These decisions of the GST Council are being communicated for general information, andwill be given effect to through Gazette notifications / circulars which only shall have the force oflaw.
| S. No. | Chapter/
Heading/ Sub- heading/ Tariff item | Description |
| 1 | 1704 | Chewing gum / bubble gum and white chocolate, not containing cocoa
[17041000, 17049090] |
| 2 | 1804 | Cocoa butter, fat and oil |
| 3 | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 4 | 1806 | Chocolates and other food preparations containing cocoa |
| 5 | 1901 90
[other than
1901 10,
1901 20 00] | Malt extract; food preparations of flour, groats, meal, starch or malt
extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] |
| 6 | 1905 32 | Waffles and wafers coated with chocolate or containing chocolate |
| 7 | 2101 11,
2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a
basis of these extracts, essences or concentrates or with a basis of coffee |
| 8 | 2106 | Food preparations not elsewhere specified or included i.e. Protein
concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan [ other than pan masala]. |
| 9 | 2202 90 90 | Other non-alcoholic beverages |
| 10 | 2515 12 20,
2515 12 90 | Marble and travertine, other than blocks |
| 11 | 2516 12 00 | Granite, other than blocks |
| 12 | 2710 | Avgas |
| 13 | 3213 | Artists’, students’ or signboard painters’ colours, modifying tints,
amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings |
| 14 | 3303 | Perfumes and toilet waters |
| 15 | 3304 | Beauty or make-up preparations and preparations for the care of the skin
(other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] |
| 16 | 3305 | Preparations for use on the hair [other than Hair oil]. |
| 17 | 3306 [other
than 3306
10 10, 3306
10 20] | Preparations for oral or dental hygiene, including and powders; yarn
used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] |
| 18 | 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants,
bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning , agarbattis, lobhan, dhoop batti, dhoop, sambhrani] |
| 19 | 3401 30 | Organic surface-active products and preparations for washing the skin,
in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent |
| 20 | 3402 | Organic surface-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 |
| 21 | 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 |
| 22 | 3405 | Polishes and creams, for footwear, 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 |
| 23 | 3602 | Prepared explosives, other than propellant powders; such as Industrial
explosives |
| 24 | 3604 | Fireworks, signalling flares, rain rockets, fog signals and other
pyrotechnic articles |
| 25 | 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 kind used for filling or refilling cigarette or similar lighters |
| 26 | 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils |
| 27 | 3813 | Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades |
| 28 | 3814 | Organic composite solvents and thinners, not elsewhere specified or
included; prepared paint or varnish removers |
| 29 | 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic
transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals |
| 30 | 3820 | Anti-freezing preparations and prepared de-icing fluids |
| 31 | 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in
form of tiles; wall or ceiling coverings of plastics |
| 32 | 3922 | Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and
covers, flushing cisterns and similar sanitary ware of plastics |
| 33 | 3926 [other
than 3926
40 11, 3926
90 10] | Other articles of plastics and articles of other materials of headings 3901
to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads, plastic tarpaulins, medical grade sterile disposable gloves, plastic rain coats] |
| 34 | 4013 | Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-
rickshaws and three wheeled powered cycle rickshaws; and Rear
Tractor tyre tubes] |
| 35 | 4016 [other
than 4016
92 00] | Other articles of vulcanised rubber other than hard rubber (other than
erasers and rubber bands) |
| 36 | 4017 | Hard rubber (for example ebonite) in all forms, other than waste and
scrap; articles of hard rubber |
| 37 | 4201 | Saddlery and harness for any animal (including traces, leads, knee pads,
muzzles, saddle cloths, saddle bags, dog coats and the like), of any material |
| 38 | 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school
satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco 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 [other than school satchels and bags other than of leather or composition leather, toilet cases, hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, vanity bags, handbags of other materials excluding wicker work or basket work] |
| 39 | 4203 | Articles of apparel and clothing accessories, of leather or of composition
leather |
| 40 | 4205 | Other articles of leather or of composition leather |
| 41 | 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of
bladders or of tendons |
| 42 | 4303 | Articles of apparel, clothing accessories and other articles of furskin |
| 43 | 4304 | Articles of artificial fur |
| 44 | 4410 | Particle board, Oriented Strand Board (OSB) and similar board (for
example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards |
| 45 | 4411 | Fibre board of wood or other ligneous materials, whether or not bonded
with resins or other organic substances, other than specified boards |
| 46 | 4412 | Plywood, veneered panels and similar laminated wood |
| 47 | 4413 | Densified wood, in blocks, plates, strips, or profile shapes |
| 48 | 4414 | Wooden frames for paintings, photographs, mirrors or similar objects |
| 49 | 4418 | Builders’ joinery and carpentry of wood, including cellular wood
panels, assembled flooring panels, shingles and shakes |
| 50 | 4421 | Wood paving blocks, articles of densified wood not elsewhere included
or specified, Parts of domestic decorative articles used as tableware and kitchenware |
| 51 | 4814 | Wall paper and similar wall coverings; window transparencies of paper |
| 52 | 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made of
artificial flowers, foliage or fruit |
| 53 | 6703 | Wool or other animal hair or other textile materials, prepared for use in
making wigs or the like |
| 54 | 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 |
| 55 | 6801 | Setts, curbstones and flagstones, of natural stone (except slate) |
| 56 | 6802 | All goods of marble and granite [other than Statues, statuettes,
pedestals; high or low reliefs, crosses, figure of animal, bowls, vases, cups, cachou, boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage etc., other ornamental goods essentially of stones;] |
| 57 | 6803 | Worked slate and articles of slate or of agglomerated slate |
| 58 | 6807 | Articles of asphalt or of similar material (for example, petroleum
bitumen or coal tar pitch) |
| 59 | 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of
straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders |
| 60 | 6809 | Articles of plaster or of compositions based on plaster; such as Boards,
sheets, panels, tiles and similar articles, not ornamented |
| 61 | 6810 | Articles of cement, of concrete or of artificial stone, whether or not
reinforced; such as 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 |
| 62 | 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 |
| 63 | 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 |
| 64 | 6814 | Worked mica and articles of mica, including agglomerated or
reconstituted mica, whether or not on a support of paper, paperboard or other materials |
| 65 | 6815 | Articles of stone or of other mineral substances (including carbon fibres,
articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks and fly ash aggregate
with 90% or more fly ash content] |
| 66 | 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for
example, kieselguhr, tripolite or diatomite) or of similar siliceous earths |
| 67 | 6904 | Ceramic flooring blocks, support or filler tiles and the like |
| 68 | 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and other
ceramic constructional goods |
| 69 | 6906 | Ceramic pipes, conduits, guttering and pipe fittings |
| 70 | 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes
and the like, whether or not on a backing; finishing ceramics |
| 71 | 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramic
troughs, tubs and similar receptacles of a kind used in agriculture |
| 72 | 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water
closet pans, flushing cisterns, urinals and similar sanitary fixtures |
| 73 | 6914 | Other ceramic articles |
| 74 | 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having
an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 75 | 7004 | Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 76 | 7005 | Float glass and surface ground or polished glass, in sheets, whether or
not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| 77 | 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved,
drilled, enamelled or otherwise worked, but not framed or fitted with other materials |
| 78 | 7007 | Safety glass, consisting of toughened (tempered) or laminated glass |
| 79 | 7008 | Multiple-walled insulating units of glass |
| 80 | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors |
| 81 | 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts
thereof, without fittings, for electric lamps, cathode-ray tubes or the like |
| 82 | 7014 | Signalling glassware and optical elements of glass (other than those of
heading 7015), not optically worked |
| 83 | 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed
or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, 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 |
| 84 | 7020 | Other articles of glass [other than Globes for lamps and lanterns, Founts
for kerosene wick lamps, Glass chimneys for lamps and lanterns] |
| 85 | 7321 | Stoves [other than kerosene stove and LPG stoves], ranges, grates,
cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel |
| 86 | 7322 | Radiators for central heating, not electrically heated, and parts thereof,
of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel |
| 87 | 7324 | Sanitary ware and parts thereof of iron and steel |
| 88 | 7418 | All goods other than utensils i.e. sanitary ware and parts thereof of
copper |
| 89 | 7419 | Other articles of copper [including chain and parts thereof under 7419
10 and other articles under 7419 99] but not including metal castings under 7419 91 00 |
| 90 | 7610 10 00 | Doors, windows and their frames and thresholds for doors |
