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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
***** |
***** |
***** |
***** |
***** |
***** |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
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
|
***** |
***** |
***** |
***** |
***** |
***** |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
24 |
Exempt Schedule |
24 |
308 |
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. |
***** |
***** |
***** |
***** |
***** |
***** |
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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
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 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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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 |
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 |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-Union territory Tax (Rate)- 13.07.2022 |
18-07-2022 |
Inserted vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022. |
108 |
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 |
|
109 |
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 |
|
110 |
Exempt Schedule |
97A |
2009 89
90 |
Tender coconut water [, other than pre-packaged and labelled.] |
Exempt |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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. |
111 |
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 |
|
112 |
Exempt Schedule |
99 |
2201 |
Water [other than aerated, mineral, [*****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container. |
Exempt |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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. |
113 |
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 |
|
114 |
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. |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2022 |
Omitted |
115 |
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 |
116 |
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. |
117 |
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. |
118 |
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 |
119 |
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 |
120 |
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 |
121 |
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 |
|
122 |
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 |
|
123 |
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 |
|
124 |
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 |
|
125 |
Exempt Schedule |
108 |
3101 |
All goods and organic manure [ , other than pre-packaged and labelled.] |
Exempt |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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. |
126 |
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 |
|
127 |
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 |
|
128 |
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 |
|
129 |
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 |
|
130 |
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 |
|
131 |
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 |
|
132 |
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 |
133 |
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 |
134 |
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 |
135 |
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 |
|
136 |
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 |
|
137 |
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. |
138 |
Exempt Schedule |
118 |
4907 |
Cheques, lose or in book form |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
139 |
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 |
|
140 |
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 |
|
141 |
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 |
|
142 |
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 |
143 |
Exempt Schedule |
122 |
4905 |
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
144 |
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 |
145 |
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 |
|
146 |
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 |
|
147 |
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 |
|
148 |
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 |
|
149 |
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 |
|
150 |
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 |
|
151 |
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 |
|
152 |
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 |
|
153 |
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 |
154 |
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 |
|
155 |
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 |
|
156 |
Exempt Schedule |
132A |
53 |
Coir pith compost [, other than pre-packaged and labelled] |
Exempt |
6/2022-(Rate)- 13.07.2022 |
Exempt |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
Exempt |
6/2022-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. |
157 |
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 |
|
158 |
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 |
|
159 |
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 |
|
160 |
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 |
161 |
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 |
|
162 |
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 |
163 |
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" |
164 |
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. |
165 |
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 |
|
166 |
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 |
|
167 |
Exempt Schedule |
141 |
8807 |
Parts of goods of heading 8801 |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
168 |
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 |
|
169 |
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 |
170 |
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 |
171 |
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 |
|
172 |
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 |
|
173 |
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 |
174 |
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 |
|
175 |
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 |
176 |
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 |
|
177 |
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 |
178 |
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 |
179 |
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 |
180 |
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 |
181 |
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. |
182 |
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. |
183 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
184 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
185 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
186 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
187 |
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 |
|
188 |
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 |
|
189 |
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. |
190 |
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 |
191 |
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 |
|
192 |
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. |
193 |
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 |
|
194 |
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. |
195 |
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. |
196 |
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 |
|
197 |
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. |
198 |
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 |
|
199 |
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 |
|
200 |
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 |
|
201 |
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 |
|
202 |
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 |
|
