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GSt Ready Reckoner
       
S.No
Schedule
Sr.No. of Schedule
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
CGST Rate
CGST Notification No. & Date
IGST Rates
IGST Notification No. & Date
UTGST Rates UTGST Notification No. & Date
Effective Date
Latest Amendment Remarks
1
Exempt Schedule
1
101
Live asses, mules and hinnies
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
2
Exempt Schedule
2
102
Live bovine animals
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
3
Exempt Schedule
3
103
Live swine
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
4
Exempt Schedule
4
104
Live sheep and goats
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
5
Exempt Schedule
5
105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
6
Exempt Schedule
6
106
Other live animal such as Mammals, Birds, Insects
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
7
Exempt Schedule
7
201
Meat of bovine animals, fresh and chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
8
Exempt Schedule
8
0203,0204,0205, 0206 , 0207, 0208, 0209
All goods, fresh or chilled
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "0202" & column (3) of schedule " Meat of bovine animals frozen [other than frozen and put up in unit container]" are substituted
9
Exempt Schedule
9
0202,0203,0204, 0205,206 , 0207, 0208,0209,0210
All goods [other than fresh or chilled] [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 ANNEXURE I ]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
10
Exempt Schedule
10
204
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
11
Exempt Schedule
11
205
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
12
Exempt Schedule
12
206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
13
Exempt Schedule
13
207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
14
Exempt Schedule
14
208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
15
Exempt Schedule
15
209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
16
Exempt Schedule
16
209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
17
Exempt Schedule
17
210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
18
Exempt Schedule
18
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
19
Exempt Schedule
19
301
Live fish.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
20
Exempt Schedule
20
302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
21
Exempt Schedule
21
0304, 0306, 0307, 0308
All goods, fresh or chilled
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "0304" & column (3) of schedule " Fish fillets and other fish meat (whether or not minced), fresh or chilled." are substituted
22
Exempt Schedule
22
0303, 0304, 0305, 0306, 0307, 0308, 0309
All goods [other than fresh or chilled] [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 ANNEXURE I." vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
23
Exempt Schedule
23
307
Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
24
Exempt Schedule
24
308
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
25
Exempt Schedule
25
401
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
26
Exempt Schedule
26
403
[Curd, Lassi, Butter milk, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "Curd; Lassi; Butter milk" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
27
Exempt Schedule
27
406
Chena or paneer,[ other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
28
Exempt Schedule
28
407
Birds eggs, in shell, fresh, preserved or cooked
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
29
Exempt Schedule
29
409
Natural honey [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
30
Exempt Schedule
30
501
Human hair, unworked, whether or not washed or scoured; waste of human hair
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
31
Exempt Schedule
30A
504
All goods, fresh or chilled
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
32
Exempt Schedule
30B
504
All goods [other than fresh or chilled] [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
33
Exempt Schedule
31
506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
34
Exempt Schedule
32
507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
35
Exempt Schedule
33
511
Semen including frozen semen
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
36
Exempt Schedule
34
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
37
Exempt Schedule
35
701
Potatoes, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
38
Exempt Schedule
36
702
Tomatoes, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
39
Exempt Schedule
37
703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
40
Exempt Schedule
38
704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
41
Exempt Schedule
39
705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
42
Exempt Schedule
40
706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
43
Exempt Schedule
41
707
Cucumbers and gherkins, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
44
Exempt Schedule
42
708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
45
Exempt Schedule
43
709
Other vegetables, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
46
Exempt Schedule
43A
710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
Exempt
25/2018(Rate) - 31.12.2018
Exempt
26/2018 - Integrated Tax (Rate) - 31.12.2018
Exempt
25/2018 - Union Territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column ( 3 ) of schedule substituted..
47
Exempt Schedule
43B
711
Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]
Exempt
19/2021(Rate) -29.12.2021
Exempt
19/2021-Integrated Tax (Rate) - 29.12.2021
Exempt
19/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption" substituted.
48
Exempt Schedule
44
712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
49
Exempt Schedule
45
713
[Dried leguminous vegetables, shelled, whether or not skinned or split, [other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
50
Exempt Schedule
46
714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, [fresh or chilled,dried]; sago pith.
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "fresh or chilled" Substituted
51
Exempt Schedule
46A
714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
52
Exempt Schedule
46B
8
Dried makhana, whether or not shelled or peeled [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.;]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
53
Exempt Schedule
47
801
Coconuts, fresh or dried, whether or not shelled or peeled
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
54
Exempt Schedule
48
801
Brazil nuts, fresh, whether or not shelled or peeled
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
55
Exempt Schedule
49
802
[Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled]
Exempt
19/2021(Rate) -29.12.2021
Exempt
19/2021-Integrated Tax (Rate) - 29.12.2021
Exempt
19/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled" substituted.
56
Exempt Schedule
50
803
Bananas, including plantains, fresh or dried
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
57
Exempt Schedule
51
804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
58
Exempt Schedule
52
805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
59
Exempt Schedule
53
806
Grapes, fresh
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
60
Exempt Schedule
54
807
Melons (including watermelons) and papaws (papayas), fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
61
Exempt Schedule
55
808
Apples, pears and quinces, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
62
Exempt Schedule
56
809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
63
Exempt Schedule
57
810
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.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
64
Exempt Schedule
57A
813
Tamarind dried]
Exempt
15/2019(Rate) - 30.09.2019
Exempt
15/2019 - Integrated Tax (Rate) - 30.09.2019
Exempt
15/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Inserted
65
Exempt Schedule
58
814
Peel of citrus fruit or melons (including watermelons), fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
66
Exempt Schedule
59
7, 9 or 10
All goods of seed quality
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 27.07.2017 Entry in column (2) of schedule"9" Subsituted
67
Exempt Schedule
60
901
Coffee beans, not roasted
Exempt
02/2017(Rate) - 28.06.2017
Exempt
Corrigendum - 27.07.2017
Exempt
Corrigendum - 27.07.2017
01-07-2017
68
Exempt Schedule
61
902
Unprocessed green leaves of tea
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
69
Exempt Schedule
62
909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
70
Exempt Schedule
63
0910 11 10
Fresh ginger, other than in processed form
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
71
Exempt Schedule
64
0910 30 10
Fresh turmeric, other than in processed form
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
72
Exempt Schedule
65
1001
Wheat and meslin [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
73
Exempt Schedule
66
1002
Rye , other than prepackaged and labelled
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
74
Exempt Schedule
67
1003
Barley [, other than prepackaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
75
Exempt Schedule
68
1004
Oats [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
76
Exempt Schedule
69
1005
Maize (corn) [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
77
Exempt Schedule
70
1006
Rice [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
78
Exempt Schedule
71
1007
Grain sorghum [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
79
Exempt Schedule
72
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [,other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
80
Exempt Schedule
73
1101
Wheat or meslin flour [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
81
Exempt Schedule
74
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
82
Exempt Schedule
75
1103
Cereal groats, meal and pellets [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
83
Exempt Schedule
76
1104
Cereal grains hulled
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
84
Exempt Schedule
77
1105
[Flour, powder, flakes, granules or pellets of potatoes] [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
85
Exempt Schedule
78
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
86
Exempt Schedule
78A
1106 10 10
Guar meal]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
87
Exempt Schedule
79
12
All goods of seed quality
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
88
Exempt Schedule
80
1201
Soya beans, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
89
Exempt Schedule
81
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
90
Exempt Schedule
82
1204
Linseed, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
91
Exempt Schedule
83
1205
Rape or colza seeds, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
92
Exempt Schedule
84
1206
Sunflower seeds, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
93
Exempt Schedule
85
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
94
Exempt Schedule
86
1209
Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing.]
