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GST on Gifts

It is being reported that gifts and perquisites supplied by companies to their employees will be taxed in GST. Gifts upto a value of Rs 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than Rs 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business.

 

The question arises as to what constitutes a gift. Gift has not been defined in the GST law. In common parlance, gift is made without consideration, is voluntary in nature and is made occasionally. It cannot be demanded as a matter of right by the employee and the employee cannot move a court of law for obtaining a gift.

 

Another issue is the taxation of perquisites. It is pertinent to point out here that the services by an employee to the employer in the course of or in relation to his employment is outside the scope of GST (neither supply of goods or supply of services). It follows therefrom that supply by the employer to the employee in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST. Further, the input tax credit (ITC) scheme under GST does not allow ITC of membership of a club, health and fitness centre [section 17 (5) (b) (ii)]. It follows, therefore, that if such services are provided free of charge to all the employees by the employer then the same will not be subjected to GST, provided appropriate GST was paid when procured by the employer. The same would hold true for free housing to the employees, when the same is provided in terms of the contract between the employer and employee and is part and parcel of the cost-to-company (C2C).

 

For More details about GST Click here Pearl GST

 

GST on Education

  1. There are some press reports that education will become expensive under GST. These are completely unsubstantiated. There is no change made in any subject relating to education in the GST era, except to reduce tax rate on certain items of education such as school bags etc.
  2. It may be mentioned that services provided by an educational institution to students, faculty and staff are exempt:
  • Pre-school education and education up to higher secondary school or equivalent;
  • Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force;
  • Education as a part of an approved vocational education course.
  1. Transportation of students, faculty and staff services provided to an educational institution (providing pre-school education and education up to higher secondary school or equivalent) are exempt from GST. Similarly, catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory, to an educational institution providing education upto higher secondary school or equivalent, are also exempt from GST. Further, security or cleaning or housekeeping services performed in such educational institutions are also exempt from GST. Finally, services relating to admission to, or conducting of examination by, such institutions, upto higher secondary, too are exempt from GST. Thus, education upto Higher Secondary School level does not suffer GST on output services and also on most of the important input services. Some of the input services like transport, canteen etc. provided by private players to educational institutions were subject to service tax in pre-GST era and the same is continued in GST regime.
  2. Charitable Trust

Charitable trust running educational institutions are exempt from GST. Apart from the general exemption available to all educational institutions, charitable activities of entities listed under Section 12AA of the Income Tax Act is also exempt. The term charitable activity, as defined in the notification is as follows:

  • abandoned, orphaned or homeless children
  • Physically or mentally abused and traumatized persons
  • Prisoners
  • Persons over the age of 65 years residing in a rural area are also exempt from GST.
  1. Hence, there has been no change in taxability of educational and other services on account of GST
  2. List of GST rates on clarification:
Heading Description of Services Rate
9992 Education Services 18%
9992 Services provided by:

(a) by an educational institution to its students, faculty and staff;

(b) to an educational institution, by way of, –

transportation of students, faculty and staff;

catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;

security or cleaning or housekeeping services performed in such educational institution;

services relating to admission to, or conduct of examination by, such institution; up to higher secondary:

Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher  secondary school or Equivalent

NIL
9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programs, except Executive Development Programs

two-year full time Post Graduate Programs in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;

fellow programs in Management;

(c) five-year integrated programs in Management.

NIL
90 or any Chapter Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind Braille instruments, paper etc. 5%

As evidenced by above, school education, preschools to post graduation have been exempted from GST. This will ensure that students are not taxed on payments made to educational institutions.

However, some of the programs will attract taxes under GST. These include non-conventional courses of short duration, training programs for working people and educational events organised by a foreign-based entity. Therefore, students and professionals, enrolled in such educational programs will probably end up spending more in terms of fees and taxes.

For More details about GST Click here Pearl GST

LIST OF GOODS AT 28% RATE

SCHEDULE VII: LIST OF GOODS AT 28% RATE

S.NO DESCRIPTION OF GOODS
1 Molasses
2 Chewing gum / bubble gum and white chocolate, not containing cocoa
3 Cocoa butter, fat and oil
4 Cocoa powder, not containing added

sugar or sweetening matter

5 Chocolates and other food preparations containing cocoa
6 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on

a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on

a totally defatted basis not elsewhere specified or included [other than prepa- rations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’

7 Waffles and wafers coated with choco- late or containing chocolate
8 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
9 Food preparations not elsewhere spec- ified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavour- ing or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup,

Compound preparations for making non-alcoholic beverages, Food flavour- ing material, Churna for pan, Custard powder

