Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
---|---|---|---|---|---|
II | 136 | 5604 |
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading
5404 or 5405, impregnated, coated, covered or sheathed with rubber orplastics
|
12 | |
II | 137 | 5605 |
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of
heading 5404 or 5405, combined with metal in the form of thread, strip or powder or
covered with metal; other than- (i) real zari thread (gold) and silver thread combined with textile thread
(ii) imitation zari thread or yarn known by any name in trade
parlance
|
12 | |
II | 138 | 5606 |
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimpedhorsehair
yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
|
12 | |
II | 139 | 5607 |
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed [other than jute twine, coir cordage or ropes]
with rubber or plastics
|
12 | |
II | 141 | 5609 |
Articlesof yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
other than products of coir [other than products of coir]
|
12 | |
II | 142 | 5701 |
Carpets and other textile floor coverings, knotted, whether or not made up
|
12 | |
II | 143 | 5702 |
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up,including “Kelem”, “Schumacks”,
“Karamanie” and similar hand-woven rugs
|
12 | |
II | 144 | 5703 |
Carpets and other textile floor coverings,
tufted, whether or not made up
|
12 | |
II | 145 | 5704 |
Carpetsand other textile floor coverings, of felt, not tufted or flocked, whether or not
made up
|
12 | |
II | 146 | 5705 |
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
except the items covered in 219 in Schedule I
|
12 | |
II | 148 | 5802 |
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than
products of heading 5703
|
12 | |
II | 149 | 5803 |
Gauze,other than narrow fabrics of heading 5806
|
12 | |
II | 150 | 5804 |
Tulles and other net fabrics, not including woven, knitted orcrocheted fabrics; lace in the piece, in strips or in motifs, other than
fabrics of headings 6002 to 6006
|
12 | |
II | 151 | 5805 |
Hand-woventapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not
made up
|
12 | |
II | 153 | 5807 |
Labels,badges and similar articles of textile materials, in the piece, in strips or cut to
shape or size, not embroidered
|
12 | |
II | 154 | 5808 |
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and
similar articles[other than saree fall
|
12 | |
II | 155 | 5809 |
Woven fabrics of metal thread and woven fabrics ofmetallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi,
kora, glass beads, badla, glzal
|
12 | |
II | 156 | 5810 |
Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs andthe like [other than Embroidery or zari articles, that is to say,- imi, zari,kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads,
badla, glzal
|
12 | |
II | 157 | 5811 |
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by
stitching or otherwise, other than embroidery of heading 5810
|
12 | |
II | 158 | 5901 |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing
cloth; prepared painting canvas; buckram and similarstiffened textile fabrics of a kind
used for hat foundations
|
12 | |
II | 159 | 5902 |
Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or viscose rayon
|
12 | |
II | 160 | 5903 |
Textilefabrics impregnated, coated, covered or laminated with plastics, other than those
of heading 5902
|
12 | |
II | 161 | 5904 |
Linoleum,whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing,
whether or not cut to shape
|
12 | |
II | 162 | 5905 |
Textilewall coverings
|
12 | |
II | 163 | 5906 |
Rubberised textile fabrics, other than those
of heading 5902
|
12 | |
II | 164 | 5907 |
Textile fabrics otherwise impregnated,coated or covered; painted canvas being theatrical scenery, studio back-cloths or the
like
|
12 | |
II | 165 | 5908 |
Textilewicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubularknitted
gas mantle fabric therefor, whether or not impregnated
|
12 | |
II | 166 | 5909 |
Textile hose piping and similar textile tubing, with or without lining, armour or
accessories of other materials
|
12 | |
II | 167 | 5910 |
