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GST Rate Schedule For Goods
June, 30th 2017
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

    The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has
    broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded
    immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes.

    GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the
    table gives the list of such goods.



S.      Chapter                 Nil                     5%                        12%                         18%                         28%
No.
1. 1                     All goods other                  -              Live horses [01012100,                 -                           -
    (Live animals)       than live horses                                010129]
                         [0101 Live asses,
                         mules and hinnies
                         0102 Live
                         bovine animals
                         0103 Live swine
                         0104 Live sheep
                         and goats
                         0105 Live
                         poultry, that is to
                         say, fowls of the
                         species      Gallus
                         domesticus, ducks,
                         geese, turkeys and
                         guinea fowls.
                         0106 Other live
                         animal such as
                         Mammals, Birds,
                         Insects]

                                                                           1
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.     Chapter                Nil                5%                     12%                18%         28%
No.
2. 2                 All goods other              -           1. All goods in frozen         -          -
    (Meat and edible than in frozen state                        state and put up in
    meat offal)      and put up in unit                          unit        containers
                     containers.                                 [0202, 0203, 0204,
                                                                 0205, 0206, 0207,
                       [0201 Meat         of                     0208, 0209]
                       bovine     animals,                    2. Pig fat, free of lean
                       fresh and chilled.                        meat, and poultry fat,
                       0203 Meat          of                     not rendered or
                       swine, fresh or                           otherwise extracted,
                       chilled.                                  salted, in brine, dried
                       0204 Meat          of                     or smoked put up in
                       sheep or goats,                           unit        containers
                       fresh or chilled.                         [0209]
                       0205 Meat          of                  3. Meat and edible
                       horses,        asses,                     meat offal, salted, in
                       mules or hinnies,                         brine,     dried     or
                       fresh or chilled.                         smoked;          edible
                       0206 Edible                               flours and meals of
                       offal of bovine                           meat or meat offal
                       animals,      swine,                      put up in unit
                       sheep,         goats,                     containers [0210]
                       horses,        asses,
                       mules or hinnies,
                       fresh or chilled.
                       0207 Meat and
                       edible offal, of the
                       poultry of heading


                                                                 2
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter               Nil                   5%                   12%              18%         28%
No.
                        0105, fresh or
                        chilled.
                        0208 Other meat
                        and edible meat
                        offal, fresh or
                        chilled.
                        0209 Pig fat, free
                        of lean meat, and
                        poultry fat, not
                        rendered        or
                        otherwise
                        extracted, fresh,
                        chilled.

3.    3                1. Fish      seeds, All goods (other than            -                 -          -
      (Fish,              prawn / shrimp fish seeds, prawn /
      crustaceans,        seeds whether shrimp seed) processed,
      molluscs & other    or           not cured or in frozen state
      aquatic             processed,
      invertebrates)      cured or in 1. 0303              Fish,
                          frozen state        frozen, excluding
                       2. All      goods,     fish fillets and other
                          other       than    fish meat of heading
                          processed,          0304
                          cured or in 2. 0304              Fish
                          frozen state        fillets and other fish
                                              meat (whether or not
                       1. 0301                minced), frozen.
                              Live fish.

                                                                       3
                                       GST RATE SCHEDULE FOR GOODS
                       [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter          Nil                     5%                    12%            18%         28%
No.
                2. 0302              3. 0305        Fish,
                        Fish, fresh     dried, salted or in
                   or       chilled,    brine; smoked fish,
                   excluding fish       whether     or     not
                   fillets      and     cooked before or
                   other fish meat      during the smoking
                   of       heading     process;       flours,
                   0304                 meals and pellets of
                3. 0304                 fish, fit for human
                        Fish fillets    consumption
                   and other fish 4. 0306 Crustaceans,
                   meat (whether        whether in shell or
                   or not minced),      not, frozen, dried,
                   fresh          or    salted or in brine;
                   chilled.             crustaceans, in shell,
                4. 0306                 cooked by steaming
                   Crustaceans,         or by boiling in
                   whether        in    water, frozen, dried,
                   shell or not,        salted or in brine;
                   live, fresh or       flours, meals and
                   chilled;             pellets             of
                   crustaceans, in      crustaceans, fit for
                   shell, cooked        human consumption.
                   by steaming or 5. 0307          Molluscs,
                   by boiling in        whether in shell or
                   water, chilled.      not, frozen, dried,
                5. 0307 Molluscs,       salted or in brine;
                   whether        in    aquatic invertebrates
                   shell or not,        other             than

                                                                 4
                                      GST RATE SCHEDULE FOR GOODS
                      [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter          Nil                   5%                   12%              18%         28%
No.
                   live,     fresh, crustaceans         and
                   chilled; aquatic molluscs,      frozen,
                   invertebrates    dried, salted or in
                   other       than brine; flours, meals
                   crustaceans      and pellets of aquatic
                   and molluscs,    invertebra other than
                   live,     fresh, crustaceans, fit for
                   chilled.         human consumption
                6. 0308 Aquatic 6. 0308           Aquatic
                   invertebrates    invertebrates other
                   other       than than crustaceans and
                   crustaceans      molluscs,      frozen,
                   and molluscs,    dried, salted or in
                   live, fresh or   brine;        smoked
                   chilled.         aquatic invertebrates
                                    other              than
                                    crustaceans         and
                                    molluscs, whether or
                                    not cooked before or
                                    during the smoking
                                    process:        flours,
                                    meals and pellets of
                                    aquatic invertebrates
                                    other              than
                                    crustaceans         and
                                    molluscs, fit for
                                    human
                                    consumption.


                                                              5
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.       Chapter              Nil                      5%                        12%                   18%            28%
No.
4. 4                   1. Fresh milk and All goods not specified 1. Butter and other 1. Condensed              milk    -
    (Dairy produce;       pasteurised      elsewhere.                     fats (ghee, butter oil, [04029110,
    bird's      eggs;     milk, including                                 etc.) and oils derived  04029920]
    natural    honey;     separated milk, 1. Ultra               High     from milk; dairy
    edible products of    milk        and      Temperature (UHT)          spreads [0405]
    animal origin, not    cream,      not      milk [0401]             2. Cheese [0406]
    elsewhere             concentrated     2. 0402          Milk and
    specified)            nor containing       cream, concentrated
                          added sugar or       or containing added
                          other                sugar      or     other
                          sweetening           sweetening matter
                          matter,              including skimmed
                          excluding            milk powder, milk
                          Ultra     High       food for babies,
                          Temperature          excluding
                          (UHT) milk           condensed milk.
                          [0401]           3. 0403          Cream,
                       2. Eggs      Birds'     yogurt, kephir and
                          eggs, in shell,      other fermented or
                          fresh,               acidified milk and
                          preserved or         cream, whether or
                          cooked [0407]        not concentrated or
                       3. Curd     [0403,      containing       added
                          0406],               sugar      or     other
                       4. Lassi [0403],        sweetening matter or
                       5. Butter     milk      flavoured            or
                          [0403]               containing       added
                       6. Chena         or     fruit, nuts or cocoa.
                          paneer [0406],

                                                                       6
                                      GST RATE SCHEDULE FOR GOODS
                      [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter          Nil                   5%                   12%              18%         28%
No.
                   other than put 4. 0404        Whey,
                   up in unit        whether      or    not
                   containers and    concentrated        or
                   bearing      a    containing      added
                   registered        sugar     or     other
                   brand name.       sweetening matter;
                7. 0409 Natural      products consisting
                   honey, other      of natural milk
                   than put up in    constituents,
                   unit container    whether      or    not
                   and bearing a     containing      added
                   registered        sugar     or     other
                   brand name.       sweetening matter,
                                     not        elsewhere
                                     specified           or
                                     included.
                                  5. Chena or paneer put
                                     up in unit container
                                     and     bearing      a
                                     registered      brand
                                     name [0406].
                                  6. 0408        Birds'
                                     eggs, not in shell,
                                     and egg yolks, fresh,
                                     dried, cooked by
                                     steaming or by
                                     boiling in water,
                                     moulded, frozen or
                                     otherwise preserved,

                                                              7
                                                GST RATE SCHEDULE FOR GOODS
                                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                Nil                    5%                    12%            18%         28%
No.
                                                 whether      or    not
                                                 containing      added
                                                 sugar     or     other
                                                 sweetening matter.
                                              7. 0409        Natural
                                                 honey, put up in unit
                                                 container         and
                                                 bearing a registered
                                                 brand name.
                                              8. 0410        Edible
                                                 products of animal
                                                 origin, not elsewhere
                                                 specified           or
                                                 included.

5.    5                  1. Human hair, All goods not specified                -               -          -
      (Products       of    unworked,      elsewhere
      animal origin, not    whether or not
      elsewhere             washed      or 1. 0502          Pigs',
      specified       or    scoured; waste     hogs' or boars'
      included)             of human hair      bristles and hair;
                            [0501]             badger hair and other
                         2. Semen              brush making hair;
                            including          waste      of     such
                            frozen semen       bristles or hair.
                            [0511]         2. 0503 ­ blank in tariff
                                           3. 0504          Guts,
                                               bladders            and
                                               stomachs of animals

                                                                          8
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                    12%              18%         28%
No.
                              (other than fish),
                              whole and pieces
                              thereof,         fresh,
                              chilled,       frozen,
                              salted, in brine, dried
                              or smoked.
                           4. 0505         Skins
                              and other parts of
                              birds, with their
                              feathers or down,
                              feathers and parts of
                              feathers (whether or
                              not with trimmed
                              edges) and down,
                              not further worked
                              than          cleaned,
                              disinfected or treated
                              for      preservation;
                              powder and waste of
                              feathers or parts of
                              feathers
                           5. 0506         Bones
                              and       horn-cores,
                              unworked, defatted,
                              simply prepared (but
                              not cut to shape),
                              treated with acid or
                              gelatinised; powder


                                                        9
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                     12%             18%         28%
No.
                              and waste of these
                              products.
                           6. 0507        Ivory,
                              tortoise-shell,
                              whalebone          and
                              whalebone         hair,
                              horns,         antlers,
                              hooves, nails, claws
                              and             beaks,
                              unworked            or
                              simply     prepared
                              but not cut to shape;
                              powder and waste of
                              these products.
                           7. 0508        Coral
                              and            similar
                              materials,
                              unworked or simply
                              prepared but not
                              otherwise worked;
                              shells of molluscs,
                              crustaceans         or
                              echinoderms        and
                              cuttle-bone,
                              unworked or simply
                              prepared but not cut
                              to shape, powder and
                              waste thereof.
                           8. 0509 ­ blank in tariff

                                                        10
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.       Chapter               Nil                  5%                       12%           18%         28%
No.
                                         9. 0510 Ambergris,
                                             castoreum,        civet
                                             and              musk;
                                             cantharides;       bile,
                                             whether or not dried;
                                             glands and other
                                             animal       products
                                             used       in       the
                                             preparation          of
                                             pharmaceutical
                                             products,        fresh,
                                             chilled, frozen or
                                             otherwise
                                             provisionally
                                             preserved.
                                         10. 0511         Animal
                                             products            not
                                             elsewhere specified
                                             or included; dead
                                             animals of Chapter 1
                                             or 3, unfit for human
                                             consumption, other
                                             than            semen
                                             including       frozen
                                             semen.

6.    6                 1. All goods                  -                       -              -          -
      (Live trees and
      other     plants;

                                                                        11
                                                 GST RATE SCHEDULE FOR GOODS
                                 [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                 Nil                     5%                     12%          18%         28%
No.
      bulbs, roots and
      the like; cut
      flowers      and
      ornamental
      foliage)
7.    7                   Fresh vegetables, 1. Herb, bark, dry                    -             -          -
      (Edible             roots and tubers         plant, dry root,
      vegetables, roots   other than those in      commonly known as
      and tubers)         frozen            or     jari booti and dry
                          preserved state          flower;
                                                2. 0710      Vegetables
                          1. 0701 Potatoes,        (uncooked or cooked
                              fresh         or     by steaming or
                              chilled.             boiling in water),
                          2. 0702                  frozen.
                              Tomatoes,         3. 0711      Vegetables
                              fresh         or     provisionally
                              chilled.             preserved         (for
                          3. 0703 Onions,          example, by sulphur
                              shallots, garlic,    dioxide gas, in brine,
                              leeks and other      in sulphur water or
                              alliaceous           in other preservative
                              vegetables,          solutions),       but
                              fresh         or     unsuitable in that
                              chilled.             state for immediate
                          4. 0704                  consumption.
                              Cabbages,         4. 0714        Manioc,
                              cauliflowers,        arrowroot,      salep,
                              kohlrabi, kale       Jerusalem

                                                                            12
                                        GST RATE SCHEDULE FOR GOODS
                        [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter            Nil                   5%                     12%            18%         28%
No.
                     and       similar   artichokes,     sweet
                     edible              potatoes and similar
                     brassicas, fresh    roots and tubers with
                     or chilled.         high starch or inulin
                5.   0705 Lettuce        content, frozen or
                     (Lactuca            dried, whether or
                     sativa)      and    not sliced or in the
                     chicory             form of pellets.
                     (Cichorium
                     spp.), fresh or
                     chilled.
                6.   0706 Carrots,
                     turnips, salad
                     beetroot,
                     salsify,
                     celeriac,
                     radishes and
                     similar edible
                     roots, fresh or
                     chilled.
                7.   0707
                     Cucumbers
                     and gherkins,
                     fresh          or
                     chilled.
                8.   0708
                     Leguminous
                     vegetables,
                     shelled        or

                                                                 13
                                       GST RATE SCHEDULE FOR GOODS
                       [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter           Nil               5%                   12%                  18%         28%
No.
                    unshelled,
                    fresh        or
                    chilled.
                9. 0709       Other
                    vegetables,
                    fresh        or
                    chilled.
                10. 0712
                        Dried
                    vegetables,
                    whole,      cut,
                    sliced, broken
                    or in powder,
                    but not further
                    prepared.
                11. 0713
                        Dried
                    leguminous
                    vegetables,
                    shelled,
                    whether or not
                    skinned      or
                    split.
                12. 0714 Manioc,
                    arrowroot,
                    salep,
                    Jerusalem
                    artichokes,
                    sweet potatoes

                                                         14
                                                GST RATE SCHEDULE FOR GOODS
                                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                Nil                     5%                         12%                18%   28%
No.
                             and     similar
                             roots      and
                             tubers    with
                             high starch or
                             inulin content,
                             fresh        or
                             chilled; sago
                             pith.

8.    8                 Fresh fruits other     1. 0802          Dried      Dry fruits                   -     -
      (Edible fruit and than in frozen state       areca nuts, whether
      nuts; peel of or preserved                   or not shelled or 2. 0801              Brazil
      citrus fruit or                              peeled,.                   nuts and cashew
      melons)           1. 0801                                               nuts, fresh or dried,
                            Coconuts,          All goods, other than dry      whether     or     not
                            fresh or dried,    fruits, in frozen state or     shelled or peeled.
                            whether or not     preserved.                  3. 0802        Other
                            shelled       or                                  nuts, dried, whether
                            peeled.            1. 0811          Fruit and     or not shelled or
                        2. 0802        Other       nuts, uncooked or          peeled, such as
                            nuts, fresh such       cooked by steaming         Almonds, Hazelnuts
                            as Almonds,            or boiling in water,       or filberts (Coryius
                            Hazelnuts or           frozen, whether or         spp.),       walnuts,
                            filberts               not containing added       Chestnuts (Castanea
                            (Coryius spp.),        sugar      or    other     spp.),    Pistachios,
                            walnuts,               sweetening matter.         Macadamia       nuts,
                            Chestnuts          2. 0812          Fruit and     Kola nuts (Cola
                            (Castanea              nuts, provisionally        spp.), other than
                            spp.),                 preserved          (for    areca nuts.

                                                                            15
                                      GST RATE SCHEDULE FOR GOODS
                      [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter          Nil                    5%                       12%               18%   28%
No.
                   Pistachios,       example, by sulphur 4. 0804           Dates,
                   Macadamia         dioxide gas, in brine,    figs,     pineapples,
                   nuts, Kola nuts   in sulphur water or       avocados, guavas,
                   (Cola      spp.), in other preservative     mangoes            and
                   Areca nuts.       solutions),        but    mangosteens, dried.
                3. 0803 Bananas,     unsuitable in that 5. 0806            Grapes,
                   including         state for immediate       dried, and raisins
                   plantains,        consumption.           6. 0813        Fruit,
                   fresh or dried 3. 0814         Peel of      dried, other than that
                4. 0804              citrus fruit or melons    of headings 0801 to
                       Dates, figs,  (including                0806; mixtures of
                   pineapples,       watermelons),             nuts or dried fruits of
                   avocados,         frozen, dried or          Chapter 8.
                   guavas,           provisionally
                   mangoes and       preserved in brine, in
                   mangosteens,      sulphur water or in
                   fresh.            other preservative
                5. 0805     Citrus   solutions.
                   fruit, such as
                   Oranges,
                   Mandarins
                   (including
                   tangerines and
                   satsumas);
                   clementines,
                   wilkings and
                   similar citrus
                   hybrids,
                   Grapefruit,

                                                                16
                                        GST RATE SCHEDULE FOR GOODS
                        [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter            Nil               5%                   12%                  18%         28%
No.
                     including
                     pomelos,
                     Lemons
                     (Citrus limon,
                     Citrus
                     limonum) and
                     limes (Citrus
                     aurantifolia,
                     Citrus
                     latifolia),
                     fresh.
                6.   0806 Grapes,
                     fresh
                7.   0807 Melons
                     (including
                     watermelons)
                     and      papaws
                     (papayas),
                     fresh.
                8.   0808 Apples,
                     pears        and
                     quinces, fresh.
                9.   0809Apricots,
                     cherries,
                     peaches
                     (including
                     nectarines),
                     plums        and
                     sloes, fresh.

                                                          17
                                       GST RATE SCHEDULE FOR GOODS
                       [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter           Nil               5%                   12%                  18%         28%
No.
                10. 0810      Other
                    fruit such as
                    strawberries,
                    raspberries,
                    blackberries,
                    mulberries and
                    loganberries,
                    black, white or
                    red     currants
                    and
                    gooseberries,
                    cranberries,
                    bilberries and
                    other fruits of
                    the       genus
                    vaccinium,
                    Kiwi       fruit,
                    Durians,
                    Persimmons,
                    Pomegranates,
                    Tamarind,
                    Sapota (chico),
                    Custard-apple
                    (ata),    Bore,
                    Lichi, fresh.
                11. 0814 Peel of
                    citrus fruit or
                    melons
                    (including

                                                         18
                                                 GST RATE SCHEDULE FOR GOODS
                                 [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                 Nil                      5%                     12%         18%         28%
No.
                              watermelons),
                              fresh.

9.    9                    1. All goods of       All goods not specified           -            -          -
      (Coffee, tea, mate      seed quality       elsewhere
      and spices)          2. 0901 Coffee
      Mate    a     bitter    beans,       not   1. 0901        Coffee,
      infusion of the         roasted.              whether     or    not
      leaves of a South 3. Unprocessed              roasted             or
      American shrub.         green leaves of       decaffeinated;
                              tea [0902],           coffee husks and
                           4. Fresh ginger          skins;         coffee
                              [09101110]            substitutes
                              and       fresh       containing coffee in
                              turmeric              any proportion, other
                              [09103010]            than coffee beans not
                              other than in         roasted.
                              processed form     2. 0902        Tea,
                                                    whether     or    not
                                                    flavoured, other than
                                                    unprocessed green
                                                    leaves of tea.
                                                 3. 0903        Maté.
                                                 4. 0904        Pepper of
                                                    the genus Piper;
                                                    dried or crushed or
                                                    ground fruits of the
                                                    genus Capsicum or


                                                                             19
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                     12%             18%         28%
No.
                               of      the     genus
                               Pimenta.
                           5. 0905         Vanilla.
                           6. 0906
                                   Cinnamon and
                               cinnamon-tree
                               flowers.
                           7. 0907         Cloves
                               (whole fruit, cloves
                               and stems).
                           8. 0908         Nutmeg,
                               mace              and
                               cardamoms.
                           9. 0909         Seeds of
                               anise, badian, fennel,
                               coriander, cumin or
                               caraway;       juniper
                               berries, other than of
                               seed quality.
                           10. 0910        Ginger
                               other than fresh
                               ginger,       saffron,
                               turmeric (curcuma)
                               other than fresh
                               turmeric, thyme, bay
                               leaves, curry and
                               other spices.




                                                        20
                                        GST RATE SCHEDULE FOR GOODS
                        [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.     Chapter          Nil               5%                   12%                  18%         28%
No.
10. 10            All goods [other          -                    -                     -          -
    (Cereals)     than those put up
                  in unit container
                  and bearing a
                  registered brand
                  name].

                  1. 1001
                         Wheat and
                     meslin
                  2. 1002 Rye
                  3. 1003 Barley
                  4. 1004 Oats
                  5. 1005
                         Maize
                     (corn)
                  6. 1006
                         Rice
                  7. 1007
                         Grain
                     sorghum
                  8. 1008
                     Buckwheat,
                     millet     and
                     canary seed;
                     other cereals
                     such as Jawar,
                     Bajra, Ragi]


                                                          21
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter               Nil                        5%                     12%                   18%              28%
No.
11. 11                 1. Flour [1101,         All goods not specified 1. Starches;    inulin 1. Malt, whether or not    -
    (Products       of    1102,     1105,      elsewhere.                 [1108]                 roasted [1107]
    milling industry;     1106]      Aata,
    malt;    starches;    maida, besan         1. 1103         Cereal
    inulin;     wheat     etc. [other than        groats, meal and
    gluten)               those put up in         pellets, put up in unit
                          unit container          container          and
                          and bearing a           bearing a registered
                          registered              brand name.
                          brand name].         2. 1104         Cereal
                                                  grains      otherwise
                                                  worked             (for
                        2. 1101 Wheat or          example,       hulled,
                           meslin flour.          rolled,        flaked,
                        3. 1102      Cereal       pearled, sliced or
                           flours      other      kibbled), except rice
                           than of wheat          of heading 1006;
                           or meslin i.e.         germ of cereals,
                           maize (corn)           whole, rolled, flaked
                           flour,       Rye       or ground [i.e. of
                           flour, etc.            oats, maize or other
                        4. 1103      Cereal       cereals]
                           groats,     meal    3. 1105         Meal,
                           and      pellets,      powder,         flakes,
                           other        than      granules and pellets
                           those put up in        of potatoes.
                           unit container      4. 1106         Meal and
                           and bearing a          powder of the dried
                                                  leguminous

                                                                            22
                                                GST RATE SCHEDULE FOR GOODS
                                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                Nil                     5%                    12%           18%         28%
No.
                              registered          vegetables         of
                              brand name.         heading         0713
                           5. 1105 Flour, of      (pulses), of sago or
                              potatoes.           of roots or tubers of
                           6. 1106 Flour, of      heading 0714 or of
                              the       dried     the products of
                              leguminous          Chapter 8 i.e. of
                              vegetables of       tamarind,          of
                              heading 0713        singoda, etc.
                              (pulses),     of 5. 1109 00 00 Wheat
                              sago or of roots    gluten, whether or
                              or tubers of        not dried
                              heading 0714
                              or     of    the
                              products      of
                              Chapter 8 i.e.
                              of tamarind, of
                              singoda,
                              mango flour,
                              etc.
12.   12                   All goods of seed All goods other than of            -              -          -
      (Oil seeds and quality                   seed quality
      oleaginous fruits,
      miscellaneous        1. 1201       Soya 1. 1201         Soya
      grains, seeds and       beans, whether      beans, whether or
      fruit; industrial or    or not broken.      not broken.
      medicinal plants; 2. 1202 Ground- 2. 1202 Ground-nuts,
      straw and fodder        nuts,        not    not     roasted    or
                              roasted       or    otherwise cooked,

                                                                          23
                                        GST RATE SCHEDULE FOR GOODS
                        [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter            Nil                          5%                      12%    18%         28%
No.
                     otherwise                 whether       or    not
                     cooked,                   shelled or broken.
                     whether or not       3.   1203 Copra
                     shelled         or   4.   1204          Linseed,
                     broken.                   whether       or    not
                3.   1204 Linseed,             broken.
                     whether or not       5.   1205          Rape or
                     broken.                   colza seeds, whether
                4.   1205 Rape or              or not broken.
                     colza      seeds,    6.   1206         Sunflower
                     whether or not            seeds, whether or not
                     broken.                   broken.
                5.   1206                 7.   1207          Other oil
                     Sunflower                 seeds and oleaginous
                     seeds, whether            fruits (i.e. Palm nuts
                     or not broken.            and kernels, cotton
                6.   1207 Other oil            seeds, Castor oil
                     seeds         and         seeds,       Sesamum
                     oleaginous                seeds,         Mustard
                     fruits (i.e. Palm         seeds,        Saffower
                     nuts          and         (Carthamus
                     kernels, cotton           tinctorius)      seeds,
                     seeds, Castor             Melon seeds, Poppy
                     oil        seeds,         seeds,          Ajams,
                     Sesamum                   Mango kernel, Niger
                     seeds, Mustard            seed,          Kokam)
                     seeds,                    whether       or    not
                     Saffower                  broken.
                     (Carthamus

                                                                         24
                                      GST RATE SCHEDULE FOR GOODS
                      [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter          Nil                       5%                      12%       18%         28%
No.
                   tinctorius)        8. Flour and meals of
                   seeds, Melon           oil      seeds      or
                   seeds, Poppy           oleaginous      fruits,
                   seeds, Ajams,          other than those of
                   Mango kernel,          mustard [1208]
                   Niger      seed,   9. Hop cones, dried,
                   Kokam)                 whether      or    not
                   whether or not         ground, powdered or
                   broken.                in the form of
                7. 1209                   pellets;       lupulin
                       Seeds, fruit       [1210].
                   and spores, of a   10. Plants and parts of
                   kind used for          plants     (including
                   sowing.                seeds and fruits), of a
                8. Hop       cones,       kind used primarily
                   fresh [1210].          in perfumery, in
                9. Plants       and       pharmacy or for
                   parts of plants        insecticidal,
                   (including             fungicidal or similar
                   seeds        and       purpose, frozen or
                   fruits), of a          dried, whether or not
                   kind        used       cut, crushed or
                   primarily     in       powdered [1211].
                   perfumery, in      11. Locust          beans,
                   pharmacy or            seaweeds and other
                   for                    algae, sugar beet and
                   insecticidal,          sugar cane, frozen or
                   fungicidal or          dried, whether or not
                   similar                ground; fruit stones

                                                                    25
                                       GST RATE SCHEDULE FOR GOODS
                       [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter           Nil                   5%                     12%            18%         28%
No.
                    purpose, fresh      and kernels and
                    or        chilled   other       vegetable
                    [1211].             products (including
                10. Locust beans,       unroasted chicory
                    seaweeds and        roots of the variety
                    other      algae,   Cichorium intybus
                    sugar beet and      sativum) of a kind
                    sugar       cane,   used primarily for
                    fresh or chilled    human consumption,
                    [1212].             not        elsewhere
                11. Cereal straw        specified or included
                    and        husks,   [1212].
                    unprepared,
                    whether or not
                    chopped,
                    ground,
                    pressed or in
                    the form of
                    pellets [1213]
                12. Swedes,
                    mangolds,
                    fodder roots,
                    hay,     lucerne
                    (alfalfa),
                    clover,
                    sainfoin,
                    forage      kale,
                    lupines,
                    vetches      and

                                                                26
                                                GST RATE SCHEDULE FOR GOODS
                                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                Nil                   5%                    12%               18%               28%
No.
                             similar forage
                             products,
                             whether or not
                             in the form of
                             pellets 1214].

13.   13                 1. Lac        and 1. 1301       Natural              -      All goods not specified      -
      (Lac;       gums,     Shellac [1301]    gums, resins, gum-                     elsewhere
      resins and other                        resins and oleoresins
      vegetable     saps                      (for        example,                   1. 1302        Vegetable
      and extracts)                           balsams), other than                      saps and extracts;
                                              lac and shellac.                          pectic     substances,
                                           2. Compounded                                pectinates         and
                                              asafoetida                                pectates; agar-agar
                                              commonly known as                         and other mucilages
                                              heeng [1301]                              and        thickeners,
                                           3. Guar meal or guar                         whether      or    not
                                              gum refined split                         modified,      derived
                                              [1302]                                    from         vegetable
                                                                                        products; other than
                                                                                        Guar meal or guar
                                                                                        gum refined split.
14.   14                  1. Betel   leaves All goods not specified           -      1. Indian           katha    -
      (Vegetable             [14049040]     elsewhere                                   [14049050]
      plaiting
      materials;                              1. 1401      Vegetable
      vegetable                                  materials of a kind
      products,     not                          used primarily for
      elsewhere                                  plaiting        (for

                                                                        27
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                  5%                     12%                     18%              28%
No.
      specified      or                  example, bamboos,
      included)                          rattans,       reeds,
                                         rushes, osier, raffia,
                                         cleaned, bleached or
                                         dyed cereal straw,
                                         and lime bark).
                                      2. 1404       Vegetable
                                         products          not
                                         elsewhere specified
                                         or included such as
                                         cotton        linters,
                                         Cotton linters, Soap
                                         nuts, Hard seeds,
                                         pips, hulls and nuts,
                                         of a kind used
                                         primarily          for
                                         carving,     coconut
                                         shell,     unworked,
                                         Rudraksha      seeds;
                                         other than Betel
                                         leaves and Indian
                                         katha.]

