|
S. No.
|
Chapter / Heading / Subheading / Tariff item
|
Description of goods
|
Earlier GST rate approved by the GST Council
|
Revised GST Rate approved by the GST Council
|
|
1.
|
0506, 0507 90
|
Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc.
|
5%
|
0%
|
|
2.
|
0801
|
Cashew nut
|
12%
|
5%
|
|
3.
|
0801
|
Cashew nut in shell
|
12%
|
5% [under reverse charge]
|
|
4.
|
0806
|
Raisin
|
12%
|
5%
|
|
5.
|
1104
|
Cereal grains hulled
|
5%
|
0%
|
|
6.
|
1702
|
Palmyra jaggery
|
18%
|
0%
|
|
7.
|
20
[All goods]
|
Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly
|
18%/12%
|
12%
|
|
8.
|
2103, 2103 00, 2103 90 90
|
Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces
|
18%
|
12%
|
|
9.
|
2103 90 10, 2103 90 30, 2103 90 40
|
Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings
|
28%
|
18%
|
|
10.
|
2106
|
Bari made of pulses including mungodi
|
18%
|
12%
|
|
11.
|
2201 90 10
|
Ice and snow
|
12%
|
5%
|
|
12.
|
2501
|
Salt, all types
|
5%
|
0%
|
|
13.
|
27
|
Bio gas
|
12%
|
5%
|
|
14.
|
28
|
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
|
12%
|
0%
|
|
15.
|
30
|
Insulin
|
12%
|
5%
|
|
16.
|
29, 30, 3302
|
(i) Menthol and menthol crystals,
(ii) Peppermint (Mentha Oil),
(iii) Fractionated / de-terpenated mentha oil (DTMO),
(iv) De-mentholised oil (DMO),
(v) Spearmint oil,
(vi) Mentha piperita oil
|
18%
|
12%
|
|
17.
|
3304 20 00
|
Kajal [other than kajal pencil sticks]
|
28%
|
Nil
|
|
18.
|
3304 20 00
|
Kajal pencil sticks
|
28%
|
18%
|
|
19.
|
3307
|
Agarbatti
|
12%
|
5%
|
|
20.
|
3407
|
Dental wax
|
28%
|
18%
|
|
21.
|
3822
|
All diagnostic kits and reagents
|
18%
|
12%
|
|
22.
|
3926
|
Plastic beads
|
28%
|
12%
|
|
23.
|
3926 90 99
|
Plastic Tarpaulin
|
28%
|
18%
|
|
24.
|
4202
|
(i) School satchels and bags other than of leather or composition leather;
(ii) Toilet cases [4202 12 10];
(iii)Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];
(iv) Handbags of other materials excluding wicker work or basket work [4202 29 10].
|
28%
|
18%
|
|
25.
|
4820
|
Exercise books and note books
|
18%
|
12%
|
|
26.
|
4823
|
Kites
|
12%
|
5%
|
|
27.
|
4903
|
Children’s' picture, drawing or colouring books
|
12%
|
Nil
|
|
28.
|
57
|
Coir mats, matting and floor covering
|
12%
|
5%
|
|
29.
|
65
[All goods]
|
Headgear and parts thereof
|
28%
|
18%
|
|
30.
|
6703
|
Human hair, dressed, thinned, bleached or otherwise worked
|
28%
|
0%
|
|
31.
|
68
|
Fly ash blocks
|
28%
|
12%
|
|
32.
|
6810 11 90
|
Pre cast Concrete Pipes
|
28%
|
18%
|
|
33.
|
6906
|
Salt Glazed Stone Ware Pipes
|
28%
|
18%
|
|
34.
|
7015 10
|
Glasses for corrective spectacles and flint buttons
|
18%
|
12%
|
|
35.
|
71
|
Rough precious and semi-precious stones
|
3%
|
0.25%
|
|
36.
|
7607
|
Aluminium foil
|
28%
|
18%
|
|
37.
|
8215
|
Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
|
18%
|
12%
|
|
38.
|
8308
|
All goods, including hooks and eyes
|
28%
|
18%
|
|
39.
|
84
|
Pawan Chakki that is Air Based Atta Chakki
|
28%
|
5%
|
|
40.
|
84
|
Fixed Speed Diesel Engines
|
28%
|
12%
|
|
41.
|
4011
|
Rear Tractor tyres and rear tractor tyre tubes
|
28%
|
18%
|
|
42.
|
8708
|
Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle
|
28%
|
18%
|
|
43.
|
8423 & 9016
|
Weighing Machinery [other than electric or electronic weighing machinery]
|
28%
|
18%
|
|
44.
|
8443
|
Printers [other than multifunction printers]
|
28%
|
18%
|
|
45.
|
8482
|
Ball bearing, Roller Bearings, Parts & related accessories
|
28%
|
18%
|
|
46.
|
8504
|
Transformers Industrial Electronics
|
28%
|
18%
|
|
47.
|
8504
|
Electrical Transformer
|
28%
|
18%
|
|
48.
|
8504
|
Static Convertors (UPS)
|
28%
|
18%
|
|
49.
|
8521
|
Recorder
|
28%
|
18%
|
|
50.
|
8525
|
CCTV
|
28%
|
18%
|
|
51.
|
8525 60
|
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
|
28%
|
12%
|
|
52.
|
8528
|
Set top Box for TV
|
28%
|
18%
|
|
53.
|
8528
|
Computer monitors not exceeding 17 inches
|
28%
|
18%
|
|
54.
|
8539
|
Electrical Filaments or discharge lamps
|
28%
|
18%
|
|
55.
|
8544
|
Winding Wires
|
28%
|
18%
|
|
56.
|
8544
|
Coaxial cables
|
28%
|
18%
|
|
57.
|
8544 70
|
Optical Fiber
|
28%
|
18%
|
|
58.
|
8472
|
Perforating or stapling machines (staplers), pencil sharpening machines
|
28%
|
18%
|
|
59.
|
8715
|
Baby carriages
|
28%
|
18%
|
|
60.
|
9002
|
Intraocular lens
|
18%
|
12%
|
|
61.
|
9004
|
Spectacles, corrective
|
18%
|
12%
|
|
62.
|
9017
|
Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)
|
28%
|
18%
|
|
63.
|
9403
|
Bamboo furniture
|
28%
|
18%
|
|
64.
|
9504
|
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
|
28%
|
12%
|
|
65.
|
9506
|
Swimming pools and padding pools
|
28%
|
18%
|
|
66.
|
9603 10 00
|
Muddhas made of sarkanda and phool bahari jhadoo
|
5%
|
0%
|
|
67.
|
9704
|
Postage or revenue stamps, stamp-post marks, first-day covers, etc.
|
12%
|
5%
|
|
68.
|
9705
|
Numismatic coins
|
12%
|
5%
|
|
69.
|
4823 90 11, 8472, 9101,9102, 9021
|
Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability
[These goods are covered in List 32 appended to notification No.12/2012-Customs, dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]
|
-
|
5%
|