Exempt
09/2021(Rate) - 30.09.2021
Exempt
9/2021 - Integrated Tax (Rate) - 30.09.2021
Exempt
9/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Entry in column (3) of schedule substituted.
95
Exempt Schedule
87
1210
Hop cones, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
96
Exempt Schedule
87A
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
97
Exempt Schedule
88
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
98
Exempt Schedule
89
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
99
Exempt Schedule
90
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
100
Exempt Schedule
91
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
101
Exempt Schedule
92
1301
Lac and Shellac
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
102
Exempt Schedule
92A
1401
Sal leaves, siali leaves, sisal leaves, sabai grass]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
103
Exempt Schedule
93
1404 90 40
Betel leaves
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
104
Exempt Schedule
93A
1404 90 60
coconut shell, unworked
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
105
Exempt Schedule
93B
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
106
Exempt Schedule
94
1701 or 1702
[(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled]; (iii) Rab, other than pre-packaged and labelled.
Exempt
3/2023-(Rate)- 01.03.2023
Exempt
3/2023-Integrated Tax (Rate)- 01.03.2023
Exempt
3/2023-Union territory Tax (Rate)- 01.03.2023
01-03-2023
Inserted in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: - (iii) Rab, other than pre-packaged and labelled.
107
Exempt Schedule
94A
1901
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled
Exempt
18/2023-(Rate)- 19.10.2023
Exempt
21/2023-Integrated Tax (Rate)- 19.10.2023
Exempt
18/2023-Union territory Tax (Rate)- 19.10.2023
20-10-2023
Inserted
108
Exempt Schedule
95
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
109
Exempt Schedule
96
1905
Pappad, by whatever name it is known, except when served for consumption
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
110
Exempt Schedule
97
1905
Bread (branded or otherwise), except when served for consumption and pizza bread
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
111
Exempt Schedule
97A
2009 89 90
Tender coconut water [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
112
Exempt Schedule
98
2106
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
113
Exempt Schedule
99
2201
Water [other than aerated, mineral, [*****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container.
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted the word purified, vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
114
Exempt Schedule
100
2201
Non-alcoholic Toddy, Neera including date and palm neera
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
115
Exempt Schedule
101
2202 90 90
Tender coconut water "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 ANNEXURE I.
*****
19/2021(Rate) -29.12.2021
*****
19/2021-Integrated Tax (Rate) - 29.12.2021
*****
19/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Omitted
116
Exempt Schedule
102
2301, 2302, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]
Exempt
13/2022 (Rate) - 30.12.2022
Exempt
13/2022 Integrated Tax (Rate) - 30.12.2022
Exempt
13/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Entry in column (2) of schedule "[Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake[other than rice-bran]]" Substituted
117
Exempt Schedule
102A
2306
De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
25-01-2018
Explanation in column (3) of schedule added.
118
Exempt Schedule
102B
2306
Cotton seed oil cake]
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (1) of schedule "102A" Subsituted.
119
Exempt Schedule
102C
2302, 2309
Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda
Exempt
13/2022 (Rate) - 30.12.2022
Exempt
13/2022 Integrated Tax (Rate) - 30.12.2022
Exempt
13/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Inserted
120
Exempt Schedule
103
2501
[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Salt, all types" Substituted
121
Exempt Schedule
103A
26
Uranium Ore Concentrate]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
122
Exempt Schedule
104
2716 00 00
Electrical energy
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
123
Exempt Schedule
105
2835
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
124
Exempt Schedule
106
3002
Human Blood and its components
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
125
Exempt Schedule
107
3006
All types of contraceptives
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
126
Exempt Schedule
108
3101
All goods and organic manure [ , other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
127
Exempt Schedule
109
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
128
Exempt Schedule
110
3825
Municipal waste, sewage sludge, clinical waste
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
129
Exempt Schedule
111
3926
Plastic bangles
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
130
Exempt Schedule
112
4014
Condoms and contraceptives
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
131
Exempt Schedule
113
4401
Firewood or fuel wood
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
132
Exempt Schedule
114
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
133
Exempt Schedule
114A
44 or 68
Deities made of stone, marble or wood
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
134
Exempt Schedule
114B
46
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
135
Exempt Schedule
114C
46
Plates and cups made up of all kinds of leaves/ flowers/bark]
Exempt
15/2019(Rate) - 30.09.2019
Exempt
15/2019 - Integrated Tax (Rate) - 30.09.2019
Exempt
15/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Inserted
136
Exempt Schedule
115
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
137
Exempt Schedule
116
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
138
Exempt Schedule
117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule Subsituted.