| 91 | 7615 | All goods other than utensils i.e. sanitary ware and parts thereof |
| 92 | 8212 | Razors and razor blades (including razor blade blanks in strips) |
| 93 | 8214 | Other articles of cutlery (for example, hair clippers, butchers' or kitchen
cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] |
| 94 | 8302 | Base metal mountings, fittings and similar articles suitable for furniture,
doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal |
| 95 | 8303 | Armoured or reinforced safes, strong-boxes and doors and safe deposit
lockers for strong-rooms, cash or deed boxes and the like, of base metal |
| 96 | 8304 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,
office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 |
| 97 | 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers,
letters and other symbols, of base metal, excluding those of heading
9405 |
| 98 | 8413 | Concrete pumps [8413 40 00], other rotary positive displacement pumps
[8413 60], [other than hand pumps falling under tariff item 8413 11 10] |
| 99 | 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating
or recycling hoods incorporating a fan, whether or not fitted with filters |
| 100 | 8419 | Storage water heaters, non-electric [8419 19] (other than solar water
heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89
20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices, apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] |
| 101 | 8423 | Electric or electronic weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds |
| 102 | 8424 | Fire extinguishers |
| 103 | 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling
equipment |
| 104 | 8428 | Other lifting, handling, loading or unloading machinery (for example,
lifts, escalators, conveyors, teleferics) |
| 105 | 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers,
mechanical shovels, excavators, shovel loaders, tamping machines and road rollers |
| 106 | 8430 | Other moving, grading, levelling, scraping, excavating, tamping,
compacting, extracting or boring machinery, for earth, minerals or ores;
pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
| 107 | 8443 | Printers which perform two or more of the functions of printing, copying
or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle |
| 108 | 8472 | Other office machines (for example, hectograph or stencil duplicating
machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] |
| 109 | 8476 | Automatic goods-vending machines (for example, postage stamps,
cigarette, food or beverage machines), including money changing machines |
| 110 | 8478 | Machinery for preparing or making up tobacco, not specified or
included elsewhere in this chapter |
| 111 | 8479 | Passenger boarding bridges of a kind used in airports [8479 71 00] and
other [8479 79 00] |
| 112 | 8483 | Crank shafts for sewing machine; bearing housings, incorporating ball
or roller bearings, bearing housings, not incorporating ball or roller bearing; gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; |
| 113 | 8484 | Gaskets and similar joints of metal sheeting combined with other
material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals |
| 114 | 8504 | Static converters (for example, rectifiers) and inductors [other than
Transformers Industrial Electronics; Electrical Transformer; Static
Convertors (UPS)] |
| 115 | 8506 | Primary cells and primary batteries |
| 116 | 8512 | Electrical lighting or signalling equipment (excluding articles of
heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles |
| 117 | 8513 | Portable electric lamps designed to function by their own source of
energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 |
| 118 | 8517 | ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X
25 Pads [8517 69 40] |
| 119 | 8518 | Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-
frequency electric amplifiers [8518 40 00], Electric sound amplifier sets
[8518 50 00], Parts [8518 90 00] |
| 120 | 8519 | Sound recording or reproducing apparatus |
| 121 | 8522 | Parts and accessories suitable for use solely or principally with the
apparatus of headings 8519 or 8521 |
| 122 | 8525 | Transmission apparatus for radio-broadcasting or television, whether or
not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras. |
| 123 | 8526 | Radar apparatus, radio navigational aid apparatus and radio remote
control apparatus |
| 124 | 8527 | Reception apparatus for radio-broadcasting, whether or not combined,
in the same housing, with sound recording or reproducing apparatus or a clock |
| 125 | 8529 | Parts suitable for use solely or principally with the apparatus of headings
8525 to 8528 |
| 126 | 8530 | Electrical signalling, safety or traffic control equipment for railways,
tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) |
| 127 | 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens,
indicator panels, burglar or fire alarms), other than those of heading
8512 or 8530 |
| 128 | 8536 | 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 |
| 129 | 8537 | 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 electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 |
| 130 | 8539 | Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps
[other than Electric filament or discharge lamps and LED lamps] |
