| Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
|---|---|---|---|---|---|
| I | 30 | 08 |
Driedmakhana, whether or not shelled or peeled pre-packaged and labelled.
|
5 | |
| I | 30A | 0804 |
Mangoessliced, dried
|
5 | |
| I | 31 | 0806 |
Grapes,dried, and raisins
|
5 | |
| I | 32 | 0811 |
Fruitand nuts, uncooked or cooked by steaming or boiling
in water, frozen, whether or not containing added sugar or other sweeteningmatter
|
5 | |
| I | 33 | 0812 |
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in otherpreservative solutions), but unsuitable in that state for
immediate consumption
|
5 | |
| I | 34 | 0814 |
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in
sulphur water or in other preservative solutions
|
5 | |
| I | 35 | 0901 |
Coffee roasted, whether or not decaffeinated coffee
husks and skins; coffee substitutes containing coffee in any proportion [otherthan coffee beans not roasted]
|
5 | |
| I | 36 | 0902 |
Tea, whether or not flavoured [other than unprocessed
green leaves of tea
|
5 | |
| I | 37 | 0903 |
Maté
|
5 | |
| I | 38 | 0904 |
Pepper of the genus Piper; dried or crushed or ground
fruits of the genus Capsicum or of the genus Pimenta
|
5 | |
| I | 39 | 0905 |
Vanilla
|
5 | |
| I | 40 | 0906 |
Cinnamonand cinnamon-tree flowers
|
5 | |
| I | 41 | 0907 |
Cloves(whole fruit, cloves and stems)
|
5 | |
| I | 42 | 0908 |
Nutmeg,mace and cardamoms
|
5 | |
| I | 43 | 0909 |
Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries [other than of seed quality]
|
5 | |
| I | 44 | 0910[other than 0910 11 10, 0910 30 10] |
Ginger other than fresh ginger, saffron, turmeric(curcuma) other than fresh turmeric, thyme, bay leaves, curry and otherspices
|
5 | |
| I | 45 | 10 |
Allgoods i.e. cereals pre-packaged and labelled.
|
5 | |
| I | 46 | 1001 |
Wheat and meslin pre-packaged and labelled.
|
5 | |
| I | 47 | 1002 |
Rye pre-packaged and labelled.
|
5 | |
| I | 48 | 1003 |
Barley pre-packaged and labelled.
|
5 |