139
Exempt Schedule
118
4907
Cheques, lose or in book form
*****
7/2022-(Rate)- 13.07.2022
*****
7/2022-Integrated Tax (Rate)- 13.07.2022
*****
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
140
Exempt Schedule
119
4901
Printed books, including Braille books
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
141
Exempt Schedule
120
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
142
Exempt Schedule
121
4903
Children's picture, drawing or colouring books
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
143
Exempt Schedule
121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated]
Exempt
25/2018(Rate) - 31.12.2018
Exempt
26/2018 - Integrated Tax (Rate) - 31.12.2018
Exempt
25/2018 - Union Territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
144
Exempt Schedule
122
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
*****
7/2022-(Rate)- 13.07.2022
*****
7/2022-Integrated Tax (Rate)- 13.07.2022
*****
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
145
Exempt Schedule
122 A
4907
Duty Credit Scrips]
Exempt
35/2017(Rate) - 13.10.2017
Exempt
36/2017 - Integrated Tax (Rate) - 13.10.2017
Exempt
35/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
146
Exempt Schedule
123
5001
Silkworm laying, cocoon
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
147
Exempt Schedule
124
5002
Raw silk
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
148
Exempt Schedule
125
5003
Silk waste
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
149
Exempt Schedule
126
5101
Wool, not carded or combed
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
150
Exempt Schedule
127
5102
Fine or coarse animal hair, not carded or combed
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
151
Exempt Schedule
128
5103
Waste of wool or of fine or coarse animal hair
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
152
Exempt Schedule
129
52
Gandhi Topi
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
153
Exempt Schedule
130
52
Khadi yarn
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
154
Exempt Schedule
130 A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
155
Exempt Schedule
131
5303
Jute fibres, raw or processed but not spun
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
156
Exempt Schedule
132
5305
Coconut, coir fibre
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
157
Exempt Schedule
132A
53
Coir pith compost [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 ANNEXURE I.]]"vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
158
Exempt Schedule
133
63
Indian National Flag
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
159
Exempt Schedule
134
6703
Human hair, dressed, thinned, bleached or otherwise worked
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
160
Exempt Schedule
135
6912 00 40
Earthen pot and clay lamps
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
161
Exempt Schedule
135 A
69
Idols made of clay]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
162
Exempt Schedule
136
7018
Glass bangles (except those made from precious metals)
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
163
Exempt Schedule
136A
7117
Bangles of lac/ shellac]
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 7113 " Substituted
164
Exempt Schedule
137
8201
Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry, other than ghamella
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
""other than ghamella" Added to Entry in column (3) of schedule after "used in agriculture, horticulture or forestry"
165
Exempt Schedule
138
8445
[Charkha for hand spinning of yarns, including amber charkha]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "Amber charkha" Subsituted.
166
Exempt Schedule
139
8446
Handloom [weaving machinery]
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
167
Exempt Schedule
140
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
168
Exempt Schedule
141
8807
Parts of goods of heading 8801
*****
7/2022-(Rate)- 13.07.2022
*****
7/2022-Integrated Tax (Rate)- 13.07.2022
*****
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
169
Exempt Schedule
142
9021
Hearing aids
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
170
Exempt Schedule
143
92
[Indigenous handmade musical instruments as listed in ANNEXURE II]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
15-11-2017
Entry in column (3) of schedule"Indigenous handmade musical instruments" Subsituted
171
Exempt Schedule
144
9603
[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "Muddhas made of sarkanda and phool bahari jhadoo" Subsituted
172
Exempt Schedule
145
9609
Slate pencils and chalk sticks
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
173
Exempt Schedule
146
9610 00 00
Slates
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
174
Exempt Schedule
146A
9619 00 10 or 9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
175
Exempt Schedule
147
9803
Passenger baggage
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
176
Exempt Schedule
148
Any chapter
Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) "Vibhuti" , (vi) Unbranded honey [*****] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule serial no (v) "Vibhuti sold by religious institutions" Subsituted
177
Exempt Schedule
149
-
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
178
Exempt Schedule
150
-
Supply of goods by a Government entity to Central Government, State Government,Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants]
Exempt
35/2017(Rate) - 13.10.2017
Exempt
36/2017 - Integrated Tax (Rate) - 13.10.2017
Exempt
35/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
179
Exempt Schedule
151
Any Chapter
Parts for manufacture of hearing aids]
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
180
Exempt Schedule
152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
181
Exempt Schedule
153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, whereauction proceeds are to be used for public or charitable cause.]
Exempt
25/2018(Rate) - 31.12.2018
Exempt
26/2018 - Integrated Tax (Rate) - 31.12.2018
Exempt
25/2018 - Union Territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
182
I
1
0202,0203, 0204,0205, 0206,0207, 0208,0209, 0210
All goods [other than fresh or chilled] ,[pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Entry in column (3) substituted the words "and 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 ANNEXURE." vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
183
I
2
0303, 0304, 0305, 0306, 0307, 0308, 0309
All goods [other than fresh or chilled] [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Entry in column (3) substituted the words "and 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 ANNEXURE." vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
184
I
3
305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
185
I
4
306
Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
186
I
5
307
Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
187
I
6
308
Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked 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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
188
I
7
401
Ultra High Temperature (UHT) milk
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
189
I
8
402
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
190
I
9
403
[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa" substituted.
191
I
9A
403
[Curd, Lassi, Butter milk, pre-packaged and labelled]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
192
I
10
404
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
193
I
11
406
Chena or paneer [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
194
I
12
408
Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
195
I
13
409
Natural honey [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
196
I
14
410
[Insects and other edible products of animal origin, not elsewhere specified or included]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Edible products of animal origin, not elsewhere specified or included" substituted.
197
I
15
502
Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
198
I
16
504
[All goods [other than fresh or chilled][, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
199
I
17
505
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
200
I
18
0507 [Except 0507 90]
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
201
I
19
508
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
202
I
20.
510
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
203
I
21
511
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
204
I
22
7
Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
205
I
23
710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen " 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 ANNEXURE I.
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
206
I
24
711
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
207
I
25
713
Dried leguminous vegetables, shelled, whether or not skinned or split [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
208
I
26
714
[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen , whether or not sliced or in the form of pellets, pre-packaged and labelled.
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
209
I
27
801
[Cashew nuts, whether or not shelled or peeled, desiccated coconuts ]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "desiccated coconuts" Inserted.