15.   15                    -         Vegetable fats and oils Animal fats and oils 1. Margarine, Linoxyn         -
      (Animal        and              [1507 to 1516]           [1501 to 1506]           [solidified   linseed
      vegetable fats and                                                                oil]; edible mixtures
      oils and their                  2. 1507        Soya-     1. 1501      Pig     fat or preparations of
      cleavage                           bean oil and its         (including lard) and  animal or vegetable
      products;                          fractions, whether or    poultry fat, other    fats or oils or of

                                                                  28
                                         GST RATE SCHEDULE FOR GOODS
                         [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter        Nil                    5%                             12%                        18%                28%
No.
      prepared edible                    not refined, but not            than that of heading       fractions of different
      fats; animal or                    chemically                      0209 or 1503.              fats or oils of this
      vegetable waxes)                   modified.                 2.    1502         Fats of       Chapter, other than
                                    3.   1508         Ground-            bovine        animals,     edible fats or oils or
                                         nut oil and its                 sheep or goats, other      their fractions of
                                         fractions, whether or           than those of heading      heading 1516 [1517]
                                         not refined, but not            1503.                   2. Glycerol,       crude;
                                         chemically                3.    1503 Lard stearin,         glycerol waters and
                                         modified.                       lard oil, oleo stearin,    glycerol lyes [1520
                                    4.   1509         Olive oil          oleo-oil and tallow        00 00],
                                         and its fractions,              oil, not emulsified or 3. Vegetable waxes, etc.
                                         whether      or     not         mixed or otherwise         [1521]
                                         refined, but not                prepared.               4. Degras,      residues
                                         chemically                4.    1504         Fats and      resulting from the
                                         modified.                       oils     and      their    treatment of fatty
                                    5.   1510         Other              fractions, of fish or      substances or animal
                                         oils     and      their         marine      mammals,       or vegetable waxes
                                         fractions, obtained             whether      or     not    [1522]
                                         solely from olives,             refined, but not
                                         whether      or     not         chemically modified.
                                         refined, but not          5.    1505         Wool
                                         chemically                      grease and fatty
                                         modified, including             substances derived
                                         blends of these oils            therefrom (including
                                         or fractions with oils          lanolin).
                                         or     fractions     of   6.    1506         Other
                                         heading 1509                    animal fats and oils
                                    6.   1511         Palm oil           and their fractions,
                                         and its fractions,              whether      or     not

                                                                        29
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                  5%                        12%                18%    28%
No.
                               whether     or    not    refined, but not
                               refined, but not         chemically modified.
                               chemically            7. 1516        Animal
                               modified.                fats and oils and their
                           7. 1512       Sunflower-     fractions, partly or
                               seed, safflower or       wholly
                               cotton-seed oil and      hydrogenated, inter-
                               fractions    thereof,    esterified,         re-
                               whether     or    not    esterified           or
                               refined, but not         elaidinised, whether
                               chemically               or not refined, but
                               modified.                not further prepared.
                           8. 1513        Coconut 8. 1518           Animal
                               (copra), palm kernel     fats and oils and their
                               or babassu oil and       fractions,      boiled,
                               fractions    thereof,    oxidised,
                               whether     or    not    dehydrated,
                               refined, but not         sulphurised, blown,
                               chemically               polymerised by heat
                               modified.                in vacuum or in inert
                           9. 1514        Rape,         gas or otherwise
                               colza or mustard oil     chemically modified,
                               and         fractions    excluding those of
                               thereof, whether or      heading          1516;
                               not refined, but not     inedible mixtures or
                               chemically               preparations         of
                               modified.                Animal or vegetable
                           10. 1515       Other         fats or oils or of
                               fixed vegetable fats     fractions of different

                                                        30
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                      12%               18%      28%
No.
                               and oils (including       fats of oils of this
                               jojoba oil) and their     chapter,         not
                               fractions, whether or     elsewhere specified
                               not refined, but not      of included.]
                               chemically
                               modified.
                           11. 1516 Vegetable fats
                               and oils and their
                               fractions, partly or
                               wholly
                               hydrogenated, inter-
                               esterified,        re-
                               esterified          or
                               elaidinised, whether
                               or not refined, but
                               not further prepared.
                           12. 1518 Vegetable fats
                               and oils and their
                               fractions,     boiled,
                               oxidised,
                               dehydrated,
                               sulphurised, blown,
                               polymerised by heat
                               in vacuum or in inert
                               gas or otherwise
                               chemically
                               modified, excluding
                               those of heading
                               1516

                                                        31
                                             GST RATE SCHEDULE FOR GOODS
                             [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter              Nil                 5%                         12%                  18%                      28%
No.
16. 16                         -                   -             All goods                          -                        -
    (Preparations of
    meat, of fish or of                                         1. 1601 Sausages and
    crustaceans,                                                   similar products, of
    molluscs or other                                              meat, meat offal or
    aquatic                                                        blood;            food
    vertebrates)                                                   preparations based on
                                                                   these products.
                                                                2. 1602        Other
                                                                   prepared or preserved
                                                                   meat, meat offal or
                                                                   blood.
                                                                3. 1603        Extracts
                                                                   and juices of meat,
                                                                   fish or crustaceans,
                                                                   molluscs or other
                                                                   aquatic invertebrates.
                                                                4. 1604 Prepared or
                                                                   preserved fish; caviar
                                                                   and caviar substitutes
                                                                   prepared from fish
                                                                   eggs.
                                                                5. 1605      Crustaceans,
                                                                   molluscs and other
                                                                   aquatic invertebrates
                                                                   prepared or preserved.
17.   17               1. Cane jaggery   1. Beet sugar, cane                 -            1. Refined       sugar 1. Molasses [1703]
      (Sugar and sugar    (gur) [1701]      sugar,    khandsari                              containing   added 2. Chewing gum / bubble
      confectionery)                        sugar [1701]                                     flavouring       or    gum     and     white

                                                                   32
                                         GST RATE SCHEDULE FOR GOODS
                         [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter        Nil                 5%                    12%                  18%                          28%
No.
                                    2. Palmyra       sugar                       colouring matter,            chocolate,         not
                                       [1702]                                    sugar cubes [1701 91,        containing       cocoa
                                                                                 1701 99]                     [1704]
                                                                              2. All goods falling
                                                                                 under 1702 [lactose,
                                                                                 maple          syrup,
                                                                                 glucose, dextrose,
                                                                                 fructose,      invert
                                                                                 sugar,       artificial
                                                                                 honey, etc.], other
                                                                                 than palmyra sugar
                                                                              3. Sugar confectionery
                                                                                 (excluding      white
                                                                                 chocolate and bubble
                                                                                 / chewing gum)
                                                                                 [1704]

18.   18                  -         1. Cocoa beans whole            -                     -                1. Cocoa butter, fat and
      (Cocoa and cocoa                 or broken, raw or                                                      oil [1804]
      preparations)                    roasted [1801]                                                      2. Cocoa powder, not
                                    2. Cocoa shells, husks,                                                   containing       added
                                       skins and other                                                        sugar or sweetening
                                       cocoa waste [1802]                                                     matter [1805] and
                                       and                                                                 3. Chocolates and other
                                    3. Cocoa paste whether                                                    food       preparations
                                       or not de-fatted                                                       containing       cocoa
                                       [1803]                                                                 [1806]




                                                              33
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter               Nil                     5%                      12%             18%                        28%
No.
19. 19                 1. Puffed rice, 1.       Mixes and doughs                -    1. Preparations        for 1. Malt extract; food
    (Preparations of      commonly              for the preparation of                  infant use, put up for     preparations of flour,
    cereals,    flour,    known         as      bread, pastry and                       retail sale [1901]         groats, meal, starch or
    starch or milk;       Muri, flattened       other baker's wares                  2. Pasta, whether or not      malt    extract,    not
    pastrycooks'          or beaten rice,       [1901]                                  cooked or stuffed          containing cocoa or
    products)             commonly         2.   Pizza bread [1905]                      (with meat or other        containing less than
                          known         as 3.   Seviyan (vermicelli)                    substances)          or    40% by weight of
                          Chira, parched        [1902]                                  otherwise prepared,        cocoa calculated on a
                          rice,            4.   Tapioca             and                 such as spaghetti,         totally defatted basis,
                          commonly              substitutes therefor                    macaroni, noodles,         not          elsewhere
                          known as khoi,        prepared          from                  lasagne,       gnocchi,    specified or included;
                          parched paddy         starch, in the form of                  ravioli, cannelloni;       food preparations of
                          or rice coated        flakes, grains, pearls,                 couscous, whether or       goods of heading 0401
                          with sugar or         siftings or in similar                  not prepared. [1902]       to      0404,       not
                          gur, commonly         forms. (sabudana)                    3. Corn flakes, bulgar        containing cocoa or
                          known         as      [1903]                                  wheat,        prepared     containing less than
                          Murki [1904]     5.   Rusks, toasted bread                    foods obtained from        5% by weight of cocoa
                       2. Pappad,       by      and similar toasted                     cereal flakes [1904]       calculated on a totally
                          whatever name         products [1905 40                    4. Waffles and wafers         defatted basis not
                          it is known,          00].                                    other than coated          elsewhere specified or
                          except when                                                   with chocolate or          included, other than
                          served       for                                              containing chocolate       preparations for infant
                          consumption                                                   [1905 32]                  use put up for retail
                          [1905]                                                     5. Pastries and cakes         sale and mixes and
                       3. Bread                                                         [1905 90 10]               doughs      for     the
                          (branded      or                                                                         preparation of bakers'
                          otherwise),                                                                              wares.
                          except when                                                                           2. Waffles and wafers
                          served       for                                                                         coated with chocolate

                                                                          34
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter              Nil               5%                    12%                        18%                      28%
No.
                            consumption                                                                              or         containing
                            and      pizza                                                                           chocolate [1905 32]
                            bread [1905]
20.   20                         -                -           1. All goods of 2009 All goods not specified                   -
      (Preparations of                                            i.e. fruit juices, elsewhere
      vegetables, fruits,                                         vegetable juices
      nuts or other parts                                                               1. 2001       Vegetables,
      of plants)                                              2009 Fruit         juices    fruit, nuts and other
                                                              (including grape must)       edible parts of plants,
                                                              and vegetable juices,        prepared or preserved
                                                              unfermented and not          by vinegar or acetic
                                                              containing added spirit,     acid.
                                                              whether       or      not 2. 2002         Tomatoes
                                                              containing added sugar       prepared or preserved
                                                              or other sweetening          otherwise than by
                                                              matter.]                     vinegar or acetic acid.
                                                                                        3. 2003 Mushrooms and
                                                                                           truffles, prepared or
                                                                                           preserved otherwise
                                                                                           than by vinegar or
                                                                                           acetic acid.
                                                                                        4. 2004             Other
                                                                                           vegetables prepared
                                                                                           or           preserved
                                                                                           otherwise than by
                                                                                           vinegar or acetic acid,
                                                                                           frozen, other than
                                                                                           products of heading
                                                                                           2006.

                                                                35
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                     5. 2005         Other
                                                                        vegetables prepared
                                                                        or            preserved
                                                                        otherwise than by
                                                                        vinegar or acetic acid,
                                                                        not frozen, other than
                                                                        products of heading
                                                                        2006.
                                                                     6. 2006       Vegetables,
                                                                        fruit, nuts, fruit-peel
                                                                        and other parts of
                                                                        plants, preserved by
                                                                        sugar (drained, glacé
                                                                        or crystallised).
                                                                     7. 2007         Jams,
                                                                        fruit            jellies,
                                                                        marmalades, fruit
                                                                        or nut purée and
                                                                        fruit or nut pastes,
                                                                        obtained by cooking,
                                                                        whether       or     not
                                                                        containing        added
                                                                        sugar      or      other
                                                                        sweetening matter.
                                                                     8. 2008         Fruit,
                                                                        nuts and other
                                                                        edible     parts       of
                                                                        plants,      otherwise
                                                                        prepared              or

                                                  36
                                             GST RATE SCHEDULE FOR GOODS
                             [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter            Nil                  5%                        12%                       18%                        28%
No.
                                                                                                preserved, whether
                                                                                                or not containing
                                                                                                added sugar or other
                                                                                                sweetening matter or
                                                                                                spirit, not elsewhere
                                                                                                specified or included;
                                                                                                such as Ground-nuts,
                                                                                                Cashew nut, roasted,
                                                                                                salted or roasted and
                                                                                                salted, Other roasted
                                                                                                nuts     and    seeds,
                                                                                                squash of Mango,
                                                                                                Lemon,         Orange,
                                                                                                Pineapple or other
                                                                                                fruits

21.   21               1. Prasadam         1. Sweetmeats   [2106 1. Roasted       chicory All goods not specified 1. Extracts,         essences
      (Miscellaneous      [2106]              90]                   [2101 30]              elsewhere                     and concentrates of
      edible              supplied      by                       2. Roasted         coffee                               coffee,           and
      preparations)       religious                                 substitutes [2101 30] 1. 2101 20 Extracts,           preparations with a
                          places      like                       3. Extracts           and     essences            and   basis     of     these
                          temples,                                  essences       thereof     concentrates of tea       extracts, essences or
                          mosques,                                  [2101 30]                  or       mate,       and  concentrates or with
                          churches,                              4. Yeasts and prepared        preparations with a       a basis of coffee (i.e.
                          gurudwaras,                               baking       powders       basis      of      these  instant coffee, coffee
                          dargahs, etc.                             [2102]                     extracts, essences or     aroma, etc.) [2101]
                                                                 5. Texturised vegetable       concentrates or with a 2. Mixed condiments and
                                                                    proteins (soya bari)       basis of tea or mate      mixed      seasonings;
                                                                    [2106].                    (i.e. instant tea, quick  mustard flour and

                                                                    37
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                    12%                        18%                         28%
No.
                                                6. 2106 90 Namkeens,        brewing black tea, tea     meal and prepared
                                                   bhujia,      mixture,    aroma, etc.)               mustard, other sauces
                                                   chabena and similar 2. 2103          Sauces         and         prearations
                                                   edible preparations      and       preparations     therefor [2103]
                                                   in      ready     for    therefor.               3. Food preparations not
                                                   consumption form.     3. 2104        Soups          elsewhere specified or
                                                                            and broths and             included i.e. Protein
                                                                            preparations therefor;     concentrates         and
                                                                            homogenised                textured         protein
                                                                            composite          food    substances,      Sugar-
                                                                            preparations.              syrups       containing
                                                                         4. 2105        Ice cream      added flavouring or
                                                                            and other edible ice,      colouring matter, not
                                                                            whether      or     not    elsewhere specified or
                                                                            containing cocoa.          included;        lactose
                                                                         5. 2106        All kinds      syrup; glucose syrup
                                                                            of     food      mixes     and malto dextrine
                                                                            including       instant    syrup,      Compound
                                                                            food mixes, soft           preparations          for
                                                                            drink concentrates,        making non-alcoholic
                                                                            Sharbat, Betel nut         beverages,         Food
                                                                            product known as           flavouring material,
                                                                            "Supari", Sterilized       Churna      for     pan,
                                                                            or         pasteurized     Custard         powder
                                                                            millstone, ready to        [2106].
                                                                            eat packaged food 4. Pan masala [2106 90
                                                                            and milk containing        20]
                                                                            edible nuts with sugar
                                                                            or other ingredients,

                                                  38
                                                GST RATE SCHEDULE FOR GOODS
                                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                Nil               5%                      12%                       18%                       28%
No.
                                                                                               Diabetic foods; other
                                                                                               than        Namkeens,
                                                                                               bhujia,       mixture,
                                                                                               chabena and similar
                                                                                               edible preparations in
                                                                                               ready               for
                                                                                               consumption form.
22.   22                 1. Water [other            -           1.    Ice and snow [2201 All goods not specified 1. Other non-alcoholic
      (Beverages, spirit    than aerated,                             90 10]               elsewhere                     beverages [2202 90
      and vinegar)          mineral,                            2.    Soya milk drinks                                   90]
                            purified,                                 [2202 90 10]         1. 2201            Waters, 2. Aerated       waters,
                            distilled,                          3.    Fruit pulp or fruit      including natural or      containing     added
                            medicinal,                                juice based drinks       artificial     mineral    sugar    or     other
                            ionic, battery,                           [2202 90 30]             waters and aerated        sweetening matter or
                            de-mineralized                      4.    Tender      coconut      waters,            not    flavoured [2202 10]
                            and water sold                            water put up in unit     containing      added
                            in         sealed                         container        and     sugar      or    other
                            container]                                bearing a registered     sweetening matter
                            [2201]                                    brand name [2202 90      nor flavoured.
                         2. Non-alcoholic                             90]                  2. 2207 Ethyl alcohol
                            Toddy, Neera                        5.    Beverages                and other spirits,
                            [2201]                                    containing      milk     denatured, of any
                         3. Tender                                    [2202 90 30]             strength.
                            coconut water                                                  3. 2209 Vinegar and
                            put up in unit                                                     substitutes         for
                            container and                                                      vinegar       obtained
                            bearing         a                                                  from acetic acid.]
                            registered


                                                                     39
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter              Nil                     5%                    12%           18%         28%
No.
                          brand      name
                          [2202 90 90]
23.   23               1. Aquatic feed,      All goods not specified          -              -          -
      (Residues   and     poultry feed &     elsewhere
      waste from the      cattle     feed,
      food industries;    including          1. 2301       Flours,
      prepared animal     grass, hay &          meals and pellets,
      fodder)             straw,                of meat or meat
                          supplement &          offal, of fish or of
                          husk of pulses,       crustaceans,
                          concentrates &        molluscs or other
                          additives,            aquatic
                          wheat bran &          invertebrates, unfit
                          de-oiled cake         for           human
                          [2302, 2304,          consumption;
                          2305, 2306, ,         greaves.
                          2309]              2. 2303       Residues
                                                of             starch
                                                manufacture and
                                                similar     residues,
                                                beet-pulp, bagasse
                                                and other waste of
                                                sugar manufacture,
                                                brewing or distilling
                                                dregs and waste,
                                                whether or not in the
                                                form of pellets.
                                             3. 2307       Wine
                                                lees; argol. [Lees

                                                                        40
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter               Nil                     5%                       12%                    18%                       28%
No.
                                                 refers to deposits of
                                                 dead yeast or residual
                                                 yeast     and      other
                                                 particles           that
                                                 precipitate, or are
                                                 carried by the action of
                                                 "fining", to the bottom
                                                 of a vat of wine after
                                                 fermentation        and
                                                 aging. Argol ­tartar
                                                 obtained from wine
                                                 fermentation]
24.   24                           -          1. Tobacco         leaves           -                       -             1. All      goods    not
      (Tobacco      and                          [under         reverse                                                    specified elsewhere,
      manufactured                               charge]                                                                   other than biris.
      tobacco
      substitutes)
25,   25                 1. Common salt,      All goods not specified 1. Marble            and 1. Sulphur recovered as 1. Marble and travertine,
      (Salt;    sulphur;    by whatever       elsewhere                    travertine   blocks    by-product         in    other than blocks
      earths and stone;     name it is                                     [2515 12 10]           refining of crude oil    [2515 12 20, 2515 12
      plastering            known,            1. 2501        Salt other 2. Granite      blocks    [2503 00 10]             90]
      materials, lime       including             than common salt.        [2516].                                      2. Granite, other than
      and cement)           iodized    and    2. 2502 Unroasted iron                                                       blocks [2516]
                            other fortified       pyrites.                                                              3. Portland      cement,
                            salts, sendha     3. 2503        Sulphur                                                       aluminous     cement,
                            namak [rock           of all kinds, other                                                      slag cement, super
                            salt],     kala       than       sublimed                                                      sulphate cement and
                            namak [2501           sulphur, precipitated                                                    similar     hydraulic
                            00 10]                sulphur and colloidal                                                    cements, whether or
                                                  sulphur.                                                                 not coloured or in the

                                                                            41
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                  5%                     12%              18%              28%
No.
                           4. 2504        Natural                                        form   of   clinkers
                              graphite.                                                  [2523]
                           5. 2505        Natural
                              sands of all kinds,
                              whether      or    not
                              coloured, other than
                              metal bearing sands
                              of Chapter 26.
                           6. 2506        Quartz
                              (other than natural
                              sands);     quartzite,
                              whether      or    not
                              roughly trimmed or
                              merely     cut,     by
                              sawing or otherwise,
                              into blocks or slabs
                              of a rectangular
                              (including square)
                              shape.
                           7. 2507        Kaolin
                              and other kaolinic
                              clays, whether or not
                              calcined.
                           8. 2508        Other
                              clays (not including
                              expanded clays of
                              heading         6806),
                              andalusite, kyanite
                              and       sillimanite,

                                                       42
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                      12%            18%         28%
No.
                               whether      or     not
                               calcined;      mullite;
                               chamotte or dinas
                               earths.
                           9. 2509         Chalk.
                           10. 2510        Natural
                               calcium phosphates,
                               natural aluminium
                               calcium phosphates
                               and        phosphatic
                               chalk.
                           11. 2511        Natural
                               barium        sulphate
                               (barytes);      natural
                               barium      carbonate
                               (witherite), whether
                               or not calcined, other
                               than barium oxide of
                               heading 2816.
                           12. 2512        Siliceous
                               fossil meals (for
                               example, kieselguhr,
                               tripolite          and
                               diatomite)         and
                               similar      siliceous
                               earths, whether or
                               not calcined, of an
                               apparent       specific
                               gravity of 1 or less.

                                                         43
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                     12%             18%         28%
No.
                           13. 2513       Pumice
                               stone; emery; natural
                               corundum, natural
                               garnet and other
                               natural    abrasives,
                               whether or not heat-
                               treated.
                           14. 2514       Slate,
                               whether     or     not
                               roughly trimmed or
                               merely     cut,     by
                               sawing or otherwise,
                               into blocks or slabs
                               of a rectangular
                               (including square)
                               shape.
                           15. 2515 Ecaussine and
                               other     calcareous
                               monumental          or
                               building        stone;
                               alabaster      [other
                               than         marble
                               Marble            and
                               travertine]
                           16. 2516       Porphyry,
                               basalt,   sandstone
                               and              other
                               monumental          or
                               building        stone,

                                                        44
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                     12%             18%         28%
No.
                               whether     or     not
                               roughly trimmed or
                               merely     cut,     by
                               sawing or otherwise,
                               into blocks or slabs
                               of a rectangular
                               (including square)
                               shape.
                           17. 2517        Pebbles,
                               gravel, broken or
                               crushed stone, of a
                               kind commonly used
                               for          concrete
                               aggregates, for road
                               metalling or for
                               railway or other
                               ballast, shingle and
                               flint, whether or not
                               heat-treated;
                               macadam of slag,
                               dross or similar
                               industrial      waste,
                               whether     or     not
                               incorporating      the
                               materials cited in the
                               first part of the
                               heading;        tarred
                               macadam; grenules
                               cheeping           and

                                                        45
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                     12%             18%         28%
No.
                               powder of stones
                               heading 2515 or
                               2516 whether or not
                               it treated.
                           18. 2518        Dolomite,
                               whether      or    not
                               calcined or sintered,
                               including dolomite
                               roughly trimmed or
                               merely      cut,    by
                               sawing or otherwise,
                               into blocks or slabs
                               of a rectangular
                               (including square)
                               shape;       dolomite
                               ramming mix.
                           19. 2518 10 dolomite,
                               Not calcined or
                               sintered
                           20. 2519        Natural
                               magnesium
                               carbonate
                               (magnesite); fused
                               magnesia;        dead-
                               burned      (sintered)
                               magnesia, whether
                               or not containing
                               small quantities of
                               other oxides added

                                                        46
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                     12%             18%         28%
No.
                               before      sintering;
                               other     magnesium
                               oxide, whether or
                               not pure.
                           21. 2520        Gypsum;
                               anhydrite; plasters
                               (consisting         of
                               calcined gypsum or
                               calcium     sulphate)
                               whether      or    not
                               coloured, with or
                               without         small
                               quantities          of
                               accelerators        or
                               retarders.
                           22. 2521       Limestone
                               flux; limestone and
                               other      calcareous
                               stone, of a kind used
                               for the manufacture
                               of lime or cement.
                           23. 2522      Quicklime,
                               slaked lime and
                               hydraulic lime, other
                               than calcium oxide
                               and hydroxide of
                               heading 2825.
                           24. 2524 Asbestos.


                                                        47
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                   5%                     12%             18%         28%
No.
                           25. 2525            Mica,
                               including splitting;
                               mica waste.
                           26. 2526         Natural
                               steatite, whether or
                               not roughly trimmed
                               or merely cut, by
                               sawing or otherwise,
                               into blocks or slabs
                               of a rectangular
                               (including square)
                               shape; talc.
                           27. 2528         Natural
                               borates            and
                               concentrates thereof
                               (whether or not
                               calcined), but not
                               including      borates
                               separated        from
                               natural brine; natural
                               boric acid containing
                               not more than 85%
                               of H3BO3
                           28. 2529         Feldspar;
                               leucite,    nepheline
                               and         nepheline
                               syenite; fluorspar.
                           29. 2530          Mineral
                               substances         not

                                                        48
                                        GST RATE SCHEDULE FOR GOODS
                        [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.       Chapter        Nil                  5%                      12%               18%                28%
No.
                                       elsewhere specified
                                       or included.
26.   26                 -         All        ores       and          -      All goods not specified       -
      (Ores, slag and              concentrates [2601 to                     elsewhere, that is other
      ash)                         2617]                                     slag, dross, ash and
                                   1. 2601         Iron ores                 residues [2619, 2620,
                                       and     concentrates,                 2621]
                                       including      roasted
                                       iron pyrites                          1. 2619 Slag, dross
                                   2. 2602       Manganese                      (other            than
                                       ores              and                    granulated       slag),
                                       concentrates,                            scalings and other
                                       including                                waste     from      the
                                       ferruginous                              manufacture of iron
                                       manganese ores and                       or steel.
                                       concentrates with a                   2. 2620 Slag, ash and
                                       manganese content                        residues (other than
                                       of 20% or more,                          from the manufacture
                                       calculated on the dry                    of iron or steel)
                                       weight.                                  containing     metals,
                                   3. 2603         Copper                       arsenic     or    their
                                       ores              and                    compounds.
                                       concentrates.                         3. 2621 Other slag and
                                   4. 2604         Nickel                       ash,         including
                                       ores              and                    seaweed ash (kelp);
                                       concentrates.                            ash and residues from
                                   5. 2605         Cobalt                       the incineration of
                                       ores              and                    municipal waste.
                                       concentrates.

                                                                49
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                  5%                    12%               18%         28%
No.
                           6. 2606      Aluminium
                               ores             and
                               concentrates.
                           7. 2607        Lead
                               ores             and
                               concentrates.
                           8. 2608        Zinc ores
                               and concentrates.
                           9. 2609        Tin ores
                               and concentrates.
                           10. 2610     Chromium
                               ores             and
                               concentrates.
                           11. 2611       Tungsten
                               ores             and
                               concentrates.
                           12. 2612       Uranium
                               or thorium ores and
                               concentrates.
                           13. 2613 Molybdenum
                               ores             and
                               concentrates.
                           14. 2614       Titanium
                               ores             and
                               concentrates.
                           15. 2615       Niobium,
                               tantalum, vanadium
                               or zirconium ores
                               and concentrates.

                                                      50
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter         Nil                  5%                      12%               18%                    28%
No.
                                     16. 2616        Precious
                                         metal     ores    and
                                         concentrates.
                                     17. 2617        Other
                                         ores              and
                                         concentrates
                                     1. Granulated        slag
                                         (slag sand) from the
                                         manufacture of iron
                                         or steel [2618]

27.   27                   -         1. Coal;      briquettes, 1. Bio-gas      All goods not specified 1. Avgas [2710]
      (Mineral fuels,                   ovoids and similar                     elsewhere
      mineral oils and                  solid            fuels
      products of their                 manufactured from                      1. 2707        Oils and
      distillation;                     coal [2701]                               other products of the
      bituminous                     2. Lignite, whether or                       distillation of high
      substances;                       not agglomerated,                         temperature coal tar;
      mineral waxes)                    excluding jet. [2702]                     similar products in
                                     3. Peat (including peat                      which the weight of
                                        litter), whether or                       the           aromatic
                                        not     agglomerated                      constituents exceeds
                                        [2703]                                    that of the non-
                                     4. Coke and semi coke                        aromatic
                                        of coal, of lignite or                    constituents, such as
                                        of peat, whether or                       Benzole (benzene),
                                        not agglomerated;                         Toluole      (toluene),
                                        retort carbon [2704]                      Xylole      (xylenes),
                                                                                  Naphthelene

                                                                 51
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                  5%                    12%                 18%                 28%
No.
                           5. Tar distilled from                     2. 2708        Pitch and
                              coal, from lignite or                     pitch coke, obtained
                              from peat [2706]                          from coal tar or from
                           6. Kerosene PDS                              other mineral tars.
                           7. Liquefied Propane                      3. 2710        Petroleum
                              and Butane mixture,                       oils and oils obtained
                              Liquefied Propane,                        from       bituminous
                              Liquefied     Butane                      minerals, other than
                              and        Liquefied                      crude; preparations
                              Petroleum      Gases                      not         elsewhere
                              (LPG) for supply to                       specified or included,
                              household domestic                        containing by weight
                              consumers or to                           70% or more of
                              non-domestic                              petroleum oils or of
                              exempted category                         oils obtained from
                              (NDEC) customers                          bituminous minerals,
                              by the Indian Oil                         these oils being the
                              Corporation                               basic constituents of
                              Limited, Hindustan                        the      preparations;
                              petroleum                                 waste oils; [other
                              Corporation Limited                       than Avgas and
                              or Bharat Petroleum                       Kerosene        PDS],
                              Corporation                               such as Superior
                              Limited.                                  kerosene Oil (SKO),
                           8. Coal gas, water gas,                      Fuel oil, Base oil,
                              producer gas and                          Jute batching oil and
                              similar gases, other                      textile             oil,
                              than petroleum gases                      Lubricating         oil,
                                                                        Waste oil [Other

                                                      52
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                 5%                   12%                  18%               28%
No.
                              and other gaseous                         than petrol, Diesel
                              hydrocarbons [2705]                       and ATF, not in
                                                                        GST]
                                                                     9. 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,]

                                                    53
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                28%
No.
                                                                     4. 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.
                                                                     5. 2713        Petroleum
                                                                        coke,       petroleum
                                                                        bitumen and other
                                                                        residues of petroleum
                                                                        oils or of oils
                                                                        obtained          from
                                                                        bituminous minerals.
                                                                     6. 2714        Bitumen
                                                                        and asphalt, natural;
                                                                        bituminous or oil
                                                                        shale and tar sands;
                                                                        asphaltites         and
                                                                        asphaltic rocks.
                                                                     7. 2715       Bituminous
                                                                        mixtures based on
                                                                        natural asphalt, on
                                                                        natural bitumen, on

                                                  54
                                    GST RATE SCHEDULE FOR GOODS
                    [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter   Nil                 5%                          12%                        18%               28%
No.
                                                                                        petroleum bitumen,
                                                                                        on mineral tar or on
                                                                                        mineral tar pitch (for
                                                                                        example, bituminous
                                                                                        mastics, cut-backs).
28.   28             -         1. Thorium oxalate        1.    Medicinal       grade All goods not specified      -
      (Inorganic               2. Enriched      KBF4           hydrogen peroxide elsewhere
      chemicals)                  (enriched potassium          [2847]
                                  fluroborate)           2.    Anaesthetics [28]     1. 2801        Fluorine,
                               3. Enriched elemental     3.    Potassium      Iodate    chlorine,     bromine
                                  boron                        [28]                     and iodine.
                               4. Nuclear fuel           4.    Iodine [2801 20]      2. 2802        Sulphur,
                               5. Nuclear       grade    5.    Micronutrients,          sublimed            or
                                  sodium [2805 11]             which are covered        precipitated;
                               6. Heavy water and              under serial number      colloidal sulphur.
                                  other nuclear fuels          1(f) of Schedule 1, 3. 2803          Carbon
                                  [2845]                       Part (A) of the          (carbon blacks and
                               7. Compressed       air         Fertilizer   Control     other forms of carbon
                                  [2853]                       Order, 1985 and are      not         elsewhere
                                                               manufactured by the      specified           or
                                                               manufacturers which      included).
                                                               are        registered 4. 2804
                                                               under the Fertilizer         Hydrogen, rare
                                                               Control Order, 1985      gases and other non-
                                                         6.    Dicalcium phosphate      metals.
                                                               (DCP) of animal 5. 2805              Alkali or
                                                               feed            grade    alkaline-earth metals;
                                                               conforming to IS         rare-earth     metals,
                                                                                        scandium           and

                                                              55
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                28%
No.
                                                   specification         yttrium, whether or
                                                   No.5470 : 2002        not intermixed or
                                                7. Steam                 interalloyed;
                                                                         mercury.
                                                                     6. 2806        Hydrogen
                                                                         chloride
                                                                         (hydrochloric acid);
                                                                         chloro sulphuric acid.
                                                                     7. 2807        Sulphuric
                                                                         acid; oleum.
                                                                     8. 2808        Nitric
                                                                         acid;     sulphonitric
                                                                         acids.
                                                                     9. 2809 Diphosphorus
                                                                         pentaoxide;
                                                                         phosphoric       acid;
                                                                         polyphosphoric
                                                                         acids, whether or not
                                                                         chemically defined.
                                                                     10. 2810       Oxides of
                                                                         boron; boric acids.
                                                                     11. 2811       Other
                                                                         inorganic acids and
                                                                         other       inorganic
                                                                         oxygen compounds
                                                                         of non-metals.
                                                                     12. 2812       Halides
                                                                         and halide oxides of
                                                                         non-metals.

