GST Rates

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

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

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

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

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]

Carpets and other textile floor coverings, knotted, whether or not made up

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

Carpets and other textile floor coverings, tufted, whether or not made up

Carpetsand other textile floor coverings, of felt, not tufted or flocked, whether or not made up

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

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

Gauze,other than narrow fabrics of heading 5806

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

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

Labels,badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

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

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

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

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

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

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

Textilefabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

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

Textilewall coverings

Rubberised textile fabrics, other than those of heading 5902

Textile fabrics otherwise impregnated,coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

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

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

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

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

Articlesof apparel and clothing accessories, knitted or crocheted, of sale valueexceeding Rs. 1000 per piece

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

Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothingand other worn articles; rags

Flexible intermediate bulk containers

Footwear of sale value not exceeding Rs.1000 per pair

Textilecaps

Hats (knitted/crocheted) or made up from lace or other textile fabrics]

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

whips, riding-crops and the like

Parts, trimmings and accessories of articles of heading 6601 or 6602

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)

Sandlime bricks [or Stone inlay work

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”;]

Fly ash bricks;Fly ash aggregates; Fly ash blocks

Bricksof fossil meals or similar siliceous earths

Buildingbricks

Earthenor roofing tiles

[Omitted]

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

Statuesand other ornamental articles

Glasses for corrective spectacles and flint buttons

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

Mathematicalboxes, geometry boxes and colour boxes

Mathematicalboxes, geometry boxes and colour boxes

Milk cans made of Iron, Steel, or Aluminium

Milk cans made of Iron, Steel, or Aluminium

Milk cans made of Iron, Steel, or Aluminium

Milk cans made of Iron, Steel, or Aluminium

Animalshoe nails

Sewingneedles

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

Solar cookers

Solar cookers

Table,kitchen or other household articles of iron & steel; Utensils

Table,kitchen or other household articles of copper; Utensils

BrassKerosene Pressure Stove

Table,kitchen or other household articles of aluminium; Utensils

Pencil sharpeners

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”;

Fuel elements (cartridges), non-irradiated,for nuclear reactors

Fixed Speed Diesel Engines of power not exceeding 15HP

Otherhand pumps

Solarwater heater and system

Handoperated rubber roller

Nozzles for drip irrigation equipment or nozzles for sprinklers

Sprinklers; drip irrigation system including laterals; mechanical sprayers

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Parts [8432 90]

Harvesting or threshing machinery,including straw or fodder balers; grass or hay mowers; parts thereof

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery,including germination plant fitted with mechanical or thermal equipment; poultry incubatorsand brooders

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

CompostingMachines

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.

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.

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.

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

FuelCell Motor Vehicles

Tractors (except road tractors for semi- trailers of engine capacity more than 1800 cc)

Tanksand other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

Bicycles and other cycles (including delivery tricycles), not motorised

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of8712

Self-loading or self-unloading trailers for agricultural purposes

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

Blood glucose monitoring system (Glucometer) and test strips

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

Contactlenses; Spectacle lenses

Frames and mountings for spectacles, goggles or the like, and parts thereof

Spectacles, corrective [other than goggles for correcting vision]

Instrumentsand appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificialrespiration or other therapeutic respiration apparatus