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

Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but notexceeding 75 millimetres

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whicheveris more) exceeding 65 millimetres but not exceeding 70 millimetres

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whicheveris more) exceeding 70 millimetres but not exceeding 75 millimetres

Othercigarettes containing tobacco

Cigarettesof tobacco substitutes

Cigarillosof tobacco substitutes

Other

Hookah' or 'gudaku' tobacco bearing a brand name [with declared retail Price]

Hookah' or 'gudaku' tobacco bearing a brand name other than goods covered under Sr.No.19 above

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name [with Declared Retail Price]

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name other than Covered under S.No.20 Above

Other water pipe smoking tobacco not bearing a brand name [with declared retail sale price]

Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above

Smoking mixtures for pipes and cigarettes, with declared retail sale price

Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above

Other smoking tobacco bearing a brand name with declared retail sale price

Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above

Other smoking tobacco not bearing a brand name with declared retail sale price

Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above