| Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate | 
|---|---|---|---|---|---|
| III | 16 | 1905 | 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] | 18 | |
| III | 16A | 210111 | Extracts,   essences  and   concentrates   of coffee, and  preparations  with a  basis  of these extracts, essences or concentrates or
with a basis of coffee | 18 | |
| III | 16A | 2101 12 00 | Extracts,   essences  and   concentrates   of coffee, and  preparations  with a  basis  of these extracts, essences or concentrates or
with a basis of coffee | 18 | |
| III | 17 | 210120 | 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 | 18 | |
| III | 21 | 2104 | Soups     and    broths     and     preparations therefor;   homogenised    composite    food
preparations | 18 | |
| III | 22 | 210500 00 | Icecream and other edible ice, whether or
not containing cocoa | 18 | |
| III | 23 | 2106 | [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] | 18 | |
| III | 24 | 2201 | 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] | 18 | |
| III | 24A | 220291 00 | Othernon-alcoholic  beverages [otherthan
tender  coconut  water and caffeinated beverages | 18 | |
| III | 24A | 2202 99 90 | Othernon-alcoholic  beverages [other than
tender  coconut  water and caffeinated beverages | 18 | |
| III | 25 | 2207 | 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)] | 18 | |
| III | 26 | 2209 | Vinegar    and   substitutes    for    vinegar
obtained from acetic acid | 18 | |
| III | 26A | 240412 00 | Products containing nicotine and intended for inhalation without combustion | 18 | |
| III | 26B | 240491 00 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18 | |
| III | 26B | 2404 92 00 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18 | |
| III | 26B | 2404 99 00 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18 | |
| III | 26C | 251512 20 | Marbleand travertine, other than blocks | 18 | |
| III | 26C | 2515 12 90 | Marbleand travertine, other than blocks | 18 | |
| III | 26D | 251612 00 | Granite,other than blocks | 18 | |
| III | 26E | 2601 | Iron   ores  and   concentrates,   including 
roasted iron pyrites | 18 | |
| III | 26F | 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. | 18 | |
| III | 26G | 2603 | Copper ores and concentrates | 18 | |
| III | 26H | 2604 | Nickel ores and concentrates | 18 | |
| III | 26I | 2605 | Cobalt ores and concentrates | 18 | |
| III | 26J | 2606 | Aluminium ores and concentrates | 18 | |
| III | 26K | 2607 | Leadores and concentrates | 18 | |
| III | 26L | 2608 | Zinc ores and concentrates | 18 | |
| III | 26M | 2609 | Tin ores and concentrates | 18 | |
| III | 26N | 2610 | Chromium ores and concentrates | 18 | |
| III | 28. | 2619 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than LinzDonawitz (LD) slag] | 18 | |
| III | 29. | 2620 | Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds | 18 | |
| III | 30. | 2621 | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash | 18 | |
| III | 30A | 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars] | 18 | |
| III | 31. | 2707 | 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 | 18 | |
| III | 32. | 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 18 | |
| III | 33. | 2710 | [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 | 18 | |
| III | 34 | 2711 | 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 | 18 | |
| III | 35 | 2712 | 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 | 18 | |
| III | 36 | 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 18 | |
| III | 37 | 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 18 |