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 | |
I | 49 | 1004 |
Oats pre-packaged and labelled.
|
5 | |
I | 50 | 1005 |
Maize(corn) pre-packaged and labelled.
|
5 | |
I | 51 | 1006 |
Ricepre-packaged and labelled.
|
5 | |
I | 52 | 1007 |
Grainsorghum pre-packaged and labelled.
|
5 | |
I | 53 | 1008 |
Buckwheat,millet and canary seed; other cerealssuch as Jawar, Bajra, Ragi pre-packaged and labelled.
|
5 | |
I | 54 | 1101 |
Wheator meslin flour pre-packaged and labelled.
|
5 | |
I | 55 | 1102 |
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Ryeflour, etc. pre-packaged and labelled.
|
5 | |
I | 56 | 1103 |
Cerealgroats, meal and pellets, including suji and dalia pre-packaged and labelled.
|
5 | |
I | 57 | 1104 |
Cereal grains otherwise worked (for example, rolled, flaked,pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
[other than hulled cereal grains]
|
5 | |
I | 58 | 1105 |
Meal, powder, Flour flakes, granules and pellets of potatoespre-packaged and labelled.
|
5 | |
I | 59 | 1106 |
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split {0713}], of sago or of roots or tubers of heading 0714 or of theproducts of Chapter 8 pre-packaged and labelled.
|
5 | |
I | 61 | 0713 |
Guargum refined split
|
5 | |
I | 62 | 110900 00 |
Wheatgluten, whether or not dried
|
5 | |
I | 63 | 12 |
Allgoods other than of seed quality
|
5 | |
I | 64 | 1201 |
Soya beans, whether or not broken other than of seed quality.
|
5 | |
I | 65 | 1202 |
Ground-nuts,not roasted or otherwise cooked, whether or
not shelled or broken other than of seed quality.
|
5 | |
I | 66 | 1203 |
Copra
|
5 | |
I | 67 | 1204 |
Linseed,whether or not broken other than of seed quality.
|
5 | |
I | 68 | 1205 |
Rapeor colza seeds, whether or not broken other than of
seed quality.
|
5 | |
I | 69 | 1206 |
Sunflowerseeds, whether or not broken other than of seed
quality
|
5 |