                                                  56
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                     13. 2813 Sulphides of
                                                                         non-metals;
                                                                         commercial
                                                                         phosphorus
                                                                         trisulphide.
                                                                     14. 2814        Ammonia,
                                                                         anhydrous or in
                                                                         aqueous solution.
                                                                     15. 2815        Sodium
                                                                         hydroxide (caustic
                                                                         soda);       potassium
                                                                         hydroxide (caustic
                                                                         potash); peroxides of
                                                                         sodium or potassium.
                                                                     16. 2816 Hydroxide and
                                                                         peroxide             of
                                                                         magnesium; oxides,
                                                                         hydroxides         and
                                                                         peroxides,           of
                                                                         strontium or barium.
                                                                     17. 2817        Zinc
                                                                         oxide; zinc peroxide.
                                                                     18. 2818        Artificial
                                                                         corundum, whether
                                                                         or not chemically
                                                                         defined; aluminium
                                                                         oxide;     aluminium
                                                                         hydroxide.


                                                  57
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                28%
No.
                                                                     19. 2819       Chromium
                                                                         oxides            and
                                                                         hydroxides.
                                                                     20. 2820       Manganese
                                                                         oxides.
                                                                     21. 2821       Iron
                                                                         oxides            and
                                                                         hydroxides;      earth
                                                                         colours containing
                                                                         70% or more by
                                                                         weight of combined
                                                                         iron evaluated as
                                                                         Fe2O3.
                                                                     22. 2822       Cobalt
                                                                         oxides            and
                                                                         hydroxides;
                                                                         commercial cobalt
                                                                         oxides.
                                                                     23. 2823       Titanium
                                                                         oxides.
                                                                     24. 2824       Lead
                                                                         oxides; red lead and
                                                                         orange lead.
                                                                     25. 2825 Hydrazine and
                                                                         hydroxylamine and
                                                                         their inorganic salts;
                                                                         other inorganic bases;
                                                                         other metal oxides,


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No.
                                                                         hydroxides         and
                                                                         peroxides.
                                                                     26. 2826        Fluorides;
                                                                         fluorosilicates,
                                                                         fluoroaluminates and
                                                                         other         complex
                                                                         fluorine salts.
                                                                     27. 2827        Chlorides,
                                                                         chloride oxides and
                                                                         chloride hydroxides;
                                                                         bromides           and
                                                                         bromide         oxides;
                                                                         iodides and iodide
                                                                         oxides.
                                                                     28. 2828 Hypochlorites;
                                                                         commercial calcium
                                                                         hypochlorite;
                                                                         chlorites;
                                                                         hypobromites.
                                                                     29. 2829        Chlorates
                                                                         and      perchlorates;
                                                                         bromates           and
                                                                         perbromates; iodates
                                                                         and periodates.
                                                                     30. 2830        Sulphides;
                                                                         polysulphides,
                                                                         whether      or     not
                                                                         chemically defined.


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No.
                                                                     31. 2831 Dithionites and
                                                                         sulphoxylates.
                                                                     32. 2832       Sulphites;
                                                                         thiosulphates.
                                                                     33. 2833       Sulphates;
                                                                         alums;
                                                                         peroxosulphates
                                                                         (persulphates).
                                                                     34. 2834       Nitrites;
                                                                         nitrates.
                                                                     35. 2835 Phosphinates
                                                                         (hypophosphites),
                                                                         phosphonates
                                                                         (phosphites)      and
                                                                         phosphates;
                                                                         polyphosphates,
                                                                         whether     or     not
                                                                         chemically defined.
                                                                     36. 2836      Carbonates;
                                                                         peroxocarbonates
                                                                         (percarbonates);
                                                                         commercial
                                                                         ammonium carbonate
                                                                         containing
                                                                         ammonium
                                                                         carbamate.
                                                                     37. 2837       Cyanides,
                                                                         cyanide oxides and
                                                                         complex cyanides.

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No.
                                                                     38. 2839        Silicates;
                                                                         commercial       alkali
                                                                         metal silicates.
                                                                     39. 2840        Borates;
                                                                         peroxoborates
                                                                         (perborates).
                                                                     40. 2841        Salts of
                                                                         oxometallic          or
                                                                         peroxometallic acids.
                                                                     41. 2842        Other
                                                                         salts of inorganic
                                                                         acids or peroxoacids
                                                                         (including
                                                                         aluminosilicates
                                                                         whether      or     not
                                                                         chemically defined),
                                                                         other than azides.
                                                                     42. 2843        Colloidal
                                                                         precious        metals;
                                                                         inorganic or organic
                                                                         compounds            of
                                                                         precious        metals,
                                                                         whether      or     not
                                                                         chemically defined;
                                                                         amalgams of precious
                                                                         metals.
                                                                     43. 2844      Radioactive
                                                                         chemical      elements
                                                                         and        radioactive

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No.
                                                                         isotopes (including
                                                                         the fissile or fertile
                                                                         chemical     elements
                                                                         and isotopes) and
                                                                         their     compounds;
                                                                         mixtures and residues
                                                                         containing        these
                                                                         products.
                                                                     44. 2846      Compounds,
                                                                         inorganic or organic,
                                                                         of rare-earth metals,
                                                                         of yttrium or of
                                                                         scandium      or     of
                                                                         mixtures of these
                                                                         metals.
                                                                     45. 2847        Hydrogen
                                                                         peroxide, whether or
                                                                         not solidified with
                                                                         urea.
                                                                     46. 2848      Phosphides,
                                                                         whether      or     not
                                                                         chemically defined,
                                                                         excluding
                                                                         ferrophosphorus.
                                                                     47. 2849        Carbides,
                                                                         whether      or     not
                                                                         chemically defined.
                                                                     48. 2850        Hydrides,
                                                                         nitrides,       azides,

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No.
                                                                              silicides and borides,
                                                                              whether      or    not
                                                                              chemically defined,
                                                                              other             than
                                                                              compounds which are
                                                                              also carbides of
                                                                              heading 2849.
                                                                          49. 2852        Inorganic
                                                                              or             organic
                                                                              compounds           of
                                                                              mercury ,whether or
                                                                              not        chemically
                                                                              defined, excluding
                                                                              amalgams

29.   29             -                  -           1. Gibberellic acid   All goods not specified       -
      (Organic                                                            elsewhere
      chemicals)
                                                                          2. 2901          Acyclic
                                                                             hydrocarbons
                                                                          3. 2902            Cyclic
                                                                             hydrocarbons
                                                                          4. 2903     Halogenated
                                                                             derivatives         of
                                                                             hydrocarbons.
                                                                          5. 2904 Sulphonated,
                                                                             nitrated or nitrosated
                                                                             derivatives         of
                                                                             hydrocarbons,

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No.
                                                                         whether      or     not
                                                                         halogenated.
                                                                     6. 2905         Acyclic
                                                                         alcohols and their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     7. 2906         Cyclic
                                                                         alcohols and their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     8. 2907         Phenols;
                                                                         phenolalcohols.
                                                                     9. 2908 Halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives          of
                                                                         phenols or phenol-
                                                                         alcohols.
                                                                     10. 2909        Ethers,
                                                                         etheralcohols, ether
                                                                         phenols,         ether-
                                                                         alcohol-phenols,
                                                                         alcohol     peroxides,
                                                                         ether       peroxides,
                                                                         ketone       peroxides

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No.
                                                                         (whether or not
                                                                         chemically defined),
                                                                         and                their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     11. 2910       Epoxides,
                                                                         epoxyalcohols,
                                                                         epoxyphenols        and
                                                                         epoxyethers, with a
                                                                         three-membered ring,
                                                                         and                their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     12. 2911       Acetals
                                                                         and      hemiacetals,
                                                                         whether or not with
                                                                         other           oxygen
                                                                         function, and their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     13. 2912
                                                                             Aldehydes,
                                                                         whether or not with

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No.
                                                                         other           oxygen
                                                                         function;        cyclic
                                                                         polymers              of
                                                                         aldehydes;
                                                                         paraformaldehyde.
                                                                     14. 2913 Halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives           of
                                                                         products of heading
                                                                         2912.
                                                                     15. 2914        Ketones
                                                                         and          quinones,
                                                                         whether or not with
                                                                         other           oxygen
                                                                         function, and their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     16. 2915        Saturated
                                                                         acyclic
                                                                         monocarboxylic
                                                                         acids     and      their
                                                                         anhydrides, halides,
                                                                         peroxides           and
                                                                         peroxyacids;       their
                                                                         halogenated,
                                                                         sulphonated, nitrated

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No.
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     17. 2916
                                                                             Unsaturated
                                                                         acyclic
                                                                         monocarboxylic
                                                                         acids,           cyclic
                                                                         monocarboxylic
                                                                         acids,             their
                                                                         anhydrides, halides,
                                                                         peroxides           and
                                                                         peroxyacids;       their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     18. 2917 Polycarboxylic
                                                                         acids,             their
                                                                         anhydrides, halides,
                                                                         peroxides           and
                                                                         peroxyacids;       their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     19. 2918
                                                                             Carboxylic acids
                                                                         with         additional
                                                                         oxygen function and

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No.
                                                                         their      anhydrides,
                                                                         halides,     peroxides
                                                                         and       peroxyacids;
                                                                         their     halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     20. 2919
                                                                             Phosphoric esters
                                                                         and      their    salts,
                                                                         including
                                                                         lactophosphates;
                                                                         their     halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     21. 2920         Esters of
                                                                         other inorganic acids
                                                                         of          non-metals
                                                                         (excluding esters of
                                                                         hydrogen       halides)
                                                                         and their salts; their
                                                                         halogenated,
                                                                         sulphonated, nitrated
                                                                         or           nitrosated
                                                                         derivatives.
                                                                     22. 2921         Amine-
                                                                         function compounds.







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No.
                                                                     23. 2922        Oxygen-
                                                                         function        amino-
                                                                         compounds.
                                                                     24. 2923
                                                                             Quaternary
                                                                         ammonium salts and
                                                                         hydroxides; lecithins
                                                                         and               other
                                                                         phosphoaminolipids,
                                                                         whether      or     not
                                                                         chemically defined.
                                                                     25. 2924 Carboxyamide-
                                                                         function compounds;
                                                                         amide-function
                                                                         compounds            of
                                                                         carbonic acid.
                                                                     26. 2925 Carboxyimide-
                                                                         function compounds
                                                                         (including saccharin
                                                                         and its salts) and
                                                                         imine-function
                                                                         compounds.
                                                                     27. 2926        Nitrile-
                                                                         function compounds.
                                                                     28. 2927        Diazo-,
                                                                         azo-     or     azoxy-
                                                                         compounds.
                                                                     29. 2928        Organic
                                                                         derivatives          of

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No.
                                                                         hydrazine     or     of
                                                                         hydroxylamine.
                                                                     30. 2929      Compounds
                                                                         with other nitrogen
                                                                         function.
                                                                     31. 2930        Organo-
                                                                         sulphur compounds.
                                                                     32. 2931        Other
                                                                         organo-inorganic
                                                                         compounds.
                                                                     33. 2932     Heterocyclic
                                                                         compounds         with
                                                                         oxygen          hetero-
                                                                         atom(s) only.
                                                                     34. 2933     Heterocyclic
                                                                         compounds         with
                                                                         nitrogen        hetero-
                                                                         atom(s) only.
                                                                     35. 2934        Nucleic
                                                                         acids and their salts,
                                                                         whether      or     not
                                                                         chemically defined;
                                                                         other     heterocyclic
                                                                         compounds.
                                                                     36. 2935 Sulphonamides
                                                                     37. 2936 Provitamins and
                                                                         vitamins, natural or
                                                                         reproduced           by
                                                                         synthesis (including

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No.
                                                                                      natural concentrates),
                                                                                      derivatives thereof
                                                                                      used primarily as
                                                                                      vitamins,          and
                                                                                      intermixtures of the
                                                                                      foregoing, whether or
                                                                                      not in any solvent.
                                                                                  38. 2937       Hormones,
                                                                                      prostaglandins,
                                                                                      thromboxanes       and
                                                                                      leukotrienes, natural
                                                                                      or reproduced by
                                                                                      synthesis; derivatives
                                                                                      and          structural
                                                                                      analogues      thereof,
                                                                                      including        chain
                                                                                      modified
                                                                                      polypeptides, used
                                                                                      primarily            as
                                                                                      hormones.
                                                                                  39. 2938      Glycosides,
                                                                                      natural or reproduced
                                                                                      by synthesis, and
                                                                                      their salts, ethers,
                                                                                      esters and other
                                                                                      derivatives.
30.   30                1. Human Blood 1. Animal or Human All goods not specified 1. Nicotine polacrilex         -
      (Pharmaceutical      and      its   Blood      Vaccines elsewhere               gum
      products)                           [3002, 3006]

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No.
                   components     2. Diagnostic kits for 1. 3001         Glands
                   [3002].           detection of all types and other organs for
                2. All types of      of hepatitis           organo-therapeutic
                   contraceptives 3. Desferrioxamine        uses, dried, whether
                   [3006]            injection           or or not powdered;
                                     deferiprone            extracts of glands or
                                  4. Cyclosporin            other organs or of
                                  5. Medicaments            their secretions for
                                     (including             organo-therapeutic
                                     veterinary             uses; heparin and its
                                     medicaments) used      salts; other human or
                                     in        bio-chemic   animal substances
                                     systems and not        prepared           for
                                     bearing a brand        therapeutic         or
                                     name                   prophylactic uses,
                                  6. Oral     re-hydration  not         elsewhere
                                     salts                  specified or included
                                  7. Drugs or medicines 2. 3002          Animal
                                     including their salts  blood prepared for
                                     and     esters     and therapeutic,
                                     diagnostic test kits,  prophylactic        or
                                     specified in List 3 or diagnostic       uses;
                                     List 4 appended to     antisera and other
                                     the       notification blood fractions and
                                     No.12/2012-            modified
                                     Customs, dated the     immunological
                                     17th March, 2012,      products, whether or
                                     dated     the     17th not obtained by
                                     March, 2012.           means               of

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No.
                           8. Formulations              biotechnological
                              manufactured              processes;    toxins,
                              from the bulk             cultures of micro-
                              drugs specified in        organisms
                              List 1 of notification    (excluding yeasts)
                              No.12/2012-Central        and similar products
                              Excise, dated the 3. 3003 Medicaments
                              17th March, 2012,         (excluding goods of
                              dated     the    17th     heading 30.02, 30.05
                              March, 2012.              or 30.06) consisting
                                                        of two or more
                                                        constituents which
                                                        have been mixed
                                                        together          for
                                                        therapeutic        or
                                                        prophylactic uses,
                                                        not put up in
                                                        measured doses or in
                                                        forms or packings
                                                        for    retail   sale,
                                                        including
                                                        Ayurvaedic, Unani,
                                                        Siddha,
                                                        homoeopathic       or
                                                        Bio-chemic systems
                                                        medicaments.
                                                     4. 3004 Medicaments
                                                        (excluding goods of
                                                        heading 30.02, 30.05

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No.
                                                   or 30.06) consisting
                                                   of mixed or unmixed
                                                   products            for
                                                   therapeutic          or
                                                   prophylactic uses,
                                                   put up in measured
                                                   doses       (including
                                                   those in the form of
                                                   transdermal
                                                   administration
                                                   systems) or in forms
                                                   or packings for retail
                                                   sale,        including
                                                   Ayurvaedic, Unani,
                                                   homoeopathic
                                                   siddha or Bio-
                                                   chemic        systems
                                                   medicaments, put
                                                   up for retail sale.
                                                5. 3005         Wadding,
                                                   gauze, bandages and
                                                   similar articles (for
                                                   example, dressings,
                                                   adhesive      plasters,
                                                   poultices),
                                                   impregnated          or
                                                   coated            with
                                                   pharmaceutical
                                                   substances or put up

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No.
                                                   in forms or packings
                                                   for retail sale for
                                                   medical,     surgical,
                                                   dental or veterinary
                                                   purposes.
                                                6. 3006Pharmaceutical
                                                   goods specified in
                                                   Note 4 to this
                                                   Chapter such as
                                                   Sterile      surgical
                                                   catgut,       similar
                                                   sterile        suture
                                                   materials
                                                   (including sterile
                                                   absorbable surgical
                                                   or dental yarns)
                                                   and sterile tissue
                                                   adhesives          for
                                                   surgical      wound
                                                   closure;       sterile
                                                   laminaria         and
                                                   sterile   laminaria
                                                   tents;         sterile
                                                   absorbable surgical
                                                   or             dental
                                                   haemostatics; sterile
                                                   surgical or denatal
                                                   adhesion     barriers,
                                                   whether     or     not

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No.
                                                                             absorbable,      etc.,
                                                                             Waste
                                                                             pharmaceuticals
                                                                             [other           than
                                                                             contraceptives].

31.   31                   1. Organic                    -              1. Fertilisers, other than 1. All goods which are                  -
      (Fertilisers)           manure, other                                those which are             clearly not to be used
                              than put up in                               clearly not to be used      as fertilisers [31]
                              unit containers                              as fertilizers [31]
                              and bearing a
                              brand name.
32.   32                           -          1. Wattle        extract, 1. Fountain pen ink All goods not specified 11. Paints and varnishes
      (Tanning        or                         quebracho extract,        [3215]                  elsewhere                     (including     enamels
      dyeing extracts;                           chestnut extract       2. Ball pen ink [3215]                                   and lacquers) based on
      tannins and their                       2. Enzymatic                                         1. 3201          Tanning      synthetic polymers or
      derivatives; dyes,                         preparations       for                                extracts of vegetable     chemically modified
      pigments       and                         pretanning [3202]                                     origin; tannins and       natural      polymers
      other colouring                                                                                  their salts, ethers,      [3208, 3209]
      matter; paints and                                                                               esters and other 12. Other paints and
      varnishes; putty                                                                                 derivatives.              varnishes (including
      and          other                                                                           2. 3202          Synthetic    enamels, lacquers and
      mastics; inks)                                                                                   organic         tanning   distempers); prepared
                                                                                                       substances;               water pigments of a
                                                                                                       inorganic        tanning  kind used for finishing
                                                                                                       substances; tanning       leather [3210]
                                                                                                       preparations, whether 13. Artists', students' or
                                                                                                       or not containing         signboard painters'
                                                                                                                                 colours, modifying

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No.
                                                                        natural        tanning     tints,      amusement
                                                                        substances.                colours and the like, in
                                                                     3. 3203                       tablets, tubes, jars,
                                                                            Colouring              bottles, pans or in
                                                                        matter of vegetable        similar     forms     or
                                                                        or animal origin           packings [3213]
                                                                        (including      dyeing 14. Glaziers'         putty,
                                                                        extracts           but     grafting putty, resin
                                                                        excluding       animal     cements,       caulking
                                                                        black), whether or not     compounds and other
                                                                        chemically defined;        mastics;       painters'
                                                                        preparations         as    fillings;          non-
                                                                        specified in Note 3 to     refractory surfacing
                                                                        this Chapter based on      preparations         for
                                                                        colouring matter of        facades, indoor walls,
                                                                        vegetable or animal        floors, ceilings or the
                                                                        origin.                    like [3214]
                                                                     4. 3204        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

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No.
                                                                        brightening agents or
                                                                        as      luminophores,
                                                                        whether       or    not
                                                                        cemically defined
                                                                     5. 3205         Colour
                                                                        lakes; preparations as
                                                                        specified in Note 3 to
                                                                        this Chapter based on
                                                                        colour lakes.
                                                                     6. 3206         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.
                                                                     7. Prepared pigments,
                                                                        prepared opacifiers,
                                                                        prepared        colours,
                                                                        vitrifiable enamels,
                                                                        glazes,        engobes
                                                                        (slips), liquid lustres,
                                                                        and other similar

                                                  78
                                              GST RATE SCHEDULE FOR GOODS
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S.        Chapter              Nil               5%                   12%                      18%                      28%
No.
                                                                                        preparations of a kind
                                                                                        used in ceramic,
                                                                                        enamelling or glass
                                                                                        industry [3207]
                                                                                    8. 3211         Prepared
                                                                                        driers.
                                                                                    9. 3212         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
                                                                                        reta
                                                                                    10. 3215        Printing
                                                                                        ink, writing or
                                                                                        drawing ink and
                                                                                        other inks, whether or
                                                                                        not concentrated or
                                                                                        solid.
33.   33                 1. Kumkum,               -           1. Tooth powder [3306 1. 3301Essential       oils All goods not specified
      (Essential    oils    Bindi, Sindur,                       10 10]                 (terpeneless or not), elsewhere
      and     resinoids,    Alta [3304]                                                 including concretes

                                                                79
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                5%                   12%                        18%                             28%
No.
      perfumery,                                           2. Agarbatti and other      and          absolutes;    1. 3303 Perfumes and
      cosmetic or toilet                                      odoriferous              resinoids; extracted          toilet waters.
      preparations)                                           preparations which       oleoresins;                2. 3304 Beauty or make-
                                                              operate by burning       concentrates          of      up preparations and
                                                              [3307 41 00]             essential oils in fats,       preparations for the care
                                                                                       in fixed oils, in waxes       of the skin (other than
                                                                                       or the like, obtained         medicaments),
                                                                                       by enfleurage or              including sunscreen or
                                                                                       maceration; terpenic          sun tan preparations;
                                                                                       by-products of the            manicure or pedicure
                                                                                       deterpenation         of      preparations.
                                                                                       essential          oils;   3. 3305 Preparations for
                                                                                       aqueous      distillates      use on the hair such as
                                                                                       and             aqueous       Shampoos,             Hair
                                                                                       solutions of essential        lacquers, Hair cream,
                                                                                       oils; such as essential       Hair dyes (natural,
                                                                                       oils of citrus fruit,         herbal or synthetic)
                                                                                       essential oils other          [except Hair oil -3305
                                                                                       than those of citrus          9011, 3305 90 19]
                                                                                       fruit     such        as   4. 3306 Preparations for
                                                                                       Eucalyptus oil, etc.,          oral or dental hygiene,
                                                                                       Flavouring essences            including and powders;
                                                                                       all types (including           yarn used to clean
                                                                                       those for liquors),            between the teeth
                                                                                       Attars of all kinds in         (dental     floss),     in
                                                                                       fixed oil bases.               individual          retail
                                                                                    2. 3302 Mixtures of               packages         [except
                                                                                       odoriferous                    dentifrices              ­
                                                                                       substances          and

                                                             80
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                        28%
No.
                                                                        mixtures (including       Toothpaste - 3306 10
                                                                        alcoholic solutions)      20].
                                                                        with a basis of one or 5. 3307          Pre-shave,
                                                                        more      of     these    shaving or after-shave
                                                                        substances, of a kind     preparations, personal
                                                                        used as raw materials     deodorants,         bath
                                                                        in industry; other        preparations,
                                                                        preparations based on     depilatories and other
                                                                        odoriferous               perfumery, cosmetic or
                                                                        substances, of a kind     toilet preparations, not
                                                                        used      for      the    elsewhere specified or
                                                                        manufacture         of    included;       prepared
                                                                        beverages; such as        room        deodorisers,
                                                                        Synthetic perfumery       whether       or     not
                                                                        compounds                 perfumed or having
                                                                        [including                disinfectant properties;
                                                                        Fractionated / de-        such as Pre-shave,
                                                                        terpenated mentha oil     shaving or after-shave
                                                                        (DTMO),            De-    Preparations, Shaving
                                                                        mentholised         oil   cream,          Personal
                                                                        (DMO), Spearmint          deodorants           and
                                                                        oil, Mentha piperita      antiperspirants.
                                                                        oil]
                                                                     1. Hair oil [3305 9011,
                                                                        3305 90 19]
                                                                     2. Dentrifices           -
                                                                        Toothpaste [3306 10
                                                                        20]


                                                  81
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter          Nil                 5%                     12%                     18%                        28%
No.
34. 34                     -         1. Sulphonated castor 3. Candles, tapers and 1. 3401          [except   All goods not specified
    (Soap,     organic                  oil, fish oil or sperm the like [3406]       340130]        Soap;    elsewhere
    surface-active                      oil [3402]                                   organic      surface-
    agents, washing                                                                  active products and     1. 340130 - Organic
    preparations,                                                                    preparations for use       surface-active
    lubricating                                                                      as soap, in the form       products            and
    preparations,                                                                    of bars, cakes,            preparations         for
    artificial waxes,                                                                moulded pieces or          washing the skin, in
    prepared waxes,                                                                  shapes, whether or         the form of liquid or
    polishing        or                                                              not containing soap;       cream and put up for
    scouring                                                                      2. 3404 - Artificial          retail sale, whether or
    preparations,                                                                    waxes and prepared         not containing soap;
    candles        and                                                               waxes [3404]               paper, wadding, felt
    similar articles,                                                                                           and         nonwovens,
    modelling pastes,                                                                                           impregnated, coated
    dental waxes and                                                                                            or covered with soap
    dental                                                                                                      or detergent
    preparations with                                                                                        2. 3402 Organic surface-
    a basis of plaster)                                                                                         active agents (other
                                                                                                                than soap); surface-
                                                                                                                active preparations,
                                                                                                                washing preparations
                                                                                                                (including auxiliary
                                                                                                                washing preparations)
                                                                                                                and            cleaning
                                                                                                                preparations, whether
                                                                                                                or not containing
                                                                                                                soap, other than those
                                                                                                                of heading 3401.

                                                              82
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                   28%
No.
                                                                                         3. 3403       Lubricating
                                                                                            preparations
                                                                                            (including cutting-oil
                                                                                            preparations, bolt or
                                                                                            nut             release
                                                                                            preparations, anti-rust
                                                                                            or      anti-corrosion
                                                                                            preparations        and
                                                                                            mould           release
                                                                                            preparations, based on
                                                                                            lubricants)         and
                                                                                            preparations of a kind
                                                                                            used for the oil or
                                                                                            grease treatment of
                                                                                            textile      materials,
                                                                                            leather, furskins or
                                                                                            other materials, but
                                                                                            excluding
                                                                                            preparations
                                                                                            containing, as basic
                                                                                            constituents, 70% or
                                                                                            more by weight of
                                                                                            petroleum oils or of
                                                                                            oils obtained from
                                                                                            bituminous minerals
                                                                                         4. 3404 Artificial waxes
                                                                                            and prepared waxes.
                                                                                         5. 3405 Polishes and
                                                                                            creams, for footwear,

                                                  83
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                    28%
No.
                                                                                            furniture,        floors,
                                                                                            coachwork, glass or
                                                                                            metal, scouring pastes
                                                                                            and powders and
                                                                                            similar preparations
                                                                                            (whether or not in the
                                                                                            form       of      paper,
                                                                                            wadding,             felt,
                                                                                            nonwovens, cellular
                                                                                            plastics or cellular
                                                                                            rubber, impregnated,
                                                                                            coated or covered
                                                                                            with                such
                                                                                            preparations),
                                                                                            excluding waxes of
                                                                                            heading 3404
                                                                                         6. 3407          Modelling
                                                                                            pastes,        including
                                                                                            those put up for
                                                                                            children's amusement;
                                                                                            preparations known as
                                                                                            "dental wax" or as
                                                                                            "dental      impression
                                                                                            compounds", put up
                                                                                            in sets, in packings for
                                                                                            retail sale or in plates,
                                                                                            horseshoe        shapes,
                                                                                            sticks     or     similar
                                                                                            forms;              other

                                                  84
                                         GST RATE SCHEDULE FOR GOODS
                         [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter        Nil                5%                   12%                      18%                     28%
No.
                                                                                                           preparations for use in
                                                                                                           dentistry, with a basis
                                                                                                           of plaster (of calcined
                                                                                                           gypsum or calcium
                                                                                                           sulphate)

35.   35                  -                  -                    -           All goods                             -
      (Aluminoidal
      substances;                                                             1. Casein,     caseinates
      modified                                                                   and other casein
      starches; glues;                                                           derivatives;     casein
      enzymes)                                                                   glues [3501]
                                                                              2. Albumins (including
                                                                                 concentrates of two
                                                                                 or     more       whey
                                                                                 proteins, containing
                                                                                 by weight more than
                                                                                 80% whey proteins,
                                                                                 calculated on the dry
                                                                                 matter), albuminates
                                                                                 and other albumin
                                                                                 derivatives [3502].
                                                                              3. Gelatin     (including
                                                                                 gelatin in rectangular
                                                                                 (including     square)
                                                                                 sheets, whether or not
                                                                                 surface-worked       or
                                                                                 coloured) and gelatin
                                                                                 derivatives; isinglass;

                                                           85
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                28%
No.
                                                                        other glues of animal
                                                                        origin,      excluding
                                                                        casein     glues     of
                                                                        heading 3501 [3503]
                                                                     4. Peptones and their
                                                                        derivatives;      other
                                                                        protein     substances
                                                                        and their derivatives,
                                                                        not          elsewhere
                                                                        specified or included;
                                                                        hide powder, whether
                                                                        or not chromed;
                                                                        including      Isolated
                                                                        soya protein [3504]
                                                                     5. Dextrins and other
                                                                        modified       starches
                                                                        (for          example,
                                                                        pregelatinised       or
                                                                        esterified starches);
                                                                        glues     based      on
                                                                        starches,     or     on
                                                                        dextrins or other
                                                                        modified       starches
                                                                        [3505].
                                                                     6. Prepared glues and
                                                                        other         prepared
                                                                        adhesives,          not
                                                                        elsewhere specified
                                                                        or included; products

                                                  86
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                 5%                  12%                     18%                           28%
No.
                                                                                     suitable for use as
                                                                                     glues or adhesives,
                                                                                     put up for retail sale
                                                                                     as glues or adhesives,
                                                                                     not exceeding a net
                                                                                     weight of 1 kg
                                                                                     [3506].
                                                                                7.   Enzymes, prepared
                                                                                     enzymes [3507]
36.   36                    -         1. Handmade safety            -           1.   Propellant powders       All goods not specified
      (Explosives;                       matches [3605 00                            [3601].                  elsewhere
      pyrotechnic                        10]                                    2.   Safety          fuses;   1. 3602           Prepared
      products;                                                                      detonating      fuses;      explosives, other than
      matches;                                                                       percussion          or      propellant      powders;
      pyrophoric                                                                     detonating       caps;      such as        Industrial
      alloys;    certain                                                             igniters;     electric      explosives.
      combustible                                                                    detonators [3603].       2. 3604         Fireworks,
      preparations)                                                             1.   Matches [3605]              signalling flares, rain
                                                                                                                 rockets, fog signals and
                                                                                                                 other        pyrotechnic
                                                                                                                 articles.
                                                                                                              3. 3606 Ferro-cerium and
                                                                                                                 other pyrophoric alloys
                                                                                                                 in all forms; articles of
                                                                                                                 combustible materials
                                                                                                                 as specified in Note 2 to
                                                                                                                 this Chapter; such as
                                                                                                                 liquid or liquefied-gas
                                                                                                                 fuels in containers of a

                                                             87
                                         GST RATE SCHEDULE FOR GOODS
                         [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter        Nil                5%                    12%                          18%                         28%
No.
                                                                                                                   kind used for filling or
                                                                                                                   refilling cigarette or
                                                                                                                   similar lighters.
37.   37.                 -                  -           1. 3701 Photographic        All goods not specified
      (Photographic or                                      plates and film for      elsewhere
      cinematographic                                       x-ray for medical
      goods)                                                use.                     1. 3701 Photographic
                                                         2. Photographic plates         plates and film in
                                                            and films including         the flat, sensitised,
                                                            cinematographic             unexposed, of any
                                                            film [3705, 3706];          material other than
                                                            such as Children's          paper, paperboard or
                                                            films certified by the      textiles; instant print
                                                            Central Board of            film in the flat,
                                                            Film Certification to       sensitised,
                                                            be        "Children's       unexposed, whether
                                                            Film", Documentary          or not in packs; such
                                                            Shorts, and Films           as Instant print film,
                                                            certified as such by        Cinematographic
                                                            the Central Board of        film (other than for x-
                                                            Film Certification,         ray for Medical use).
                                                            News Reels and           2. 3702 Photographic
                                                            clippings,                  film      in     rolls,
                                                            Advertisement               sensitised,
                                                            Shorts, and Films,          unexposed, of any
                                                            Teaching          aids      material other than
                                                            including film strips       paper, paperboard or
                                                            of        educational       textiles; instant print
                                                            nature.                     film      in      rolls,

                                                           88
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                      18%                 28%
No.
                                                                          sensitised,
                                                                          unexposed.
                                                                     3.   3703 Photographic
                                                                          paper, paperboard
                                                                          and            textiles,
                                                                          sensitised,
                                                                          unexposed.
                                                                     4.   3704 Photographic
                                                                          plates, film, paper,
                                                                          paperboard         and
                                                                          textiles, exposed but
                                                                          not developed.
                                                                     5.   3706
                                                                          Cinematographic
                                                                          film, exposed and
                                                                          developed, whether
                                                                          or not incorporating
                                                                          sound      track      or
                                                                          consisting only of
                                                                          sound track.
                                                                     6.   3707        Chemical
                                                                          preparations        for
                                                                          photographic uses
                                                                          (other than varnishes,
                                                                          glues, adhesives and
                                                                          similar preparations);
                                                                          unmixed products for
                                                                          photographic uses,
                                                                          put up in measured

                                                  89
                                             GST RATE SCHEDULE FOR GOODS
                             [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter             Nil               5%                    12%                     18%                           28%
No.
                                                                                        portions or put up for
                                                                                        retail sale in a form
                                                                                        ready for use.