210
I
28
802
Dried areca nuts, whether or not shelled or peeled
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
211
I
29
0802, 0813
Dried chestnuts (singhada), whether or not shelled or peeled
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (2) of schedule "0802" Substituted
212
I
29A
802
Walnuts, whether or not shelled]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
213
I
30
8
Dried makhana, whether or not shelled or peeled [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
214
I
30A
804
Mangoes sliced, dried]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
(a) bearing a registered brand name; or
215
I
31
806
Grapes, dried, and raisins
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
(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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
216
I
32
811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
217
I
33
812
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
218
I
33A
813
Tamarind, dried
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
219
I
34
814
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
220
I
35
901
["Coffee roasted , whether or not decaffeinated"]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017 - Entry in column (3) of schedule "Coffee, whether or not roasted or decaffeinated" Substituted
221
I
36
902
Tea, whether or not flavoured [other than unprocessed green leaves of tea]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
222
I
37
903
Mate
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
223
I
38
904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
224
I
39
0905
Vanilla
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
225
I
40
906
Cinnamon and cinnamon-tree flowers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
226
I
41
907
Cloves (whole fruit, cloves and stems)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
227
I
42
908
Nutmeg, mace and cardamoms
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
228
I
43
909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
229
I
44
0910 [other than 0910 11 10, 0910 30 10]
Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
230
I
45
10
All goods i.e. cereals [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
231
I
46
1001
Wheat and meslin [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
232
I
47
1002
Rye [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
233
I
48
1003
Barley [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
234
I
49
1004
Oats [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
235
I
50
1005
Maize (corn) [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
236
I
51
1006
Rice [,pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
237
I
52
1007
Grain sorghum [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
238
I
53
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [,pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
239
I
54
1101
Wheat or meslin flour [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
240
I
55
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
241
I
56
1103
Cereal groats, meal and pellets, including suji and dalia, [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
242
I
57
1104
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
243
I
58
1105
Meal, powder, [Flour,] flakes, granules and pellets of potatoes [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
244
I
59
1106
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses)[other than guar meal 1106 10 10 and guar gum refined split "0713"], of sago or of roots or tubers of heading 0714 or of the products ofChapter 8, [pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
245
I
60
1106 10 10
Guar meal
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
246
I
61
713
Guar gum refined split
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum Entry in column (2) of schedule "110610 90" Substituted
247
I
62
1109 00 00
Wheat gluten, whether or not dried
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
248
I
63
12
All goods other than of seed quality
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
249
I
64
1201
Soya beans, whether or not broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
250
I
65
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
251
I
66
1203
Copra [" *** "]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "other than of seed quality" Omitted
252
I
67
1204
Linseed, whether or not broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
253
I
68
1205
Rape or colza seeds, whether or not broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
254
I
69
1206
Sunflower seeds, whether or not broken other than of seed quality
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
255
I
70
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
256
I
71
1208
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
257
I
71A
1209
Tamarind seeds meant for any use other than sowing]
2.5%
08/2021(Rate) - 30.09.2021
5.0%
8/2021 - Integrated Tax (Rate)-30.09.2021
2.5%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
258
I
72
1210 20 00
Hop cones, ground, powdered or in the form of pellets; lupulin]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "1210" & Entry in column (3) of schedule " Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin" Substituted
259
I
73
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
260
I
74
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
261
I
75
1301
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
262
I
76
1301
Compounded asafoetida commonly known as heeng
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
263
I
76A
13
Tamarind kernel powder]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
264
I
77
1401
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
265
I
78
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked.]]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] & Entry in column (3) of schedule "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 bidi wrapper leaves (tendu), betel leaves, Indian katha]" Substituted
266
I
78A
1404 or 3305
Mehendi paste in cones]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
267
I
79
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
268
I
80
1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
269
I
81
1509
Olive oil and its fractions, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
270
I
82
1510
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
271
I
83
1511
Palm oil and its fractions, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
272
I
84
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
273
I
85
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
274
I
86
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
275
I
87
1515
[Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified." substituted.
276
I
88
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
277
I
89
1517
Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
278
I
90
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
279
I
91
1701
Beet sugar, cane sugar, [" *** "]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "khandsari sugar" Omitted.
280
I
91A
1701 or 1702
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled
2.5%
3/2023-(Rate)- 01.03.2023
5.0%
3/2023-Integrated Tax (Rate)- 01.03.2023
2.5%
3/2023-Union territory Tax (Rate)- 01.03.2023
01-03-2023
Entry in column (3), substituted.
281
I
92
1702 or 1704
[Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Palmyra sugar, mishri, batasha, bura" Substituted.
282
I
92A
1703
Molasses
2.5%
17/2023(Rate) - 19.10.2023
5.0%
20/2023 - Integrated Tax (Rate) - 19.10.2023
2.5%
17/2023 - Union territory Tax (Rate) - 19.10.2023
20-10-2023
283
I
93
1801
Cocoa beans whole or broken, raw or roasted
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
284
I
94
1802
Cocoa shells, husks, skins and other cocoa waste
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
285
I
95
1803
Cocoa paste whether or not de-fatted
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
286
I
96
1901 20 00
Mixes and doughs for the preparation of bread, pastry and other bakers wares
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
287
I
96A
1901
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled
2.5%
17/2023(Rate) - 19.10.2023
5.0%
20/2023 - Integrated Tax (Rate) - 19.10.2023
2.5%
17/2023 - Union territory Tax (Rate) - 19.10.2023
20-10-2023
288
I
97
1902
Seviyan (vermicelli)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
289
I
98
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
290
I
98A
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parchedpaddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
291
I
99
1905
Pizza bread
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
292
I
99A
1905 or 2106
Khakhra, plain chapatti or roti]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
293
I
99B
1905
Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
294
I
100
1905 40 00
Rusks, toasted bread and similar toasted products
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
295
I
100A
2106
Roasted Gram , [idli/dosa batter, chutney powder]]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule ",idli/dosa batter, chutney powder" Inserted
296
I
101
2106 90
Sweetmeats
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
297
I
101A
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, [other than those pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
298
I
102
2201 90 10
Ice and snow
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
299
I
102A
2207
Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)
2.5%
12/2022 (Rate) - 30.12.2022
5.0%
12/2022 Integrated Tax (Rate) - 30.12.2022
2.5%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Substituted in column (3), read as- Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)
300
I
103
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
301
I
103A
2302
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]
2.5%
12/2022 (Rate) - 30.12.2022
5.0%
12/2022 Integrated Tax (Rate) - 30.12.2022
2.5%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Substituted in column (3), read as-Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake.]]
302
I
103B
2302
Ricebran (other than de-oiled rice bran)]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
303
I
104
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
304
I
105
2304
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil "[****]"
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates& additives, wheat bran & de-oiled cake]" Omitted
305
I
106
2305
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil "[****]"
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates& additives, wheat bran & de-oiled cake]" Omitted
306
I
107
2306
[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 "[other than cotton seed oil cake]" substituted.
307
I
108
2307
Wine lees; argol
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
308
I
108A
2309
Fish soluble paste
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
309
I
109
2401
Tobacco leaves
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
310
I
110
2502
Unroasted iron pyrites.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
311
I
111
2503
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "2503 [except 2503 00 10]" & entry in column (3) of schedule "Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by-product in refining of crude oil]" Subsituted
312
I
112
2504
Natural graphite.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
313
I
113
2505
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
314
I
114
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
315
I
115
2507
Kaolin and other kaolinic clays, whether or not calcined.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
316
I
116
2508
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
317
I
117
2509
Chalk.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
318
I
118
2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
319
I
119
2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
320
I
120
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
321
I
121
2513
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
322
I
122
2514
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
323
I
123
2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule substituted.
