Schedule SR No Heading Description GST Rate Compensation Cess Rate
I 245 8807
Parts of goodsof heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)
5
I 246 8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport ofpersons or goods
5
I 247 8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
5
I 248 8904
Tugsand pusher craft
5
I 249 8905
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
5
I 250 8906
Othervessels, including warships and lifeboats other than rowing boats
5
I 251 8907
Otherfloating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)
5
I 252 Anychapter
Partsof goods of headings 8901, 8902, 8904, 8905, 8906, 8907
5
I 253 90
Coronarystents and coronary stent systems for use with cardiac catheters
5
I 254 90or any other Chapter
Artificialkidney
5
I 255 90
Disposablesterilized dialyzer or micro barrier of artificial kidney
5
I 255 84
Disposablesterilized dialyzer or micro barrier of artificial kidney
5
I 255A 9021
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]”;
5
I 256 90or any other Chapter
Partsof the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
5
I 257 90or any other Chapter
Assistive devices, rehabilitation aids and other goods for disabled,specified in List 3 appended to this Schedule
5
I 257A 9404
Cotton quilts of sale value not exceeding Rs. 1000 per piece
5
I 257B 940110 00
Aircraftseats
5
I 258 9405
Kerosenepressure lantern
5
I 259 940591 00
Partsof kerosene pressure lanterns including gas mantles
5
I 259 9405 92 00
Partsof kerosene pressure lanterns including gas mantles
5
I 259 9405 99 00
Partsof kerosene pressure lanterns including gas mantles
5
I 259A 9503
Toyballons made of natural rubber latex]
5
I 259B 9507
Fishinghooks
5
I 259C 9601
Workedcorals other than articles of coral
5
I 260 9603other than 9603 10 00
Broomsticks [other than brooms consisting of twigs or other vegetable materials boundtogether, with or without handles
5
I 261 9704
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, otherthan those of heading 4907
5
I 262 9705
Numismaticcoins
5
I 263 9804
Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
5
I 263A AnyChapter
Rosaries,prayer beads or Hawan samagri
5
I 264 AnyChapter
Biomass briquettes or solid bio fuel pellets
5
II 1 010121 00
Livehorses
12
II 1 0101 29
Livehorses
12
II 11 040291 10
Condensedmilk
12
II 11 0402 99 20
Condensedmilk
12
II 12 0405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
12
II 13 0406
Cheese
12
II 14 0801
Brazilnuts, dried, whether or not Shelled or Peeled
12
II 15 0802
Othernuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castaneaspp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.),Pine nuts [other than dried areca nuts]
12
II 16 0804
Dates (soft or hard), figs, pineapples, avocados, guavas ,mangoes (other thanmangoes sliced, dried) and mangosteens, dried.
12
II 16A 0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citruslimonum) and limes (Citrus aurantifolia, Citrus latifolia), dried”;
12

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