38.   38               1. Municipal              -           1. Silicon     wafers 1. Artificial graphite;       All goods not specified
      (Miscellaneous      waste, sewage                         [3818]                colloidal or semi-         elsewhere
      chemical            sludge, clinical                                            colloidal    graphite;     1. 3811         Anti-knock
      products)           waste                                                       preparations based on          preparations,
                                                                                      graphite or other              oxidation inhibitors,
                                                                                      carbon in the form of          gum          inhibitors,
                                                                                      pastes, blocks, plates         viscosity improvers,
                                                                                      or     other     semi-         anti-corrosive
                                                                                      manufactures [3801]            preparations and other
                                                                                   2. Activated      carbon;         prepared additives, for
                                                                                      activated       natural        mineral oils (including
                                                                                      mineral      products;         gasoline) or for other
                                                                                      animal           black,        liquids used for the
                                                                                      including         spent        same purposes as
                                                                                      animal black [3802]            mineral oils.
                                                                                   3. Tall oil, whether or       2. 3813 Preparations and
                                                                                      not refined [3803].            charges     for     fire-
                                                                                   4. Residual lyes from             extinguishers; charged
                                                                                      the manufacture of             fire-extinguishing
                                                                                      wood pulp, whether             grenades.
                                                                                      or not concentrated,       3. 3814             Organic
                                                                                      desugared            or        composite       solvents
                                                                                      chemically treated,            and thinners, not
                                                                                      including        lignin        elsewhere specified or
                                                                                      sulphonates [3804]             included; prepared

                                                               90
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                   18%                        28%
No.
                                                                     5. Gum,       wood      or    paint or varnish
                                                                        sulphate turpentine        removers.
                                                                        and other terpenic 4. 3819 Hydraulic brake
                                                                        oils produced by the       fluids    and    other
                                                                        distillation or other      prepared liquids for
                                                                        treatment            of    hydraulic
                                                                        coniferous      woods;     transmission,      not
                                                                        crude       dipentene;     containing          or
                                                                        sulphite turpentine        containing less than
                                                                        and other crude para-      70% by weight of
                                                                        cymene; pine oil           petroleum oils or oils
                                                                        containing       alpha-    obtained         from
                                                                        terpineol as the main      bituminous minerals.
                                                                        constituent [3805].     5. 3820       Anti-
                                                                     6. Rosin and resin acids,     freezing preparations
                                                                        and         derivatives    and prepared de-icing
                                                                        thereof; rosin spirit      fluids.
                                                                        and rosin oils; run
                                                                        gums [3806]
                                                                     7. Wood tar; wood tar
                                                                        oils; wood creosote;
                                                                        wood          naphtha;
                                                                        vegetable        pitch;
                                                                        brewers' pitch and
                                                                        similar preparations
                                                                        based on rosin, resin
                                                                        acids or on vegetable
                                                                        pitch [3807]


                                                  91
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                     8. Insecticides,
                                                                         rodenticides,
                                                                         fungicides,
                                                                         herbicides,       anti-
                                                                         sprouting products
                                                                         and plant-growth
                                                                         regulators,
                                                                         disinfectants      and
                                                                         similar      products
                                                                         [3808]
                                                                     9. Finishing agents, dye
                                                                         carriers to accelerate
                                                                         the dyeing or fixing
                                                                         of dyestuffs and other
                                                                         products           and
                                                                         preparations       (for
                                                                         example, dressings
                                                                         and mordants), of a
                                                                         kind used in the
                                                                         textile, paper, leather
                                                                         or like industries, not
                                                                         elsewhere specified
                                                                         or included [3809]
                                                                     10. Pickling preparations
                                                                         for metal surfaces;
                                                                         fluxes and other
                                                                         auxiliary
                                                                         preparations        for
                                                                         soldering, brazing or

                                                  92
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         welding; soldering,
                                                                         brazing or welding
                                                                         powders and pastes
                                                                         consisting of metal
                                                                         and other materials;
                                                                         preparations of a kind
                                                                         used as cores or
                                                                         coatings for welding
                                                                         electrodes or rods
                                                                         [3810]
                                                                     11. Prepared         rubber
                                                                         accelerators;
                                                                         compound
                                                                         plasticisers for rubber
                                                                         or     plastics,    not
                                                                         elsewhere specified
                                                                         or included; anti-
                                                                         oxidising
                                                                         preparations        and
                                                                         other       compound
                                                                         stabilisers for rubber
                                                                         or plastics.; such as
                                                                         Vulcanizing agents
                                                                         for rubber [3812]
                                                                     12. Reaction initiators,
                                                                         reaction accelerators
                                                                         and            catalytic
                                                                         preparations,       not


                                                  93
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                         elsewhere specified
                                                                         or included. [3815]
                                                                     13. Refractory cements,
                                                                         mortars,     concretes
                                                                         and             similar
                                                                         compositions, other
                                                                         than products of
                                                                         heading 3801 [3816]
                                                                     14. Mixed alkylbenzenes
                                                                         and              mixed
                                                                         alkylnaphthalenes,
                                                                         etc. [3817]
                                                                     15. Chemical elements
                                                                         doped for use in
                                                                         electronics, in the
                                                                         form of discs, wafers
                                                                         or similar forms;
                                                                         chemical compounds
                                                                         doped for use in
                                                                         electronics [3818];
                                                                         other than silicon
                                                                         wafers.
                                                                     16. Prepared        culture
                                                                         media       for     the
                                                                         development          or
                                                                         maintenance          of
                                                                         micro-organisms
                                                                         (including      viruses
                                                                         and the like) or of

                                                  94
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                         plant, human or
                                                                         animal cells [3821].
                                                                     17. Diagnostics          or
                                                                         laboratory reagents,
                                                                         etc. [3822]
                                                                     18. Industrial monobolic
                                                                         fatty acids, acid oils
                                                                         from          refining;
                                                                         industrial        fatty
                                                                         alcohols [3823]
                                                                     19. Prepared binders for
                                                                         foundry moulds or
                                                                         cores;       chemical
                                                                         products           and
                                                                         preparations of the
                                                                         chemical or allied
                                                                         industries (including
                                                                         those consisting of
                                                                         mixtures of natural
                                                                         products),          not
                                                                         elsewhere specified
                                                                         or           included;
                                                                         including Ready mix
                                                                         concrete (3824 50
                                                                         10), retarders used in
                                                                         printing      industry
                                                                         (3824 90), Salts for
                                                                         curing or salting
                                                                         (3824 90 16), Surface

                                                  95
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         tension       reducing
                                                                         agents (3824 90 17),
                                                                         Water        treatment
                                                                         chemicals (3824 90
                                                                         22),             Stencil
                                                                         correction fluid (3824
                                                                         90 24), Precipitated
                                                                         Silica (3824 90 25)
                                                                         [3824].
                                                                     20. 3825          Residual
                                                                         products      of     the
                                                                         chemical or allied
                                                                         industries,         not
                                                                         elsewhere specified
                                                                         or included; [except
                                                                         municipal        waste;
                                                                         sewage sludge; other
                                                                         wastes specified in
                                                                         Note 6 to this
                                                                         Chapter.]
                                                                     21. Biodiesel           and
                                                                         mixtures thereof, not
                                                                         containing            or
                                                                         containing less than
                                                                         70% by weight of
                                                                         petroleum oils and
                                                                         oils obtained from
                                                                         bituminous minerals
                                                                         [3826].

                                                  96
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter              Nil                5%                    12%                    18%                            28%
No.
39. 39                 1. Plastic bangles         -           1. Feeding bottles.   All goods not specified 1. Floor coverings of
    (Plastics      and                                                              elsewhere                       plastics, whether or
    articles thereof)                                                                                               not self-adhesive, in
                                                                                    1. Primary polymers [all        rolls or in form of tiles;
                                                                                        goods falling under         wall       or     ceiling
                                                                                        3901 to 3913]               coverings of plastics
                                                                                    2. Ion exchangers based         [3918]
                                                                                        on primary polymers 2. Baths, shower baths,
                                                                                        [3914]                      sinks, wash basins,
                                                                                    3. Waste, parings and           bidets, lavatory pans,
                                                                                        scrap, of plastics          seats and covers,
                                                                                        [3915]                      flushing cisterns and
                                                                                    4. All goods including          similar sanitary ware
                                                                                        canes of plastics           of plastics [3922]
                                                                                        [3916]                   3. Other      articles     of
                                                                                    5. Tubes, pipes and             plastics and articles of
                                                                                        hoses, and fittings         other materials of
                                                                                        therefor, of plastics       headings 3901 to 3914
                                                                                        [3917]                      [except bangles of
                                                                                    6. Self-adhesive plates,        plastic (3926 40 11)
                                                                                        sheets, film, foil, etc.    and       PVC        Belt
                                                                                        of plastics [3919]          Conveyor (3926 90
                                                                                    7. Other plates, sheets,        10)] [3926]
                                                                                        film, foil, etc. of
                                                                                        plastics [3920, 3921]
                                                                                    8. Articles              for
                                                                                        conveyance            or
                                                                                        packing of goods, etc.
                                                                                        of plastics [3923]

                                                                97
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter               Nil                   5%                       12%                      18%                        28%
No.
                                                                                             1. Tableware,
                                                                                                 kitchenware, other
                                                                                                 household       articles
                                                                                                 and Hygiene or toilet
                                                                                                 articles, of plastics
                                                                                                 [3924]
                                                                                             9. Builder's wares of
                                                                                                 plastics,            not
                                                                                                 elsewhere specified
                                                                                                 (like reservoirs, vats,
                                                                                                 shutters, containers,
                                                                                                 doors and windows
                                                                                                 and their frames,
                                                                                                 thresholds,      blinds
                                                                                                 etc.) [3925]
                                                                                             10. PVC Belt Conveyor
                                                                                                 (3926 90 10)]
40.   40                 1. Condoms and 1. Natural          rubber, 1. Latex Rubber Thread All goods not specified 1. New              pneumatic
      (Rubber        and    contraceptives    balata, gutta-percha,    [4007]                elsewhere                    tyres, of rubber used
      articles thereof)     [4014]            guayule, chicle and 2. Surgical         rubber                              in motor cars, buses or
                                              similar natural gums,    gloves or medical 1. 4002             Synthetic    lorries, aircraft, motor
                                              in primary forms or      examination rubber        rubber and factice       cycles etc [4011]
                                              in plates, sheets or     gloves [4015]             derived from oils, in    [other than of a kind
                                              strip [4001]          3. Nipples of feeding        primary forms or in      used on/in bicycles,
                                           2. Toy balloons made        bottles [4014]            plates, sheets or strip; cycle -rickshaws and
                                              of natural rubber                                  mixtures of any          three          wheeled
                                              latex [4016]                                       product of heading       powered            cycle
                                           3. Pneumatic tyres or                                 4001      with      any  rickshaws.]
                                              inner    tubes,    of                              product      of     this

                                                                        98
                                GST RATE SCHEDULE FOR GOODS
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S.    Chapter   Nil                 5%                    12%                  18%                           28%
No.
                              rubber, of a kind                         heading, in primary        2. Retreaded or used
                              used on/in bicycles,                      forms or in plates,           tyres and flaps [4012]
                              cycle    -rickshaws                       sheets or strip; such      3. Inner tubes of rubber
                              and three wheeled                         as Latex, styrene             [4013] [other than of
                              powered        cycle                      butadiene       rubber,       a kind used on/in
                              rickshaws [4011,                          butadiene        rubber       bicycles,     cycle    -
                              4013]                                     (BR),       Isobutene-        rickshaws and three
                                                                        isoprene         (butyl)      wheeled        powered
                                                                        rubber            (IIR),      cycle rickshaws.]
                                                                        Ethylene-propylene-        4. Other     articles    of
                                                                        Non-conjugated                vulcanised       rubber
                                                                        diene rubber (EPDM)           including          Floor
                                                                     2. 4003                          coverings and mats,
                                                                            Reclaimed                 rubber boats or dock
                                                                        rubber in primary             fenders, air mattress,
                                                                        forms or in plates,           rubber cots for textile
                                                                        sheets or strip.              industry, cushions, of
                                                                     3. 4004        Waste,            vulcanised       rubber
                                                                        parings and scrap of          (other than erasers)
                                                                        rubber (other than            [4016]
                                                                        hard rubber) and           5. Hard rubber and
                                                                        powders and granules          articles    of      Hard
                                                                        obtained therefrom.           Rubber       (including
                                                                     4. 4005 Compounded               printers rollers and
                                                                        rubber,                       textile rollers and
                                                                        unvulcanised,         in      cyclostyling rollers)
                                                                        primary forms or in           [4017]
                                                                        plates, sheets or strip.


                                                     99
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S.    Chapter   Nil                5%                   12%                    18%               28%
No.
                                                                     5. 4006        Other
                                                                        forms (for example,
                                                                        rods,     tubes    and
                                                                        profile shapes) and
                                                                        articles (for example,
                                                                        discs and rings), of
                                                                        unvulcanised
                                                                        rubber.
                                                                     6. 4007       Vulcanised
                                                                        rubber thread and
                                                                        cord, other than latex
                                                                        rubber thread.
                                                                     7. 4008        Plates,
                                                                        sheets, strip, rods
                                                                        and profile shapes, of
                                                                        vulcanised      rubber
                                                                        other than hard
                                                                        rubber.
                                                                     8. 4009        Tubes,
                                                                        pipes and hoses, of
                                                                        vulcanised rubber
                                                                        other     than    hard
                                                                        rubber,     with    or
                                                                        without their fittings
                                                                        (for example, joints,
                                                                        elbows, flanges).
                                                                     9. 4010
                                                                            Conveyor        or
                                                                        transmission belts or

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                                GST RATE SCHEDULE FOR GOODS
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S.    Chapter   Nil                5%                   12%                    18%                28%
No.
                                                                         belting, of vulcanised
                                                                         rubber.
                                                                     10. 4014        Hygienic
                                                                         or pharmaceutical
                                                                         articles (including
                                                                         teats), of vulcanised
                                                                         rubber other than
                                                                         hard rubber, with or
                                                                         without fittings of
                                                                         hard rubber; such as
                                                                         Hot water bottles,
                                                                         Ice bags [other than
                                                                         Sheath
                                                                         contraceptives,
                                                                         Rubber
                                                                         contraceptives, male
                                                                         (condoms), Rubber
                                                                         contraceptives,
                                                                         female (diaphragms),
                                                                         such as cervical
                                                                         caps].
                                                                     11. 4015        Articles
                                                                         of apparel and
                                                                         clothing accessories
                                                                         (including     gloves,
                                                                         mittens and mitts),
                                                                         for all purposes, of
                                                                         vulcanised      rubber
                                                                         other     than    hard

                                                 101
                                          GST RATE SCHEDULE FOR GOODS
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S.        Chapter         Nil                  5%                          12%                        18%              28%
No.
                                                                                                  rubber [other than
                                                                                                  Surgical gloves].
                                                                                              12. Erasers [4016].

41.   41                   -         Raw hides, skins, tanned    All goods, that is leather             -               -
      [Raw Hides and                 or crust hides and skins,   further prepared, etc.
      Skins (other than              not further prepared        [4107 to 4115]
      Fur skins) and                 [4101 to 4106]              1. 4107         Leather
      Leather]                                                       further prepared after
                                     1. 4101        Raw              tanning or crusting,
                                        hides and skins of           including
                                        bovine     (including        parchment-dressed
                                        buffalo) or equine           leather, of bovine
                                        animals (fresh, or           (including buffalo)
                                        salted, dried, limed,        or equine animals,
                                        pickled or otherwise         without hair on,
                                        preserved, but not           whether or not split,
                                        tanned, parchment-           other than leather of
                                        dressed or further           heading 4114.
                                        prepared), whether       4107 to 4111 Blank in
                                        or not dehaired or       Tariff.
                                        split.                   2. 4112         Leather
                                     2. 4102        Raw              further prepared after
                                        skins of sheep or            tanning or crusting,
                                        lambs (fresh, or             including
                                        salted, dried, limed,        parchment-dressed
                                        pickled or otherwise         leather, of sheep or
                                        preserved, but not           lamb, without wool
                                        tanned, parchment-           on, whether or not

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                                GST RATE SCHEDULE FOR GOODS
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S.    Chapter   Nil                  5%                        12%                18%    28%
No.
                              dressed or further        split, other than
                              prepared), whether        leather of heading
                              or not with wool on       4114.
                              or split.              3. 4113         Leather
                           3. 4103        Other         further prepared after
                              raw hides and skins       tanning or crusting,
                              (fresh, or salted,        including
                              dried, limed, pickled     parchment-dressed
                              or          otherwise     leather, of other
                              preserved, but not        animals,       without
                              tanned, parchment-        wool or hair on,
                              dressed or further        whether or not split,
                              prepared), whether        other than leather of
                              or not dehaired or        heading 4114.
                              split.                 4. 4114         Chamois
                           4. 4104        Tanned        (including
                              or crust hides and        combination
                              skins of bovine           chamois)       leather;
                              (including buffalo)       patent leather and
                              or equine animals,        patent       laminated
                              without hair on,          leather; metallised
                              whether or not split,     leather.
                              but     not    further 5. 4115 Composition
                              prepared.                 leather with a basis
                           5. 4105        Tanned        of leather or leather
                              or crust skins of         fibre, in slabs, sheets
                              sheep or lambs,           or strip, whether or
                              without wool on,          not in rolls; parings
                              whether or not split,     and other waste of

                                                       103
                                           GST RATE SCHEDULE FOR GOODS
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S.        Chapter          Nil                 5%                         12%                 18%             28%
No.
                                         but    not    further      leather     or       of
                                         prepared.                  composition leather,
                                      6. 4106        Tanned         not suitable for the
                                         or crust hides and         manufacture          of
                                         skins     of    other      leather       articles;
                                         animals,     without       leather dust, powder
                                         wool or hair on,           and flour
                                         whether or not split,
                                         but    not    further
                                         prepared.]
42.   42                    -                    -             1.   Gloves      specially      -    All goods not specified
      [Articles       of                                            designed for use in             elsewhere
      leather; saddlery                                             sports [4203]
      and       harness;                                                                            1. 4201 Saddlery and
      travel      goods,                                                                               harness for any animal
      handbags       and                                                                               (including       traces,
      similar                                                                                          leads, knee pads,
      containers;                                                                                      muzzles,         saddle
      articles of animal                                                                               cloths, saddle bags,
      gut (other than                                                                                  dog coats and the like),
      silk-worm gut)]                                                                                  of any material.
                                                                                                    2. 4202 Trunks, suit-
                                                                                                       cases,    vanity-cases,
                                                                                                       executive-cases, brief-
                                                                                                       cases, school satchels,
                                                                                                       spectacle         cases,
                                                                                                       binocular         cases,
                                                                                                       camera cases, musical
                                                                                                       instrument cases, gun

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S.    Chapter   Nil                5%                   12%                  18%                   28%
No.
                                                                                            cases, holsters and
                                                                                            similar     containers;
                                                                                            travelling-bags,
                                                                                            insulated food or
                                                                                            beverages bags, toilet
                                                                                            bags,        rucksacks,
                                                                                            handbags, shopping
                                                                                            bags, wallets, purses,
                                                                                            map-cases, cigarette-
                                                                                            cases,        to-bacco-
                                                                                            pouches, tool bags,
                                                                                            sports bags, bottle-
                                                                                            cases, jewellery boxes,
                                                                                            powder-boxes, cutlery
                                                                                            cases and similar
                                                                                            containers, of leather,
                                                                                            of sheeting of plastics,
                                                                                            of textile materials, of
                                                                                            vulcanised fibre or of
                                                                                            paperboard, or wholly
                                                                                            or mainly covered
                                                                                            with such materials or
                                                                                            with paper
                                                                                         3. 4203      Articles    of
                                                                                            apparel and clothing
                                                                                            accessories, of leather
                                                                                            or of composition
                                                                                            leather.
                                                                                         4204 Blank in Tariff.

                                                 105
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S.        Chapter         Nil                5%                   12%                    18%                           28%
No.
                                                                                                            4. 4205         Other
                                                                                                               articles of leather or of
                                                                                                               composition leather.
                                                                                                            5. 4206 Articles of gut
                                                                                                               (other than silk-worm
                                                                                                               gut), of goldbeater's
                                                                                                               skin, of bladders or of
                                                                                                               tendons.

43.   43                   -                  -                    -           1. 4301        Raw           All goods not specified
      (Furskin     and                                                            furskins, including       elsewhere
      artificial   fur;                                                           heads, tails, paws and
      manufacturers                                                               other     pieces     or   1. 4303       Articles    of
      thereof)                                                                    cuttings, suitable for       apparel,         clothing
                                                                                  furriers' use), other        accessories and other
                                                                                  than raw hides and           articles of furskin.
                                                                                  skins of heading          2. 4304       Articles    of
                                                                                  4101, 4102 or 4103;          artificial fur.
                                                                                  of mink, of lamb, of
                                                                                  fox, etc.
                                                                               2. 4302 Tanned or
                                                                                  dressed        furskins
                                                                                  (including       heads,
                                                                                  tails, paws and other
                                                                                  pieces or cuttings),
                                                                                  unassembled,         or
                                                                                  assembled (without
                                                                                  the addition of other
                                                                                  materials) other than

                                                           106
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.       Chapter              Nil                   5%                     12%                       18%                        28%
No.
                                                                                               those of heading
                                                                                               4303; such as Calf
                                                                                               skins, with hair on,
                                                                                               tanned or dressed,
                                                                                               Hides or skins of
                                                                                               other bovine and
                                                                                               equine animals with
                                                                                               hair on, tanned or
                                                                                               dressed, etc.
                                                                                            3. 4304 Artificial fur;
                                                                                               Artificial fur as
                                                                                               trimmings         and
                                                                                               embellishments for
                                                                                               garments, made ups,
                                                                                               knitwear, plastic and
                                                                                               leather goods.

44.   44                1. Firewood or 1. Wood in chips or All goods not specified          1. Wood in the rough
      (Wood         and    fuel      wood particles; sawdust elsewhere                         [4403]                 1. Particle        board,
      articles of wood,    [4401]         and wood waste and                                2. Wood       sawn     or    Oriented        Strand
      wood charcoal)    2. Wood charcoal  scrap, whether or not 1. 4404     Hoopwood;          chipped [4407]            Board (OSB) and
                           (including     agglomerated       in    split poles; piles,      3. All goods [other          similar board (for
                           shell or nut   logs,     briquettes,    pickets and stakes of       than for match            example, wafer board)
                           charcoal),     pellets or similar       wood, pointed but           splints] [4408]           of wood or other
                           whether or not forms [4401]             not sawn lengthwise;     4. Wood        (including    ligneous     materials,
                           agglomerated                            wooden         sticks,      strips and friezes for    whether      or     not
                           [4402]                                  roughly trimmed but         parquet flooring, not     agglomerated       with
                                                                   not turned, bent or         assembled)                resins or other organic
                                                                   otherwise worked,           continuously shaped       binding substances,

                                                                    107
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S.    Chapter   Nil                5%                    12%                        18%                            28%
No.
                                                   suitable for the           (tongued, grooved,            other than specified
                                                   manufacture          of    rebated, chamfered,           boards [4410]
                                                   walking-sticks,            v-jointed,     beaded,   2.   Fibre board of wood
                                                   umbrellas,         tool    moulded, rounded or           or other ligneous
                                                   handles or the like.       the like) along any of        materials, whether or
                                                2. 4405        Wood           its edges or faces,           not bonded with resins
                                                   wool; wood flour.          whether      or    not        or    other    organic
                                                3. 4406        Railway        planed, sanded or             substances,      other
                                                   or tramway sleepers        end-jointed [4409]            than specified boards
                                                   (cross-ties) of wood. 5. Resin             bonded        [4411]
                                                4. The         following      bamboo mat board,        3.   Plywood, veneered
                                                   goods, namely: --          with     or without           panels and similar
                                                    a. Cement Bonded          veneer in between             laminated        wood
                                                       Particle Board;     6. Bamboo flooring tiles         [4412]
                                                    b. Jute       Particle 7. Tableware          and   4.   Densified wood, in
                                                       Board;                 Kitchenware of wood           blocks, plates, strips,
                                                    c. Rice         Husk      [4419]                        or profile shapes
                                                       Board;                                               [4413]
                                                    d. Glass-fibre                                     5.   Wooden frames for
                                                       Reinforced                                           paintings,
                                                       Gypsum Board                                         photographs, mirrors
                                                       (GRG)                                                or similar objects
                                                    e. Sisal-fibre                                          [4414]
                                                       Boards;                                         6.   Builders' joinery and
                                                    f. Bagasse Board;                                       carpentry of wood,
                                                       and                                                  including      cellular
                                                    g. Cotton       Stalk                                   wood           panels,
                                                       Particle Board                                       assembled     flooring


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S.    Chapter   Nil                5%                    12%                 18%                   28%
No.
                                                    h. Particle/fibre                       panels, shingles and
                                                       board                                shakes [4418]
                                                       manufactured                      7. Wood paving blocks,
                                                       from agricultural                    articles of densified
                                                       crop residues.                       wood not elsewhere
                                                5. 4415        Packing                      included or specified,
                                                   cases, boxes, crates,                    Parts of domestic
                                                   drums and similar                        decorative    articles
                                                   packings, of wood;                       used as tableware and
                                                   cable-drums         of                   kitchenware.
                                                   wood; pallets, box
                                                   pallets and other load
                                                   boards, of wood;
                                                   pallet collars of
                                                   wood.
                                                6. 4416        Casks,
                                                   barrels, vats, tubs
                                                   and other coopers'
                                                   products and parts
                                                   thereof, of wood,
                                                   including staves.
                                                7. 4417        Tools,
                                                   tool bodies, tool
                                                   handles, broom or
                                                   brush bodies and
                                                   handles, of wood;
                                                   boot or shoe lasts and
                                                   trees, of wood.


                                                 109
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                     12%                18%         28%
No.
                                                8. 4420        Wood
                                                   marquetry and inlaid
                                                   wood; caskets and
                                                   cases for jewellery or
                                                   cutlery, and similar
                                                   articles, of wood;
                                                   statuettes and other
                                                   ornaments, of wood;
                                                   wooden articles of
                                                   furniture not falling
                                                   in Chapter 94.
                                                9. 4421        Other
                                                   articles of wood;
                                                   such as clothes
                                                   hangers,       Spools,
                                                   cops,         bobbins,
                                                   sewing thread reels
                                                   and the like of turned
                                                   wood for various
                                                   textile machinery,
                                                   Match splints, Pencil
                                                   slats, Parts of wood,
                                                   namely            oars,
                                                   paddles and rudders
                                                   for ships, boats and
                                                   other similar floating
                                                   structures, Parts of
                                                   domestic decorative
                                                   articles used as

                                                 110
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                5%                    12%                        18%                28%
No.
                                                              tableware         and
                                                              kitchenware [other
                                                              than Wood paving
                                                              blocks, articles of
                                                              densified wood not
                                                              elsewhere included
                                                              or specified, Parts of
                                                              domestic decorative
                                                              articles used as
                                                              tableware         and
                                                              kitchenware]
45.   45                    -                  -           1. 4501 Natural cork, All goods not specified           -
      (Cork and articles                                      raw     or     simply elsewhere
      of cork)                                                prepared.
                                                                                     1. 4501        Waste
                                                                                        cork;          crushed,
                                                                                        granulated or ground
                                                                                        cork.
                                                                                     2. 4502        Natural
                                                                                        cork, debacked or
                                                                                        roughly squared, or in
                                                                                        rectangular
                                                                                        (including      square)
                                                                                        blocks, plates, sheets
                                                                                        or strip (including
                                                                                        sharp-edged blanks
                                                                                        for corks or stoppers).
                                                                                     3. 4503        Articles
                                                                                        of natural cork such

                                                            111
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter         Nil                5%                       12%                        18%               28%
No.
                                                                                           as     Corks      and
                                                                                           Stoppers, Shuttlecock
                                                                                           cork bottom.
                                                                                        4. 4504 Agglomerated
                                                                                           cork (with or without
                                                                                           a binding substance)
                                                                                           and     articles   of
                                                                                           agglomerated cork.]

46.   46                   -                  -           All goods                                -                -
      (Manufactures of
      straw, of esparto                                   1. 4601         Plaits and
      or     of   other                                      similar products of
      plaiting                                               plaiting materials,
      materials;                                             whether       or     not
      Basket-ware and                                        assembled           into
      wickerwork)                                            strips;         plaiting
                                                             materials, plaits and
                                                             similar products of
                                                             plaiting materials,
                                                             bound together in
                                                             parallel strands or
                                                             woven, in sheet
                                                             form, whether or not
                                                             being          finished
                                                             articles (for example,
                                                             mats           matting,
                                                             screens)              of
                                                             vegetables materials

                                                           112
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S.        Chapter        Nil                5%                       12%              18%         28%
No.
                                                            such as of Bamboo,
                                                            of rattan, of Other
                                                            Vegetable materials.
                                                         2. 4602 Basketwork,
                                                            wickerwork         and
                                                            other articles, made
                                                            directly to shape
                                                            from           plaiting
                                                            materials or made up
                                                            from      goods      of
                                                            heading          4601;
                                                            articles of loofah.

47.   47                  -                  -           All goods                      -          -
      [Pulp of wood or
      of other fibrous                                   1. 4701
      cellulosic                                                Mechanical
      material;                                             wood pulp.
      recovered (waste                                   2. 4702       Chemical
      and scrap) paper                                      wood            pulp,
      or paperboard]                                        dissolving grades.
                                                         3. 4703       Chemical
                                                            wood pulp, soda or
                                                            sulphate, other than
                                                            dissolving grades.
                                                         4. 4704       Chemical
                                                            wood pulp, sulphite,
                                                            other than dissolving
                                                            grades.

                                                          113
                                             GST RATE SCHEDULE FOR GOODS
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S.       Chapter              Nil                  5%                      12%                   18%                      28%
No.
                                                                 5. 4705        Wood
                                                                    pulp obtained by a
                                                                    combination          of
                                                                    mechanical        and
                                                                    chemical      pulping
                                                                    processes.
                                                                 6. 4706        Pulps of
                                                                    fibres derived from
                                                                    recovered (waste and
                                                                    scrap) paper or
                                                                    paperboard or of
                                                                    other         fibrous
                                                                    cellulosic material.
                                                                 7. 4707       Recovered
                                                                    (waste and scrap)
                                                                    paper                or
                                                                    paperboard.]