203 |
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 |
|
204 |
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. |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2019 |
Omitted |
205 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2019 |
Omitted |
206 |
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. |
207 |
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. |
208 |
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. |
209 |
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 |
|
210 |
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 |
211 |
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 |
212 |
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. |
213 |
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 |
214 |
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. |
215 |
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 |
|
216 |
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 |
|
217 |
I |
33A |
813 |
Tamarind, dried |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
218 |
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 |
|
219 |
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 |
220 |
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 |
|
221 |
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 |
|
222 |
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 |
|
223 |
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 |
|
224 |
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 |
|
225 |
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 |
|
226 |
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 |
|
227 |
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 |
|
228 |
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 |
|
229 |
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. |
230 |
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. |
231 |
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. |
232 |
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. |
233 |
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. |
234 |
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. |
235 |
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. |
236 |
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. |
237 |
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. |
238 |
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. |
239 |
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. |
240 |
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. |
241 |
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 |
|
242 |
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. |
243 |
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. |
244 |
I |
60 |
1106 10 10 |
Guar meal |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
245 |
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 |
246 |
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 |
|
247 |
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 |
|
248 |
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 |
|
249 |
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 |
|
250 |
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 |
251 |
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 |
|
252 |
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 |
|
253 |
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 |
|
254 |
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 |
|
255 |
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 |
|
256 |
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 |
257 |
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 |
258 |
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 |
|
259 |
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 |
|
260 |
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 |
|
261 |
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 |
|
262 |
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 |
263 |
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 |
|
264 |
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 |
265 |
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 |
266 |
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 |
|
267 |
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 |
|
268 |
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 |
|
269 |
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 |
|
270 |
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 |
|
271 |
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 |
|
272 |
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 |
|
273 |
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 |
|
274 |
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. |
275 |
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 |
|
276 |
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 |
|
277 |
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 |
|
278 |
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. |
279 |
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. |
280 |
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. |
281 |
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 |
|
282 |
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 |
|
283 |
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 |
|
284 |
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 |
|
285 |
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 |
|
286 |
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 |
|
287 |
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 |
288 |
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 |
|
289 |
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 |
290 |
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 |
|
291 |
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 |
292 |
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 |
|
293 |
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. |
294 |
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 |
|
295 |
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) |
296 |
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 |
|
297 |
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.]] |
298 |
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 |
299 |
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 |
|
300 |
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 |
301 |
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 |
302 |
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. |
303 |
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 |
|
304 |
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 |
|
305 |
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 |
|
306 |
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 |
307 |
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 |
|
308 |
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 |
|
309 |
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 |
|
310 |
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 |
|
311 |
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 |
|
312 |
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 |
|
313 |
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 |
|
314 |
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 |
|
315 |
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 |
|
316 |
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 |
|
317 |
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 |
|
318 |
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. |
319 |
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 |
320 |
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 |
|
321 |
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 |
|
322 |
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 |
|
323 |
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. |
324 |
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 |
|
325 |
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 |
|
326 |
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 |
|