| 131 | 8544 | Insulated (including enamelled or anodised) wire, cable and other
insulated electric conductors, whether or not fitted with connectors
[other than Winding Wires; Coaxial cables; Optical Fiber] |
| 132 | 8545 | Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon
and battery carbon) |
| 133 | 8547 | 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 |
| 134 | 9004 | Goggles including goggles for corrective vision. |
| 135 | 9005 | Binoculars, monoculars, other optical telescopes, and mountings
therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy |
| 136 | 9006 | Photographic (other than cinematographic) cameras; photographic
flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 |
| 137 | 9007 | Cinematographic cameras and projectors, whether or not incorporating
sound recording or reproducing apparatus |
| 138 | 9008 | Image projectors, other than cinematographic; photographic (other than
cinematographic) enlargers and reducers |
| 139 | 9010 | Apparatus and equipment for photographic (including cinematographic)
laboratories, not specified or included elsewhere in this Chapter;
negatoscopes; projection screens |
| 140 | 9011 | Compound optical microscopes, including those for photomicrography
cinephotomicrography or microprojection |
| 141 | 9012 | Microscopes other than optical microscopes; diffraction apparatus |
| 142 | 9013 | Liquid crystal devices not constituting articles provided for more
specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter |
| 143 | 9014 | Direction finding compasses; other navigational instruments and
appliances |
| 144 | 9015 | Surveying (including photogrammetrical surveying), hydrographic,
oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders |
| 145 | 9016 | Electric or electronic balances of a sensitivity of 5 cg or better, with or
without weights |
| 146 | 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma
radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like |
| 147 | 9023 | Instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable for other uses |
| 148 | 9101 | Wrist-watches, pocket-watches and other watches, including stop-
watches, with case of precious metal or of metal clad with precious metal |
| 149 | 9102 | Wrist-watches, pocket-watches and other watches, including stop
watches, other than those of heading 9101 |
| 150 | 9104 | Instrument panel clocks and clocks of a similar type for vehicles,
aircraft, spacecraft or vessels |
| 151 | 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, time registers, time-recorders) |
| 152 | 9107 | Time switches with clock or watch movement or with synchronous
motor |
| 153 | 9108 | Watch movements, complete and assembled |
| 154 | 9110 | Complete watch movements, unassembled or partly assembled
(movement sets); incomplete watch movements, assembled; rough watch movements |
| 155 | 9111 | Watch cases and parts thereof |
| 156 | 9112 | Cases for other than clocks, and parts thereof |
| 157 | 9113 | Watch straps, watch bands and watch bracelets, and parts thereof |
| 158 | 9114 | Other watch parts |
| 159 | 9201 | Pianos, including automatic pianos; harpsi-chords and other keyboard
stringed instruments |
| 160 | 9202 | Other string musical instruments (for example, guitars, violins, harps) |
| 161 | 9205 | Wind musical instruments (for example, keyboard pipe organs,
accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs |
| 162 | 9206 00 00 | Percussion musical instruments (for example, drums, xylophones,
cymbols, castanets, maracas) |
| 163 | 9207 | Musical instruments, the sound of which is produced, or must be
amplified, electrically (for example, organs, guitars, accordions) |
| 164 | 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 |
| 165 | 9209 | Parts (for example, mechanisms for musical boxes) and accessories (for
example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds |
| 166 | 9401 | Seats (other than those of heading 9402), whether or not convertible into
beds, and parts thereof |
| 167 | 9403 | Other furniture [other than furniture wholly made of bamboo or cane]
and parts thereof |
| 168 | 9404 | Mattress supports; articles of bedding and similar furnishing (for
example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered |
| 169 | 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 |
| 170 | 9505 | Festive, carnival or other entertainment articles, including conjuring
tricks and novelty jokes |
| 171 | 9506 | Articles and equipment for general physical exercise, gymnastics,
athletics |
| 172 | 9508 | Roundabouts, swings, shooting galleries and other fairground
amusements; [other than travelling circuses and travelling menageries] |
| 173 | 9602 | Worked vegetable or mineral carving material and articles of these
materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin |
| 174 | 9611 | Date, sealing or numbering stamps, and the like (including devices for
printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks |
| 175 | 9613 | Cigarette lighters and other lighters, whether or not mechanical or
electrical, and parts thereof other than flints and wicks |
| 176 | 9617 | Vacuum flasks and other vacuum vessels, complete with cases; parts
thereof other than glass inners |
| 177 | 9618 | Tailors' dummies and other lay figures; automata and other animated
displays, used for shop window dressing |
S.