48.   48                1. Judicial, Non- 1. Newsprint, in rolls 1. Uncoated paper and All goods not specified 1. Wall paper and similar
      (Paper        and    judicial stamp    or sheets [4801]       paperboard, uncoated elsewhere                 wall coverings [4814]
      paperboard;          papers, Court                            kraft          paper,
      articles of paper    fee      stamps                          greaseproof    paper, 1. 4803       Toilet or
      pulp, of paper or    when sold by                             glassine       paper,    facial tissue stock,
      of paperboard)       the                                      composite paper etc.     towel or napkin
                           Government                               [4802, 4804, 4805,       stock and similar
                           Treasuries or                            4806  20 00, 4806 40     paper of a kind used
                           Vendors                                  10, 4807, 4808, 4810,    for household or
                           authorized by                            4817]                    sanitary    purposes,
                           the                                   2. Aseptic packaging        cellulose    wadding
                                                                    paper [4811]

                                                                  114
                                   GST RATE SCHEDULE FOR GOODS
                   [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter       Nil               5%                    12%                        18%                28%
No.
                Government,                        3. Boxes,       pouches,    and webs of cellulose
                Postal items,                         wallets and writing      fibres, whether or not
                like envelope,                        compendiums,       of    creped,        crinkled,
                Post card etc.,                       paper or paperboard,     embossed,
                sold         by                       containing         an    perforated, surface-
                Government,                           assortment of paper      coloured,       surface-
                rupee      notes                      stationery including     decorated or printed,
                when sold to                          writing        blocks    in rolls or sheets.
                the     Reserve                       [4817].               2. 4806         Vegetable
                Bank of India                      4. Cartons, boxes and       parchment, tracing
                &     Cheques,                        cases of corrugated      papers and other
                lose or in book                       paper or paper board     glazed transparent or
                form     [4802,                       [4819]                   translucent papers, in
                4817]                              5. Exercise book, graph     rolls or sheets.
                                                      book, & laboratory 3. 4809            Carbon
                                                      note book [4820]         paper,        self-copy
                                                   6. Kites [4823]             paper and other
                                                   7. Paper pulp moulded       copying or transfer
                                                      trays [4823]             papers       (including
                                                   8. Braille paper [4823      coated                or
                                                      90 11]                   impregnated paper
                                                   9. Paper splints for        for duplicator stencils
                                                      matches, whether or      or offset plates),
                                                      not waxed, Asphaltic     whether       or     not
                                                      roofing sheets           printed, in rolls or
                                                                               sheets.
                                                                            4. 4811         Paper,
                                                                               paperboard,
                                                                               cellulose wadding

                                                    115
                                GST RATE SCHEDULE FOR GOODS
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S.    Chapter   Nil                5%                   12%                      18%                 28%
No.
                                                                          and       webs        of
                                                                          cellulose        fibres,
                                                                          coated, impregnated,
                                                                          covered,       surface-
                                                                          coloured,      surface-
                                                                          decorated or printed,
                                                                          in rolls or rectangular
                                                                          (including      square)
                                                                          sheets, of any size,
                                                                          other than goods of
                                                                          the kind described in
                                                                          heading 4803, 4809
                                                                          or     4810      [Other
                                                                          aseptic      packaging
                                                                          paper and
                                                                     5.   4812         Filter
                                                                          blocks, slabs and
                                                                          plates, of paper pulp.
                                                                     6.   4813         Cigarette
                                                                          paper, whether or not
                                                                          cut to size or in the
                                                                          form of booklets or
                                                                          tubes.
                                                                     7.   4815 ­ Blank in
                                                                          Tariff
                                                                     8.   4816         Carbon
                                                                          paper,        self-copy
                                                                          paper and other
                                                                          copying or transfer

                                                 116
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                         papers (other than
                                                                         those of heading
                                                                         4809),      duplicator
                                                                         stencils and offset
                                                                         plates, of paper,
                                                                         whether or not put up
                                                                         in boxes.
                                                                     9. 4817        Envelopes,
                                                                         letter cards, plain
                                                                         postcards          and
                                                                         correspondence
                                                                         cards, of paper or
                                                                         paperboard; [other
                                                                         than boxes, pouches,
                                                                         wallets and writing
                                                                         compendiums,         of
                                                                         paper or paperboard,
                                                                         containing           an
                                                                         assortment of paper
                                                                         stationery including
                                                                         writing blocks].
                                                                     10. 4818        Toilet
                                                                         paper and similar
                                                                         paper,       cellulose
                                                                         wadding or webs of
                                                                         cellulose fibres, of a
                                                                         kind      used      for
                                                                         household or sanitary
                                                                         purposes, in rolls of a

                                                 117
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         width not exceeding
                                                                         36 cm, or cut to size
                                                                         or               shape;
                                                                         handkerchiefs,
                                                                         cleansing       tissues,
                                                                         towels, table cloths,
                                                                         serviettes,     napkins
                                                                         for babies, tampons,
                                                                         bed      sheets     and
                                                                         similar     household,
                                                                         sanitary or hospital
                                                                         articles, articles of
                                                                         apparel and clothing
                                                                         accessories, or paper
                                                                         pulp, paper, cellulose
                                                                         wadding or webs of
                                                                         cellulose fibres.
                                                                     11. 4820        Registers,
                                                                         account books, note
                                                                         books, order books,
                                                                         receipt books, letter
                                                                         pads, memorandum
                                                                         pads, diaries and
                                                                         similar        articles,
                                                                         exercise         books,
                                                                         blotting-pads, binders
                                                                         (loose-leaf or other),
                                                                         folders, file covers,
                                                                         manifold      business

                                                 118
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         forms,      interleaved
                                                                         carbon sets and other
                                                                         articles of stationary,
                                                                         of       paper        or
                                                                         paperboard;         and
                                                                         book covers, of paper
                                                                         or          paperboard
                                                                         [including Albums
                                                                         for samples or for
                                                                         collections].
                                                                     12. 4821         Paper or
                                                                         paperboard labels
                                                                         of all kinds, whether
                                                                         or not printed.
                                                                     13. 4822         Bobbins,
                                                                         spools, cops and
                                                                         similar supports of
                                                                         paper pulp, paper or
                                                                         paperboard (whether
                                                                         or not perforated or
                                                                         hardened).
                                                                     14. 4823         Other
                                                                         paper, paperboard,
                                                                         cellulose wadding
                                                                         and       webs        of
                                                                         cellulose fibres, cut to
                                                                         size or shape; other
                                                                         articles of paper pulp,
                                                                         paper, paperboard,

                                                 119
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter               Nil                     5%                       12%                    18%               28%
No.
                                                                                                   cellulose wadding or
                                                                                                   webs of cellulose
                                                                                                   fibres [other than
                                                                                                   paper pulp moulded
                                                                                                   trays]

49.   49                 1. Printed           4901 Brochures,         All goods not specified             -                -
      (Printed books,       books,            leaflets and similar elsewhere
      newspapers,           including         printed matter, whether
      pictures and other    Braille books     or not in single sheets 1. 4903       Children's
      products of the       [4901]      and                              picture, drawing or
      printing industry,    newspaper,                                   colouring books.
      manuscripts,          periodicals &                             2. 4904         Music,
      typescripts and       journals                                     printed       or     in
      plans)                [4902], maps,                                manuscript,
                            atlas, chart &                               whether or not bound
                            globe [4905]                                 or illustrated.
                                                                      3. 4906         Plans
                        [4902                                            and drawings for
                        Newspapers,                                      architectural,
                        journals     and                                 engineering,
                        periodicals,                                     industrial,
                        whether or not                                   commercial,
                        illustrated   or                                 topographical        or
                        containing                                       similar      purposes,
                        advertising                                      being         originals
                        material.                                        drawn by hand;
                        4905 Maps and                                    hand-written texts;
                        hydrographic or                                  photographic

                                                                         120
                                       GST RATE SCHEDULE FOR GOODS
                       [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter           Nil               5%                    12%                 18%         28%
No.
                similar charts of all                     reproductions       on
                kinds, including                          sensitised paper and
                atlases, wall maps,                       carbon copies of the
                topographical                             foregoing.
                plans and globes,                      4. 4907         Unused
                printed.]                                 postage, revenue or
                                                          similar stamps of
                                                          current or new issue
                                                          in the country in
                                                          which they have, or
                                                          will      have,      a
                                                          recognised        face
                                                          value;         stamp-
                                                          impressed       paper;
                                                          banknotes; cheque
                                                          forms; stock, share
                                                          or bond certificates
                                                          and           similar
                                                          documents of title.
                                                       5. Transfers
                                                          (decalcomanias)
                                                          [4908]
                                                       6. 4909 Printed or
                                                          illustrated
                                                          postcards; printed
                                                          cards         bearing
                                                          personal greetings,
                                                          messages            or
                                                          announcements,

                                                        121
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                    12%                 18%         28%
No.
                                                   whether      or    not
                                                   illustrated, with or
                                                   without envelopes or
                                                   trimmings.
                                                7. 4910 Calendars of
                                                   any kind, printed,
                                                   including calendar
                                                   blocks.
                                                8. 4911        Other
                                                   printed       matter,
                                                   including printed
                                                   pictures           and
                                                   photographs; such as
                                                   Trade      advertising
                                                   material,
                                                   Commercial
                                                   catalogues and the
                                                   like, printed Posters,
                                                   Commercial
                                                   catalogues, Printed
                                                   inlay cards, Pictures,
                                                   designs            and
                                                   photographs, Plan
                                                   and drawings for
                                                   architectural
                                                   engineering,
                                                   industrial,
                                                   commercial,
                                                   topographical       or

                                                 122
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                5%                   12%                        18%                          28%
No.
                                                              similar     purposes
                                                              reproduced with the
                                                              aid of computer or
                                                              any other devices.

65.   65                    -                  -                     -               1. Safety headgear such    All goods not specified
      (Headgear      and                                                                as helmets [6506 10]    elsewhere [other than
      parts thereof)                                                                 1. 6504       Hats and     helmets, textile head
                                                                                        other       headgear,   gears]
                                                                                        plaited or made by
                                                                                        assembling strips of    2. 6501         Hat-forms,
                                                                                        any material, whether      hat bodies and hoods
                                                                                        or not lined or            of felt, neither blocked
                                                                                        trimmed.                   to shape nor with
                                                                                     2. 6505       Hats and        made brims; plateaux
                                                                                        other       headgear,      and           manchons
                                                                                        knitted or crocheted,      (including           slit
                                                                                        or made up from lace,      manchons), of felt.
                                                                                        felt or other textile   3. 6502         Hat-
                                                                                        fabric, in the piece       shapes, plaited or
                                                                                        (but not in strips),       made by assembling
                                                                                        whether or not lined       strips of any material,
                                                                                        or trimmed; hair-nets      neither blocked to
                                                                                        of any material,           shape, nor with made
                                                                                        whether or not lined       brims, nor lined, nor
                                                                                        or trimmed.                trimmed.
                                                                                                                4. 6503 ­ Blank in Tariff.




                                                            123
                                             GST RATE SCHEDULE FOR GOODS
                             [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.         Chapter           Nil                5%                       12%              18%                   28%
No.
                                                                                                      5. 6506        Other
                                                                                                         headgear, whether or
                                                                                                         not lined or trimmed.
                                                                                                      6. 6507        Head-
                                                                                                         bands, linings, covers,
                                                                                                         hat foundations, hat
                                                                                                         frames, peaks and
                                                                                                         chinstraps,         for
                                                                                                         headgear.
66.   66                      -                  -           All goods                      -                     -
      (Umbrellas, sun
      umbrellas,                                             1. 6601 Umbrellas and
      walking-sticks,                                           sun          umbrellas
      seat-sticks,                                              (including walking-
      whips,       riding-                                      stick       umbrellas,
      crops and parts                                           garden      umbrellas
      thereof)                                                  and            similar
                                                                umbrellas).
                                                             2. 6602         Walking-
                                                                sticks,    seat-sticks,
                                                                whips, riding-crops
                                                                and the like.
                                                             3. 6603         Parts,
                                                                trimmings           and
                                                                accessories          of
                                                                articles of heading
                                                                6601 or 6602.]




                                                              124
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter          Nil                5%                    12%                 18%                    28%
No.
67. 67                     -                  -           1. Skins and other parts       -         All goods not specified
    (Prepared                                                of birds with their                   elsewhere
    feathers       and                                       feathers or down,
    down and articles                                        feathers, parts of                    1. 6702           Artificial
    made of feather                                          feathers, down and                       flowers, foliage and
    or of down -                                             articles thereof [6701                   fruit and parts thereof;
    artificial flowers;                                      all goods]                               articles    made       of
    articles of human                                                                                 artificial      flowers,
    hair)                                                                                             foliage or fruit.
                                                                                                   2. 6703        Human
                                                                                                      hair, dressed, thinned,
                                                                                                      bleached or otherwise
                                                                                                      worked; wool or other
                                                                                                      animal hair or other
                                                                                                      textile       materials,
                                                                                                      prepared for use in
                                                                                                      making wigs or the
                                                                                                      like.
                                                                                                   3. 6704        Wigs, false
                                                                                                      beards,       eyebrows
                                                                                                      and          eyelashes,
                                                                                                      switches and the like,
                                                                                                      of human or animal
                                                                                                      hair or of textile
                                                                                                      materials; articles of
                                                                                                      human       hair     not
                                                                                                      elsewhere specified or
                                                                                                      included.


                                                           125
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter          Nil                5%                    12%                     18%                           28%
No.
68. 68                     -                  -           1. Sand lime bricks   1. 6804        Millstones,     All goods not specified
    (Articles of stone,                                   2. Fly ash bricks.       grindstones, grinding       elsewhere
    plaster, cement,                                                               wheels and the like,
    asbestos, mica or                                                              without frameworks,         1. 6801        Setts,
    similar material)                                                              for            grinding,       curbstones           and
                                                                                   sharpening,                    flagstones, of natural
                                                                                   polishing, trueing or          stone (except slate).
                                                                                   cutting,            hand    2. 6802           Worked
                                                                                   sharpening             or      monumental            or
                                                                                   polishing stones, and          building           stone
                                                                                   parts thereof, of              (except slate) and
                                                                                   natural stone, of              articles thereof, other
                                                                                   agglomerated natural           than goods of heading
                                                                                   or artificial abrasives,       6801; mosaic cubes
                                                                                   or of ceramics, with           and the like, of natural
                                                                                   or without parts of            stone (including slate),
                                                                                   other materials                whether or not on a
                                                                                2. 6805          Natural or       backing; artificially
                                                                                   artificial      abrasive       coloured       granules,
                                                                                   powder or grain, on a          chippings and powder,
                                                                                   base       of     textile      of     natural     stone
                                                                                   material, of paper, of         (including slate); of
                                                                                   paperboard or of               marble, travertine
                                                                                   other         materials,       and alabaster, of
                                                                                   whether or not cut to          Granite, of Other
                                                                                   shape or sewn or               calcareous stone.
                                                                                   otherwise made up;          3. 6803 Worked slate
                                                                                   such as Abrasive               and articles of slate or
                                                                                   cloths, Emery or               of agglomerated slate.

                                                           126
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                           28%
No.
                                                                        corundum        coated    4. 6807       Articles     of
                                                                        paper, Flint coated          asphalt or of similar
                                                                        paper, Glass or sand         material (for example,
                                                                        coated paper.                petroleum bitumen or
                                                                     3. 6806        Slag             coal tar pitch).
                                                                        wool, rock wool and       5. 6808         Panels,
                                                                        similar        mineral       boards, tiles, blocks
                                                                        wools;       exfoliated      and similar articles
                                                                        vermiculite,                 of vegetable fibre, of
                                                                        expanded         clays,      straw or of shavings,
                                                                        foamed slag and              chips,          particles,
                                                                        similar      expanded        sawdust or other
                                                                        mineral      materials;      waste,      of     wood,
                                                                        mixtures and articles        agglomerated         with
                                                                        of     heat-insulating,      cement, plaster or
                                                                        sound-insulating or          other mineral binders.
                                                                        sound-absorbing           6. 6809       Articles     of
                                                                        mineral      materials,      plaster        or       of
                                                                        other than those of          compositions based on
                                                                        heading 6811 or 6812         plaster;     such       as
                                                                        or chapter 69.               Boards, sheets, panels,
                                                                     4. 6811 Articles of             tiles     and     similar
                                                                        asbestos-cement, of          articles,             not
                                                                        cellulose        fibre-      ornamented.
                                                                        cement or the like.       7. 6810       Articles     of
                                                                                                     cement, of concrete or
                                                                                                     of artificial stone,
                                                                                                     whether        or     not
                                                                                                     reinforced; such as

                                                 127
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                   28%
No.
                                                                                            Tiles,      flagstones,
                                                                                            bricks and similar
                                                                                            articles,      Building
                                                                                            blocks and bricks,
                                                                                            Cement           bricks,
                                                                                            Prefabricated
                                                                                            structural components
                                                                                            for Building or civil
                                                                                            engineering,
                                                                                            Prefabricated
                                                                                            structural components
                                                                                            for building or civil
                                                                                            engineering.
                                                                                         8. 6812        Fabricated
                                                                                            asbestos         fibres;
                                                                                            mixtures with a basis
                                                                                            of asbestos or with a
                                                                                            basis of asbestos and
                                                                                            magnesium carbonate;
                                                                                            articles    of     such
                                                                                            mixtures      or      of
                                                                                            asbestos (for example,
                                                                                            thread, woven fabric,
                                                                                            clothing,    headgear,
                                                                                            footwear,      gaskets),
                                                                                            whether      or      not
                                                                                            reinforced, other than
                                                                                            goods of heading 6811
                                                                                            or 6813

                                                 128
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                    28%
No.
                                                                                         9. 6813 Friction material
                                                                                             and articles thereof
                                                                                             (for example, sheets,
                                                                                             rolls, strips, segments,
                                                                                             discs, washers, pads),
                                                                                             not mounted, for
                                                                                             brakes, for clutches or
                                                                                             the like, with a basis of
                                                                                             asbestos, of other
                                                                                             mineral substances or
                                                                                             of cellulose, whether
                                                                                             or not combined with
                                                                                             textiles     or    other
                                                                                             materials.
                                                                                         10. 6814 Worked mica
                                                                                             and articles of mica,
                                                                                             including
                                                                                             agglomerated           or
                                                                                             reconstituted      mica,
                                                                                             whether or not on a
                                                                                             support of paper,
                                                                                             paperboard or other
                                                                                             materials.
                                                                                         11. 6815 Articles of stone
                                                                                             or of other mineral
                                                                                             substances (including
                                                                                             carbon fibres, articles
                                                                                             of carbon fibres and
                                                                                             articles of peat), not

                                                 129
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                   5%                     12%              18%                           28%
No.
                                                                                                              elsewhere specified or
                                                                                                              included.
69.   69            1. Earthen     pot 1. Building       bricks          -     1. Refractory      bricks, All goods not specified
      (Ceramic         and clay lamps     [6904 10 00]                            blocks, tiles and elsewhere
      products)        [6912 00 40]    2. Bricks of fossil                        similar      refractory
                                          meals or similar                        ceramic                  2. 6901          Blocks,
                                          siliceous      earths                   constructional goods,       tiles and other ceramic
                                          [6901 00 10]                            other than those of         goods of siliceous
                                       3. Earthen or roofing                      siliceous fossil meals      fossil      meals     (for
                                          tiles [6905 10 00]                      or similar siliceous        example, kieselguhr,
                                                                                  earths. [all goods of       tripolite or diatomite)
                                                                                  6902, 6903]                 or of similar siliceous
                                                                               1. 6911       Tableware,       earths.
                                                                                  kitchenware, other 3. 6903                Other
                                                                                  household       articles    refractory       ceramic
                                                                                  and toilet articles, of     goods (for example,
                                                                                  porcelain or china.         retorts,       crucibles,
                                                                               2. 6912           Ceramic      muffles,         nozzles,
                                                                                  tableware,                  plugs,          supports,
                                                                                  kitchenware, other          cupels, tubes, pipes,
                                                                                  household       articles    sheaths and rods),
                                                                                  and toilet articles,        other than those of
                                                                                  other      than       of    siliceous fossil meals
                                                                                  porcelain or china          or of similar siliceous
                                                                                  [other than Earthen         earths.
                                                                                  pot and clay lamps]. 4. 6904 Ceramic flooring
                                                                                                              blocks, support or
                                                                                                              filler tiles and the like.


                                                                  130
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                   28%
No.
                                                                                         5. 6905 Chimney-pots,
                                                                                            cowls, chimney liners,
                                                                                            architectural
                                                                                            ornaments and other
                                                                                            ceramic constructional
                                                                                            goods.
                                                                                         6. 6906 Ceramic pipes,
                                                                                            conduits,      guttering
                                                                                            and pipe fittings.
                                                                                         7. 6907 Ceramic flags
                                                                                            and paving, hearth or
                                                                                            wall tiles; ceramic
                                                                                            mosaic cubes and the
                                                                                            like, whether or not on
                                                                                            a backing; finishing
                                                                                            ceramics
                                                                                         8. 6908        Glazed
                                                                                            ceramic flags and
                                                                                            paving, hearth or wall
                                                                                            tiles; glazed ceramic
                                                                                            mosaic cubes and the
                                                                                            like, whether or not on
                                                                                            a backing.
                                                                                         9. 6909 Ceramic wares
                                                                                            for          laboratory,
                                                                                            chemical or other
                                                                                            technical          uses;
                                                                                            ceramic troughs, tubs
                                                                                            and similar receptacles

                                                 131
                                                GST RATE SCHEDULE FOR GOODS
                                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                Nil               5%                    12%                        18%                        28%
No.
                                                                                                                       of a kind used in
                                                                                                                       agriculture; ceramic
                                                                                                                       pots, jars and similar
                                                                                                                       articles of a kind used
                                                                                                                       for the conveyance or
                                                                                                                       packing of goods.
                                                                                                                   10. 6910 Ceramic sinks,
                                                                                                                       wash basins, wash
                                                                                                                       basin pedestals, baths,
                                                                                                                       bidets, water closet
                                                                                                                       pans, flushing cisterns,
                                                                                                                       urinals and similar
                                                                                                                       sanitary fixtures.
                                                                                                                   11. 6913 Statuettes and
                                                                                                                       other       ornamental
                                                                                                                       ceramic articles.
                                                                                                                   12. 6914        Other
                                                                                                                       ceramic articles.
70.   70                  1. Bangles                -           1. Globes for lamps and 1. Glasses for corrective All goods not specified
      (Glass        and      (except those                         lanterns, Founts for     spectacles [7015 10] elsewhere
      glassware)             made      from                        kerosene        wick 2. 7001         Cullet and
                             precious                              lamps,          Glass    other waste and scrap 1. 7003          Cast glass
                             metals) [7018]                        chimneys for lamps       of glass; glass in the     and rolled glass, in
                                                                   and lanterns [7020]      mass.                      sheets or profiles,
                                                                                         3. 7002        Glass in       whether or not having
                                                                                            balls (other than          an           absorbent,
                                                                                            microspheres        of     reflecting or non-
                                                                                            heading 70.18), rods       reflecting layer, but
                                                                                            or tubes, unworked.        not otherwise worked.

                                                                 132
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                           28%
No.
                                                                     4. 7010          Carboys,     2. 7004       Drawn
                                                                        bottles, flasks, jars,        glass and blown glass,
                                                                        pots,            phials,      in sheets, whether or
                                                                        ampoules and other            not      having      an
                                                                        containers, of glass,         absorbent, reflecting
                                                                        of a kind used for the        or       non-reflecting
                                                                        conveyance            or      layer,     but      not
                                                                        packing of goods;             otherwise worked.
                                                                        preserving jars of         3. 7005       Float glass
                                                                        glass; stoppers, lids         and surface ground or
                                                                        and other closures, of        polished glass, in
                                                                        glass.                        sheets, whether or not
                                                                     5. 7013 Glassware of a           having an absorbent,
                                                                        kind used for table,          reflecting or non-
                                                                        kitchen, toilet, office,      reflecting layer, but
                                                                        indoor decoration or          not otherwise worked.
                                                                        similar       purposes     4. 7006       Glass     of
                                                                        (other than that of           heading 70.03, 70.04
                                                                        heading 7010 or               or 70.05, bent, edge-
                                                                        7018).                        worked,      engraved,
                                                                     6. 7015        Clock or          drilled, enamelled or
                                                                        watch glasses and             otherwise worked, but
                                                                        similar        glasses,       not framed or fitted
                                                                        glasses for non-              with other materials.
                                                                        corrective spectacles,     5. 7007       Safety
                                                                        curved,           bent,       glass, consisting of
                                                                        hollowed or the like,         toughened (tempered)
                                                                        not optically worked;         or laminated glass.
                                                                        hollow glass spheres

                                                 133
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                            28%
No.
                                                                        and their segments,        6. 7008 Multiple-walled
                                                                        for the manufacture            insulating units of
                                                                        of such glasses.               glass.
                                                                     7. 7017        Laboratory,    7. 7009         Glass
                                                                        hygienic              or       mirrors, whether or
                                                                        pharmaceutical                 not framed, including
                                                                        glassware, whether or          rear-view mirrors.
                                                                        not graduated or           8. 7011         Glass
                                                                        calibrated.                    envelopes (including
                                                                     8. 7018         Glass             bulbs and tubes),
                                                                        beads,        imitation        open, and glass parts
                                                                        pearls,       imitation        thereof,        without
                                                                        precious or semi-              fittings, for electric
                                                                        precious stones and            lamps,      cathode-ray
                                                                        similar            glass       tubes or the like.
                                                                        smallwares,         and    9. 7012 ­ Blank in
                                                                        articles thereof other         Tariff.
                                                                        than          imitation    10. 7014          Signalling
                                                                        jewellery; glass eyes          glassware and optical
                                                                        other than prosthetic          elements of glass
                                                                        articles;     statuettes       (other than those of
                                                                        and other ornaments            heading 7015), not
                                                                        of        lamp-worked          optically worked.
                                                                        glass, other than          11. 7016        Paving
                                                                        imitaion      jewelery;        blocks, slabs, bricks,
                                                                        glass microsphers not          squares, tiles and other
                                                                        exceeding 1 mm in              articles of pressed or
                                                                        diameter :                     moulded            glass,
                                                                                                       whether or not wired,

                                                 134
                                         GST RATE SCHEDULE FOR GOODS
                         [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter        Nil                5%                   12%                      18%                        28%
No.
                                                                              9. 7019       Glass             of a kind used for
                                                                                 fibres     (including        building               or
                                                                                 glass wool) and              construction purposes;
                                                                                 articles thereof (for        glass cubes and other
                                                                                 example,         yarn,       glass       smallwares,
                                                                                 woven fabrics)               whether or not on a
                                                                                                              backing, for mosaics
                                                                                                              or similar decorative
                                                                                                              purposes; leaded lights
                                                                                                              and the like; multi-
                                                                                                              cellular or foam glass
                                                                                                              in blocks, panels,
                                                                                                              plates, shells or similar
                                                                                                              forms
                                                                                                          12. 7020         Other
                                                                                                              articles of glass [other
                                                                                                              than Globes for lamps
                                                                                                              and lanterns, Founts
                                                                                                              for kerosene wick
                                                                                                              lamps,              Glass
                                                                                                              chimneys for lamps
                                                                                                              and lanterns].

72.   72                  -                  -                    -           All goods                                 -
      (Iron and steel)
                                                                              1. 7201       Pig iron
                                                                                 and spiegeleisen in
                                                                                 pigs, blocks or other
                                                                                 primary forms.

                                                          135
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                     2. 7202        Ferro-
                                                                        alloys.
                                                                     3. 7203        Ferrous
                                                                        products obtained by
                                                                        direct reduction of
                                                                        iron ore and other
                                                                        spongy          ferrous
                                                                        products, in lumps,
                                                                        pellets or similar
                                                                        forms; iron having a
                                                                        minimum purity by
                                                                        weight of 99.94%, in
                                                                        lumps, pellets or
                                                                        similar forms
                                                                     4. 7204        Ferrous
                                                                        waste and scrap;
                                                                        remelting         scrap
                                                                        ingots of iron or steel.
                                                                     5. 7205        Granules
                                                                        and powders, of pig
                                                                        iron,     spiegeleisen,
                                                                        iron or steel.
                                                                     6. 7206        Iron and
                                                                        non-alloy steel in
                                                                        ingots     or     other
                                                                        primary          forms
                                                                        (excluding iron of
                                                                        heading 7203).


                                                 136
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                     7. 7207         Semi-
                                                                         finished products of
                                                                         iron or non-alloy
                                                                         steel.
                                                                     8. 7208         Flat-
                                                                         rolled products of
                                                                         iron or non-alloy
                                                                         steel, of a width of
                                                                         600 mm or more,
                                                                         hot-rolled, not clad,
                                                                         plated or coated.
                                                                     9. 7209         Flat-
                                                                         rolled products of
                                                                         iron or non-alloy
                                                                         steel, of a width of
                                                                         600 mm or more,
                                                                         cold-rolled      (cold-
                                                                         reduced), not clad,
                                                                         plated or coated.
                                                                     10. 7210        Flat-
                                                                         rolled products of
                                                                         iron or non-alloy
                                                                         steel, of a width of
                                                                         600 mm or more,
                                                                         clad, plated or coated.
                                                                     11. 7211        Flat-
                                                                         rolled products of
                                                                         iron or non-alloy
                                                                         steel, of a width of

                                                 137
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         less than 600 mm, not
                                                                         clad, plated or coated.
                                                                     12. 7212         Flat-
                                                                         rolled products of
                                                                         iron or non-alloy
                                                                         steel, of a width of
                                                                         less than 600 mm,
                                                                         clad, plated or coated.
                                                                     13. 7213         Bars and
                                                                         rods, hot-rolled, in
                                                                         irregularly      wound
                                                                         coils, of iron or non-
                                                                         alloy steel.
                                                                     14. 7214         Other bars
                                                                         and rods of iron or
                                                                         non-alloy steel, not
                                                                         further worked than
                                                                         forged,      hot-rolled,
                                                                         hot-drawn or hot-
                                                                         extruded,            but
                                                                         including          those
                                                                         twisted after rolling.
                                                                     15. 7215         Other bars
                                                                         and rods of iron or
                                                                         non-alloy steel.
                                                                     16. 7216         Angles,
                                                                         shapes and sections
                                                                         of iron or non-alloy
                                                                         steel.

                                                 138
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                     17. 7217        Wire of
                                                                         iron or non-alloy
                                                                         steel.
                                                                     18. 7218        Stainless
                                                                         steel in ingots or
                                                                         other primary forms;
                                                                         semi-finished
                                                                         products of stainless
                                                                         steel.
                                                                     19. 7219        Flat-
                                                                         rolled products of
                                                                         stainless steel, of a
                                                                         width of 600 mm or
                                                                         more.
                                                                     20. 7220        Flat-
                                                                         rolled products of
                                                                         stainless steel, of a
                                                                         width of less than 600
                                                                         mm      not     further
                                                                         worked than hot-
                                                                         rolled
                                                                     21. 7221        Bars and
                                                                         rods, hot-rolled, in
                                                                         irregularly     wound
                                                                         coils, of stainless
                                                                         steel.
                                                                     22. 7222        Other bars
                                                                         and rods of stainless
                                                                         steel; angles, shapes

                                                 139
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         and     sections      of
                                                                         stainless steel.
                                                                     23. 7223         Wire of
                                                                         stainless steel.
                                                                     24. 7224         Other
                                                                         alloy steel in ingots or
                                                                         other primary forms;
                                                                         semi-finished
                                                                         products of other
                                                                         alloy steel.
                                                                     25. 7225         Flat-
                                                                         rolled products of
                                                                         other alloy steel, of a
                                                                         width of 600 mm or
                                                                         more of sillicon
                                                                         electrical steel
                                                                     26. 7226         Flat-
                                                                         rolled products of
                                                                         other alloy steel, of a
                                                                         width of less than 600
                                                                         mm.
                                                                     27. 7227         Bars and
                                                                         rods, hot-rolled, in
                                                                         irregularly      wound
                                                                         coils, of other alloy
                                                                         steel.
                                                                     28. 7228         Other bars
                                                                         and rods of other
                                                                         alloy steel; angles,

                                                 140
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter         Nil                5%                    12%                        18%                         28%
No.
                                                                                        shapes and sections,
                                                                                        of other alloy steel;
                                                                                        hollow drill bars and
                                                                                        rods, of alloy or non-
                                                                                        alloy steel.
                                                                                    29. 7229         Wire of
                                                                                        other alloy steel.