327 |
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 |
|
328 |
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 |
|
329 |
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 |
|
330 |
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 |
|
331 |
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. |
332 |
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 |
|
333 |
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 |
|
334 |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
335 |
I |
139 |
2601 |
Iron ores and concentrates, including roasted iron pyrites |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
336 |
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. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
337 |
I |
141 |
2603 |
Copper ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
338 |
I |
142 |
2604 |
Nickel ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
339 |
I |
143 |
2605 |
Cobalt ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
340 |
I |
144 |
2606 |
Aluminium ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
341 |
I |
145 |
2607 |
Lead ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
342 |
I |
146 |
2608 |
Zinc ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
343 |
I |
147 |
2609 |
Tin ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
344 |
I |
148 |
2610 |
Chromium ores and concentrates. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
345 |
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 |
|
346 |
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 |
|
347 |
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 |
|
348 |
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 |
|
349 |
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 |
|
350 |
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 |
|
351 |
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 |
|
352 |
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 |
|
353 |
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 |
354 |
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 |
|
355 |
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 |
|
356 |
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 |
|
357 |
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 |
|
358 |
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 |
|
359 |
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 |
|
360 |
I |
163 |
2706 |
Tar distilled from coal, from lignite or from peat |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
361 |
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. |
362 |
I |
165 |
2711 12 00, 2711
13 00,
[2711 19 00] |
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% |
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 "to household domestic consumers or" Omitted |
363 |
I |
165A |
2711 12 00,
2711 13 00,
2711 19 00 |
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers] |
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 |
364 |
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 |
|
365 |
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 |
|
366 |
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 |
|
367 |
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 |
|
368 |
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 |
|
369 |
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 |
370 |
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 |
|
371 |
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 |
|
372 |
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 |
|
373 |
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 |
|
374 |
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 |
|
375 |
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 |
|
376 |
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 |
|
377 |
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 |
|
378 |
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 |
|
379 |
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. |
380 |
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 |
|
381 |
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 |
382 |
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 |
383 |
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. |
384 |
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 |
385 |
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 |
386 |
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 |
387 |
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 |
388 |
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 |
|
389 |
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 |
|
390 |
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. |
391 |
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 |
|
392 |
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. |
393 |
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. |
394 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
01-04-2020 |
Omitted |
395 |
I |
187A |
3915 |
Waste, parings or scrap, of plastics |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
396 |
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 |
|
397 |
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 |
398 |
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. |
399 |
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 |
|
400 |
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 |
|
401 |
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 |
402 |
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 |
|
403 |
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 |
|
404 |
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 |
|
405 |
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 |
|
406 |
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 |
|
407 |
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 |
|
408 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
409 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
410 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
411 |
I |
197D |
4114 |
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
412 |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
413 |
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 |
|
414 |
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 |
415 |
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. |
416 |
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 |
417 |
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 |
|
418 |
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. |
419 |
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 |
|
420 |
I |
201A |
4907 |
Duty Credit Scrips] |
***** |
***** |
***** |
***** |
***** |
***** |
13-10-2017 |
Omitted |
421 |
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 |
|
422 |
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 |
|
423 |
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 |
|
424 |
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 |
|
425 |
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 |
|
426 |
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 |
|
427 |
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 |
|
428 |
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 |
|
429 |
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 |
|
430 |
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 |
|
431 |
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 |
|
432 |
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 |
|
433 |
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 |
|
434 |
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. |
435 |
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 |
|
436 |
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 |
|
437 |
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 |
|
438 |
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 |
439 |
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 |
440 |
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 |
441 |