324
I
123A
2515 11 00
Marble and travertine, crude or roughly trimmed]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
325
I
124
2516 [Except 2516 11 00, 2516 12 00]
Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
326
I
125
2516 11 00
Granite crude or roughly trimmed
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
327
I
126
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 powder of stones heading 2515 or 2516 whether or not heat treated.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
328
I
127
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; 2518 10 dolomite, Not calcined or sintered]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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.2518 10 dolomite, Not calcined or sintered" substituted.
329
I
128
2519
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
330
I
129
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
331
I
130
2521
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
332
I
131
2522
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
333
I
132
2524
Asbestos
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
334
I
133
2525
Mica, including splitting; mica waste.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
335
I
134
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
336
I
135
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 [(calculated on dry weight)]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "(calculated on dry weight)" Inserted.
337
I
136
2529
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
338
I
137
2530
Mineral substances not elsewhere specified or included.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
339
I
138
26 [other than 2619, 2620, 2621]
All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
340
I
139
2601
Iron ores and concentrates, including roasted iron pyrites
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
341
I
140
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
342
I
141
2603
Copper ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
343
I
142
2604
Nickel ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
344
I
143
2605
Cobalt ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
345
I
144
2606
Aluminium ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
346
I
145
2607
Lead ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
347
I
146
2608
Zinc ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
348
I
147
2609
Tin ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
349
I
148
2610
Chromium ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
350
I
149
2611
Tungsten ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
351
I
150
2612
Uranium or thorium ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
352
I
151
2613
Molybdenum ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
353
I
152
2614
Titanium ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
354
I
153
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
355
I
154
2616
Precious metal ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
356
I
155
2617
Other ores and concentrates
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
357
I
156
2618
Granulated slag (slag sand) from the manufacture of iron or steel
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
358
I
156A
2621
Fly Ash ]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
359
I
156B
2619
Linz-Donawitz (LD) Slag
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
360
I
157
27
Bio-gas
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
361
I
158
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
362
I
159
2702
Lignite, whether or not agglomerated, excluding jet
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
363
I
160
2703
Peat (including peat litter), whether or not agglomerated
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
364
I
161
2704
Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
365
I
162
2705
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
366
I
163
2706
Tar distilled from coal, from lignite or from peat
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
367
I
164
2710
[(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST] [iii. Marine Fuel 0.5% (FO);]
2.5%
14/2019(Rate) - 30.09.2019
5.0%
14/2019 - Integrated Tax (Rate) - 30.09.2019
2.5%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (3) of schedule inserted.
368
I
165
2711 12 00, 2711 13 00, 2711 19 10
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply [" ***** "] to non- domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
2.5%
01/2024(Rate) - 03.01.2024
5.0%
1/2024 - Integrated Tax (Rate) - 03.01.2024
2.5%
1/2024 - Union Territory Tax (Rate) - 03.01.2024
04-01-2024
Entry in column (2) substituted
369
I
165A
2711 12 00, 2711 13 00, 2711 19 10
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]
2.5%
01/2024(Rate) - 03.01.2024
5.0%
1/2024 - Integrated Tax (Rate) - 03.01.2024
2.5%
1/2024 - Union Territory Tax (Rate) - 03.01.2024
04-01-2024
Entry in column (2) substituted
370
I
166
28
Thorium oxalate
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
371
I
167
28
Enriched KBF4 (enriched potassium fluroborate)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
372
I
168
28
Enriched elemental boron
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
373
I
169
28
Nuclear fuel
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
374
I
170
2805 11
Nuclear grade sodium
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
375
I
170A
2809
Fertilizer grade phosphoric acid]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
376
I
171
2845
Heavy water and other nuclear fuels
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
377
I
172
2853
Compressed air
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
378
I
173
30
Insulin
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
379
I
174
3002, 3006
Animal or Human Blood Vaccines
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
380
I
175
30
Diagnostic kits for detection of all types of hepatitis
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
381
I
176
30
Desferrioxamine injection or deferiprone
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
382
I
177
30
Cyclosporin
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
383
I
178
30
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
384
I
179
30
Oral re-hydration salts
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
385
I
180
30 or Any other Chapter
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 30.06.2017 - Entry in column (3) of schedule "or Any other Chapter" Inserted.
386
I
181
30
Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
387
I
181A
30
Medicaments (including those used in Ayurvedic, Unani, Siddha,Homeopathic or Bio- chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
388
I
181B
3006
Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
389
I
182
3101
All goods i.e. animal or vegetable fertilisers or organic fertilisers [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"put up in unit containers and bearing a brand name]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
390
I
182A
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
391
I
182B
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
392
I
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
393
I
182D
3105
Mineral or chemical fertilisers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
394
I
183
32
Wattle extract, quebracho extract, chestnut extract
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
395
I
184
3202
Enzymatic preparations for pre-tanning
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
396
I
185
3307 41 00
[Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani]
2.50%
27/2017(Rate) - 22.09.2017
5.00%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.50%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "Agarbatti, lobhan" Substituted.
397
I
186
3402
Sulphonated castor oil, fish oil or sperm oil
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
398
I
186A
3816
Dolomite ramming mix
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (1) (2) and (3) of schedule substituted for S. No. 186A.
399
I
186B
3826
Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (1) (2) and (3) of schedule substituted for S. No. 186A.
400
I
187
3605 00 10
Handmade safety matchesExplanation. For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -(i) frame filling; (ii) dipping of splints in the composition for match heads;(iii) filling of boxes with matches;(iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging
*****
03/2020(Rate) - 25.03.2020
*****
03/2020 - Intergrated Tax (Rate) - 25.03.2020
*****
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Omitted
401
I
187A
3915
Waste, parings or scrap, of plastics
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
402
I
188
4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
403
I
188A
4004 00 00
Waste, parings or scrap of rubber (other than hard rubber)]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
404
I
189
4011 30 00
New pneumatic tyres, of rubber of a kind used on aircraft;]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule"4016" & entry in column (3) of schedule "Toy balloons made of natural rubber latex" Substituted.
405
I
190
4011, 4013
Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
406
I
191
4016
Erasers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
407
I
191A
4017
Waste or scrap of hard rubber]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
408
I
192
4101
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
409
I
193
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
410
I
194
4103
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
411
I
195
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
412
I
196
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
413
I
197
4106
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
414
I
197A
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
415
I
197B
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
416
I
197C
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
417
I
197D
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
418
I
197E
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]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
419
I
198
4401
Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
420
I
198A
4501
Natural cork, raw or simply prepared]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
421
I
198AA]
4601 , 4602
[Manufactures of straw,of esparto or of other plaiting materials; basketware and wicker work]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Old 198A re-numbered as S. No. 198AA.
422
I
198B
4707
Recovered waste or scrap of paper or paperboard]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
423
I
199
4801
Newsprint, in rolls or sheets
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
424
I
200
4823
[Kites, Paper mache articles]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
26-07-2017
Entry in column (3) of schedule"Kites" Substituted.