73.   73                   -                  -           1. Mathematical boxes,    All goods not specified 1. Stoves [other than
      (Articles of iron                                      geometry boxes and     elsewhere                    kerosene stove and
      or steel)                                              colour boxes, pencil                                LPG stoves], ranges,
                                                             sharpeners [7310 or    1. 7301          Sheet       grates,         cookers
                                                             7326]                      piling of iron or steel, (including those with
                                                          2. Animal shoe nails          whether       or    not  subsidiary boilers for
                                                             [7317]                     drilled, punched or      central        heating),
                                                          3. Utensils [7323]            made from assembled      barbecues, braziers,
                                                          4. Sewing       needles       elements;        welded  gas-rings,         plate
                                                             [7319]                     angles, shapes and       warmers and similar
                                                          5. Kerosene burners,          sections, of iron or     non-electric domestic
                                                             kerosene stoves and        steel.                   appliances, and parts
                                                             wood burning stoves    2. 7302          Railway     thereof, of iron or steel
                                                             of iron or steel           or tramway track         [7321]
                                                             [7321]                     construction material 2. Radiators for central
                                                          6. Table or kitchen or        of iron or steel, the    heating,              not
                                                             other      household       following:        rails, electrically     heated,
                                                             articles of iron &         check-rails and rack     and parts thereof, of
                                                             steel [7323]               rails, switch blades,    iron or steel; air
                                                                                        crossing frogs, point    heaters and hot air
                                                                                        rods     and      other  distributors (including

                                                           141
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                        28%
No.
                                                                        crossing         pieces,  distributors which can
                                                                        sleepers (cross-ties),    also distribute fresh or
                                                                        fish-plates,     chairs,  conditioned air), not
                                                                        chair wedges, sole        electrically     heated,
                                                                        plates (base plates),     incorporating a motor-
                                                                        rail clips bedplates,     driven fan or blower,
                                                                        ties     and       other  and parts thereof, of
                                                                        material specialized      iron or steel [7322]
                                                                        for jointing or fixing 3. Sanitary ware and
                                                                        rails                     parts thereof of iron
                                                                     3. 7303         Tubes,       and steel [7324]
                                                                        pipes and hollow
                                                                        profiles, of cast iron.
                                                                     4. 7304         Tubes,
                                                                        pipes and hollow
                                                                        profiles, seamless, of
                                                                        iron (other than cast
                                                                        iron) or steel.
                                                                     5. 7305         Other
                                                                        tubes and pipes (for
                                                                        example,        welded,
                                                                        riveted or similarly
                                                                        closed),         having
                                                                        circular         cross
                                                                        sections, the external
                                                                        diameter of which
                                                                        exceeds 406.4 mm, of
                                                                        iron or steel.


                                                 142
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                     6. 7306        Other
                                                                        tubes, pipes and
                                                                        hollow profiles (for
                                                                        example, open seam
                                                                        or welded, riveted or
                                                                        similarly closed), of
                                                                        iron or steel.
                                                                     7. 7307        Tube or
                                                                        pipe fittings (for
                                                                        example, couplings,
                                                                        elbows, sleeves), of
                                                                        iron or steel.
                                                                     8. Structures (excluding
                                                                        prefabricated
                                                                        buildings of heading
                                                                        94.06) and parts of
                                                                        structures          (for
                                                                        example, bridges and
                                                                        bridgesections,
                                                                        lockgates, towers,
                                                                        lattice masts, roofs,
                                                                        roofing frameworks,
                                                                        doors and windows
                                                                        and their frames and
                                                                        thresholds for doors,
                                                                        and            shutters,
                                                                        balustrades, pillars,
                                                                        and columns), of iron
                                                                        or steel; plates, rods,

                                                 143
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                         angles,         shapes,
                                                                         section, tubes and the
                                                                         like, prepared for
                                                                         using structures, of
                                                                         iron or steel [other
                                                                         than      transmission
                                                                         towers] [7308]
                                                                     9. Reservoirs,       tanks,
                                                                         vats and similar
                                                                         containers for any
                                                                         material (other than
                                                                         compressed           or
                                                                         liquefied gas), of iron
                                                                         or steel, of a capacity
                                                                         exceeding 300 l,
                                                                         whether or not lined
                                                                         or heat-insulated, but
                                                                         not     fitted     with
                                                                         mechanical           or
                                                                         thermal equipment
                                                                         [7309]
                                                                     10. Tanks, casks, drums,
                                                                         cans, boxes and
                                                                         similar     containers,
                                                                         for any material
                                                                         (other             than
                                                                         compressed           or
                                                                         liquefied gas), of iron
                                                                         or steel, of a capacity

                                                 144
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         not exceeding 300 l,
                                                                         whether or not lined
                                                                         or heat-insulated, but
                                                                         not     fitted      with
                                                                         mechanical            or
                                                                         thermal equipment
                                                                         [7310]
                                                                     11. Chain and parts
                                                                         thereof, of iron or
                                                                         steel falling under
                                                                         7315 20, 7315 81,
                                                                         7315, 82, 7315 89,
                                                                         7315 90 [7315].
                                                                     12. 7311
                                                                             Containers       for
                                                                         compressed            or
                                                                         liquefied gas, of iron
                                                                         or steel.
                                                                     13. 7312         Stranded
                                                                         wire, ropes, cables,
                                                                         plaited bands, slings
                                                                         and the like, of iron or
                                                                         steel, not electrically
                                                                         insulated.
                                                                     14. 7313         Barbed
                                                                         wire of iron or steel;
                                                                         twisted hoop or
                                                                         single flat wire,
                                                                         barbed or not, and

                                                 145
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         loosely         twisted
                                                                         double wire, of a kind
                                                                         used for fencing, of
                                                                         iron or steel.
                                                                     15. 7314         Cloth
                                                                         (including      endless
                                                                         bands), grill, netting
                                                                         and fencing, of iron
                                                                         or      steel     wire;
                                                                         expanded metal of
                                                                         iron or steel.
                                                                     16. Anchors,       grapnels
                                                                         and parts thereof, of
                                                                         iron or steel [7316]
                                                                     17. 7317         Nails,
                                                                         tacks, drawing pins,
                                                                         corrugated        nails,
                                                                         staples (other than
                                                                         those of heading
                                                                         8305) and similar
                                                                         articles, of iron or
                                                                         steel, whether or not
                                                                         with heads of other
                                                                         material,           but
                                                                         excluding          such
                                                                         articles with heads of
                                                                         copper.
                                                                     18. 7318         Screws,
                                                                         bolts, nuts, coach

                                                 146
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         screws, screw hooks,
                                                                         rivets, cotters, cotter-
                                                                         pins,           washers
                                                                         (including        spring
                                                                         washers) and similar
                                                                         articles, of iron or
                                                                         steel.
                                                                     19. 7319         Sewing
                                                                         needles,        knitting
                                                                         needles,       bodkins,
                                                                         crochet          hooks,
                                                                         embroidery stilettos
                                                                         and similar articles,
                                                                         for use in the hand, of
                                                                         iron or steel; safety
                                                                         pins and other pins of
                                                                         iron or steel, not
                                                                         elsewhere specified
                                                                         or included.
                                                                     20. Springs and leaves
                                                                         for springs, of iron
                                                                         and steel [7320]
                                                                     21. LPG stoves [7321]
                                                                     22. 7323         iron     or
                                                                         steel     wool;      pot
                                                                         scourers and scouring
                                                                         or polishing pads,
                                                                         gloves and the like, of
                                                                         iron or steel.

                                                 147
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                     23. Other cast articles of
                                                                         iron or steel; such as
                                                                         Grinding balls and
                                                                         similar articles for
                                                                         mills, Rudders for
                                                                         ships or boats, Drain
                                                                         covers, Plates and
                                                                         frames for sewage
                                                                         water or similar
                                                                         system [7325]
                                                                     24. Other articles of iron
                                                                         and steel, forged or
                                                                         stamped, but not
                                                                         further worked; such
                                                                         as Grinding balls and
                                                                         similar articles for
                                                                         mills, articles for
                                                                         automobiles        and
                                                                         Earth          moving
                                                                         implements, articles
                                                                         of iron or steel Wire,
                                                                         Tyre bead wire rings
                                                                         intended for use in
                                                                         the manufacture of
                                                                         tyres for cycles and
                                                                         cycle-rickshaws, Belt
                                                                         lacing of steel, Belt
                                                                         fasteners           for
                                                                         machinery        belts,

                                                 148
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                5%                    12%                       18%                        28%
No.
                                                                                        Brain covers, plates,
                                                                                        and     frames      for
                                                                                        sewages, water or
                                                                                        similar        system,
                                                                                        Enamelled iron ware
                                                                                        (excluding utensil &
                                                                                        sign           board),
                                                                                        Manufactures         of
                                                                                        stainless         steel
                                                                                        (excluding utensils),
                                                                                        Articles of clad metal
                                                                                        [7326]

74.   74                    -                  -           1. Utensils [7418]      All goods not specified 1. All goods other than
      (Copper        and                                   2. Table or kitchen or elsewhere                     utensils i.e. sanitary
      articles thereof)                                       other      household                              ware and parts thereof
                                                              articles of copper 1. 7401          Copper        of copper [7418]
                                                              [7418]                  mattes;         cement 2. Other     articles    of
                                                                                      copper (precipitated      copper       [including
                                                                                      copper).                  chain and parts thereof
                                                                                   2. 7402        Unrefined     under 7419 10 and
                                                                                      copper;         copper    other articles under
                                                                                      anodes              for   7419 99] but not
                                                                                      electrolytic refining.    including          metal
                                                                                   3. 7403        Refined       castings under 7419
                                                                                      copper and copper         91 00 [7419]
                                                                                      alloys, unwrought.
                                                                                   4. 7404        Copper
                                                                                      waste and scrap.

                                                            149
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                28%
No.
                                                                     5. 7405         Master
                                                                         alloys of copper.
                                                                     6. 7406         Copper
                                                                         powders and flakes.
                                                                     7. 7407         Copper
                                                                         bars,     rods     and
                                                                         profiles.
                                                                     8. 7408         Copper
                                                                         wire
                                                                     9. 7409         Copper
                                                                         plates, sheets and
                                                                         strip, of a thickness
                                                                         exceeding       0.12.5
                                                                         mm.
                                                                     10. Copper foils [7410]
                                                                     11. 7411        Copper
                                                                         tubes and pipes.
                                                                     12. 7412        Copper
                                                                         tube or pipe fittings
                                                                         (for         example,
                                                                         couplings, elbows,
                                                                         sleeves).
                                                                     13. Stranded wires and
                                                                         cables [7413]
                                                                     14. 7414        Blank in
                                                                         Tariff.
                                                                     15. 7415        Nails,
                                                                         tacks, drawing pins,
                                                                         staples (other than

                                                 150
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                5%                   12%                    18%                28%
No.
                                                                                    those of heading
                                                                                    83.05) and similar
                                                                                    articles, of copper or
                                                                                    of iron or steel with
                                                                                    heads of copper;
                                                                                    screws, bolts, nuts,
                                                                                    screw hooks, rivets,
                                                                                    cotters, cotter-pins,
                                                                                    washers (including
                                                                                    spring washers) and
                                                                                    similar articles, of
                                                                                    copper.
                                                                                16. 7416, 7417 Blank in
                                                                                    Tariff]


75.   75                    -                  -                    -           All goods                     -
      (Nickel        and                                                        1. 7501        Nickel
      articles thereof)                                                             mattes, nickel oxide
                                                                                    sinters and other
                                                                                    intermediate products
                                                                                    of nickel metallurgy.
                                                                                2. 7502       Unwrought
                                                                                    nickel.
                                                                                3. 7503        Nickel
                                                                                    waste and scrap.
                                                                                4. 7504        Nickel
                                                                                    powders and flakes.


                                                            151
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter         Nil                5%                    12%                       18%                       28%
No.
                                                                                   5. 7505        Nickel
                                                                                      bars, rods, profiles
                                                                                      and wire.
                                                                                   6. 7506        Nickel
                                                                                      plates, sheets, strip
                                                                                      and foil.
                                                                                   7. 7507        Nickel
                                                                                      tubes, pipes and tube
                                                                                      or pipe fittings (for
                                                                                      example, couplings,
                                                                                      elbows, sleeves).
                                                                                   8. Other articles of
                                                                                      nickel; such as cloth,
                                                                                      grill and netting, of
                                                                                      nickel           Wire,
                                                                                      Electroplating anodes
                                                                                      of nickel, Blanks
                                                                                      ordinarily used for
                                                                                      manufacturing tubes
                                                                                      & pipes of nickel,
                                                                                      Nickel screen, Other
                                                                                      articles of nickel and
                                                                                      nickel alloy [7508]

76.   76                   -                  -           1. Utensils [7615]        All goods not specified 1. Aluminium          foil
      (Aluminium and                                      2. Table or kitchen or elsewhere                     (whether     or    not
      articles thereof)                                      other        household                            printed or backed with
                                                             articles of aluminium 1. 7601        Aluminium    paper,     paperboard,
                                                             [7615]                    alloys; such as Ingots, plastics or similar

                                                           152
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                        28%
No.
                                                                          Billets,    Wire-bars,    backing materials) of a
                                                                          Wire-rods                 thickness (excluding
                                                                     2.   7602       Aluminium      any backing) not
                                                                          waste and scrap.          exceeding 0.2 mm.
                                                                     3.   7603       Aluminium      [7607]
                                                                          powders and flakes.    2. Doors, windows and
                                                                     4.   7604       Aluminium      their   frames     and
                                                                          bars,     rods    and     thresholds for doors
                                                                          profiles.                 under 7610 10 00
                                                                     5.   7605       Aluminium      [7610]
                                                                          wire.                  3. All goods other than
                                                                     6.   7606       Aluminium      utensils i.e. sanitary
                                                                          plates, sheets and        ware and parts thereof
                                                                          strip, of a thickness     [7615].
                                                                          exceeding 0.2 mm.
                                                                     7.   7608       Aluminium
                                                                          tubes and pipes.
                                                                     8.   7609       Aluminium
                                                                          tube or pipe fittings
                                                                          (for         example,
                                                                          couplings, elbows,
                                                                          sleeves).
                                                                     9.   7610       Aluminium
                                                                          structures (excluding
                                                                          prefabricated
                                                                          buildings of heading
                                                                          94.06) and parts of
                                                                          structures        (for
                                                                          example, bridges and

                                                 153
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         bridge-sections,
                                                                         towers, lattice masts,
                                                                         roofs,         roofing
                                                                         frameworks,
                                                                         balustrades, pillars
                                                                         and          columns);
                                                                         aluminium        plates.
                                                                         rods, profiles, tubes
                                                                         and the like, prepared
                                                                         for use in structures.
                                                                     10. Aluminium
                                                                         reservoirs, tanks, vats
                                                                         and             similar
                                                                         containers, for any
                                                                         material (other than
                                                                         compressed            or
                                                                         liquefied gas), of a
                                                                         capacity exceeding
                                                                         300 l, whether or not
                                                                         lined      or     heat-
                                                                         insulated, but not
                                                                         fitted             with
                                                                         mechanical            or
                                                                         thermal equipment
                                                                         [7611]
                                                                     11. Aluminium        casks,
                                                                         drums, cans, boxes,
                                                                         etc. [7612]


                                                 154
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                5%                   12%                    18%                 28%
No.
                                                                                12. Aluminium
                                                                                    containers         for
                                                                                    compressed          or
                                                                                    liquefied gas [7613]
                                                                                13. Stranded wires and
                                                                                    cables [7614]
                                                                                14. 7616 Other articles of
                                                                                    aluminium; such as
                                                                                    nails, tacks, staples
                                                                                    (other than those of
                                                                                    heading        83.05),
                                                                                    screws, bolts, nuts,
                                                                                    screw hooks, rivets,
                                                                                    cotters, cotter-pins,
                                                                                    washers and similar
                                                                                    articles, cloth, grill,
                                                                                    netting and fencing,
                                                                                    of aluminium Wire.

77.   77 (blank in
      tariff)
78.   78                    -                  -                    -           All goods                      -
      (Lead and articles                                                        1. 7801       Unwrought
      thereof)                                                                      lead.
                                                                                2. 7802        Lead
                                                                                    waste and scrap.
                                                                                3. 7803       Blank in
                                                                                    Tariff


                                                            155
                                           GST RATE SCHEDULE FOR GOODS
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S.         Chapter         Nil                5%                   12%                      18%              28%
No.
                                                                                4. 7804        Lead
                                                                                   plates, sheets, strip
                                                                                   and      foil;    lead
                                                                                   powders and flakes.
                                                                                5. 7805       Blank in
                                                                                   Tariff.
                                                                                6. Other articles of lead
                                                                                   (including sanitary
                                                                                   fixtures and Indian
                                                                                   lead seals) [7806]

79.   79                    -                  -                    -           All goods                     -
      (Zinc and articles                                                        1. 7901        Unwrought
      thereof)                                                                      zinc.
                                                                                2. 7902         Zinc
                                                                                    waste and scrap.
                                                                                3. 7903         Zinc dust,
                                                                                    powders and flakes.
                                                                                4. 7904         Zinc bars,
                                                                                    rods, profiles and
                                                                                    wire.
                                                                                5. 7905         Zinc
                                                                                    plates, sheets, strip
                                                                                    and foil.
                                                                                6. Other articles of zinc
                                                                                    including     sanitary
                                                                                    fixtures [7907]

80.   80                    -                  -                    -           All goods                     -

                                                            156
                                           GST RATE SCHEDULE FOR GOODS
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S.        Chapter          Nil                5%                   12%                    18%               28%
No.
      (Tin and articles                                                         1. 8001Unwrought tin.
      thereof)                                                                  1. 8002       Tin waste
                                                                                   and scrap.
                                                                                2. 8003       Tin bars,
                                                                                   rods, profiles and
                                                                                   wire]
                                                                                3. Other articles of tin
                                                                                   [8007]

81.   81                    -                  -                    -           All goods                    -
      (Other        base                                                        1. Other base metals,
      metals; cermets;                                                              such as Tungsten,
      articles thereof)                                                             Molybdenum,
                                                                                    Tantalum,
                                                                                    Magnesium, Cobalt
                                                                                    mattes,    and other
                                                                                    intermediate products
                                                                                    of cobalt metallurgy,
                                                                                    Bismuth, Cadmium,
                                                                                    Titanium, Zirconium,
                                                                                    Antimony,
                                                                                    Manganese,
                                                                                    Beryllium,
                                                                                    chromium,
                                                                                    germanium,
                                                                                    vanadium, gallium,
                                                                                    hafnium,      indium,
                                                                                    niobium
                                                                                    (columbium),

                                                            157
                                                GST RATE SCHEDULE FOR GOODS
                                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter                Nil               5%                    12%                        18%                          28%
No.
                                                                                             rhenium            and
                                                                                             thallium,          and
                                                                                             cermets,     including
                                                                                             their waste scrap
                                                                                             [other than Articles
                                                                                             of other base metals
                                                                                             and     articles    of
                                                                                             cermets] [8101 to
                                                                                             8113]
                                                                                          2. Articles of other base
                                                                                             metals and articles of
                                                                                             cermets (other than
                                                                                             waste and scrap)
                                                                                             [8110 to 8113]

82.   82                 1. Agricultural            -           1. Pencil sharpeners      All goods not specified 1. Razors and razor
      (Tools,               implements                             and blades thereof     elsewhere                      blades        (including
      implements,           manually                               [8214]                                                razor blade blanks in
      cutlery, spoons       operated      or                    2. Knives with cutting    1. 8203         Files,         strips) [8212]
      and forks of base     animal driven                          blades, serrated or        rasps,           pliers 2. Other      articles   of
      metal;       parts    [8201]                                 not (including             (including      cutting    cutlery (for example,
      thereof of base 2. Hand         tools,                       pruning knives),           pliers),       pincers,    hair clippers, butchers'
      metal)                such as spades,                        other than knives of       tweezers,        metal     or kitchen cleavers,
                            shovels,                               heading 8208, and          cutting shears, pipe-      choppers and mincing
                            mattocks,                              blades therefor            cutters, bolt croppers,    knives,); manicure or
                            picks,    hoes,                        [8211]                     perforating punches        pedicure sets and
                            forks       and                     3. Paper knives [8114]        and similar hand           instruments (including
                            rakes; axes, bill                                                 tools.                     nail files); other than
                            hooks       and                                                                              paper knives, pencil

                                                                 158
                                   GST RATE SCHEDULE FOR GOODS
                   [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter       Nil               5%                   12%                    18%                      28%
No.
                similar hewing                                          2. 8204        Hand-         sharpeners and blades
                tools; secateurs                                           operated      spanners    thereof [8214].
                and pruners of                                             and          wrenches
                any        kind;                                           (including       torque
                scythes,                                                   meter wrenches but
                sickles,     hay                                           not including tap
                knives, hedge                                              wrenches);
                shears, timber                                             interchangeable
                wedges       and                                           spanner sockets, with
                other tools of a                                           or without handles.
                kind used in                                            3. 8205        Hand
                agriculture,                                               tools       (including
                horticulture or                                            glaziers' diamonds),
                forestry                                                   not         elsewhere
                [8201].                                                    specified or included;
                                                                           blow lamps; vices,
                                                                           clamps and the like,
                                                                           other than accessories
                                                                           for and parts of,
                                                                           machine-tools        or
                                                                           water-jet       cutting
                                                                           machines;       anvils;
                                                                           portable forges; hand
                                                                           or     pedal-operated
                                                                           grinding wheels with
                                                                           frameworks
                                                                        4. 8206        Tools of
                                                                           two or more of the
                                                                           headings 8202 to

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                                GST RATE SCHEDULE FOR GOODS
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S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                        8205, put up in sets
                                                                        for retail sale.
                                                                     5. 8207Interchangeable
                                                                        tools for hand tools,
                                                                        whether       or     not
                                                                        power-operated, or
                                                                        for     machine-tools
                                                                        (for example, for
                                                                        pressing, stamping,
                                                                        punching, tapping,
                                                                        threading, drilling,
                                                                        boring,      broaching,
                                                                        milling, turning or
                                                                        screw          driving),
                                                                        including dies for
                                                                        drawing or extruding
                                                                        metal, and rock
                                                                        drilling or earth
                                                                        boring tools
                                                                     6. 8208         Knives
                                                                        and cutting blades,
                                                                        for machines or for
                                                                        mechanical
                                                                        appliances.
                                                                     7. 8209         Plates,
                                                                        sticks, tips and the
                                                                        like      for     tools,
                                                                        unmounted,            of
                                                                        cermets.

                                                 160
                                         GST RATE SCHEDULE FOR GOODS
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S.        Chapter        Nil                5%                   12%                    18%                         28%
No.
                                                                              8. 8210         Hand-
                                                                                  operated mechanical
                                                                                  appliances, weighing
                                                                                  10 kg or less, used in
                                                                                  the       preparation,
                                                                                  conditioning         or
                                                                                  serving of food or
                                                                                  drink.
                                                                              9. 8213         Scissors,
                                                                                  tailors' shears and
                                                                                  similar shears, and
                                                                                  blades therefor.
                                                                              10. 8215        Spoons,
                                                                                  forks,          ladles,
                                                                                  skimmers,        cake-
                                                                                  servers, fish-knives,
                                                                                  butter-knives, sugar
                                                                                  tongs and similar
                                                                                  kitchen or tableware.

83.   83                  -                  -                    -           1. 8301        Padlocks All goods not specified
      (Miscellaneous                                                             and     locks     (key, elsewhere
      articles of base                                                           combination          or 1. 8302        Base metal
      metal)                                                                     electrically operated),     mountings,     fittings
                                                                                 of base metal; clasps       and similar articles
                                                                                 and frames with             suitable for furniture,
                                                                                 clasps, incorporating       doors,      staircases,
                                                                                 locks, of base metal;       windows,        blinds,
                                                                                 keys for any of the         coachwork, saddlery,

                                                          161
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                          28%
No.
                                                                          foregoing articles, of   trunks, chests, caskets
                                                                          base metal.              or the like; base metal
                                                                     2.   Bells, gongs and the     hat-racks,      hat-pegs,
                                                                          like [8306]              brackets and similar
                                                                     3.   Flexible tubing of       fixtures; castors with
                                                                          base metal [8307]        mountings of base
                                                                     4.   Stoppers, caps and       metal; automatic door
                                                                          lids (including crown    closers of base metal
                                                                          corks, screw caps and 2. 8303          Armoured
                                                                          pouring      stoppers),  or reinforced safes,
                                                                          capsules for bottles,    strong-boxes           and
                                                                          threaded bungs, bung     doors and safe deposit
                                                                          covers, seals and        lockers for strong-
                                                                          other          packing   rooms, cash or deed
                                                                          accessories, of base     boxes and the like, of
                                                                          metal [8309]             base metal.
                                                                     5.   Wire, rods, tubes, 3. 8304             Filing
                                                                          plates, electrodes and   cabinets, card-index
                                                                          similar products, of     cabinets, paper trays,
                                                                          base metal or of metal   paper rests, pen trays,
                                                                          carbides, coated or      office-stamp       stands
                                                                          cored     with    flux   and similar office or
                                                                          material, of a kind      desk equipment, of
                                                                          used for soldering,      base metal, other than
                                                                          brazing, welding or      office furniture of
                                                                          deposition of metal or   heading 9403.
                                                                          of metal carbides; 4. 8305 Fittings for
                                                                          wire and rods, of        loose-leaf binders or
                                                                          agglomerated base        files, letter clips, letter

                                                 162
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                       28%
No.
                                                                        metal powder, used      corners, paper clips,
                                                                        for metal spraying      indexing tags and
                                                                        [8311]                  similar office articles,
                                                                                                of base metal; staples
                                                                                                in strips (for example,
                                                                                                for offices, upholstery,
                                                                                                packaging), of base
                                                                                                metal.
                                                                                             5. 8308         Clasps,
                                                                                                frames with clasps,
                                                                                                buckles,        buckle-
                                                                                                clasps, hooks, eyes,
                                                                                                eyelets and the like, of
                                                                                                base metal, of a kind
                                                                                                used for clothing or
                                                                                                clothing accessories,
                                                                                                footwear, jewellery,
                                                                                                wrist watches, books,
                                                                                                awnings,         leather
                                                                                                goods, travel goods or
                                                                                                saddlery or for other
                                                                                                made up articles;
                                                                                                tubular or bifurcated
                                                                                                rivets, of base metal;
                                                                                                beads and spangles, of
                                                                                                base metal.
                                                                                             6. 8310         Sign-
                                                                                                plates, name-plates,
                                                                                                address-plates       and

                                                 163
                                             GST RATE SCHEDULE FOR GOODS
                             [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.       Chapter              Nil                  5%                         12%                        18%                          28%
No.
                                                                                                                              similar         plates,
                                                                                                                              numbers, letters and
                                                                                                                              other symbols, of base
                                                                                                                              metal, excluding those
                                                                                                                              of heading 9405.]