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. |
442 |
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. |
443 |
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 |
444 |
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 |
445 |
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. |
446 |
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 |
|
447 |
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. |
448 |
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 |
|
449 |
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. |
450 |
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 |
451 |
I |
225 |
64 |
Footwear of sale value not exceeding Rs.1000 per pair |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2022 |
Omitted |
452 |
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 |
453 |
I |
225B |
6815 |
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks;] |
***** |
***** |
***** |
***** |
***** |
***** |
01-04-2022 |
Omitted |
454 |
I |
226 |
6901 00 10 |
Bricks of fossil meals or similar siliceous earths |
***** |
***** |
***** |
***** |
***** |
***** |
01-04-2022 |
Omitted |
455 |
I |
227 |
6904 10 00 |
Building bricks |
***** |
***** |
***** |
***** |
***** |
***** |
01-04-2022 |
Omitted |
456 |
I |
228 |
6905 10 00 |
Earthen or roofing tiles |
***** |
***** |
***** |
***** |
***** |
***** |
01-04-2022 |
Omitted |
457 |
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 |
458 |
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 |
|
459 |
I |
230 |
84 |
Pawan Chakki that is Air Based Atta Chakki |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
460 |
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 |
461 |
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 |
|
462 |
I |
232 |
8419 12 |
Solar water heater and system |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
463 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
464 |
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. |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
465 |
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]] |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
466 |
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 |
467 |
I |
234C |
8509 |
Wet grinder consisting of stone as grinder] |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
468 |
I |
235 |
8601 |
Rail locomotives powered from an external source of electricity or by electric accumulators |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
469 |
I |
236 |
8602 |
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
470 |
I |
237 |
8603 |
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
471 |
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) |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
472 |
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) |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
473 |
I |
240 |
8606 |
Railway or tramway goods vans and wagons, not self-propelled |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
474 |
I |
241 |
8607 |
Parts of railway or tramway locomotives or rolling- stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
475 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2019 |
Omitted |
476 |
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 |
477 |
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 |
|
478 |
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 |
479 |
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 |
480 |
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. |
481 |
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. |
482 |
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 |
|
483 |
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 |
|
484 |
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 |
|
485 |
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 |
|
486 |
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 |
|
487 |
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 |
|
488 |
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 |
|
489 |
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 |
|
490 |
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 |
|
491 |
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 |
|
492 |
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 |
493 |
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 |
|
494 |
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 |
|
495 |
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 |
496 |
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 |
497 |
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. |
498 |
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 |
|
499 |
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. |
500 |
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 |
501 |
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 |
502 |
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 |
503 |
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 |
|
504 |
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 |
|
505 |
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 |
|
506 |
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 |
507 |
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. |
508 |
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 |
|
509 |
II |
2 |
202 |
Meat of bovine animals, frozen and put up in unit containers |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
510 |
II |
3 |
203 |
Meat of swine, frozen and put up in unit containers |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
511 |
II |
4 |
204 |
Meat of sheep or goats, frozen and put up in unit containers |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
512 |
II |
5 |
205 |
Meat of horses, asses, mules or hinnies, frozen and put up in unit containers |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
513 |
II |
6 |
206 |
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containerss |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
514 |
II |
7 |
207 |
Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
515 |
II |
8 |
208 |
Other meat and edible meat offal, frozen and put up in unit containers |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
516 |
II |
9 |
209 |
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
517 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
518 |
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 |
519 |
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 |
|
520 |
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 |
|
521 |
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 |
522 |
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. |
523 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
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. |
524 |
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 |
525 |
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. |
526 |
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 |
|
527 |
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 |
|
528 |
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 |
|
529 |
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 |
|
530 |
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 |
|
531 |
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 |
|
532 |
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 |
|
533 |
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 |
534 |
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. |
535 |
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. |
536 |
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. |
537 |
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. |
538 |
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 |
|
539 |
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 |
|
540 |
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 |
|
541 |
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 |
542 |
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 |
543 |