No. | Chapter/
Heading/ Sub- heading/ Tariff item | Description | Present
GST Rate | GST Rate
Recommended |
| 1 | 0202/0203/02
04/0205/0206
/0207/0208/0
209/0210/
0504 | (1) All goods [except fresh or chilled],
put up in unit container and, - (a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note
(2)All goods [except fresh or chilled], other than (1) above. | 12%
12%/5% | 5%
Nil |
| 2 | 0303/0304/03
05/0306/0307
/0308 | All goods [except fresh or chilled],
other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note | 5% | Nil |
| 3 | 0402 91 10,
0402 99 20 | Condensed milk | 18% | 12%. |
| 4 | 710 | Vegetables (uncooked or cooked by
steaming or boiling in water), frozen other than those put up in unit container and, (a) bearing a registered brand
name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 5 | 714 | Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, dried, whether or not sliced or in the form of pellets | 5% | Nil |
| 6 | 714 | Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, other than those put up in unit container whether or not sliced or in the form of pellets. and, -
(a) bearing a registered brand name;
or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 7 | 8 | Dried makhana, whether or not shelled
or peeled other than those put up in unit container and, -
(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note | 5% | Nil |
| 8 | 801 | Desiccated Coconut | 12% | 5% |
| 9 | 1105 | 1. Flour of potatoes put up in unit
container and, - (a) bearing a registered brand name;
or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note
2. Meals, powder, flakes, granules and pallets of potatoes other than those put up in unit container and, -
(a) bearing a registered brand name;
or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note | 18% | 5% |
| 10 | 1106 10 10 | Guar meal | 5% | Nil |
| 11 | 1203 | Copra other than of seed quality | 5% | 5% |
| 12 | 1210 10 00 | Hop cones, neither ground nor
powdered nor in the form of pellets | 5% | Nil |
| 13 | 1404 [other
than 1404 90
10, 1404 90
40, 1404 90
50] | Coconut shell, un-worked. | 5% | Nil |
| 14 | 1701 | Khandsari sugar | 5% | Nil |
| 15 | 1701 91,
1701 99 | All goods, including refined sugar
containing added flavouring or colouring matter, sugar cubes other those which attract are at 5% or Nil GST. | 18% | 12% |
| 16 | 1704 | Puffed Rice Chikki, Peanut Chikki,
Sesame Chikki til chikki, til patti, til revdi, sugar makhana, gajak, groundnut sweats Khaja, Khajuli, Anarsa, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana | 18% | 5% |
| 17 | 1902 | Pasta, whether or not cooked or stuffed
(with meat or other substances) or otherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 18% | 12% |
| 18 | 2102 | Other single cell micro-organisms,
dead (but not including vaccines of heading 3002) | 18% | 12 % |
| 19 | 2103 90 10 | Curry paste | 18% | 12% |
| 20 | 2103 90 30 | Mayonnaise and salad dressings | 18% | 12% |
| 21 | 2103 90 40 | Mixed, condiments and mixed
seasoning | 18% | 12% |
| 22 | 2106 | Idli, dosa batter | 12% | 5% |
| 23 | 2106 90 91 | Diabetic foods | 18% | 12% |
| 24 | 2106 90 99 | Chutney Powder | 18% | 5% |
| 25 | 2503 00 10 | Sulphur recovered as by-product in
refining of crude oil | 18% | 5% |
| 26 | 26 | Uranium Ore Concentrate | 5% | Nil |
| 27 | 2621 | Fly ash | 18% | 5% |
| 28 | 2804 40 10 | Medicinal grade oxygen | 18% | 12% |
| 29 | 3215 | Printing ink, writing or drawing ink and
other inks, whether or not concentrated or solid [(other than Fountain pen ink and Ball pen ink)] | 18% | 12% |