84.   84                 1. Handloom    1. Hand pumps and            1. Nuclear         fuel   All goods not specified 1. Spark-ignition
      (Nuclear reactors,                   parts thereof [8413,         elements [8401]        elsewhere.                     reciprocating or rotary
      boilers,                             8414 90]                  2. Power driven pumps                                    internal combustion
      machinery and                     2. Solar water heater           primarily designed     1. Nuclear reactors; fuel      piston engine [8407]
      mechanical                           and system [8419             for handling water,        elements (cartridges), 2. Compression-ignition
      appliances; parts                    19]                          namely, centrifugal        non-irradiated,     for    internal combustion
      thereof)                          3. Renewable energy             pumps (horizontal          nuclear       reactors;    piston engines (diesel
                                           devices & spare              and vertical), deep        machinery          and     or         semi-diesel
                                           parts    for      their      tube-well    turbine       apparatus for isotopic     engines) [8408]
                                           manufacture                  pumps, submersible         separation [8401]       3. Parts suitable for use
                                            a) Bio-gas plant            pumps, axial flow      2. Steam       or     other    solely or principally
                                            b) Solar power              and mixed flow             vapour      generating     with the engines of
                                                 based devices          vertical      pumps        boilers (other than        heading 8407 or 8408
                                            c) Solar power              [8413]                     central heating hot        [8409]
                                                 generating          3. Bicycle pumps, hand        water boilers capable 4. Pumps for dispensing
                                                 system                 pumps etc. [8414 20        also of producing low      fuel or lubricants of
                                            d) Wind         mills       10, 8414 20 20 or          pressure       steam);     the type used in filling
                                                 and        wind        8414 90 12].               super-heated water         stations or garages
                                                 operated            4. Milking machines           boilers [8402]             under 8413 11(except
                                                 electricity            and dairy machinery    3. Central         heating     hand pumps under
                                                 generator              [8434]                     boilers other than         8413 11 10), Fuel,
                                                                     5. Sewing     machines        those of heading           lubricating or cooling
                                                                        [8452]                     8402 [8403]                medium pumps for

                                                                      164
                                GST RATE SCHEDULE FOR GOODS
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S.    Chapter   Nil                 5%                      12%                    18%                        28%
No.
                               e)   Waste         to 6. Composting        4. Auxiliary plant for       internal combustion
                                    energy              Machines [8479]      use with boilers of       piston engines [under
                                    plants/devices                           heading 8402 or 8403      8413 30], concrete
                               f)   Solar                                    (for         example,     pumps [8413 40 00],
                                    lantern/solar                            economisers, super-       other rotary positive
                                    lamp                                     heaters,          soot    displacement pumps
                               g)   Ocean                                    removers,          gas    [under      8413    60]
                                    waves/tidal                              recoverers);              [8413]
                                    waves energy                             condensers for steam 5. Air or vacuum pumps,
                                    devices/plants                           or other vapour           air or other gas
                                                                             power units [8404]        compressors and fans;
                                                                          5. Producer gas or water     ventilating          or
                                                                             gas generators, with      recycling        hoods
                                                                             or without their          incorporating a fan,
                                                                             purifiers; acetylene      whether or not fitted
                                                                             gas generators and        with filters [8414]
                                                                             similar water process 6. Air-conditioning
                                                                             gas generators, with      machines, comprising
                                                                             or without their          a motor-driven fan and
                                                                             purifiers [8405]          elements for changing
                                                                          6. Steam turbines and        the temperature and
                                                                             other vapour turbines     humidity, including
                                                                             [8406]                    those machines in
                                                                          7. Hydraulic turbines,       which the humidity
                                                                             water wheels, and         cannot be separately
                                                                             regulators    therefor    regulated [8415]
                                                                             [8410]                 7. Refrigerators, freezers
                                                                          8. Turbo-jets,     turbo-    and other refrigerating
                                                                             propellers and other      or freezing equipment,

                                                     165
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                        28%
No.
                                                                         gas turbines - turbo-    electric or other; heat
                                                                         jets [8411]              pumps other than air
                                                                     9. Other engines and         conditioning machines
                                                                         motors      (Reaction    of     heading     8415
                                                                         engines other than       [8418]
                                                                         turbo jets, Hydraulic 8. Storage water heaters,
                                                                         power engines and        non-electric      under
                                                                         motors, Pneumatic        8419 19 (except solar
                                                                         power engines and        water heater and
                                                                         motors, other, parts)    system), 8419 89 10
                                                                         [other than wind         [Pressure       vessels,
                                                                         turbine or engine]       reactors, columns or
                                                                         [8412]                   towers or chemical
                                                                     10. 8416          Furnace    storage tanks] , 8419
                                                                         burners for liquid       89 20 [ Glass lined
                                                                         fuel, for pulverised     equipment], 8419 89
                                                                         solid fuel or for gas;   30 [Auto claves other
                                                                         mechanical stokers,      than for cooking or
                                                                         including        their   heating food, not
                                                                         mechanical grates,       elsewhere specified or
                                                                         mechanical         ash   included], 8419 89 40
                                                                         dischargers       and    [Cooling towers and
                                                                         similar appliances.      similar plants for
                                                                     11. 8417 Industrial or       direct cooling (without
                                                                         laboratory furnaces      a separating wall) by
                                                                         and ovens, including     means of recirculated
                                                                         incinerators,    non-    water] , 8419 89 60 [
                                                                         electric.                Plant            growth
                                                                                                  chambers and rooms

                                                 166
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                        28%
No.
                                                                     12. 8420 Calendering or       and tissue culture
                                                                         other           rolling   chambers and rooms
                                                                         machines, other than      having temperature,
                                                                         for metals or glass,      humidity or light
                                                                         and cylinders therefor    control], 8419 89 70 [
                                                                     13. Centrifuges,              Apparatus for rapid
                                                                         including centrifugal     heating    of    semi-
                                                                         dryers; filtering or      conductor devices ,
                                                                         purifying machinery       apparatus for chemical
                                                                         and apparatus, for        or physical vapour
                                                                         liquids or gases          deposition          on
                                                                         [8421]                    semiconductor wafers;
                                                                     14. 8425 Pulley tackle        apparatus for chemical
                                                                         and hoists other than     vapour deposition on
                                                                         skip hoists; winches      LCD         substratus]
                                                                         and capstans; jacks       [8419]
                                                                     15. Ship's       derricks; 9. Dish           washing
                                                                         cranes      including     machines, household
                                                                         cable cranes; mobile      [8422 11 00] and other
                                                                         lifting        frames,    [8422 19 00] [8422]
                                                                         straddle carriers and 10. Weighing machinery
                                                                         works trucks fitted       (excluding balances of
                                                                         with a crane [8426]       a sensitivity of 5
                                                                     16. 8431 Parts suitable       centigrams or better),
                                                                         for use solely or         including       weight
                                                                         principally with the      operated counting or
                                                                         machinery            of   checking machines;
                                                                         headings 8425 to          weighing       machine
                                                                         8430

                                                 167
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                              28%
No.
                                                                     17. 8435            Presses,        weights of all kinds
                                                                         crushers and similar            [8423]
                                                                         machinery used in the       11. Fire       extinguishers
                                                                         manufacture of wine,            [8424]
                                                                         cider, fruit juices or      12. Fork-lift trucks; other
                                                                         similar beverages.              works trucks fitted
                                                                     18. 8438 Machinery, not             with       lifting        or
                                                                         specified or included           handling equipment
                                                                         elsewhere in this               [8427]
                                                                         Chapter, for the            13. Other               lifting,
                                                                         industrial preparation          handling, loading or
                                                                         or manufacture of               unloading machinery
                                                                         food or drink, other            (for example, lifts,
                                                                         than machinery for              escalators, conveyors,
                                                                         the extraction or               teleferics) [8428]
                                                                         preparation of animal       14. Self-propelled
                                                                         or fixed vegetable              bulldozers,
                                                                         fats or oils.                   angledozers, graders,
                                                                     19. 8439 Machinery for              levellers,       scrapers,
                                                                         making        pulp     of       mechanical shovels,
                                                                         fibrous        cellulosic       excavators,         shovel
                                                                         material       or     for       loaders,          tamping
                                                                         making or finishing             machines and road
                                                                         paper or paperboard.            rollers [8429]
                                                                     20. 8440          Book-         15. Other             moving,
                                                                         binding machinery,              grading,        levelling,
                                                                         including          book-        scraping, excavating,
                                                                         sewing machines.                tamping, compacting,
                                                                                                         extracting or boring

                                                 168
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                          28%
No.
                                                                     21. 8441        Other          machinery, for earth,
                                                                         machinery           for    minerals or ores; pile-
                                                                         making up paper            drivers and pile-
                                                                         pulp,     paper      or    extractors;       snow-
                                                                         paperboard,                ploughs and snow-
                                                                         including      cutting     blowers [8430]
                                                                         machines of all kinds. 16. Printer,          photo
                                                                     22. 8442       Machinery,      copying,             fax
                                                                         apparatus          and     machines,            ink
                                                                         equipment       (other     cartridges [8443]
                                                                         than the machines of 17. Household or laundry-
                                                                         headings 8456 to           type            washing
                                                                         8465) for preparing        machines, including
                                                                         or making plates,          machines which both
                                                                         printing components;       wash and dry [8450]
                                                                         plates, cylinders and 18. Other office machines
                                                                         lithographic stones,       (for           example,
                                                                         prepared for printing      hectograph or stencil
                                                                         purposes           (for    duplicating machines,
                                                                         example,       planed,     addressing machines,
                                                                         grained or polished).      automatic banknote
                                                                     23. 8443        Printing       dispensers,         coin
                                                                         machinery used for         sorting machines, coin
                                                                         printing by means of       counting or wrapping
                                                                         plates, cylinders and      machines,        pencil-
                                                                         other         printing     sharpening machines,
                                                                         components           of    perforating or stapling
                                                                         heading 84.42; other       machines) [other than
                                                                         printers,     copying      Braille     typewriters,

                                                 169
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                            28%
No.
                                                                         machines           and        electric     or    non-
                                                                         facsimile machines,           electric] [8472]
                                                                         whether      or    not    19. Automatic        goods-
                                                                         combined; parts and           vending machines (for
                                                                         accessories thereof.          example,        postage
                                                                     24. 8444        Machines          stamps, cigarette, food
                                                                         for         extruding,        or             beverage
                                                                         drawing, texturing or         machines), including
                                                                         cutting    man-made           money          changing
                                                                         textile materials.            machines [8476]
                                                                     25. 8445        Machines      20. Machinery            for
                                                                         for preparing textile         preparing or making
                                                                         fibres;      spinning,        up     tobacco,     not
                                                                         doubling or twisting          specified or included
                                                                         machines and other            elsewhere in this
                                                                         machinery           for       chapter [8478]
                                                                         producing       textile   21. Passenger boarding
                                                                         yarns; textile reeling        bridges of a kind used
                                                                         or winding (including         in airports [8479 71
                                                                         weft-winding)                 00] and other [8479 79
                                                                         machines           and        00].
                                                                         machines            for   22. Transmission shafts
                                                                         preparing       textile       (including cam shafts
                                                                         yarns for use on the          and crank shafts) and
                                                                         machines of heading           cranks;         bearing
                                                                         8446 or 8447                  housings and plain
                                                                     26. 8446        Weaving           shaft bearings; gears
                                                                         machines (looms).             and gearing; ball or
                                                                                                       roller screws; gear

                                                 170
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                          28%
No.
                                                                     27. 8447        Knitting         boxes and other speed
                                                                         machines,        stitch-     changers, including
                                                                         bonding      machines        torque      converters;
                                                                         and machines for             flywheels and pulleys,
                                                                         making gimped yarn,          including        pulley
                                                                         tulle,             lace,     blocks; clutches and
                                                                         embroidery,                  shaft         couplings
                                                                         trimmings, braid or          (including universal
                                                                         net and machines for         joints) [8483]
                                                                         tufting.                 23. Gaskets and similar
                                                                     28. 8448        Auxiliary        joints     of     metal
                                                                         machinery for use            sheeting      combined
                                                                         with machines of             with other material or
                                                                         heading 84.44, 84.45,        of two or more layers
                                                                         84.46 or 84.47 (for          of metal; sets or
                                                                         example,      dobbies,       assortments of gaskets
                                                                         Jacquards, automatic         and similar joints,
                                                                         stop motions, shuttle        dissimilar           in
                                                                         changing                     composition, put up in
                                                                         mechanisms); parts           pouches, envelopes or
                                                                         and        accessories       similar       packings;
                                                                         suitable for use solely      mechanical        seals
                                                                         or principally with          [8484]
                                                                         the machines of this
                                                                         heading or of heading
                                                                         8444, 8445,8446 or
                                                                         8447 (for example,
                                                                         spindles and spindles
                                                                         flyers, card clothing,

                                                 171
                                GST RATE SCHEDULE FOR GOODS
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S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                         combs,       extruding
                                                                         nipples,       shuttles,
                                                                         healds and heald
                                                                         frames,         hosiery
                                                                         needles)
                                                                     29. 8449 Machinery for
                                                                         the manufacture or
                                                                         finishing of felt or
                                                                         nonwovens in the
                                                                         piece or in shapes,
                                                                         including machinery
                                                                         for making felt hats;
                                                                         blocks for making
                                                                         hats.
                                                                     30. 8451       Machinery
                                                                         (other than machines
                                                                         of heading 8450) for
                                                                         washing, cleaning,
                                                                         wringing,       drying,
                                                                         ironing,       pressing
                                                                         (including       fusing
                                                                         presses), bleaching,
                                                                         dyeing,       dressing,
                                                                         finishing, coating or
                                                                         impregnating textile
                                                                         yarns, fabrics or
                                                                         made up textile
                                                                         articles and machines
                                                                         for applying the paste

                                                 172
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                 28%
No.
                                                                         to the base fabric or
                                                                         other support used in
                                                                         the manufacture of
                                                                         floor covering such
                                                                         as           linoleum;
                                                                         machines for reeling,
                                                                         unreeling, folding,
                                                                         cutting or pinking
                                                                         textile fabrics.
                                                                     31. 8453 to 8471.
                                                                     32. Braille typewriters,
                                                                         electric    or     non-
                                                                         electric [8472]
                                                                     33. 8473 to 8475, 8477
                                                                         all goods
                                                                     34. 8479 Machines and
                                                                         mechanical
                                                                         appliances       having
                                                                         individual functions,
                                                                         not specified or
                                                                         included elsewhere in
                                                                         this Chapter [other
                                                                         than         Passenger
                                                                         boarding bridges of a
                                                                         kind used in airports
                                                                         (8479 71 00) and
                                                                         other (8479 79 00)].
                                                                     35. 8480 to 8482.


                                                 173
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                 28%
No.
                                                                     36. 8485 ­ Blank in
                                                                         Tariff
                                                                     37. 8486 Machines and
                                                                         apparatus of a kind
                                                                         used      solely     or
                                                                         principally for the
                                                                         manufacture          of
                                                                         semiconductor
                                                                         boules or wafers,
                                                                         semiconductor
                                                                         devices, electronic
                                                                         integrated circuits or
                                                                         flat panel displays;
                                                                         machines           and
                                                                         apparatus specified in
                                                                         Note 9 (C) to this
                                                                         Chapter; parts and
                                                                         accessories.
                                                                     38. Machinery parts, not
                                                                         containing electrical
                                                                         connectors,
                                                                         insulators,       coils,
                                                                         contacts or other
                                                                         electrical features not
                                                                         specified or included
                                                                         elsewhere in this
                                                                         chapter [8487]




                                                 174
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

 S.      Chapter          Nil                 5%                       12%                        18%                          28%
No.
85. 85                     -         1. Renewable energy 1. Telephones            for   All goods not specified 1. Static converters (for
    (Electrical                         devices & spare         cellular networks or    elsewhere.                     example,      rectifiers)
    machinery and                       parts    for      their for other wireless                                     and inductors [8504]
    equipment and                       manufacture             networks [8517] and     1. Electric motors and 2. Primary cells and
    parts      thereof;                  a) Bio-gas plant       parts    for    their       generators (excluding      primary        batteries
    sound recorders                      b) Solar power         manufacture.                generating        sets)    [8506]
    and re-producers,                         based devices                                 [8501]                  3. Electric accumulators,
    television image                     c) Solar power                                 2. Electric generating         including separators
    and          sound                        generating                                    sets     and     rotary    therefor, whether or
    recorders      and                        system                                        converters [8502]          not         rectangular
    reproducers, and                     d) Wind         mills                          3. Parts suitable for use      (including       square)
    parts          and                        and        wind                               solely or principally      [8507]
    accessories      of                       operated                                      with the machines of 4. Vacuum             cleaners
    such articles)                            electricity                                   heading 8502 [8503]        [8508]
                                              generator                                 4. 8505            Electro- 5. Electro-mechanical
                                         e) Waste            to                             magnets; permanent         domestic appliances,
                                              energy                                        magnets and articles       with     self-contained
                                              plants/devices                                intended to become         electric motor, other
                                         f) Solar                                           permanent magnets          than vacuum cleaners
                                              lantern/solar                                 after magnetisation;       of     heading     8508
                                              lamp                                          electro-magnetic or        [8509]
                                         g) Ocean                                           permanent      magnet 6. Shavers, hair clippers
                                              waves/tidal                                   chucks, clamps and         and      hair-removing
                                              waves energy                                  similar        holding     appliances, with self-
                                              devices/plants                                devices;       electro-    contained        electric
                                                                                            magnetic couplings,        motor [8510]
                                                                                            clutches and brakes; 7. Electrical ignition or
                                                                                            electro-magnetic           starting equipment of
                                                                                            lifting heads.             a kind used for spark-

                                                               175
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                        28%
No.
                                                                     5. Industrial            or ignition              or
                                                                        laboratory      electric compression-ignition
                                                                        furnaces and ovens       internal combustion
                                                                        (including        those  engines (for example,
                                                                        functioning          by  ignition     magnetos,
                                                                        induction             or magneto-dynamos,
                                                                        dielectric loss); other  ignition           coils,
                                                                        industrial            or sparking plugs and
                                                                        laboratory equipment     glow plugs, starter
                                                                        for the heat treatment   motors);    generators
                                                                        of     materials     by  (for          example,
                                                                        induction             or dynamos, alternators)
                                                                        dielectric loss [8514]   and cut-outs of a kind
                                                                     6. Electric (including      used in conjunction
                                                                        electrically     heated  with such engines
                                                                        gas), laser or other     [8511]
                                                                        light or photo beam, 8. Electrical lighting or
                                                                        ultrasonic, electron     signalling equipment
                                                                        beam, magnetic pulse     (excluding articles of
                                                                        or      plasma      arc  heading          8539),
                                                                        soldering, brazing or    windscreen      wipers,
                                                                        welding       machines   defrosters           and
                                                                        and          apparatus,  demisters, of a kind
                                                                        whether       or    not  used for cycles or
                                                                        capable of cutting;      motor vehicles [8512]
                                                                        electric machines and 9. Portable electric lamps
                                                                        apparatus for hot        designed to function
                                                                        spraying of metals or    by their own source of
                                                                        cermets [8515]           energy (for example,

                                                 176
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                          28%
No.
                                                                     7. 8517        Telephone       dry            batteries,
                                                                        sets; other apparatus       accumulators,
                                                                        for the transmission        magnetos), other than
                                                                        or reception of voice,      lighting equipment of
                                                                        images or other data,       heading 8512 [8513]
                                                                        including apparatus 10. Electric instantaneous
                                                                        for communication in        or     storage     water
                                                                        a wired or wireless         heaters and immersion
                                                                        network (such as a          heaters; electric space
                                                                        local or wide area          heating apparatus and
                                                                        network), other than        soil heating apparatus;
                                                                        transmission         or     electrothermic hair-
                                                                        reception apparatus         dressing apparatus (for
                                                                        of heading 8443,            example, hair dryers,
                                                                        8525, 8527 or 8528 .        hair curlers, curling
                                                                     8. 8518 Microphones            tong heaters) and hand
                                                                        and stands therefor.        dryers;         electric
                                                                     9. 8523 Discs, tapes,          smoothing irons; other
                                                                        solid-state        non-     electro-thermic
                                                                        volatile        storage     appliances of a kind
                                                                        devices,         "smart     used for domestic
                                                                        cards" and other            purposes;       electric
                                                                        media       for     the     heating resistors, other
                                                                        recording of sound or       than those of heading
                                                                        of other phenomena,         8545 [8516]
                                                                        whether      or     not 11. ISDN System[8517 69
                                                                        recorded, including         10], ISDN Terminal
                                                                        matrices and masters        Adaptor [8517 69 20],
                                                                        for the production of

                                                 177
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                     18%                           28%
No.
                                                                         discs, but excluding           X 25 Pads[8517 69 40]
                                                                         products of Chapter            [8517]
                                                                         37.                        12. Single loudspeakers,
                                                                     10. 8524 ­ Blank in                mounted in their
                                                                         Tariff                         enclosures [8518 21
                                                                     11. 8532         Electrical        00], Audio-frequency
                                                                         capacitors                     electric     amplifiers
                                                                     12. 8533         Electrical        [8518 40 00], Electric
                                                                         resistors.                     sound amplifier sets
                                                                     13. 8534 Printed Circuits          [8518 50 00], Parts
                                                                     14. Electrical apparatus           [8518 90 00] [8518]
                                                                         for switching or           13. Sound recording or
                                                                         protecting electrical          reproducing apparatus
                                                                         circuits,     or     for       [8519]
                                                                         making connections         14. Video recording or
                                                                         to or in electrical            reproducing
                                                                         circuits (for example,         apparatus, whether or
                                                                         switches,         fuses,       not incorporating a
                                                                         lightning arresters,           video tuner [8521]
                                                                         voltage        limiters,   15. Parts and accessories
                                                                         surge      suppressors,        suitable for use solely
                                                                         plugs      and other           or principally with the
                                                                         connectors, junction           apparatus of headings
                                                                         boxes), for a voltage          8519 or 8521 [8522]
                                                                         exceeding 1,000 volts      16. Transmission
                                                                         [8535]                         apparatus for radio-
                                                                     15. 8538 Parts suitable            broadcasting         or
                                                                         for use solely or              television, whether or
                                                                         principally with the           not       incorporating

                                                 178
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                           28%
No.
                                                                         apparatus of heading         reception apparatus or
                                                                         8535, 8536 or 8537.          sound recording or
                                                                     16. 8540      Thermionic,        reproducing
                                                                         cold     cathode or          apparatus; television
                                                                         photo-cathode valves         cameras,         digital
                                                                         and      tubes      (for     cameras and video
                                                                         example, vacuum or           cameras       recorders
                                                                         vapour or gas filled         [8525]
                                                                         valves and tubes, 17. Radar apparatus, radio
                                                                         mercury              arc     navigational         aid
                                                                         rectifying valves and        apparatus and radio
                                                                         tubes,     cathode-ray       remote          control
                                                                         tubes,       television      apparatus [8526]
                                                                         camera tubes).           18. Reception apparatus
                                                                     17. 8541        Diodes,          for              radio-
                                                                         transistors         and      broadcasting, whether
                                                                         similar           semi-      or not combined, in the
                                                                         conductor devices;           same housing, with
                                                                         photosensitive semi-         sound recording or
                                                                         conductor devices;           reproducing apparatus
                                                                         including         photo      or a clock [8527]
                                                                         voltaic cells, whether 19. Monitors              and
                                                                         or not assembled in          projectors,         not
                                                                         modules or made up           incorporating
                                                                         into panels; light-          television reception
                                                                         emitting         diodes      apparatus; reception
                                                                         (led); mounted piezo-        apparatus            for
                                                                         electric crystals";          television, whether or
                                                                                                      not       incorporating

                                                 179
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                          28%
No.
                                                                     18. 8542        Electronic    radio-broadcast
                                                                         integrated circuits.      receiver or sound or
                                                                     19. 8543        Electrical    video recording or
                                                                         machines           and    reproducing apparatus
                                                                         apparatus,     having     [8528]
                                                                         individual functions, 20. Parts suitable for use
                                                                         not specified or          solely or principally
                                                                         included elsewhere in     with the apparatus of
                                                                         this Chapter.             headings 8525 to 8528
                                                                     20. 8546         Electrical   [8529]
                                                                         insulators of any 21. Electrical signalling,
                                                                         material.                 safety      or     traffic
                                                                     21. 8548 Waste and scrap      control equipment for
                                                                         of primary cells,         railways, tramways,
                                                                         primary batteries and     roads,             inland
                                                                         electric                  waterways, parking
                                                                         accumulators; spent       facilities,           port
                                                                         primary cells, spent      installations           or
                                                                         primary batteries and     airfields (other than
                                                                         spent          electric   those of heading 8608)
                                                                         accumulators;             [8530]
                                                                         electrical parts of 22. Electric sound or
                                                                         machinery            or   visual         signalling
                                                                         apparatus,          not   apparatus             (for
                                                                         specified or included     example, bells, sirens,
                                                                         elsewhere in this         indicator         panels,
                                                                         Chapter.                  burglar or fire alarms),
                                                                                                   other than those of


                                                 180
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                    28%
No.
                                                                                             heading 8512 or 8530
                                                                                             [8531]
                                                                                         23. Electrical apparatus
                                                                                             for     switching      or
                                                                                             protecting electrical
                                                                                             circuits, or for making
                                                                                             connections to or in
                                                                                             electrical circuits (for
                                                                                             example,       switches,
                                                                                             relays, fuses, surge
                                                                                             suppressors,       plugs,
                                                                                             sockets, lamp-holders,
                                                                                             and other connectors,
                                                                                             junction boxes), for a
                                                                                             voltage not exceeding
                                                                                             1,000        volts      :
                                                                                             connectors for optical
                                                                                             fibres optical fibres,
                                                                                             bundles or cables
                                                                                             [8536]
                                                                                         24. Boards,          panels,
                                                                                             consoles,          desks,
                                                                                             cabinets and other
                                                                                             bases, equipped with
                                                                                             two or more apparatus
                                                                                             of heading 8535 or
                                                                                             8536, for electric
                                                                                             control       or      the
                                                                                             distribution           of

                                                 181
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                   28%
No.
                                                                                             electricity, including
                                                                                             those     incorporating
                                                                                             instruments          or
                                                                                             apparatus of chapter
                                                                                             90, and numerical
                                                                                             control      apparatus,
                                                                                             other than switching
                                                                                             apparatus of heading
                                                                                             8517 [8537]
                                                                                         25. Electric filament or
                                                                                             discharge        lamps,
                                                                                             including sealed beam
                                                                                             lamp units and ultra-
                                                                                             violet or infra-red
                                                                                             lamps;        arclamps
                                                                                             [8539]
                                                                                         26. Electrical machines
                                                                                             and apparatus having
                                                                                             individual functions,
                                                                                             not     specified    or
                                                                                             included elsewhere in
                                                                                             this chapter [8543]
                                                                                         27. Insulated wire, cable
                                                                                             All goods [8544]
                                                                                         28. Brushes under 8545
                                                                                             20 00 and goods under
                                                                                             8545 (including arc
                                                                                             lamp carbon and
                                                                                             battery carbon) [8545]

                                                 182
                                            GST RATE SCHEDULE FOR GOODS
                            [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter           Nil                 5%                     12%                18%                          28%
No.
                                                                                                            29. Insulating fittings for
                                                                                                                electrical machines,
                                                                                                                appliances            or
                                                                                                                equipment,        being
                                                                                                                fittings wholly of
                                                                                                                insulating      material
                                                                                                                apart from any minor
                                                                                                                components of metal
                                                                                                                (for example, threaded
                                                                                                                sockets) incorporated
                                                                                                                during        moulding
                                                                                                                solely for the purposes
                                                                                                                of assembly, other
                                                                                                                than insulators of
                                                                                                                heading           8546;
                                                                                                                electrical      conduit
                                                                                                                tubing and joints
                                                                                                                therefor, of base metal
                                                                                                                lined with insulating
                                                                                                                material [8547]
86.   86                     -         All goods not specified          -        1. Refrigerated                          -
      [Railway         or              elsewhere, [5% with no                       containers [8609]
      tramway                          refund      of     ITC                    2. Containers (including
      locomotives,                     accumulation]                                containers for the
      rolling-stocks and                                                            transport of fluids)
      parts      thereof;              1. 8601      Rail                            specially    designed
      railway          or                 locomotives                               and equipped for
      tramway       track                 powered from an                           carriage by one or
      fixtures        and                 external source of

                                                                 183
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                  5%                      12%              18%               28%
No.
      fittings and parts                 electricity or by                         more     modes     of
      thereof;                           electric                                  transport [8609]
      mechanical                         accumulators.
      (including                      2. 8602        Other rail
      electro-                           locomotives;
      mechanical)                        locomotive tenders;
      traffic signalling                 such as Diesel-
      equipment of all                   electric locomotives,
      kinds]                             Steam locomotives
                                         and tenders thereof.
                                      3. 8603        Self-
                                         propelled railway or
                                         tramway coaches,
                                         vans and trucks,
                                         other than those of
                                         heading 8604.
                                      4. 8604 Railway or
                                         tramway
                                         maintenance         or
                                         service      vehicles,
                                         whether or not self-
                                         propelled         (for
                                         example,
                                         workshops, cranes,
                                         ballast      tampers,
                                         trackliners, testing
                                         coaches and track
                                         inspection vehicles).


                                                                  184
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                  5%                      12%             18%         28%
No.
                           5. 8605 Railway or
                              tramway passenger
                              coaches, not self-
                              propelled; luggage
                              vans, post office
                              coaches and other
                              special      purpose
                              railway or tramway
                              coaches, not self-
                              propelled (excluding
                              those of heading
                              8604).
                           6. 8606 Railway or
                              tramway goods vans
                              and wagons, not
                              self-propelled.
                           7. 8607        Parts of
                              railway or tramway
                              locomotives         or
                              rolling-stock; such
                              as Bogies, bissel-
                              bogies, axles and
                              wheels, and parts
                              thereof.
                           8. 8608 Railway or
                              tramway          track
                              fixtures and fittings;
                              mechanical
                              (including electro-

                                                       185
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter         Nil                  5%                       12%                 18%                        28%
No.
                                        mechanical)
                                        signalling, safety or
                                        traffic        control
                                        equipment           for
                                        railways, tramways,
                                        roads,          inland
                                        waterways, parking
                                        facilities,        port
                                        installations        or
                                        airfields; parts of the
                                        foregoing.

87.   87                   -         1. 8713 Carriages for 1. Tractors (except road 1. Cars for physically   All goods not specified
      (Vehicles other                   disabled    persons,    tractors for semi-     handicapped persons   elsewhere.
      than railway or                   whether    or    not    trailers of engine     [8703]
      tramway rolling-                  motorised         or    capacity more than 2. Refrigerated motor     1. 8702       Motor
      stocks, and parts                 otherwise               1800 cc) [8701]        vehicles [8704]          vehicles    for      the
      and accessories                   mechanically         2. Electrically operated                           transport of ten or
      thereof)                          propelled.              vehicles, including                             more           persons,
                                                                two     and      three                          including the driver.
                                                                wheeled       electric                       2. 8703       Motor cars
                                                                motor vehicles.                                 and    other      motor
                                                             3. Bicycles and other                              vehicles principally
                                                                cycles     (including                           designed     for     the
                                                                delivery tricycles),                            transport of persons
                                                                not         motorised                           (other than those of
                                                                [8712],                                         heading          8702),
                                                             4. Parts and accessories                           including        station
                                                                of bicycles and other                           wagons and racing

                                                                  186
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                    12%                 18%                    28%
No.
                                                   cycles      (including                   cars [other than Cars
                                                   delivery tricycles),                     for          physically
                                                   not motorised, of                        handicapped persons].
                                                   8712 [8714]                           3. 8704        Motor
                                                5. Self-loading or self-                    vehicles     for      the
                                                   unloading trailers for                   transport of goods
                                                   agricultural purposes                    [other              than
                                                   [87162000]                               Refrigerated      motor
                                                6. Hand         propelled                   vehicles].
                                                   vehicles (e.g. hand                   4. 8705        Special
                                                   carts, rickshaws and                     purpose           motor
                                                   the like); animal                        vehicles, other than
                                                   drawn         vehicles                   those       principally
                                                   [8716 80]                                designed     for      the
                                                                                            transport of persons or
                                                                                            goods (for example,
                                                                                            breakdown        lorries,
                                                                                            crane lorries, fire
                                                                                            fighting      vehicles,
                                                                                            concrete-mixer lorries,
                                                                                            road sweeper lorries,
                                                                                            spraying         lorries,
                                                                                            mobile     workshops,
                                                                                            mobile radiological
                                                                                            unit)
                                                                                         5. 8706 Chassis fitted
                                                                                            with engines, for the
                                                                                            motor vehicles of


                                                 187
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                     28%
No.
                                                                                              headings 8701 to
                                                                                              8705.
                                                                                         6.   8707        Bodies
                                                                                              (including cabs), for
                                                                                              the motor vehicles of
                                                                                              headings 8701 to
                                                                                              8705.
                                                                                         7.   8708        Parts and
                                                                                              accessories of the
                                                                                              motor vehicles of
                                                                                              headings 8701 to
                                                                                              8705.
                                                                                         8.   8709        Works
                                                                                              trucks, self-propelled,
                                                                                              not fitted with lifting
                                                                                              or             handling
                                                                                              equipment, of the type
                                                                                              used in factories,
                                                                                              warehouses,        dock
                                                                                              areas or airports for
                                                                                              short          distance
                                                                                              transport of goods;
                                                                                              tractors of the type
                                                                                              used     on     railway
                                                                                              station      platforms;
                                                                                              parts of the foregoing
                                                                                              vehicles.
                                                                                         9.   8710        Tanks and
                                                                                              other         armoured

                                                 188
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                    28%
No.
                                                                                             fighting        vehicles,
                                                                                             motorised, whether or
                                                                                             not      fitted     with
                                                                                             weapons, and parts of
                                                                                             such vehicles.
                                                                                         10. 8711        Motorcycles
                                                                                             (including mopeds)
                                                                                             and cycles fitted with
                                                                                             an auxiliary motor,
                                                                                             with or without side-
                                                                                             cars; side-cars.
                                                                                         11. 8714         Parts and
                                                                                             accessories of vehicles
                                                                                             of headings 8711 and
                                                                                             8713.
                                                                                         12. 8715         Baby
                                                                                             carriages and parts
                                                                                             thereof.
                                                                                         13. 8716 Trailers and
                                                                                             semi-trailers;     other
                                                                                             vehicles,            not
                                                                                             mechanically
                                                                                             propelled;          parts
                                                                                             thereof [other than
                                                                                             Self-loading or self-
                                                                                             unloading trailers for
                                                                                             agricultural purposes,
                                                                                             and Hand propelled
                                                                                             vehicles (e.g. hand

                                                 189
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter               Nil                   5%                     12%             18%                       28%
No.
                                                                                                                 carts, rickshaws and
                                                                                                                 the like); animal
                                                                                                                 drawn vehicles]

88.   88                 1. Spacecraft      1. 8802 - Other aircraft          -     1. Balloons            and All goods not specified
      (Aircraft;            (including         (for         example,                   dirigibles, gliders and elsewhere.
      spacecraft     and    satellites) and    helicopters,                            other non-powered
      parts thereof)        suborbital and     aeroplanes), other                      aircraft [8801].        1. 8802 ­ Aircrafts for
                            spacecraft         than those for                       2. Parachutes (including       personal use
                            launch vehicles    personal use                            dirigible parachutes
                            [8802 60 00]    2. 8803 ­ Parts of                         and paragliders) and
                         2. 8803 ­ Parts of    goods of heading                        rotochutes;       parts
                            goods        of    8802                                    thereof             and
                            heading 8801                                               accessories thereto
                                                                                       and parts thereof
                                                                                       [8804].
                                                                                    3. Aircraft     launching
                                                                                       gear, deck arrestor or
                                                                                       similar gear; ground
                                                                                       flying trainers and
                                                                                       parts thereof [8805]

89.   89                         -          All goods not specified           -     1. Vessels and other 1. Yachts and other
      (Ships, boats and                     elsewhere.                                 floating structures for vessels for pleasure or
      floating                                                                         breaking            up  sports; rowing boats
      structures)                           1. 8901      Cruise                        [89080000]              and canoes [8903]
                                               ships,    excursion                                             including      floating
                                               boats, ferry-boats,                                             structure used for
                                               cargo ships, barges                                             casinos etc.