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated
with plastics, or reinforced with metal or other material
|
12 | |
II | 168 | 5911 |
Textile products and articles, for technical uses, specified in Note 7 to this Chapter such as Textile fabrics, felt and felt-lined woven fabrics,coated, covered or laminated with rubber, leather or other material, of akind used for card clothing, and similar fabrics of a kind used for other technical purposes,including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whetheror Not made up; Felt for cotton textile industries, woven;Woven textiles felt, whether or not impregnated or coated, of a kindcommonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics ofmetalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses orthe like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery partsof textile articles
|
12 | |
II | 169 | 61 |
Articlesof apparel and clothing accessories, knitted or crocheted, of sale valueexceeding
Rs. 1000 per piece
|
12 | |
II | 170 | 62 |
Articlesof apparel and clothing accessories,
not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
|
12 | |
II | 171 | 63other than 6309 |
Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothingand other worn articles;
rags
|
12 | |
II | 171A | 6305 32 00 |
Flexible intermediate bulk containers
|
12 | |
II | 171A1 | 64 |
Footwear of sale value not exceeding
Rs.1000 per pair
|
12 | |
II | 171AA | 6501 |
Textilecaps
|
12 | |
II | 171B | 6505 |
Hats (knitted/crocheted) or made up from
lace or other textile fabrics]
|
12 | |
II | 172 | 6601 |
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas
and similar umbrellas)
|
12 | |
II | 173 | 6602 |
whips, riding-crops and the
like
|
12 | |
II | 174 | 6603 |
Parts, trimmings and accessories of articles
of heading 6601 or 6602
|
12 | |
II | 175 | 6701 |
Skins and other parts of birds with their
feathers or down, feathers, parts of feathers, down and articles thereof(other than goods of heading 0505 and worked quills and
scapes)
|
12 | |
II | 176 | 68 |
Sandlime bricks [or Stone inlay work
|
12 | |
II | 176A | 6802 |
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and
foliage, etc.; other ornamental goods essentiallyof stone”;]
|
12 | |
II | 176B | 6815 |
Fly ash bricks;Fly ash aggregates; Fly ash blocks
|
12 | |
II | 176C | 690100 10 |
Bricksof fossil meals or similar siliceous earths
|
12 | |
II | 176D | 690410 00 |
Buildingbricks
|
12 | |
II | 176E | 690510 00 |
Earthenor roofing tiles
|
12 | |
II | 177A |
[Omitted]
|
12 | ||
II | 177B | 6911 |
Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china
|
12 | |
II | 177C | 6912 |
Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china
|
12 | |
II | 177D | 6913 |
Statuesand other ornamental articles
|
12 | |
II | 178 | 701510 |
Glasses for corrective spectacles and flint
buttons
|
12 | |
II | 179 | 7020 |
Globes for lamps and lanterns, Founts for
kerosene wick lamps, Glass chimneys for lamps and lanterns
|
12 | |
II | 180 | 7310 |
Mathematicalboxes, geometry boxes and colour boxes
|
12 | |
II | 180 | 7326 |
Mathematicalboxes, geometry boxes and colour boxes
|
12 | |
II | 180A | 7310 |
Milk cans made of Iron, Steel, or Aluminium
|
12 | |
II | 180A | 7323 |
Milk cans made of Iron, Steel, or Aluminium
|
12 | |
II | 180A | 7612 |
Milk cans made of Iron, Steel, or Aluminium
|
12 | |
II | 180A | 7615 |
Milk cans made of Iron, Steel, or Aluminium
|
12 | |
II | 181 | 7317 |
Animalshoe nails
|
12 | |
II | 182 | 7319 |
Sewingneedles
|
12 | |
II | 183 | 7321 |
Kerosene burners, kerosene stoves and
wood burning stoves of iron or steel
|
12 | |
II | 183A | 7321 |
Solar cookers
|
12 | |
II | 183A | 8516 |
Solar cookers
|
12 | |
II | 184 | 7323 |
Table,kitchen or other household articles of
iron & steel; Utensils
|
12 | |
II | 185 | 7418 |
Table,kitchen or other household articles of
copper; Utensils
|
12 | |
II | 185A | 741980 30 |
BrassKerosene Pressure Stove
|
12 | |
II | 186 | 7615 |
Table,kitchen or other household articles of aluminium; Utensils
|
12 | |
II | 186A | 8214 |
Pencil sharpeners
|
12 | |
II | 189A | 8306 |
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, ofbase metal;mirrors of base metal;