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 |
544 |
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 |
|
545 |
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 |
|
546 |
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 |
|
547 |
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 |
|
548 |
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 |
|
549 |
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 |
|
550 |
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 |
|
551 |
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 |
|
552 |
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. |
553 |
II |
41A |
2009 89 90 |
Tender coconut water [, pre-packaged and labelled.] |
6% |
6/2022-(Rate)- 13.07.2022 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
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. |
554 |
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 |
|
555 |
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. |
556 |
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 |
557 |
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. |
558 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
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. |
559 |
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 |
560 |
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 |
561 |
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. |
562 |
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 |
563 |
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. |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2022 |
Omitted |
564 |
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. |
565 |
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 |
|
566 |
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 |
|
567 |
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 |
|
568 |
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 |
|
569 |
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 |
|
570 |
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. |
571 |
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 |
|
572 |
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 |
573 |
II |
57B |
2809 |
Fertilizer grade phosphoric acid |
***** |
***** |
***** |
***** |
***** |
***** |
27-07-2018 |
Omitted |
574 |
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 |
|
575 |
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 |
576 |
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 |
|
577 |
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 |
|
578 |
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 |
|
579 |
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 |
|
580 |
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 |
|
581 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
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. |
582 |
II |
66 |
3102 |
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers |
***** |
***** |
***** |
***** |
***** |
***** |
01-07-2017 |
Omitted |
583 |
II |
67 |
3103 |
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers |
***** |
***** |
***** |
***** |
***** |
***** |
01-07-2017 |
Omitted |
584 |
II |
68 |
3104 |
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers |
***** |
***** |
***** |
***** |
***** |
***** |
01-07-2017 |
Omitted |
585 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
01-07-2017 |
Omitted |
586 |
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 ;] |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
587 |
II |
71 |
3215 |
Ball pen ink |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
588 |
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 |
|
589 |
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. |
590 |
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. |
591 |
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 |
|
592 |
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 |
593 |
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 |
|
594 |
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 |
|
595 |
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 |
|
596 |
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 |
597 |
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 |
|
598 |
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 |
|
599 |
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. |
600 |
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. |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2020 |
Omitted |
601 |
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 |
|
602 |
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 |
|
603 |
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 |
|
604 |
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 |
|
605 |
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 |
|
606 |
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 |
607 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
6/2022-Union territory Tax (Rate)- 13.07.2022 |
18-07-2022 |
Inserted |
608 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
6/2022-Union territory Tax (Rate)- 13.07.2022 |
18-07-2022 |
Inserted |
609 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
6/2022-Union territory Tax (Rate)- 13.07.2022 |
18-07-2022 |
Inserted |
610 |
II |
85E |
4114 |
Chamois (including combination chamois) leather; patent leather and patent laminated leather;
metallised leather |
6% |
6/2022-(Rate)- 13.07.2022 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
6/2022-Union territory Tax (Rate)- 13.07.2022 |
18-07-2022 |
Inserted |
611 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
6/2022-Union territory Tax (Rate)- 13.07.2022 |
18-07-2022 |
Inserted |
612 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
613 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
614 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
615 |
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 |
616 |
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 |
617 |
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 |
|
618 |
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 |
|
619 |
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 |
620 |
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 |
|
621 |
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 |
|
622 |
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 |
|
623 |
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 |
|
624 |
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 |
625 |
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 |
|
626 |
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 |
|
627 |
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 |
|
628 |
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 |
629 |
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 |
630 |
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 |
|
631 |
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 |
|
632 |
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 |
633 |
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 |
634 |
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 |
635 |
II |
102 |
4501 |
Natural cork, raw or simply prepared |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2019 |
Omitted |
636 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
25-01-2018 |
Omitted |
637 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
25-01-2018 |
Omitted |
638 |
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 |
|
639 |
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 |
|
640 |
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 |
|
641 |
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 |
|
642 |
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 |
|
643 |
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 |
|
644 |
II |
111 |
4707 |
Recovered (waste and scrap) paper or paperboard |
***** |
***** |
***** |
***** |
***** |
***** |
13-10-2017 |
Omitted |
645 |
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 |