425
I
201
4901
Brochures, leaflets and similar printed matter, whether or not in single sheets
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
426
I
201A
4907
Duty Credit Scrips]
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
427
I
202
5004 to 5006
Silk yarn
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
428
I
203
5007
Woven fabrics of silk or of silk waste
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
429
I
204
5104
Garneted stock of wool or of fine or coarse animal hair, shoddy wool
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
430
I
205
5105
Wool and fine or coarse animal hair, carded or combed
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
431
I
206
5106 to 5110
Yarn of wool or of animal hair
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
432
I
207
5111 to 5113
Woven fabrics of wool or of animal hair
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
433
I
208
5201 to 5203
Cotton and Cotton waste
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
434
I
209
5204
Cotton sewing thread, whether or not put up for retail sale
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
435
I
210
5205 to 5207
Cotton yarn [other than khadi yarn]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
436
I
211
5208 to 5212
Woven fabrics of cotton
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
437
I
212
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
438
I
213
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
439
I
214
5303
All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
440
I
215
5305 to 5308
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, [including coir pith compost [, pre-packaged and labelled]]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"put up in unit containers and bearing a brand name]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
441
I
216
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
442
I
217
5407, 5408
Woven fabrics of manmade textile materials
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
443
I
218
5512 to 5516
Woven fabrics of manmade staple fibres
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
444
I
218A
5605 00 10
Real zari thread (gold) and silver thread, combined with textile thread]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
445
I
218AA
5605 00 00
Imitation zari thread or yarn known by any name in trade parlance
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
446
I
218C
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
447
I
218D
5609
Products of coir]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
448
I
219
5702, 5703, 5705
[Coir mats, matting, floor covering and handloom durries]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
449
I
219A
5801
all goods]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
450
I
219AA
5806
Narrow woven fabrics, other than goods of heading 5807 narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
451
I
219B
5808
Saree fall]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
452
I
220
5809, 5810
Embroidery or zari articles, that is to say,- imi, zari, kasab, ["salma"], dabka, chumki, [gota, sitara], naqsi, kora, glass beads, badla, [gizai]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - Entry in column (2) of schedule " saima", gotasitara, glzal Substituted.
453
I
221
60
Knitted or crocheted fabrics [All goods]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
454
I
222
61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule substituted.
455
I
223
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
456
I
224
63 [other than 6305 32 00, 6305 33 00, 6309]
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece ]
2.5%
14/2019(Rate) - 30.09.2019
5.0%
14/2019 - Integrated Tax (Rate) - 30.09.2019
2.5%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (2) of schedule substituted.
457
I
224A
6309 or 6310]
Worn clothing and other worn articles; rags ]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 6309" Substituted
458
I
225
64
Footwear of sale value not exceeding Rs.1000 per pair
*****
21/2021(Rate) -31.12.2021
*****
21/2021-Integrated Tax (Rate) - 31.12.2021
*****
21/2021-Union Territory Tax (Rate) - 31.12.2021
01-01-2022
Omitted
459
I
225A
6602 00 00
Walking-sticks including seat sticks
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
460
I
225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks;]
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
461
I
226
6901 00 10
Bricks of fossil meals or similar siliceous earths
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
462
I
227
6904 10 00
Building bricks
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
463
I
228
6905 10 00
Earthen or roofing tiles
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
464
I
228A
7001
Cullet or other waste or scrap of glass]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
465
I
229
7018
Glass beads.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
466
I
230
84
Pawan Chakki that is Air Based Atta Chakki
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
467
I
230A
8407 10 00, 8411
Aircraft engines]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
468
I
231
8413, 8413 91
Hand pumps and parts thereof
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
469
I
232
8419 12
Solar water heater and system
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
470
I
233
8437
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
471
I
234
84 , 85 or 94
Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f)Solar lantern/solar lamp (g) Ocean waves/tidal waves energy devices/plants (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
472
I
234A
84 or 85
[E-waste Explanation: For the purpose of this entry, e- waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
473
I
234B
8504
Charger or charging station for Electrically operated vehicles]
2.5%
12/2019(Rate) - 31.07.2019
5.0%
12/2019 - Integrated Tax (Rate) - 31.07.2019
2.5%
12/2019 - Union Territory Tax (Rate) - 31.07.2019
01-08-2019
Inserted
474
I
234C
8509
Wet grinder consisting of stone as grinder]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
475
I
235
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
476
I
236
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
477
I
237
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
478
I
238
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)
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
479
I
239
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)
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
480
I
240
8606
Railway or tramway goods vans and wagons, not self-propelled
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
481
I
241
8607
Parts of railway or tramway locomotives or rolling- stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
482
I
242
8608
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
483
I
242A
87
Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.]
2.5%
12/2019(Rate) - 31.07.2019
5.0%
12/2019 - Integrated Tax (Rate) - 31.07.2019
2.5%
12/2019 - Union Territory Tax (Rate) - 31.07.2019
01-08-2019
Inserted
484
I
243
8713
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
485
I
243A
8714 20
Parts and accessories of carriage for disabled persons]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
486
I
243B
88 or Any other Chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock up sand modules, raw material and consumables required for launch vehicles and satellites and payloads]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
S. No. 243A re-numbered as S. No. 243B
487
I
244
8802 or 8806
Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (1) (2) and (3) of schedule for S. No. 244 substituted.
488
I
245
8807
[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule "8803" and Entry in column (3) of schedule "Parts of goods of heading 8802" for S. No. 245 substituted.
489
I
246
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
490
I
247
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
491
I
248
8904
Tugs and pusher craft
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
492
I
249
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
493
I
250
8906
Other vessels, including warships and lifeboats other than rowing boats
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
494
I
251
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
495
I
252
Any chapter
Parts of goods of headings 8901, 8902, 8904, 8905,8906, 8907
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
496
I
253
90
Coronary stents and coronary stent systems for use with cardiac catheters
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
497
I
254
90 or any other Chapter
Artificial kidney
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
498
I
255
90 or 84
Disposable sterilized dialyzer or micro barrier of artificial kidney
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
499
I
255A
9021
Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
500
I
256
90 or any other Chapter
Parts of the following goods, namely: (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
501
I
257
90 or any other Chapter
Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
502
I
257A
9404
Cotton quilts of sale value not exceeding Rs. 1000 per piece"]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
503
I
257B
9401 10 00
Aircraft seats]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
504
I
258
9405
Kerosene pressure lantern
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule "9405 50 31" substituted.
