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

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