|
646 |
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 |
|
647 |
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 |
|
648 |
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 |
|
649 |
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 |
|
650 |
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 |
|
651 |
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 |
|
652 |
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 |
|
653 |
II |
120 |
4811 |
Aseptic packaging paper |
***** |
***** |
***** |
***** |
***** |
***** |
18-07-2022 |
Omitted |
654 |
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 |
|
655 |
II |
122 |
4819 |
Cartons, boxes and cases of corrugated paper or paper board |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
656 |
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 |
|
657 |
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 |
|
658 |
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 |
|
659 |
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 |
6% |
6/2022-Integrated Tax (Rate)- 13.07.2022 |
12% |
6/2022-Union territory Tax (Rate)- 13.07.2022 |
18-07-2022 |
Inserted |
660 |
II |
126 |
4904 00 00 |
Music, printed or in manuscript, whether or not bound or illustrated |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2019 |
Omitted |
661 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
662 |
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] |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
663 |
II |
129 |
4908 |
Transfers (decalcomanias) |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
664 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
665 |
II |
131 |
4910 |
Calendars of any kind, printed, including calendar blocks |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
666 |
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 |
***** |
***** |
***** |
***** |
***** |
***** |
01-10-2021 |
Omitted |
667 |
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 |
668 |
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 |
669 |
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 |
670 |
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 |
671 |
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". |
672 |
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 |
|
673 |
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 |
|
674 |
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 |
|
675 |
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; [" **** "], Imitation zari thread |
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 "such as Real zari thread (gold) and silver thread, combined with textile thread)," omitted. |
676 |
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 |
|
677 |
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 . |
678 |
II |
140 |
5608 |
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
679 |
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. |
680 |
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 |
|
681 |
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 |
|
682 |
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. |
683 |
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 |
|
684 |
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. |
685 |
II |
147 |
5801 |
Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 |
***** |
***** |
***** |
***** |
***** |
***** |
27-07-2018 |
Omitted |
686 |
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 |
|
687 |
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 |
|
688 |
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 |
|
689 |
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 |
|
690 |
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) |
***** |
***** |
***** |
***** |
***** |
***** |
15-11-2017 |
Omitted |
691 |
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 |
|
692 |
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 |
|
693 |
II |
156 |
5810 |
Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [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 |
|
694 |
II |
157 |
5811 |
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 |
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 |
158 |
5901 |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations |
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 |
159 |
5902 |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon |
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 |
160 |
5903 |
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 |
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 |
|
698 |
II |
161 |
5904 |
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape |
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 |
162 |
5905 |
Textile wall coverings |
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 |
II |
163 |
5906 |
Rubberised textile fabrics, other than those of heading 5902 |
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 |
|
701 |
II |
164 |
5907 |
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths 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 |
|
702 |
II |
165 |
5908 |
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated |
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 |
|
703 |
II |
166 |
5909 |
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials |
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 |
|
704 |
II |
167 |
5910 |
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other 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 |
|
705 |
II |
168 |
5911 |
Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles |
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 |
|
706 |
II |
169 |
61 |
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs.1000 per piece |
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 |
|
707 |
II |
170 |
62 |
Articles of apparel and clothing accessories, not knitted or crocheted. |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2022 |
Notification No.21/2021-Central Tax (Rate) dated 31st December, 2021 superseds Notification No. 14/2021 dated 18.11.2021. Hence, Notification No. 14/2021 dated 18.11.2021 is null or ineffective. |
708 |
II |
171 |
63 [other than 6309] |
Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]] |
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" 63" & entry in column (3) of schedule "Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece" Substituted. |
709 |
II |
171A |
6305 32 00 |
Flexible intermediate bulk containers |
***** |
***** |
***** |
***** |
***** |
***** |
01-01-2020 |
Omitted |
710 |
II |
171A1 |
64 |
Footwear of sale value not exceeding Rs.1000 per pair.] |
6% |
21/2021(Rate) -31.12.2021 |
12% |
21/2021-Integrated Tax (Rate) - 31.12.2021 |
6% |
21/2021-Union Territory Tax (Rate) - 31.12.2021 |
01-01-2022 |
Inserted |
711 |
II |
171AA |
6501 |
Textile caps |
6% |
27/2017(Rate) - 22.09.2017 24/2018 (Rate) - 31.12.2018 |
12% |
27/2017 - Integrated Tax (Rate) - 22.09.2017 25/2018 - Integrated Tax (Rate) - 31.12.2018 |
6% |
27/2017 - Union Territory Tax (Rate) - 22.09.2017 24/2018 - Union territory Tax (Rate) - 31.12.2018 |
22-09-2017 |
Inserted as S. No. 171A on 22.09.2017. Later, S. No. 171A substituted/Re-numbered as 171AA. |
712 |
II |
171B |
6505 |
Hats (knitted/crocheted) or made up from lace or other textile fabrics] |
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 |
713 |
II |
172 |
6601 |
Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas) |
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 |
|
714 |
II |
173 |
6602 |
[*****] Whips, riding-crops and the like |
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 |
The words "walking-sticks, seat -sticks" Omitted. |
715 |
II |
174 |
6603 |
Parts, trimmings and accessories of articles of heading 6601 or 6602 |
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 |
|
716 |
II |
175 |
6701 |
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) |
6% |
01/2017(Rate) - 28.06.2017</ |