                                                                       190
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                    5%                        12%         18%         28%
No.
                                and similar vessels
                                for the transport of
                                persons or goods.
                           2.   8902         Fishing
                                vessels;        factory
                                ships and other
                                vessels              for
                                processing            or
                                preserving fishery
                                products.
                           3.   8904         Tugs and
                                pusher craft.
                           4.   8905         Light-
                                vessels, fire-floats,
                                dredgers,      floating
                                cranes and other
                                vessels              the
                                navigability          of
                                which is subsidiary
                                to     their      main
                                function;      floating
                                docks; floating or
                                submersible drilling
                                or        production
                                platforms.
                           5.   8906         Other
                                vessels, including
                                warships            and


                                                           191
                                            GST RATE SCHEDULE FOR GOODS
                            [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.       Chapter             Nil                     5%                         12%                        18%                        28%
No.
                                             lifeboats other than
                                             rowing boats.
                                          6. 8907       Other
                                             floating structures
                                             (for example, rafts,
                                             tanks, coffer-dams,
                                             landing-stages,
                                             buoys and beacons).
                                          7. Any chapter ­ parts
                                             of goods of headings
                                             8901, 8902, 8904,
                                             8905, 8906, 8907

90.   90               1. Hearing   aids 1. Coronary stents and        1. Spectacle      lenses, 1. [9001]      Optical     1. [9004] Goggles (other
      (Optical,           [9021].           coronary          stent       contact lens [9001]       fibres and optical         than corrective.
      photographic,                         systems for use with       2. Blood         glucose     fibre        bundles; 2. [9005]        Binoculars,
      cinematographic,                      cardiac catheters.            monitoring system         optical fibre cables       monoculars,       other
      measuring,                         2. Artificial kidney             (Glucometer)      and     other than those of        optical telescopes, and
      checking,                          3. Disposable sterilized         test strips.              heading 8544; sheets       mountings therefor;
      precision,                            dialyzer             or    3. Patent         Ductus     and      plates      of    other      astronomical
      medical       or                      microbarrier         of       Arteriousus.              polarising material;       instruments         and
      surgical                              artificial kidney          4. Mathematical              prisms, mirrors and        mountings therefor,
      instruments and                    4. Parts       of      the       calculating               other           optical    but not including
      apparatus; parts                      following       goods,        instruments       and     elements, of any           instruments for radio-
      and accessories                       namely:-             (i)      pantographs [9017].       material, unmounted,       astronomy.
      thereof)                              Crutches; (ii) Wheel       5. Drawing                   other    than     such 3. [9006] Photographic
                                            chairs; (iii) Walking         instruments, Other        elements of glass not      (other             than
                                            frames;            (iv)       drawing and marking       optically worked           cinematographic)
                                            Tricycles;          (v)                                                            cameras; photographic

                                                                        192
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                  5%                        12%                          18%                            28%
No.
                              Braillers; and (vi)       out       instruments     2. [9002]       Lenses,           flashlight apparatus
                              Artificial limbs          [9017].                      prisms, mirrors and            and flashbulbs other
                           5. Assistive devices, 6. Instruments            and       other          optical         than discharge lamps
                              rehabilitation aids       appliances used in           elements, of any               of heading 8539.
                              and other goods for       medical,     surgical,       material, mounted,        4.   [9007]
                              disabled, specified in    dental or veterinary         being parts of or              Cinematographic
                              List 32 appended to       sciences, including          fittings            for        cameras            and
                              notification              scintigraphic                instruments          or        projectors, whether or
                              No.12/2012-               apparatus,       other       apparatus, other than          not       incorporating
                              Customs, dated the        electro-medical              such elements of               sound recording or
                              17th March, 2012 .        apparatus and sight-         glass not optically            reproducing
                                                        testing instruments          worked.                        apparatus.
                                                        [9018].                   3. [9003]       Frames       5.   [9008]      Image
                                                     7. Mechano-therapy              and mountings for              projectors, other than
                                                        appliances; massage          spectacles, goggles            cinematographic;
                                                        apparatus;                   or the like, and parts         photographic (other
                                                        psychological                thereof.                       than cinematographic)
                                                        aptitude-testing          4. [9004]      Spectacles,        enlargers          and
                                                        apparatus;      ozone        and       the     like,        reducers.
                                                        therapy,       oxygen        corrective, protective    6.   9009 ­ Blank in
                                                        therapy,       aerosol       or other and goggles,          Tariff
                                                        therapy,     artificial      corrective.               7.   [9010] Apparatus and
                                                        respiration or other      5. 9024         Machines          equipment           for
                                                        therapeutic                  and appliances for             photographic
                                                        respiration apparatus        testing the hardness,          (including
                                                        [9019].                      strength,                      cinematographic)
                                                     8. Other       breathing        compressibility,               laboratories,       not
                                                        appliances and gas           elasticity or other            specified or included
                                                        masks,      excluding        mechanical                     elsewhere in this

                                                       193
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                     12%                        18%                          28%
No.
                                                    protective       masks      properties           of    Chapter;
                                                    having          neither     materials         (for     negatoscopes;
                                                    mechanical parts nor        example,       metals,     projection screens.
                                                    replaceable      filters    wood, textiles, paper, 8. [9011]       Compound
                                                    [9020].                     plastics).                 optical microscopes,
                                                9. Orthopaedic               6. 9025 Hydrometers           including those for
                                                    appliances, including       and similar floating       photomicrography
                                                    crutches,      surgical     instruments,               cinephotomicrography
                                                    belts and trusses;          thermometers,              or microprojection.
                                                    splints and other           pyrometers,             9. [9012] Microscopes
                                                    fracture appliances;        barometers,                other than optical
                                                    artificial parts of the     hygrometers       and      microscopes;
                                                    body; hearing aids          psychrometers,             diffraction apparatus.
                                                    and other appliances        recording or not, and 10. [9013]       Liquid
                                                    which are worn or           any combination of         crystal devices not
                                                    carried, or implanted       these instruments.         constituting articles
                                                    in the body, to 7. 9026                                provided for more
                                                    compensate for a                Instruments and        specifically in other
                                                    defect or disability        apparatus           for    headings; lasers, other
                                                    [9021].                     measuring            or    than laser diodes;
                                                10. Apparatus based on          checking the flow,         other           optical
                                                    the use of X-rays or        level, pressure or         appliances          and
                                                    of alpha, beta or           other variables of         instruments,        not
                                                    gamma radiations,           liquids or gases (for      specified or included
                                                    for           medical,      example,         flow      elsewhere in this
                                                    surgical, dental or         meters, level gauges,      Chapter.
                                                    veterinary        uses,     manometers,       heat 11. [9014]        Direction
                                                    including                   meters), excluding         finding     compasses;
                                                    radiography           or    instruments        and     other      navigational






                                                 194
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                    12%                        18%                         28%
No.
                                                   radiotherapy             apparatus of heading        instruments         and
                                                   apparatus,     X-ray     9014, 9015, 9028 or         appliances.
                                                   tubes and other X-       9032                    12. [9015]       Surveying
                                                   ray generators, high 8. 9027                         (including
                                                   tension generators,          Instruments and         photogrammetrical
                                                   control panels and       apparatus           for     surveying),
                                                   desks,       screens,    physical or chemical        hydrographic,
                                                   examinations       or    analysis           (for     oceanographic,
                                                   treatment     tables,    example,                    hydrological,
                                                   chairs and the light     polarimeters,               meteorological        or
                                                   [9022].                  refractometers,             geophysical
                                                                            spectrometers, gas or       instruments         and
                                                                            smoke         analysis      appliances,   excluding
                                                                            apparatus);                 compasses;
                                                                            instruments        and      rangefinders.
                                                                            apparatus           for 13. [9016] Balances of a
                                                                            measuring            or     sensitivity of 5 cg or
                                                                            checking viscosity,         better, with or without
                                                                            porosity, expansion,        weights.
                                                                            surface tension or the 14. [9017] Instruments for
                                                                            like; instruments and       measuring length, for
                                                                            appratus            for     use in the hand (for
                                                                            measuring            or     example, measuring
                                                                            checking quantities         rods      and     tapes,
                                                                            of heat, sound or light     micrometers,
                                                                            (including exposure         callipers),          not
                                                                            meters); microtomes         specified or included
                                                                         9. 9028        Gas,            elsewhere      in    the
                                                                            liquid or electricity       chapter.

                                                 195
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                          28%
No.
                                                                         supply or production 15. 9022 Apparatus based
                                                                         meters,      including     on the use of X-rays or
                                                                         calibrating     meters     of alpha, beta or
                                                                         therefor.                  gamma radiations, for
                                                                     10. 9029        Revolution     other than medical,
                                                                         counters, production       surgical, dental or
                                                                         counters, taximeters,      veterinary         uses,
                                                                         mileometers,               including radiography
                                                                         pedometers and the         or        radiotherapy
                                                                         like; speed indicators     apparatus, X-ray tubes
                                                                         and       tachometers,     and     other     X-ray
                                                                         other than those of        generators,         high
                                                                         heading 9014 or            tension     generators,
                                                                         9015; stroboscopes.        control panels and
                                                                     11. 9030 Oscilloscopes,        desks,          screens,
                                                                         spectrum analysers         examinations           or
                                                                         and other instruments      treatment        tables,
                                                                         and apparatus for          chairs and the light.
                                                                         measuring           or 16. 9023       Instruments,
                                                                         checking electrical        apparatus and models,
                                                                         quantities, excluding      designed              for
                                                                         meters of heading          demonstrational
                                                                         90.28; instruments         purposes             (for
                                                                         and apparatus for          example, in education
                                                                         measuring           or     or        exhibitions),
                                                                         detecting alpha, beta,     unsuitable for other
                                                                         gamma,          Xray,      uses.
                                                                         cosmic or other
                                                                         ionising radiatioin

                                                 196
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter         Nil                5%                    12%                       18%                        28%
No.
                                                                                  12. 9031 Measuring or
                                                                                      checking
                                                                                      instruments,
                                                                                      appliances        and
                                                                                      machines,          not
                                                                                      specified or included
                                                                                      elsewhere in this
                                                                                      Chapter;       profile
                                                                                      projectors.
                                                                                  13. 9033     Parts     and
                                                                                      accessories       (not
                                                                                      specified or included
                                                                                      elsewhere in this
                                                                                      Chapter)            for
                                                                                      machines,
                                                                                      appliances,
                                                                                      instruments          or
                                                                                      apparatus of Chapter
                                                                                      90.
91.   91                   -                  -           1. Braille      watches 1. 9103         Clocks      All goods not specified
      (Clocks      and                                       [9101, 9102]             with watch              elsewhere.
      watches and parts                                                               movements,
      thereof)                                                                        excluding clocks of     1. 9101        Wrist-
                                                                                      heading 9104.               watches,       pocket-
                                                                                  2. 9105         Other           watches and other
                                                                                      clocks                      watches,     including
                                                                                  3. 9109         Clock           stop-watches,     with
                                                                                      movements,                  case of precious metal


                                                           197
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                   18%                      28%
No.
                                                                        complete and            or of metal clad with
                                                                        assembled.              precious metal
                                                                     4. 9114       Other   2.   9102       Wrist-
                                                                        clock parts].           watches,        pocket-
                                                                                                watches and other
                                                                                                watches,      including
                                                                                                stop watches, other
                                                                                                than those of heading
                                                                                                9101
                                                                                           3.   9104 Instrument panel
                                                                                                clocks and clocks of a
                                                                                                similar type          for
                                                                                                vehicles,       aircraft,
                                                                                                spacecraft or vessels
                                                                                           4.   9106       Time        of
                                                                                                day          recording
                                                                                                apparatus            and
                                                                                                apparatus             for
                                                                                                measuring, recording
                                                                                                or           otherwise
                                                                                                indicating intervals of
                                                                                                time, with clock or
                                                                                                watch movement or
                                                                                                with      synchronous
                                                                                                motor (for example,
                                                                                                timeregisters,     time-
                                                                                                recorders)
                                                                                           5.   9107       Time
                                                                                                switches with clock or

                                                 198
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                   28%
No.
                                                                                             watch movement or
                                                                                             with      synchronous
                                                                                             motor
                                                                                         6. 9108         Watch
                                                                                             movements, complete
                                                                                             and assembled
                                                                                         7. 9110         Complete
                                                                                             watch      or     clock
                                                                                             movements,
                                                                                             unassembled or partly
                                                                                             assembled (movement
                                                                                             sets);      incomplete
                                                                                             watch      or     clock
                                                                                             movements,
                                                                                             assembled;        rough
                                                                                             watch      or     clock
                                                                                             movements
                                                                                         8. 9111         Watch
                                                                                             cases and parts thereof
                                                                                         9. 9112         Clock
                                                                                             cases and cases of a
                                                                                             similar type for other
                                                                                             goods of this chapter,
                                                                                             and parts thereof
                                                                                         10. 9113        Watch
                                                                                             straps, watch bands
                                                                                             and watch bracelets,
                                                                                             and parts thereof


                                                 199
                                               GST RATE SCHEDULE FOR GOODS
                               [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter               Nil               5%                   12%                  18%                    28%
No.
                                                                                                        11. 9114       Other
                                                                                                            watch parts].

92.   92                 1. Indigenous             -                    -                     -         Al goods not specified
      (Musical              handmade                                                                    elsewhere.
      instruments; parts    musical
      and accessories       instruments                                                                 1. 9201        Pianos,
      of such articles)                                                                                    including automatic
                                                                                                           pianos; harpsi-chords
                                                                                                           and other keyboard
                                                                                                           stringed instruments
                                                                                                        2. 9202        Other
                                                                                                           string          musical
                                                                                                           instruments          (for
                                                                                                           example,         guitars,
                                                                                                           violins, harps).
                                                                                                        3. 9203, 9204 ­ Blank in
                                                                                                           Tariff.
                                                                                                        4. 9205        Wind
                                                                                                           musical instruments
                                                                                                           (for          example,
                                                                                                           keyboard pipe organs,
                                                                                                           accordions, clarinets,
                                                                                                           trumpets, bagpipes),
                                                                                                           other than fairground
                                                                                                           organs and mechanical
                                                                                                           street organs
                                                                                                        5. 9206        Percussion
                                                                                                           musical instruments

                                                                200
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                  18%                    28%
No.
                                                                                            (for example, drums,
                                                                                            xylophones, cymbols,
                                                                                            castanets, maracas)
                                                                                         6. 9207            Musical
                                                                                            instruments, the sound
                                                                                            of which is produced,
                                                                                            or must be amplified,
                                                                                            electrically         (for
                                                                                            example,         organs,
                                                                                            guitars, accordions)
                                                                                         7. 9208 Musical boxes,
                                                                                            fairground       organs,
                                                                                            mechanical         street
                                                                                            organs,      mechanical
                                                                                            singing birds, musical
                                                                                            saws      and      other
                                                                                            musical instruments
                                                                                            not falling within any
                                                                                            other heading of this
                                                                                            chapter; decoy calls of
                                                                                            all kinds; whistles, call
                                                                                            horns      and     other
                                                                                            mouth-blown sound
                                                                                            signalling instruments
                                                                                         8. 9209         Parts (for
                                                                                            example, mechanisms
                                                                                            for musical boxes) and
                                                                                            accessories          (for
                                                                                            example, cards, discs

                                                 201
                                        GST RATE SCHEDULE FOR GOODS
                        [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.       Chapter        Nil                5%                   12%                   18%                       28%
No.
                                                                                                          and       rolls   for
                                                                                                          mechanical
                                                                                                          instruments)       of
                                                                                                          musical instruments;
                                                                                                          metronomes, tuning
                                                                                                          forks and pitch pipes
                                                                                                          of all kinds.]

93.   93                 -                  -                    -           All goods not specified 1. 9302 Revolvers and
      (Arms       and                                                        elsewhere                    pistols, other than
      ammunition;                                                            1. Military       weapons    those of heading 9303
      parts       and                                                            other              than  or 9304.
      accessories                                                                revolvers,       pistols
      thereof)                                                                   [9301].
                                                                             2. 9303         Other
                                                                                 firearms and similar
                                                                                 devices           which
                                                                                 operate by the firing
                                                                                 of      an   explosive
                                                                                 charge (for example,
                                                                                 sporting shotguns and
                                                                                 rifles,        muzzle-
                                                                                 loading       firearms,
                                                                                 very pistols and other
                                                                                 devices designed to
                                                                                 project only signal
                                                                                 flares, pistols and
                                                                                 revolvers for firing
                                                                                 blank ammunition,

                                                         202
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                      18%                 28%
No.
                                                                          captive-bolt humane
                                                                          killers, line-throwing
                                                                          guns)
                                                                     3.   9304         Other
                                                                          arms (for example,
                                                                          spring, air or gas guns
                                                                          and             pistols,
                                                                          truncheons),
                                                                          excluding those of
                                                                          heading 9307.
                                                                     4.   9305         Parts and
                                                                          accessories of articles
                                                                          of headings 9301 to
                                                                          9304.
                                                                     5.   9306            Bombs,
                                                                          grenades, torpedoes,
                                                                          mines, missiles, and
                                                                          similar munitions of
                                                                          war and parts thereof;
                                                                          cartridges and other
                                                                          ammunition          and
                                                                          projectiles and parts
                                                                          thereof,      including
                                                                          shot and cartridge
                                                                          wads.
                                                                     6.   9307 Swords, cut
                                                                          lasses,       bayonets,
                                                                          lances and similar
                                                                          arms      and      parts

                                                 203
                                             GST RATE SCHEDULE FOR GOODS
                             [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.         Chapter           Nil                  5%                       12%                        18%                         28%
No.
                                                                                               thereof and scabbards
                                                                                               and sheaths therefor.

94.   94                      -         1. Kerosene pressure 1. Hurricane lanterns, 1. Medical,            surgical,    All goods not specified
      (Furniture;                          lantern [9405 50 31]     Kerosene        lamp/     dental or veterinary      elsewhere.
      bedding,                          2. Parts of kerosene        lantern, petromax,        furniture          (for
      mattresses,                          pressure     lanterns    glass       chimney,      example, operating        1. 9401        Seats
      mattress                             including         gas    accessories         &     tables, examination          (other than those of
      supports,                            mantles [9405 91 00,     components thereof        tables, hospital beds        heading          9402),
      cushions        and                  9405 92 00 or 9405       [9405, 9405 50 31].       with       mechanical        whether      or     not
      similar     stuffed                  99 00]                2. LED      lights     or    fittings,    dentists'       convertible into beds,
      furnishings;                                                  fixtures    including     chairs);      barbers'       and parts thereof.
      lamps           and                                           LED lamps [9405].         chairs and similar        2. 9403        Other
      lighting fittings,                                         3. LED (light emitting       chairs,        having        furniture and parts
      not     elsewhere                                             diode) driver and         rotating as well as          thereof
      specified         or                                          MCPCB (Metal Core         both reclining and        3. 9404          Mattress
      included;                                                     Printed        Circuit    elevating                    supports; articles of
      illuminated signs,                                            Board) [9405].            movements; parts of          bedding and similar
      illuminated                                                4. Coir         products     the foregoing articles       furnishing         (for
      name-plates and                                               [except           coir    [9402].                      example, mattresses,
      the            like;                                          mattresses] [9404].    2. Coir       mattresses,       quilts,    eiderdowns,
      prefabricated                                              5. Products      wholly      cotton        pillows,       cushions, pouffes and
      buildings)                                                    made of quilted           mattress and quilts          pillows) fitted with
                                                                    textile     materials     [9404].                      springs or stuffed or
                                                                    [9404].                3. 9406 Prefabricated           internally fitted with
                                                                                              buildings.                   any material or of
                                                                                                                           cellular rubber or
                                                                                                                           plastics, whether or
                                                                                                                           not covered.

                                                                   204
                                           GST RATE SCHEDULE FOR GOODS
                           [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter          Nil                5%                    12%                      18%                         28%
No.
                                                                                                               4. 9405        Lamps
                                                                                                                  and lighting fittings
                                                                                                                  including
                                                                                                                  searchlights        and
                                                                                                                  spotlights and parts
                                                                                                                  thereof, not elsewhere
                                                                                                                  specified or included;
                                                                                                                  illuminated      signs,
                                                                                                                  illuminated      name-
                                                                                                                  plates and the like,
                                                                                                                  having a permanently
                                                                                                                  fixed light source, and
                                                                                                                  parts thereof not
                                                                                                                  elsewhere specified or
                                                                                                                  included.


95.   95                    -                  -           1. Sports goods other 1. Electronic Toys like       All goods not specified
      (Toys, games and                                        than articles and      tricycles,    scooters,   elsewhere.
      sports requisites;                                      equipments         for pedal      cars    etc.
      parts         and                                       general       physical (including parts and      1. 9501, 9502 ­ Balnk in
      accessories                                             exercise [9506]        accessories thereof)         Tariff.
      thereof)                                             2. Toys like tricycles,   [9503].                   2. 9504       Video
                                                              scooters, pedal cars                                games consoles and
                                                              etc. (including parts                               Machines
                                                              and        accessories                           3. 9505 Festive, carnival
                                                              thereof) [other than                                or other entertainment
                                                              electronic       toys]                              articles,    including
                                                              [9503].

                                                            205
                                            GST RATE SCHEDULE FOR GOODS
                            [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter            Nil                  5%                    12%                    18%                      28%
No.
                                                               3. Fishing rods, fishing                          conjuring tricks and
                                                                  hooks, and other line                          novelty jokes
                                                                  fishing tackle; fish                        4. 9506 Articles and
                                                                  landing nets, etc.                             equipment for general
                                                                  [9507 all goods].                              physical       exercise,
                                                                                                                 gymnastics, athletics,
                                                                                                                 other sports (including
                                                                                                                 table-tennis)         or
                                                                                                                 outdoor games, not
                                                                                                                 specified or included
                                                                                                                 elsewhere in this
                                                                                                                 chapter;     swimming
                                                                                                                 pools and paddling
                                                                                                                 pools
                                                                                                              5. 9508     Roundabouts,
                                                                                                                 swings,        shooting
                                                                                                                 galleries and other
                                                                                                                 fairground
                                                                                                                 amusements; [other
                                                                                                                 than          travelling
                                                                                                                 circuses and travelling
                                                                                                                 menageries].

96.   96               1. Slate pencils 1. Broomsticks     and 1. Combs, hair pins 1. Buttons, of plastics All goods not specified
      (Miscellaneous      [9609]      and  Muddhas made of        [9615 all goods]     not covered with the elsewhere.
      manufactured        chalk sticks.    sarkanda,     phool 2. Pens [other than     textile material, of
      articles)        2. Slates [9610 00  bahari jhadoo (9603    Fountain       pens, base metals, buttons 1. 9601 Worked ivory,
                          00]              10 00)]                stylograph     pens] of coconut shell,        bone, tortoise-shell,
                                                                  [9608].              button blanks [9606      horn, antlers, coral,

                                                                 206
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                    12%                         18%                         28%
No.
                                                3. Pencils,      crayons,     21 00, 9606 22 00,         mother-of-pearl and
                                                   pastels,      drawing      9606 29, 9606 30].         other animal carving
                                                   charcoals, writing or 2. 9603            Brushes      material, and articles
                                                   drawing chalks and         (including brushes         of these materials
                                                   tailor's chalk [9609].     constituting parts of      (including      articles
                                                4. Sanitary       towels,     machines, appliances       obtained by moulding)
                                                   tampons,      sanitary     or           vehicles), 2. 9602           Worked
                                                   napkins,       clinical    handoperated               vegetable or mineral
                                                   diapers [9619 all          mechanical        floor    carving material and
                                                   goods].                    sweepers,           not    articles    of    these
                                                                              motorised, mops and        materials moulded or
                                                                              feather        dusters;    carved articles of wax,
                                                                              prepared knots and         of stearin, of natural
                                                                              tufts for broom or         gums or natural resins
                                                                              brush making; paint        or of modelling pastes,
                                                                              pads and rollers;          and other moulded or
                                                                              squeegees (other than      carved articles, not
                                                                              roller squeegees)          elsewhere specified or
                                                                           3. 9604        Hand           included;      worked,
                                                                              sieves and hand            unhardened       gelatin
                                                                              riddles                    (except gelatin of
                                                                           4. 9605        Travel         heading 3503) and
                                                                              sets for personal          articles of unhardened
                                                                              toilet, sewing or shoe     gelatin
                                                                              or clothes cleaning     3. 9611        Date,
                                                                           5. 9607 Slide fasteners       sealing or numbering
                                                                              and parts thereof.         stamps, and the like
                                                                                                         (including devices for
                                                                                                         printing or embossing

                                                 207
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                    18%                         28%
No.
                                                                     6. 9608 Fountain pens,         labels), designed for
                                                                        stylograph pens and         operating in the hand;
                                                                        other pens                  hand-operated
                                                                     7. 9610 00 00 Boards,          composing sticks and
                                                                        with      writing     or    hand printing sets
                                                                        drawing         surface,    incorporating     such
                                                                        whether       or     not    composing sticks
                                                                        framed.                  4. 9613 Cigarette lighters
                                                                     8. 9612 Typewriter or          and other lighters,
                                                                        similar ribbons, inked      whether      or     not
                                                                        or otherwise prepared       mechanical           or
                                                                        for              giving     electrical, and parts
                                                                        impressions, whether        thereof other than
                                                                        or not on spools or in      flints and wicks
                                                                        cartridges; ink-pads, 5. 9614 Smoking pipes
                                                                        whether or not inked,       (including pipe bowls)
                                                                        with      or without        and cigar or cigarette
                                                                        boxes.                      holders, and parts
                                                                     9. 9620        00        00    thereof
                                                                        Monopods, bipods, 6. 9616               Scent
                                                                        tripods and similar         sprays and similar
                                                                        articles.                   toilet sprays, and
                                                                                                    mounts and heads
                                                                                                    therefor; powder-puffs
                                                                                                    and pads for the
                                                                                                    application          of
                                                                                                    cosmetics or toilet
                                                                                                    preparations


                                                 208
                                          GST RATE SCHEDULE FOR GOODS
                          [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter         Nil                5%                    12%                 18%                   28%
No.
                                                                                                   7. 9617 Vacuum flasks
                                                                                                      and other vacuum
                                                                                                      vessels, complete with
                                                                                                      cases; parts thereof
                                                                                                      other than glass inners
                                                                                                   8. 9618        Tailors'
                                                                                                      dummies and other lay
                                                                                                      figures; automata and
                                                                                                      other         animated
                                                                                                      displays, used for shop
                                                                                                      window dressing.

97.   97                   -                  -              All goods.                  -                     -
      (Works of art,
      collectors' piece                                   1. 9701
      and antiques)                                              Paintings,
                                                             drawings           and
                                                             pastels,      executed
                                                             entirely by hand,
                                                             other than drawings
                                                             of heading 4906 and
                                                             other than hand-
                                                             painted or hand-
                                                             decorated
                                                             manufactured
                                                             articles; collages and
                                                             similar decorative
                                                             plaques.


                                                           209
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                     12%                18%         28%
No.
                                                2. 9702        Original
                                                   engravings,      prints
                                                   and lithographs.
                                                3. 9703        Original
                                                   sculptures         and
                                                   statuary, in any
                                                   material.
                                                4. 9704        Postage
                                                   or revenue stamps,
                                                   stamp-postmarks,
                                                   first-day      covers,
                                                   postal      stationery
                                                   (stamped paper), and
                                                   the like, used or
                                                   unused, other than
                                                   those of heading
                                                   4907.
                                                5. 9705 Collections and
                                                   collectors' pieces of
                                                   zoological,
                                                   botanical,
                                                   mineralogical,
                                                   anatomical,
                                                   historical,
                                                   archaeological,
                                                   palaeontological,
                                                   ethnographic         or
                                                   numismatic interest.


                                                 210
                                              GST RATE SCHEDULE FOR GOODS
                              [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.        Chapter              Nil                   5%                      12%                      18%                       28%
No.
                                                                    6. 9706      Antiques
                                                                       of an age exceeding
                                                                       one hundred years.]

98.   98                9803 ­ Passenger 1. 9804        Specified 1. 9804 Other Drugs All goods.                       1. 9804 All dutiable
      (Project imports, baggage             Drugs and medicines      and        medicines                                 articles intended for
      laboratory                            [i.e. List, 1 of         intended for personal 1. 9801 All items of           personal use
      chemicals,                            notification             use.                     machinery including
      passengers'                           No.12/2012-Central                                prime          movers,
      baggage,                              Excise,        dated                              instruments,
      personal                              17.03.2012 and List                               apparatus          and
      importation, ship                     3, 4 of notification                              appliances, control
      stores)                               No.12/2012-                                       gear and transmission
                                            Customs,       dated                              equipment, auxiliary
                                            17.03.2012]                                       equipment (including
                                            intended          for                             those required for
                                            personal use.                                     research and
                                                                                               development
                                                                                              purposes, testing and
                                                                                              quality control), as
                                                                                              well       as        all
                                                                                              components (whether
                                                                                              finished or not) or
                                                                                              raw materials for the
                                                                                              manufacture of the
                                                                                              aforesaid items and
                                                                                              their    components,
                                                                                              required for the initial
                                                                                              setting up of a unit, or

                                                                      211
                                GST RATE SCHEDULE FOR GOODS
                [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.    Chapter   Nil                5%                   12%                   18%                 28%
No.
                                                                        the         substantial
                                                                        expansion of an
                                                                        existing unit, of a
                                                                        specified: industrial
                                                                        plant, (2) irrigation
                                                                        project, (3) power
                                                                        project, (4) mining
                                                                        project, (5) project
                                                                        for the exploration
                                                                        for oil or other
                                                                        minerals, and (6)
                                                                        such other projects as
                                                                        the            Central
                                                                        Government        may,
                                                                        having regard to the
                                                                        economic
                                                                        development of the
                                                                        country notify in the
                                                                        Official Gazette in
                                                                        this behalf; and spare
                                                                        parts, other raw
                                                                        materials (including
                                                                        semi-finished
                                                                        materials            of
                                                                        consumable stores)
                                                                        not exceeding 10% of
                                                                        the value of the ods
                                                                        specified       above,
                                                                        provided that such

                                                 212
                                                  GST RATE SCHEDULE FOR GOODS
                                  [As per discussions in the GST Council Meeting held on 18th May, 2017]

S.         Chapter                 Nil                     5%                        12%                         18%                         28%
No.
                                                                                                         spare parts, raw
                                                                                                         materials           or
                                                                                                         consumable      stores
                                                                                                         are essential for the
                                                                                                         maintenance of the
                                                                                                         plant    or   project
                                                                                                         mentioned in (1) to
                                                                                                         (6) above.
                                                                                                      2. 9802 ­ Laboratory
                                                                                                         chemicals



                                                                            Note:

      The rate structure for the following commodities is yet to be decided:
      1. Biri wrapper leaves (tendu patta) ­ Ch. 14
      2. Biscuits ­ Ch.19
      3. Biris ­ Ch. 24
      4. Textiles ­ Ch. 50 to 63
      5. Footwear ­ Ch. 64
      6. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation
         jewellery; coin ­ Ch. 71
      7. Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for
         cleaning, sorting or grading, machinery used in milling industry and parts thereof [8432, 8433, 8436 and 8437]




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