| 30 | 4107 | Leather further prepared after tanning
or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 31 | 4112 | Leather further prepared after tanning
or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 32 | 4113 | Leather further prepared after tanning
or crusting, including parchment- dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 | 12% | 5% |
| 33 | 4114 | Chamois (including combination
chamois) leather; patent leather and patent laminated leather; metallised leather | 12% | 5% |
| 34 | 4115 | Composition leather with a basis of
leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather
dust, powder and flour | 12% | 5% |
| 35 | 4202 22 20 | Hand bags and shopping bags, of
cotton | 18% | 12% |
| 36 | 4202 22 30 | Hand bags and shopping bags, of jute | 18% | 12% |
| 37 | 5201 | Raw Cotton, supplied by agriculturist
to a registered person – to issue notification under 9(3) of the CGST/SGST Acts to prescribe that tax on such supplies is to be paid by the recipient under reverse Charge | 5% | 5% (under
reverse charge) |
| 38 | 5607 | a) Coir, cordage and ropes
b) Jute Twine | 12% | 5% |
| 39 | 5608 | Knotted netting of twine, cordage or
rope; made up fishing nets and other made up nets, of textile materials | 12% | 5%
With no refund of unutilised input tax credit |
| 40 | 5609 | Products of coir | 12% | 5% |
| 41 | 5806 | Narrow Woven Fabrics including
Newar Cotton | 12% | 5%
With no refund of unutilised input tax credit |
| 42 | 6309 | Worn clothing and other worn articles;
rags | 5%/
12%
depending on sale value | 5% |
| 43 | 6505 | Hats (knitted /crocheted) or made up
from lace or other textile fabrics. | 18% | 12% |
| 44 | 6815 | (a) Fly ash bricks
(b) Fly ash aggregate with 90% or more fly ash content. | 12%
18% | 5%
5% |
| 45 | 7113 | Bangles of lac / shellac | 3% | Nil |
| 46 | 8432 | Parts [falling under heading 8432] of
agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers falling under 8432 | 18% | 12% |
| 47 | 8433 | Parts [falling under heading 8433] of
harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce falling under heading 8433 [other than machinery of
heading 8437] | 18% | 12% |
| 48 | 8452 | Parts [falling under heading 8452] of
Sewing machines falling under heading
8452 | 18% | 12% |
| 49 | 9003 | Frames and mountings for spectacles,
goggles or the like, and parts thereof | 18% | 12% |
| 50 | 9021 | Orthopaedic appliances, including
crutches, surgical belts and trusses | 5% | 5% |
| 51 | 9403 | Furniture wholly made of bamboo or
cane | 18% | 12% |
| 52 | 9507 | Fishing hooks | 12% | 5% |
| 53 | 40, 84, 94 | Specified parts of aircraft, namely,
a) aircraft engines [84071000, 8411];
b) aircraft tyres [40113000];
c) aircraft seats [94011000] | 18% /
28% | 5% |
| 54 | Any Chapter | (a) Scientific and technical
instruments, apparatus, equipment
(including computers);
(b) Accessories, parts, consumables and live animals (for experimental purposes);
(c) Computer software, Compact Disc- Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches;
(d) Proto-types, the CIF value of which does not exceed Rs. 50000 in a financial year for import by Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of
Science, Bangalore or a Regional Engineering College, other than a hospital
[Subject to specified conditions] | 18%/28% | 5% |
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some 20 person using such name or mark with or without any indication of the identity of that person.
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.