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

Partsof kerosene pressure lanterns including gas mantles

Toyballons made of natural rubber latex]

Fishinghooks

Workedcorals other than articles of coral

Broomsticks [other than brooms consisting of twigs or other vegetable materials boundtogether, with or without handles

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, otherthan those of heading 4907

Numismaticcoins

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.

Rosaries,prayer beads or Hawan samagri

Biomass briquettes or solid bio fuel pellets

Livehorses

Livehorses

Condensedmilk

Condensedmilk

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

Cheese

Brazilnuts, dried, whether or not Shelled or Peeled

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]

Dates (soft or hard), figs, pineapples, avocados, guavas ,mangoes (other thanmangoes sliced, dried) and mangosteens, dried.

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”;