GST Rates

Other breathing appliances and gas masks, excluding protective masks having neither mechanical partsnor replaceable filters

Apparatusbased on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

Furniture wholly made of bamboo, cane or rattan

Coirproducts [except coir mattresses]

Products wholly made of quilted textile materials

Cotton quilts of sale value exceeding Rs. 1000 per piece]

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and partsthereof

Toyslike tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [otherthan electronic toys]

Playingcards, chess board, carom board and other board games, like ludo, etc. [otherthan Video game consoles and Machines]

Sports goods other than articles and equipments for general physicalexercise

Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites

Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)”;]

Slidefasteners and parts thereof

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk

Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof

Allgoods

Allgoods

Allgoods

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 andother than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques

Originalengravings, prints and lithographs

Original sculptures and statuary, in any material

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismaticcoins]

Antiques of an age exceeding one hundred years

Other Drugs and medicines intended for personal use

Malt, whether or not roasted

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]

Bidi wrapper leaves (tendu)

Indian katha

Allgoods i.e. Margarine, Linoxyn

Glycerol, crude; glycerol waters and glycerol lyes

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

Degras, residues resulting from the treatment of fatty substancesor animal or vegetable waxes

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]

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

Cocoa butter, fat and oil

Cocoa powder, not containing added sugar or sweetening matter

Chocolates and other food preparations containing cocoa

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 ]

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

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, [toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of theseextracts, essences or concentrates or with a basis of tea or mate

Soups and broths and preparations therefor; homogenised composite food preparations

Icecream and other edible ice, whether or not containing cocoa

[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured [other than Drinking water packed in 20 litres bottles]

Othernon-alcoholic beverages [otherthan tender coconut water and caffeinated beverages

Othernon-alcoholic beverages [other than tender coconut water and caffeinated beverages

Ethyl alcohol and other spirits, denatured, of any strength [other than ethylalcohol supplied to Oil Marketing Companies or Petroleum refineries forblending with motor spirit (petrol)]

Vinegar and substitutes for vinegar obtained from acetic acid

Products containing nicotine and intended for inhalation without combustion

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

Marbleand travertine, other than blocks

Marbleand travertine, other than blocks

Granite,other than blocks

Iron ores and concentrates, including roasted iron pyrites

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

Copper ores and concentrates

Nickel ores and concentrates

Cobalt ores and concentrates

Aluminium ores and concentrates

Leadores and concentrates

Zinc ores and concentrates

Tin ores and concentrates

Chromium ores and concentrates

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than LinzDonawitz (LD) slag]

Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

Pitch and pitch coke, obtained from coal tar or from other mineral tars

[Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods [including Fertilizer grade Phosphoric acid]]

Allorganic chemicals other than giberellic acid

Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers

Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers

Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

[Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes]

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather]

Prepared driers

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings