1 / 213

Get Final GST Tax Rate with GST Helpline App

GST Helpline is the best app which provides the latest news, GST rules, open discussion forum, GST invoices, GST Bill, GST calculations, final GST rates, GST forms, GST audits, GST acts in multiple languages. Download GST Helpline app and get updated final GST tax rate with full information. GST Helpline app for Android: http://bit.ly/2rnNz7l

Télécharger la présentation

Get Final GST Tax Rate with GST Helpline App

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods. S. No. 1. Chapter Nil 5% 12% 18% 28% 1 (Live animals) All goods other than live horses [0101 Live asses, mules and hinnies 0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats 0105 Live poultry, that is to say, fowls of the species domesticus, ducks, geese, turkeys and guinea fowls. 0106 Other live animal such as Mammals, Birds, Insects] - Live horses [01012100, 010129] - - Gallus 1

  2. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. 2. Chapter 12% 18% 28% 1.All goods in frozen state and put up in unit [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209] 2.Pig fat, free of lean meat, and poultry fat, not rendered otherwise extracted, salted, in brine, dried or smoked put up in unit [0209] 3.Meat and meat offal, salted, in brine, smoked; flours and meals of meat or meat offal put up containers [0210] 2 (Meat and edible meat offal) All goods other than in frozen state and put up in unit containers. [0201 Meat bovine fresh and chilled. 0203 Meat swine, fresh or chilled. 0204 Meat sheep or goats, fresh or chilled. 0205 Meat horses, mules or hinnies, fresh or chilled. 0206 Edible offal of bovine animals, sheep, horses, mules or hinnies, fresh or chilled. 0207 Meat and edible offal, of the poultry of heading - - - containers of animals, of or of containers of edible asses, dried or edible swine, goats, asses, in unit 2

  3. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 0105, chilled. 0208 Other meat and edible meat offal, fresh chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered otherwise extracted, chilled. 1.Fish prawn / shrimp seeds whether or processed, cured or in frozen state 2.All other processed, cured or in frozen state 1.0301 Live fish. fresh or or or fresh, 3 (Fish, crustaceans, molluscs & other aquatic invertebrates) 3. seeds, All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state 1.0303 frozen, fish fillets and other fish meat of heading 0304 2.0304 fillets and other fish meat (whether or not minced), frozen. - - - not Fish, excluding goods, than Fish 3

  4. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 2.0302 or excluding fish fillets other fish meat of 0304 3.0304 Fish fillets and other fish meat (whether or not minced), fresh chilled. 4.0306 Crustaceans, whether shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled. 5.0307 Molluscs, whether shell or not, 3.0305 dried, salted or in brine; smoked fish, whether cooked before or during the smoking process; meals and pellets of fish, fit for human consumption 4.0306 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 crustaceans, fit for human consumption. 5.0307 whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other Fish, Fish, fresh chilled, or not and heading flours, or in of Molluscs, in than 4

  5. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% live, chilled; aquatic invertebrates other crustaceans and molluscs, live, chilled. 6.0308 Aquatic invertebrates other crustaceans and molluscs, live, fresh or chilled. fresh, crustaceans molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption 6.0308 invertebrates other than crustaceans and molluscs, dried, salted or in brine; aquatic invertebrates other crustaceans molluscs, whether or not cooked before or during the smoking process: meals and pellets of aquatic invertebrates other crustaceans molluscs, human consumption. and frozen, than fresh, Aquatic than frozen, smoked than and flours, than and fit for 5

  6. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. 4. Chapter 12% 18% 28% 1.Fresh milk and pasteurised milk, including separated milk, milk cream, concentrated nor containing added sugar or other sweetening matter, excluding Ultra Temperature (UHT) [0401] 2.Eggs eggs, in shell, fresh, preserved cooked [0407] 3.Curd 0406], 4.Lassi [0403], 5.Butter [0403] 6.Chena paneer [0406], 1.Condensed [04029110, 04029920] 1.Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; spreads [0405] 2.Cheese [0406] 4 (Dairy produce; bird’s natural edible products of animal origin, not elsewhere specified) All goods not specified elsewhere. 1.Ultra Temperature (UHT) milk [0401] 2.0402 cream, concentrated or containing added sugar sweetening including skimmed milk powder, milk food for excluding condensed milk. 3.0403 yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing sugar sweetening matter or flavoured containing fruit, nuts or cocoa. milk - eggs; honey; High dairy and not Milk and or other matter High babies, milk Cream, Birds' or [0403, added other or milk or added or 6

  7. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 4.0404 whether concentrated containing sugar sweetening matter; products consisting of natural constituents, whether containing sugar sweetening matter, not specified included. 5.Chena or paneer put up in unit container and bearing registered name [0406]. 6.0408 eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming boiling in water, moulded, frozen or otherwise preserved, other than put up in containers and bearing registered brand name. 7.0409 Natural honey, than put up in unit container and bearing a registered brand name. Whey, or unit not or a added other or other milk or not added other or elsewhere or a brand Birds' or by 7

  8. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% whether containing sugar sweetening matter. 7.0409 honey, put up in unit container bearing a registered brand name. 8.0410 products of animal origin, not elsewhere specified included. All goods not specified elsewhere 1.0502 hogs' or bristles and hair; badger hair and other brush making hair; waste bristles or hair. 2.0503 – blank in tariff 3.0504 bladders stomachs of animals or not added other or Natural and Edible or 1.Human unworked, whether or not washed scoured; waste of human hair [0501] 2.Semen including frozen semen [0511] 5. 5 (Products animal origin, not elsewhere specified included) hair, - - - of Pigs', boars' or or of such Guts, and 8

  9. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% (other than fish), whole and pieces thereof, chilled, salted, in brine, dried or smoked. 4.0505 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 disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5.0506 and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder fresh, frozen, Skins cleaned, Bones 9

  10. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% and waste of these products. 6.0507 tortoise-shell, whalebone whalebone horns, hooves, nails, claws and unworked simply but not cut to shape; powder and waste of these products. 7.0508 and materials, unworked or simply prepared but otherwise shells of molluscs, crustaceans echinoderms cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 8.0509 – blank in tariff Ivory, and hair, antlers, beaks, or prepared Coral similar not worked; or and 10

  11. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 9.0510 castoreum, and cantharides; whether or not dried; glands and other animal used preparation pharmaceutical products, chilled, frozen or otherwise provisionally preserved. 10.0511 products elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than including semen. - Ambergris, civet musk; bile, products in the of fresh, Animal not semen frozen 1.All goods 6. 6 (Live trees and other - - - plants; 11

  12. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% bulbs, roots and the like; flowers ornamental foliage) 7 (Edible vegetables, roots and tubers) cut and 1.Herb, plant, commonly known as jari booti and dry flower; 2.0710 (uncooked or cooked by steaming boiling in water), frozen. 3.0711 provisionally preserved example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), unsuitable in that state for immediate consumption. 4.0714 arrowroot, Jerusalem 7. Fresh vegetables, roots and tubers other than those in frozen preserved state 1.0701 Potatoes, fresh chilled. 2.0702 Tomatoes, fresh chilled. 3.0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh chilled. 4.0704 Cabbages, cauliflowers, kohlrabi, kale bark, dry dry root, - - - or Vegetables or or Vegetables or (for but or Manioc, salep, 12

  13. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% and edible brassicas, fresh or chilled. 5.0705 (Lactuca sativa) chicory (Cichorium spp.), fresh or chilled. 6.0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes similar edible roots, fresh or chilled. 7.0707 Cucumbers and gherkins, fresh chilled. 8.0708 Leguminous vegetables, shelled similar artichokes, potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets. sweet Lettuce and and or or 13

  14. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% unshelled, fresh chilled. 9.0709 vegetables, fresh chilled. 10.0712 Dried vegetables, whole, sliced, broken or in powder, but not further prepared. 11.0713 Dried leguminous vegetables, shelled, whether or not skinned split. 12.0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes or Other or cut, or 14

  15. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% and roots tubers high starch or inulin content, fresh chilled; pith. similar and with or sago Fresh fruits other than in frozen state or preserved 1.0801 Coconuts, fresh or dried, whether or not shelled peeled. 2.0802 nuts, fresh such as Almonds, Hazelnuts filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), 1.0802 areca nuts, whether or not shelled or peeled,. All goods, other than dry fruits, in frozen state or preserved. 1.0811 nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar sweetening matter. 2.0812 nuts, provisionally preserved Dry fruits 2.0801 nuts and cashew nuts, fresh or dried, whether shelled or peeled. 3.0802 nuts, dried, whether or not shelled or peeled, Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Macadamia Kola nuts spp.), other areca nuts. 8. 8 (Edible fruit and nuts; peel citrus fruit melons) Dried - - of or Brazil or not Other or Fruit and Other such as or walnuts, Pistachios, or other nuts, (Cola than Fruit and (for 15

  16. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 4.0804 figs, avocados, mangoes mangosteens, dried. 5.0806 dried, and raisins 6.0813 dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8. Dates, pineapples, guavas, Pistachios, Macadamia nuts, Kola nuts (Cola Areca nuts. 3.0803 Bananas, including plantains, fresh or dried 4.0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 5.0805 fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings similar citrus hybrids, Grapefruit, example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), unsuitable in that state for immediate consumption. 3.0814 citrus fruit or melons (including watermelons), frozen, provisionally preserved in brine, in sulphur water or in other preservative solutions. spp.), and but Grapes, Fruit, Peel of dried or Citrus and 16

  17. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% including pomelos, Lemons (Citrus limon, Citrus limonum) and limes aurantifolia, Citrus latifolia), fresh. 6.0806 Grapes, fresh 7.0807 Melons (including watermelons) and (papayas), fresh. 8.0808 Apples, pears quinces, fresh. 9.0809Apricots, cherries, peaches (including nectarines), plums sloes, fresh. (Citrus papaws and and 17

  18. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 10.0810 fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red and gooseberries, cranberries, bilberries and other fruits of the vaccinium, Kiwi Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Lichi, fresh. 11.0814 Peel of citrus fruit or melons (including Other currants genus fruit, Bore, 18

  19. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% watermelons), fresh. 1.All goods of seed quality 2.0901 beans, roasted. 3.Unprocessed green leaves of tea [0902], 4.Fresh [09101110] and turmeric [09103010] other than in processed form 9. 9 (Coffee, tea, mate and spices) Mate a infusion leaves of a South American shrub. All goods not specified elsewhere 1.0901 whether roasted decaffeinated; coffee husks and skins; substitutes containing coffee in any proportion, other than coffee beans not roasted. 2.0902 whether flavoured, other than unprocessed leaves of tea. 3.0903 4.0904 the genus dried or crushed or ground fruits of the genus Capsicum or - - - Coffee not Coffee, or bitter the of not or ginger coffee fresh Tea, or not green Maté. Pepper of Piper; 19

  20. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% of Pimenta. 5.0905 6.0906 cinnamon-tree flowers. 7.0907 (whole fruit, cloves and stems). 8.0908 mace cardamoms. 9.0909 anise, badian, fennel, coriander, cumin or caraway; berries, other than of seed quality. 10.0910 other than ginger, turmeric (curcuma) other than turmeric, thyme, bay leaves, curry and other spices. the genus Vanilla. Cinnamon and Cloves Nutmeg, and Seeds of juniper Ginger fresh saffron, fresh 20

  21. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. 10. 10 Chapter 12% 18% 28% All goods [other than those put up in unit container and bearing registered name]. 1.1001 Wheat and meslin 2.1002 Rye 3.1003 Barley 4.1004 Oats 5.1005 Maize (corn) 6.1006 Rice 7.1007 Grain sorghum 8.1008 Buckwheat, millet canary other such as Jawar, Bajra, Ragi] - - - - (Cereals) a brand and seed; cereals 21