metal bidriware”;
|
12 | |
II | 190 | 8401 |
Fuel elements (cartridges), non-irradiated,for nuclear reactors
|
12 | |
II | 191 | 8408 |
Fixed Speed Diesel Engines of power not
exceeding 15HP
|
12 | |
II | 194 | 841420 20 |
Otherhand pumps
|
12 | |
II | 194A | 841912 |
Solarwater heater and system
|
12 | |
II | 195A | 8420 |
Handoperated rubber roller
|
12 | |
II | 195AA | 8424 |
Nozzles for drip irrigation equipment or nozzles for sprinklers
|
12 | |
II | 195B | 8424 |
Sprinklers; drip irrigation system including
laterals; mechanical sprayers
|
12 | |
II | 196 | 8432 |
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Parts [8432 90]
|
12 | |
II | 197 | 8433 |
Harvesting or threshing machinery,including straw or fodder balers; grass or hay mowers; parts thereof
|
12 | |
II | 199 | 8436 |
Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery,including germination plant fitted with
mechanical or thermal equipment; poultry incubatorsand brooders
|
12 | |
II | 200 | 8452 |
Sewing machines, other than book-sewingmachine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and
parts of sewing machines
|
12 | |
II | 201 | 8479 |
CompostingMachines
|
12 | |
II | 201A | 84 |
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goodsspecified in this entry are supplied, by a supplier, along with supplies ofother goods and services, one of which being a taxable service specified inthe entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all suchsupplies, and the remaining thirty per cent. of the gross
consideration charged shall be deemed as value of the said taxable service.
|
12 | |
II | 201A | 85 |
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goodsspecified in this entry are supplied, by a supplier, along with supplies ofother goods and services, one of which being a taxable service specified inthe entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all suchsupplies, and the remaining thirty per cent. of the gross
consideration charged shall be deemed as value of the said taxable service.
|
12 | |
II | 201A | 94 |
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goodsspecified in this entry are supplied, by a supplier, along with supplies ofother goods and services, one of which being a taxable service specified inthe entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all suchsupplies, and the remaining thirty per cent. of the gross
consideration charged shall be deemed as value of the said taxable service.
|
12 | |
II | 204 | 852560 |
Two-way radio (Walkie talkie) used by
defence, police and paramilitary forces etc.
|
12 | |
II | 206A | 87 |
FuelCell Motor Vehicles
|
12 | |
II | 207 | 8701 |
Tractors (except road tractors for semi- trailers of engine capacity more than 1800
cc)
|
12 | |
II | 207A | 8710 |
Tanksand other armoured fighting vehicles,
motorised, whether or not fitted with weapons, and parts of such vehicles
|
12 | |
II | 208 | 8712 |
Bicycles and other cycles (including
delivery tricycles), not motorised
|
12 | |
II | 209 | 8714 |
Parts and accessories of bicycles and other
cycles (including delivery tricycles), not motorised, of8712
|
12 | |
II | 210 | 871620 00 |
Self-loading or self-unloading trailers for agricultural purposes
|
12 | |
II | 211 | 871680 |
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn
vehicles
|
12 | |
II | 212 | 90or any other Chapter |
Blood glucose monitoring system
(Glucometer) and test strips
|
12 | |
II | 213 | 90or any other Chapter |
Patent Ductus Arteriousus / Atrial Septal
Defect occlusion device
|
12 | |
II | 214 | 9001 |
Contactlenses; Spectacle lenses
|
12 | |
II | 215 | [9003 |
Frames and mountings for spectacles,
goggles or the like, and parts thereof
|
12 | |
II | 216 | 9004 |
Spectacles, corrective [other than goggles
for correcting vision]
|
12 | |
II | 218 | 9018 |
Instrumentsand appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other
electro-medical apparatus and sight-testing instruments
|
12 | |
II | 219 | 9019 |
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificialrespiration or other
therapeutic respiration apparatus
|
12 |