured tobacco (without lime tube) – bearing a brand name other than Goods Covered under Sr.No.5 above

Unmanufactured tobacco (with lime tube) – bearing a brand name [with declared Retail Sale Price]

Unmanufactured tobacco (with lime tube) – bearing a brand name other than Goods Covered under Sr.No.6 above

Tobacco refuse, bearing a brand name [with declared Retail Sale Price]

Tobacco refuse, bearing a brand name other than Goods Covered under Sr.No.7 above

Cigar and cheroots

Cigarillos

Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres