GST Rates

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of salevalue not exceeding Rs 1000 per piece

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of salevalue not exceeding Rs 1000 per piece

Articlesof apparel and clothing accessories, not knitted or crocheted, of sale valuenot exceeding Rs. 1000 per piece

Other made up textile articles, sets, of sale value not exceeding Rs. 1000per piece

Wornclothing and other worn articles; rags

Wornclothing and other worn articles; rags

Walking-sticksincluding seat sticks

Culletor other waste or scrap of glass

Glassbeads.

Aircraftengines

Aircraftengines

Handpumps and parts thereof

Handpumps and parts thereof

Charger or charging station for Electrically operated vehicles

Electrically operated vehicles, including two and three wheeled electricvehicles. Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles whichare run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such roadvehicles and shall include E- bicycles.

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

Partsand accessories of carriage for disabled persons]

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads

Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than forpersonal use

Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than forpersonal use

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”;

Fruit,dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled

Starches;inulin

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

Fatsof bovine animals, sheep or goats, other than those of heading 1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

Wool grease and fatty substances derived therefrom (including lanolin)

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared

Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on theseproducts

Other prepared or preserved meat, meat offal, blood or insects

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

Preparedor preserved fish; caviar and caviar substitutes prepared from fish eggs

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)

Sugarboiled confectionery

Pasta, whether or not cooked or stuffed (with meat or othersubstances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared]

Vegetables,fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

Other vegetables prepared or preserved otherwise than byvinegar or acetic acid, not frozen, other than products of heading 2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified orincluded; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds,squash of Mango, Lemon, Orange, Pineapple or other fruits

Fruitor nut juices (including grape must)and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Tendercoconut water pre-packaged and labelled.

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); preparedbaking powders

All goods, including Sauces and preparations therefor, mixedcondiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings

Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters,

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram)pre-packaged and labelled.

Diabeticfoods

Drinkingwater packed in 20 litre bottles

Soyamilk drinks

Fruitpulp or fruit juice based drinks [other than Carbonated Beverages of FruitDrink or Carbonated Beverages with Fruit Juice]

Beveragescontaining milk