505
I
259
9405 91 00, 9405 92 00 or 9405 99 00
Parts of kerosene pressure lanterns including gas mantles
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
506
I
259A
9503
Toy balloons made of natural rubber latex
2.5%
01/2021(Rate) - 02.06.2021
5.0%
01/2021 - Integrated Tax (Rate) - 02.06.2021
2.5%
01/2021 - Union territory Tax (Rate) - 02.06.2021
02-06-2021
Entry in column (2) of schedule substituted.
507
I
259B
9507
Fishing hooks
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
508
I
259C
9601
Worked corals other than articles of coral]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
509
I
260
9603 [ Other than 9603 10 00]
Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (2) of schedule"9603 10 00" and entry in column (3) of schedule "Broomsticks" Subsituted
510
I
261
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
511
I
262
9705
Numismatic coins
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
512
I
263
9804
Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
513
I
263A
Any chapter
Rosaries, prayer beads or Hawan samagri]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
514
I
264
Any chapter
Biomass briquettes or solid bio fuel pellets]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
515
II
1
0101 21 00, 0101 29
Live horses
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
516
II
2
202
Meat of bovine animals, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
517
II
3
203
Meat of swine, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
518
II
4
204
Meat of sheep or goats, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
519
II
5
205
Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
520
II
6
206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containerss
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
521
II
7
207
Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
522
II
8
208
Other meat and edible meat offal, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
523
II
9
209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
524
II
10
209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
525
II
11
0402 91 10, 0402 99 20
Condensed milk]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "0210" & column (3) of schedule "Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers" are Substituted
526
II
12
405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
527
II
13
406
Cheese
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
528
II
14
801
Brazil nuts, dried, whether or not shelled or peeled [" *** "]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "desiccated coconuts" Omitted
529
II
15
802
[Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), "****", Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]" substituted.
530
II
16
804
[["Dates (soft or hard)], figs, pineapples, avocados, guavas[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
531
II
16A
805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried"]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017 - Inserted
532
II
17
813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or ["dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]]
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (3) of schedule "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or "dried fruits of Chapter 8 [other than tamarind, dried]" Substituted.
533
II
18
1108
Starches; inulin
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
534
II
19
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
535
II
20
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
536
II
21
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
537
II
22
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
538
II
23
1505
Wool grease and fatty substances derived therefrom (including lanolin)
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
539
II
24
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
540
II
25
1516
[Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared." substituted
541
II
26
1517
[Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule " Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516" substituted.
542
II
27
1518
[Animal or microbial fats and animal or microbial 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; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Animal fats and animal 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; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included." substituted.
543
II
28
1601
[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule " Sausages and similar products, of meat, meat offal or blood; food preparations based on these products" substituted.
544
II
29
1602
[Other prepared or preserved meat, meat offal, blood or insects]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Other prepared or preserved meat, meat offal or blood" substituted.
545
II
30
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
546
II
31
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
547
II
32
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
548
II
32A
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
549
II
32AA
1704
Sugar boiled confectionery]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
550
II
32B
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 ;]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
551
II
33
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
552
II
34
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
553
II
35
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
554
II
36
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
555
II
37
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
556
II
38
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
557
II
39
2007
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
558
II
40
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or 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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
559
II
41
2009
[Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." substituted.
560
II
41A
2009 89 90
Tender coconut water [, pre-packaged and labelled.]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 such actionable claim or enforceable right in respect of such brand name has veen voluntarily foregone, subject to the conditions as specified in the ANNEXURE]; vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
561
II
42
2101 30
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
562
II
43
2102
[Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Yeasts and prepared baking powders " Substituted.
563
II
44
2103
All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings ]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] " & entry in column (3) of schedule " Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning " Substituted
564
II
45
2106
[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, ["***** "]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "including idli / dosa batter" Omittted.
565
II
46
2106 90
[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], [pre-packaged and labelled.]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I.;]] vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
566
II
46A
2106 90 91
Diabetic foods ]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
567
II
46B
2201
Drinking water packed in 20 litres bottles]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
568
II
47
2202 99 10
Soya milk drinks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017 - Entry in column (2) of schedule "2202 90 10" Substituted.
569
II
48
2202 99 20
Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]
6%
12/2022 (Rate) - 30.12.2022
12%
12/2022 Integrated Tax (Rate) - 30.12.2022
6%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Substituted entry in column (3), read as - Fruit pulp or fruit juice based drinks
570
II
49
2202 99 90
Tender coconut water "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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I.
*****
18/2021(Rate) -29.12.2021
*****
18/2021-Integrated Tax (Rate) - 29.12.2021
*****
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Omitted
571
II
50
2202 99 30
Beverages containing milk
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017- Entry in column (2) of schedule "2202 90 30" Substituted.
572
II
51
2515 12 10
Marble and travertine blocks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
573
II
52
2516
Granite blocks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
574
II
53
28
Anaesthetics
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
575
II
54
28
Potassium Iodate
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
576
II
55
28
Steam
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
577
II
56
28 or 38
Micronutrients, which are covered under serial number "1(g)" of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 28" Substituted.
578
II
57
2801 20
Iodine
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
579
II
57A
2804 40 10
Medical grade oxygen ]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
580
II
57B
2809
Fertilizer grade phosphoric acid
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
581
II
58
2847
Medicinal grade hydrogen peroxide
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
582
II
59
29 or 3808 93
Gibberellic acid
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 29" Substituted
583
II
60
3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
584
II
61
3002
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
585
II
62
3003
Medicaments (excluding goods of heading 30.02, 30.05 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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
586
II
63
3004
Medicaments (excluding goods of heading 30.02, 30.05 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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
587
II
64
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
588
II
65
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. 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 absorbable; Waste pharmaceuticals] [other than contraceptives] [and Ostomy appliances]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted the words and Ostomy appliances vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
589
II
66
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
590
II
67
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
591
II
68
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
592
II
69
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
593
II
70
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink ;]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
594
II
71
3215
Ball pen ink
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
595
II
72
3306 10 20
Tooth powder
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
596
II
73
3307 41 00
Odoriferous preparations which operate by burning [other than ["agarbattis, lobhan, dhoopbatti,dhoop, sambhrani"]]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (2) of schedule "Agarbatti, lobhan" Substituted.
597
II
74
29, 30, [3301]
Following goods namely: a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Entry in column (2) of schedule " 3302" Substituted.
