GST Rates

Parts of goodsof heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport ofpersons or goods

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

Tugsand pusher craft

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms

Othervessels, including warships and lifeboats other than rowing boats

Otherfloating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)

Partsof goods of headings 8901, 8902, 8904, 8905, 8906, 8907

Coronarystents and coronary stent systems for use with cardiac catheters

Artificialkidney

Disposablesterilized dialyzer or micro barrier of artificial kidney

Disposablesterilized dialyzer or micro barrier of artificial kidney

Orthopaedicappliances, such as crutches, surgical belts, and trusses; Splints and otherfracture appliances; artificial parts of the body; other appliances which areworn or carried, or implanted in the body, to compensate for a defect ordisability; intraocular lens [other than hearing aids]”;

Partsof the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs

Assistive devices, rehabilitation aids and other goods for disabled,specified in List 3 appended to this Schedule

Cotton quilts of sale value not exceeding Rs. 1000 per piece

Aircraftseats

Kerosenepressure lantern

Partsof kerosene pressure lanterns including gas mantles

Partsof kerosene pressure lanterns including gas mantles