  22. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. 11. 11 Chapter 12% 18% 28% 1.Flour 1102, 1106] maida, etc. [other than those put up in unit container and bearing a registered brand name]. 2.1101 Wheat or meslin flour. 3.1102 flours than of wheat or meslin i.e. maize flour, flour, etc. 4.1103 Cereal groats, and other those put up in unit container and bearing a 1.Starches; [1108] 1.Malt, whether or not roasted [1107] [1101, 1105, Aata, besan All goods not specified elsewhere. 1.1103 groats, meal and pellets, put up in unit container bearing a registered brand name. 2.1104 grains worked example, rolled, pearled, sliced or kibbled), except rice of heading 1006; germ of whole, rolled, flaked or ground [i.e. of oats, maize or other cereals] 3.1105 powder, granules and pellets of potatoes. 4.1106 powder of the dried leguminous inulin - (Products milling industry; malt; starches; inulin; gluten) of Cereal wheat and Cereal otherwise (for hulled, flaked, Cereal other cereals, (corn) Rye meal pellets, than Meal, flakes, Meal and 22

  23. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% registered brand name. 5.1105 Flour, of potatoes. 6.1106 Flour, of the leguminous vegetables of heading 0713 (pulses), sago or of roots or tubers of heading 0714 or products Chapter 8 i.e. of tamarind, of singoda, mango etc. All goods of seed quality 1.1201 beans, whether or not broken. 2.1202 Ground- nuts, roasted vegetables heading (pulses), of sago or of roots or tubers of heading 0714 or of the products Chapter 8 i.e. of tamarind, singoda, etc. 5.1109 00 00 Wheat gluten, whether or not dried of 0713 dried of of of of the of flour, 12. 12 All goods other than of seed quality 1.1201 beans, whether or not broken. 2.1202 Ground-nuts, not roasted otherwise - - - (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Soya Soya not or or cooked, 23

  24. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% otherwise cooked, whether or not shelled broken. 3.1204 Linseed, whether or not broken. 4.1205 Rape or colza whether or not broken. 5.1206 Sunflower seeds, whether or not broken. 6.1207 Other oil seeds oleaginous fruits (i.e. Palm nuts kernels, cotton seeds, Castor oil Sesamum seeds, Mustard seeds, Saffower (Carthamus whether shelled or broken. 3.1203 Copra 4.1204 whether broken. 5.1205 colza seeds, whether or not broken. 6.1206 seeds, whether or not broken. 7.1207 seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, seeds, seeds, (Carthamus tinctorius) Melon seeds, Poppy seeds, Mango kernel, Niger seed, whether broken. or not or Linseed, or not Rape or seeds, Sunflower Other oil and Sesamum Mustard Saffower and seeds, seeds, Ajams, Kokam) or not 24

  25. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 8.Flour and meals of oil seeds oleaginous other than those of mustard [1208] 9.Hop cones, dried, whether ground, powdered or in the pellets; [1210]. 10.Plants and parts of plants seeds and fruits), of a kind used primarily in perfumery, pharmacy insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed powdered [1211]. 11.Locust seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones tinctorius) seeds, Melon seeds, seeds, Ajams, Mango kernel, Niger Kokam) whether or not broken. 7.1209 Seeds, fruit and spores, of a kind used for sowing. 8.Hop fresh [1210]. 9.Plants parts of plants (including seeds fruits), of a kind primarily perfumery, in pharmacy for insecticidal, fungicidal similar or Poppy fruits, seed, or not form of lupulin (including cones, in for and or and used in or beans, or or 25

  26. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% purpose, fresh or [1211]. 10.Locust beans, seaweeds and other sugar beet and sugar fresh or chilled [1212]. 11.Cereal and unprepared, whether or not chopped, ground, pressed or in the form of pellets [1213] 12.Swedes, mangolds, fodder hay, (alfalfa), clover, sainfoin, forage lupines, vetches and other products (including unroasted roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not specified or included [1212]. kernels and chilled vegetable chicory algae, cane, elsewhere straw husks, roots, lucerne kale, and 26

  27. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% similar forage products, whether or not in the form of pellets 1214]. 1.Lac Shellac [1301] 1.1301 gums, resins, gum- resins and oleoresins (for balsams), other than lac and shellac. 2.Compounded asafoetida commonly known as heeng [1301] 3.Guar meal or guar gum refined split [1302] 13. 13 and Natural - All goods not specified elsewhere 1.1302 saps and extracts; pectic pectinates pectates; and other mucilages and whether modified, from products; other than Guar meal or guar gum refined split. 1.Indian [14049050] - (Lac; resins and other vegetable and extracts) gums, saps example, Vegetable substances, and agar-agar thickeners, or derived vegetable not 1.Betel [14049040] 14. 14 leaves All goods not specified elsewhere 1.1401 materials of a kind used primarily for plaiting - katha - (Vegetable plaiting materials; vegetable products, elsewhere Vegetable not (for 27

  28. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% specified included) or example, bamboos, rattans, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). 2.1404 Vegetable products elsewhere specified or included such as cotton Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind primarily carving, shell, Rudraksha other than leaves and Indian katha.] Vegetable fats and oils [1507 to 1516] 2.1507 bean oil and its fractions, whether or reeds, not linters, used for coconut unworked, seeds; Betel 1.Margarine, Linoxyn [solidified oil]; edible mixtures or preparations of animal or vegetable fats or oils or of 15. 15 - Animal fats and oils [1501 to 1506] 1.1501 (including lard) and poultry fat, other - (Animal vegetable fats and oils and cleavage products; and linseed their Soya- Pig fat 28

  29. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% prepared fats; animal or vegetable waxes) edible not refined, but not chemically modified. 3.1508 nut oil fractions, whether or not refined, but not chemically modified. 4.1509 and its fractions, whether refined, chemically modified. 5.1510 oils and fractions, solely from olives, whether refined, chemically modified, including blends of these oils or fractions with oils or fractions heading 1509 6.1511 and its fractions, than that of heading 0209 or 1503. 2.1502 bovine sheep or goats, other than those of heading 1503. 3.1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. 4.1504 oils and fractions, of fish or marine whether refined, chemically modified. 5.1505 grease substances therefrom (including lanolin). 6.1506 animal fats and oils and their fractions, whether fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions heading 1516 [1517] 2.Glycerol, glycerol waters and glycerol lyes [1520 00 00], 3.Vegetable waxes, etc. [1521] 4.Degras, resulting from the treatment of fatty substances or animal or vegetable waxes [1522] Fats animals, of Ground- and its of crude; Olive oil or but not not residues Fats and their Other their mammals, or but obtained not not or but not not Wool and fatty derived of Other Palm oil or not 29

  30. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% whether refined, chemically modified. 7.1512 seed, safflower or cotton-seed oil and fractions whether refined, chemically modified. 8.1513 (copra), palm kernel or babassu oil and fractions whether refined, chemically modified. 9.1514 colza or mustard oil and thereof, whether or not refined, but not chemically modified. 10.1515 fixed vegetable fats or but not not refined, chemically modified. 7.1516 fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, esterified elaidinised, whether or not refined, but not further prepared. 8.1518 fats and oils and their fractions, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or chemically modified, excluding those of heading inedible mixtures or preparations Animal or vegetable fats or oils or of fractions of different but not Animal Sunflower- thereof, or but re- or not not Coconut Animal boiled, thereof, or but not not Rape, otherwise fractions 1516; of Other 30

  31. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 11.1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, esterified elaidinised, whether or not refined, but not further prepared. 12.1518 Vegetable fats and oils and their fractions, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 fats of oils of this chapter, elsewhere specified of included.] not re- or boiled, 31

  32. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. 16. 16 Chapter 12% 18% 28% - - All goods 1.1601 Sausages and similar products, of meat, meat offal or blood; preparations based on these products. 2.1602 prepared or preserved meat, meat offal or blood. 3.1603 and juices of meat, fish or crustaceans, molluscs aquatic invertebrates. 4.1604 Prepared preserved fish; caviar and caviar substitutes prepared from fish eggs. 5.1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved. - - - (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates) food Other Extracts or other or 1.Cane jaggery (gur) [1701] 1.Beet sugar, cane sugar, sugar [1701] 1.Refined containing flavouring 1.Molasses [1703] 2.Chewing gum / bubble gum and 17. 17 sugar added khandsari (Sugar and sugar confectionery) or white 32

  33. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 2.Palmyra [1702] colouring sugar cubes [1701 91, 1701 99] 2.All goods under 1702 [lactose, maple glucose, fructose, sugar, honey, etc.], other than palmyra sugar 3.Sugar confectionery (excluding chocolate and bubble / chewing [1704] - matter, sugar chocolate, containing [1704] not cocoa falling syrup, dextrose, invert artificial white gum) 1.Cocoa beans whole or broken, raw or roasted [1801] 2.Cocoa shells, husks, skins and cocoa waste [1802] and 3.Cocoa paste whether or not [1803] 1.Cocoa butter, fat and oil [1804] 2.Cocoa powder, not containing sugar or sweetening matter [1805] and 3.Chocolates and other food containing [1806] 18. 18 - - (Cocoa and cocoa preparations) added other preparations de-fatted cocoa 33

  34. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. 19. 19 Chapter 12% 18% 28% 1.Puffed commonly known Muri, flattened or beaten rice, commonly known Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known Murki [1904] 2.Pappad, whatever name it is known, except served consumption [1905] 3.Bread (branded otherwise), except served 1.Mixes and doughs for the preparation of bread, pastry and other baker's wares [1901] 2.Pizza bread [1905] 3.Seviyan (vermicelli) [1902] 4.Tapioca substitutes therefor prepared starch, in the form of flakes, grains, pearls, siftings or in similar forms. [1903] 5.Rusks, toasted bread and similar toasted products [1905 40 00]. 1.Preparations infant use, put up for retail sale [1901] 2.Pasta, whether or not cooked or stuffed (with meat or other substances) otherwise prepared, such as spaghetti, macaroni, lasagne, ravioli, couscous, whether or not prepared. [1902] 3.Corn flakes, bulgar wheat, foods obtained from cereal flakes [1904] 4.Waffles and wafers other than coated with chocolate or containing chocolate [1905 32] 5.Pastries and cakes [1905 90 10] 1.Malt preparations of flour, groats, meal, starch or malt extract, containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not specified or included; food preparations of goods of heading 0401 to 0404, containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted elsewhere specified or included, other than preparations for infant use put up for retail sale and mixes and doughs preparation of bakers’ wares. 2.Waffles and wafers coated with chocolate rice, - for extract; food (Preparations of cereals, starch or milk; pastrycooks’ products) flour, as not as or and noodles, gnocchi, cannelloni; elsewhere from not (sabudana) as prepared by basis not when for for the or when for 34

  35. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% or chocolate [1905 32] containing consumption and bread [1905] - pizza 1.All goods of 2009 i.e. fruit vegetable juices 2009 Fruit (including grape must) and vegetable juices, unfermented and not containing added spirit, whether containing added sugar or other matter.] 20. 20 - All goods not specified elsewhere 1.2001 fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 2.2002 prepared or preserved otherwise than by vinegar or acetic acid. 3.2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 4.2004 vegetables prepared or otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006. - (Preparations of vegetables, fruits, nuts or other parts of plants) juices, Vegetables, juices or not Tomatoes sweetening Other preserved 35

  36. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 5.2005 vegetables prepared or otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. 6.2006 fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). 7.2007 fruit marmalades, or nut purée and fruit or nut pastes, obtained by cooking, whether containing sugar sweetening matter. 8.2008 nuts and edible plants, prepared Other preserved Vegetables, Jams, jellies, fruit or not added other or Fruit, other parts otherwise of or 36

  37. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 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 squash of Mango, Lemon, Pineapple or other fruits seeds, Orange, All goods not specified elsewhere 1.2101 20 Extracts, essences concentrates of tea or mate, preparations with a basis extracts, essences or concentrates or with a basis of tea or mate (i.e. instant tea, quick 1.Prasadam [2106] supplied religious places temples, mosques, churches, gurudwaras, dargahs, etc. 1.Sweetmeats [2106 90] 1.Roasted [2101 30] 2.Roasted substitutes [2101 30] 3.Extracts essences thereof [2101 30] 4.Yeasts and prepared baking powders [2102] 5.Texturised vegetable proteins (soya bari) [2106]. 1.Extracts, and concentrates of coffee, preparations with a basis extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) [2101] 2.Mixed condiments and mixed mustard essences 21. 21 chicory (Miscellaneous edible preparations) and by coffee and of these like and and of these seasonings; flour and 37

