Schedule SR No Heading Description GST Rate Compensation Cess Rate
II 237 9702
Originalengravings, prints and lithographs
12
II 238 9703
Original sculptures and statuary, in any material
12
II 239 9705
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismaticcoins]
12
II 240 9706
Antiques of an age exceeding one hundred years
12
II 241 9804
Other Drugs and medicines intended for personal use
12
III 2 1107
Malt, whether or not roasted
18
III 3 1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder]
18
III 4 140490 10
Bidi wrapper leaves (tendu)
18
III 5 140490 50
Indian katha
18
III 6 151710
Allgoods i.e. Margarine, Linoxyn
18
III 7 152000 00
Glycerol, crude; glycerol waters and glycerol lyes
18
III 8 1521
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
18
III 9 1522
Degras, residues resulting from the treatment of fatty substancesor animal or vegetable waxes
18
III 11 1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificialhoney, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
18
III 12 1704
Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis likepuffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, [groundnut sweets, gajak and sugar boiled confectionery
18
III 12A 1804
Cocoa butter, fat and oil
18
III 12B 1805
Cocoa powder, not containing added sugar or sweetening matter
18
III 12C 1806
Chocolates and other food preparations containing cocoa
18
III 13 1901[other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares [of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, prepackaged and labelled ]
18
III 15 1904[other than 1904 10 20]
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
18

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