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 |