  38. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 6.2106 90 Namkeens, bhujia, chabena and similar edible preparations in ready consumption form. brewing black tea, tea aroma, etc.) 2.2103 and therefor. 3.2104 and broths preparations therefor; homogenised composite preparations. 4.2105 and other edible ice, whether containing cocoa. 5.2106 of food including food mixes, drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, meal and prepared mustard, other sauces and prearations therefor [2103] 3.Food preparations not elsewhere specified or included i.e. Protein concentrates textured substances, syrups added flavouring or colouring matter, not elsewhere specified or included; syrup; glucose syrup and malto dextrine syrup, preparations making non-alcoholic beverages, flavouring Churna Custard [2106]. 4.Pan masala [2106 90 20] mixture, Sauces preparations for Soups and and protein Sugar- containing food Ice cream or not lactose All kinds mixes instant Compound soft for Food material, for powder pan, pasteurized 38

  39. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% Diabetic foods; other than Namkeens, bhujia, chabena and similar edible preparations in ready consumption form. All goods not specified elsewhere 1.2201 including natural or artificial waters and aerated waters, containing sugar sweetening matter nor flavoured. 2.2207 Ethyl alcohol and other denatured, of any strength. 3.2209 Vinegar and substitutes vinegar from acetic acid.] mixture, for 1.Water than mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in container] [2201] 2.Non-alcoholic Toddy, Neera [2201] 3.Tender coconut water put up in unit container and bearing registered 1.Ice and snow [2201 90 10] 2.Soya milk drinks [2202 90 10] 3.Fruit pulp or fruit juice based drinks [2202 90 30] 4.Tender water put up in unit container bearing a registered brand name [2202 90 90] 5.Beverages containing [2202 90 30] 1.Other beverages [2202 90 90] 2.Aerated containing sugar sweetening matter or flavoured [2202 10] 22. 22 [other aerated, - non-alcoholic (Beverages, spirit and vinegar) waters, added other Waters, or mineral not coconut added other or sealed and spirits, milk for obtained a 39

  40. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% brand [2202 90 90] 1.Aquatic feed, poultry feed & cattle including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2305, 2306, , 2309] name 23. 23 All goods not specified elsewhere 1.2301 meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for consumption; greaves. 2.2303 of manufacture similar beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. 3.2307 lees; argol. [Lees - - - (Residues waste from the food industries; prepared animal fodder) and feed, Flours, human 2304, Residues starch and residues, Wine 40

  41. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% refers to deposits of dead yeast or residual yeast and particles precipitate, carried by the action of "fining", to the bottom of a vat of wine after fermentation aging. Argol –tartar obtained from wine fermentation] 1.Tobacco [under charge] other that are or and 1.All specified other than biris. 24. 24 - leaves reverse - - goods not (Tobacco manufactured tobacco substitutes) 25, 25 (Salt; earths and stone; plastering materials, and cement) and elsewhere, 1.Common salt, by name known, including iodized other fortified salts, namak salt], namak [2501 00 10] 1.Marble travertine [2515 12 10] 2.Granite [2516]. 1.Sulphur recovered as by-product refining of crude oil [2503 00 10] 1.Marble and travertine, other thanblocks [2515 12 20, 2515 12 90] 2.Granite, other than blocks [2516] 3.Portland aluminous slag cement, super sulphate cement and similar cements, whether or not coloured or in the All goods not specified elsewhere 1.2501 than common salt. 2.2502 Unroasted iron pyrites. 3.2503 of all kinds, other than sulphur, precipitated sulphur and colloidal sulphur. and sulphur; whatever it blocks in is Salt other blocks lime and cement, cement, sendha [rock kala Sulphur sublimed hydraulic 41

  42. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 4.2504 graphite. 5.2505 sands of all kinds, whether coloured, other than metal bearing sands of Chapter 26. 6.2506 (other than natural sands); whether roughly trimmed or merely sawing or otherwise, into blocks or slabs of a (including shape. 7.2507 and other kaolinic clays, whether or not calcined. 8.2508 clays (not including expanded clays of heading andalusite, kyanite and Natural form [2523] of clinkers Natural or not Quartz quartzite, or not cut, by rectangular square) Kaolin Other 6806), sillimanite, 42