598
II
75
3406
Candles, tapers and the like
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
599
II
75A
3605 00 10
All goods]
6%
03/2020(Rate) - 25.03.2020
12%
03/2020 - Intergrated Tax (Rate) - 25.03.2020
6%
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Inserted
600
II
76
3701
Photographic plates and film for x-ray for medical use
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
601
II
77
3705
Photographic plates and films, exposed and developed, other than cinematographic film
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
602
II
78
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
603
II
78A
3808
The following Bio-pesticides, namely 1 Bacillus thuringiensis var.israelensis 2 Bacillus thuringiensis var.kurstaki 3 Bacillus thuringiensis var. Galleriae 4 Bacilluss phaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12.Cymbopogan]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
604
II
79
3818
Silicon wafers
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
605
II
80
3822
All diagnostic kits and reagents
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
606
II
80A
3826
[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]
6%
08/2021(Rate) - 30.09.2021
12%
8/2021 - Integrated Tax (Rate)-30.09.2021
6%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Entry in column (3) of schedule substituted.
607
II
80AA
3923 or 6305
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated,of a kind used for packing of goods.
*****
27/2019(Rate) - 30.12.2019
*****
26/2019 - Integrated Tax (Rate) - 30.12.2019
*****
27/2019 - Union Territory Tax (Rate) - 30.12.2019
01-01-2020
Omitted
608
II
81
3926
Feeding bottles
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
609
II
82
3926
Plastic beads
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
610
II
83
4007
Latex Rubber Thread
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
611
II
84
4014
Nipples of feeding bottles
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
612
II
85
4015
Surgical rubber gloves or medical examination rubber gloves
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
613
II
85A
4016
Rubber bands]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
614
II
85B
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
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
615
II
85C
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
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
616
II
85D
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
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
617
II
85E
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
618
II
85F
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;
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
619
II
86
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
620
II
87
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
621
II
88
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
622
II
89
4202 22 20
Hand bags and shopping bags, of cotton
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 4114 " & entry in column (3) of schedule " Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather " Substituted
623
II
90
4202 22 30
Hand bags and shopping bags, of jute]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 4115 " & " entry in column (3) of schedule 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" Substituted
624
II
91
4203
Gloves specially designed for use in sports
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
625
II
92
44 or any Chapter
The following goods, namely: a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
626
II
92A
44 , 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
627
II
93
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
628
II
94
4405
Wood wool; wood flour
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
629
II
95
4406
Railway or tramway sleepers (cross-ties) of wood
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
630
II
96
4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
631
II
96A
4409
Bamboo flooring]
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
632
II
97
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
633
II
98
4416
Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
634
II
99
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
635
II
99A
4418
Bamboo wood building joinery
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule "Tableware and Kitchenware of wood;" Substituted
636
II
99B
4419
Tableware and Kitchenware of wood]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
637
II
100
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
638
II
101
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 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]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
639
II
101A
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
6%
24/2018(Rate) - 31.12.2018
12%
25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
640
II
101B
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
6%
24/2018(Rate) - 31.12.2018
12%
25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
641
II
101C
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]
6%
24/2018(Rate) - 31.12.2018
12%
25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
642
II
102
4501
Natural cork, raw or simply prepared
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
643
II
103
4601
Plaits and similar products of plaiting materials, whether or not assembled into 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 such as of Bamboo, of rattan, of Other Vegetable materials
*****
06/2018(Rate) - 25.01.2018
*****
7/2018 - Integrated Tax (Rate) - 25.01.2018
*****
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Omitted
644
II
104
4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
*****
06/2018(Rate) - 25.01.2018
*****
7/2018 - Integrated Tax (Rate) - 25.01.2018
*****
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Omitted
645
II
105
4701
Mechanical wood pulp
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
646
II
106
4702
Chemical wood pulp, dissolving grades
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
647
II
107
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
648
II
108
4704
Chemical wood pulp, sulphite, other than dissolving grades
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
649
II
109
4705
Wood pulp obtained by a combination of mechanical and chemical pulping processes
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
650
II
110
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
651
II
111
4707
Recovered (waste and scrap) paper or paperboard
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
652
II
112
4802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
653
II
113
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
654
II
114
4805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
655
II
115
4806 20 00
Greaseproof papers
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
656
II
116
4806 40 10
Glassine papers
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
657
II
117
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
658
II
118
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
659
II
119
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
660
II
120
4811
Aseptic packaging paper
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
661
II
121
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
662
II
122
4819
Cartons, boxes and cases of corrugated paper or paper board
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
663
II
123
4820
Exercise book, graph book, & laboratory note book and notebooks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
664
II
124
4823
Paper pulp moulded trays
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
665
II
125
48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
666
II
125A
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
667
II
126
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
668
II
127
4906 00 00
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand- written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
669
II
128
4907
Unused 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[other than Duty Credit Scrips]
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
670
II
129
4908
Transfers (decalcomanias)
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
671
II
130
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
672
II
131
4910
Calendars of any kind, printed, including calendar blocks
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
673
II
132
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 similar purposes reproduced with the aid of computer or any other devices
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
674
II
132A
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
675
II
132B
5402, 5403, 5404,5405,5406
Synthetic or artificial filament yarns
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
676
II
132C
5508
Sewing thread of manmade staple fibres
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
677
II
132D
5509, 5510, 5511
Yarn of manmade staple fibres]
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
678
II
133
5601
Wadding of textile materials and articles thereof; such as Absorbent cotton wool [except cigarette filter rods]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
"[except cigarette filter rods]" Added to Entry in column (3) of schedule after "Absorbent cotton wool".
679
II
134
5602
Felt, whether or not impregnated, coated, covered or laminated
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
680
II
135
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
681
II
136
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
682
II
137
5605
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance
6%
09/2023- (Rate) - 26.07.2023
6%
09/2023 - Integrated Tax (Rate) - 28.06.2017
6%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Entry in column (3) of schedule "Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; [" **** "], Imitation zari thread" substituted.
683
II
138
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
684
II
139
5607
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "[other than jute twine, coir cordage or ropes]" Inserted .
685
II
140
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
686
II
141
5609
Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "[other than products of coir]" Inserted.
687
II
142
5701
Carpets and other textile floor coverings, knotted, whether or not made up
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
688
II
143
5702
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem, Schumacks, Karamanie and similar hand-woven rugs
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
689
II
144
5703
[Carpets and other textile floor coverings (including Turf), tufted, whether or not made up]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Carpets and other textile floor coverings, tufted, whether or not made up" substituted.
690
II
145
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
691
II
146
5705
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom [except the items covered in 219 in Schedule I]
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
In the entry in column (3) of schedule, the words "except the items covered in 219 in Schedule I", inserted at the end.
692
II
147
5801
Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
693
II
148
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
694
II
149
5803
Gauze, other than narrow fabrics of heading 5806
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
695
II
150
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
696
II
151
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
697
II
152
5806
Narrow woven fabrics, other than goods of heading 5807 narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
698
II
153
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
699
II
155
5809
Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
700