  43. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% whether calcined; chamotte or dinas earths. 9.2509 10.2510 calcium phosphates, natural calcium phosphates and chalk. 11.2511 barium (barytes); barium (witherite), whether or not calcined, other than barium oxide of heading 2816. 12.2512 fossil meals example, kieselguhr, tripolite diatomite) similar earths, whether or not calcined, of an apparent gravity of 1 or less. or mullite; not Chalk. Natural aluminium phosphatic Natural sulphate natural carbonate Siliceous (for and and siliceous specific 43

  44. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 13.2513 stone; emery; natural corundum, garnet natural whether or not heat- treated. 14.2514 whether roughly trimmed or merely sawing or otherwise, into blocks or slabs of a (including shape. 15.2515 Ecaussine and other monumental building alabaster than Marble travertine] 16.2516 basalt, and monumental building Pumice natural other abrasives, and Slate, or not cut, by rectangular square) calcareous or stone; [other marble and Porphyry, sandstone other or stone, 44

  45. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% whether roughly trimmed or merely sawing or otherwise, into blocks or slabs of a rectangular (including shape. 17.2517 gravel, broken or crushed stone, of a kind commonly used for aggregates, for road metalling railway ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or industrial whether incorporating materials cited in the first part of the heading; macadam; grenules cheeping or not cut, by square) Pebbles, concrete or for or other similar waste, or not the tarred and 45

  46. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% powder of stones heading 2516 whether or not it treated. 18.2518 whether calcined or sintered, including dolomite roughly trimmed or merely sawing or otherwise, into blocks or slabs of a (including shape; ramming mix. 19.2518 10 dolomite, Not calcined sintered 20.2519 magnesium carbonate (magnesite); magnesia; burned magnesia, whether or not containing small quantities of other oxides added 2515 or Dolomite, or not cut, by rectangular square) dolomite or Natural fused dead- (sintered) 46

  47. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% before other oxide, whether or not pure. 21.2520 anhydrite; plasters (consisting calcined gypsum or calcium whether coloured, with or without quantities accelerators retarders. 22.2521 flux; limestone and other stone, of a kind used for the manufacture of lime or cement. 23.2522 slaked hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 24.2524 Asbestos. sintering; magnesium Gypsum; of sulphate) or not small of or Limestone calcareous Quicklime, lime and 47

  48. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 25.2525 including splitting; mica waste. 26.2526 steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a (including shape; talc. 27.2528 borates concentrates thereof (whether calcined), but not including separated natural brine; natural boric acid containing not more than 85% of H3BO3 28.2529 leucite, and syenite; fluorspar. 29.2530 substances Mica, Natural rectangular square) Natural and or not borates from Feldspar; nepheline nepheline Mineral not 48

  49. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% elsewhere specified or included. All ores concentrates [2601 to 2617] 1.2601 and concentrates, including iron pyrites 2.2602 ores concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 3.2603 ores concentrates. 4.2604 ores concentrates. 5.2605 ores concentrates. 26. 26 - and - All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620, 2621] 1.2619 Slag, (other granulated scalings and other waste manufacture of iron or steel. 2.2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing arsenic compounds. 3.2621 Other slag and ash, seaweed ash (kelp); ash and residues from the incineration of municipal waste. - (Ores, slag and ash) Iron ores roasted dross than slag), Manganese and from the metals, their Copper or and Nickel including and Cobalt and 49

  50. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% S. No. Chapter 12% 18% 28% 6.2606 ores concentrates. 7.2607 ores concentrates. 8.2608 and concentrates. 9.2609 and concentrates. 10.2610 ores concentrates. 11.2611 ores concentrates. 12.2612 or thorium ores and concentrates. 13.2613 Molybdenum ores concentrates. 14.2614 ores concentrates. 15.2615 tantalum, vanadium or zirconium ores and concentrates. Aluminium and Lead and Zinc ores Tin ores Chromium and Tungsten and Uranium and Titanium and Niobium, 50

More Related