10 Pan masala
11 Other non-alcoholic beverages
12 All goods [including aerated waters], containing added sugar or other sweet- ening matter or flavoured
13 Unmanufactured tobacco; tobacco re- fuse [other than tobacco leaves]
14 Cigars, cheroots, cigarillos and ciga- rettes, of tobacco or of tobacco substi- tutes
15 Other manufactured tobacco and man- ufactured tobacco substitutes; “homo- genised” or “reconstituted” tobacco; tobacco extracts and essences [includ- ing biris]
16 Marble and travertine, other than blocks
17 Granite, other than blocks
18 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
19 Avgas
20 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium
21 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
22 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
23 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
24 Glaziers’ putty, grafting putty, resin ce- ments, caulking compounds and other mastics; painters’ fillings; non- refracto- ry surfacing preparations for facades, indoor walls, floors, ceilings or the like
25 Perfumes and toilet waters
26 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [oth- er than kajal, Kumkum, Bindi, Sindur, Alta]
27 All goods, i.e. preparations for use on the hair such as Shampoos; Prepara- tions for permanent waving or straight- ening; Hair lacquers; Brilliantines (spir- ituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]
28 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]
29 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other per- fumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and anti- perspirants
30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwo- vens, impregnated, coated or covered with soap or detergent
31 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxilia- ry washing preparations) and cleaning preparations, whether or not contain- ing soap,
32 Lubricating preparations (including cut- ting-oil preparations, bolt or nut release preparations, anti-rust or anti-corro- sion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils ob- tained from bituminous minerals
33 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations),
34 Modelling pastes, including those put up for children’s amusement
35 Prepared explosives, other than propellant powders; such as Industrial explosives
36 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
37 Ferro-cerium and other pyrophoric al- loys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters
38 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for min- eral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
39 Preparations and charges for fire-ex- tinguishers; charged fire-extinguishing grenades
40 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41 Hydraulic brake fluids and other pre- pared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
42 Anti-freezing preparations and prepared de-icing fluids
43 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
44 Baths, shower baths, sinks, wash ba- sins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics
45 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]
46 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cy- cle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres]
47 Retreaded or used tyres and flaps
48 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rick- shaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]
49 Other articles of vulcanised rubber other than hard rubber (other than erasers)
50 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber
51 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
52 Trunks, suit-cases, vanity-cases, ex- ecutive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instru- ment cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile mate- rials, of vulcanised fibre or of paper- board, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than

of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]

53 Articles of apparel and clothing ac- cessories, of leather or of composition leather
54 Other articles of leather or of composi- tion leather
55 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons
56 Articles of apparel, clothing accessories and other articles of furskin
57 Articles of artificial fur
58 Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding sub- stances, other than specified boards
59 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
60 Plywood, veneered panels and similar laminated wood
61 Densified wood, in blocks, plates, strips, or profile shapes
62 Wooden frames for paintings, photo- graphs, mirrors or similar objects
63 Builders’ joinery and carpentry of wood, including cellular wood panels, as- sembled flooring panels, shingles and shakes
64 Wood paving blocks, articles of den- sified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchen- ware
65 Wall paper and similar wall coverings; window transparencies of paper
66 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
68 Wigs, false beards, eyebrows and eye- lashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
69 Setts, curbstones and flagstones, of

natural stone (except slate)

70 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other cal- careous stone
71 Worked slate and articles of slate or of

agglomerated slate

72 Articles of asphalt or of similar material (for example, petroleum itumen or coal tar pitch)
73 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or

of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders

74 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented
75 Articles of cement, of concrete or of artificial stone, whether or not rein- forced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated struc- tural components for building or civil engineering
76 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbes- tos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
77 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral sub- stances or of cellulose, whether or not combined with textiles or other materials
78 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
79 Articles of stone or of other mineral sub- stances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included
80 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
81 Ceramic flooring blocks, support or filler tiles and the like
82 Chimney-pots, cowls, chimney liners, architectural ornaments and other ce- ramic constructional goods
83 Ceramic pipes, conduits, guttering and pipe fittings
84 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
85 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
86 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
87 Statuettes and other ornamental ceramic articles
88 Other ceramic articles
89 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
90 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
91 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
92 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
93 Safety glass, consisting of toughened (tempered) or laminated glass
94 Multiple-walled insulating units of glass
95 Glass mirrors, whether or not framed, including rear-view mirrors
96 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cath- ode-ray tubes or the like
97 Signalling glassware and optical el- ements of glass (other than those of heading 7015), not optically worked
98 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a back- ing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms
99 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]
100 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boil- ers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
101 Radiators for central heating, not elec- trically heated, and parts thereof, of iron or steel; air heaters and hot air distrib- utors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
102 Sanitary ware and parts thereof of iron and steel
103 All goods other than utensils i.e. sani- tary ware and parts thereof of copper
104 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings
105 Doors, windows and their frames and thresholds for doors
106 All goods other than utensils i.e. sani- tary ware and parts thereof
107 Razors and razor blades (including razor blade blanks in strips)
108 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleav- ers, choppers and mincing knives,); manicure or pedicure sets and instru- ments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]
109 Base metal mountings, fittings and sim- ilar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automat- ic door closers of base metal
110 Armoured or reinforced safes, strong-boxes and doors and safe de- posit lockers for strong-rooms, cash or deed boxes and the like, of base metal
111 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
112 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, pack- aging), of base metal
113 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal,
114 Spark-ignition reciprocating or rotary internal combustion piston engine
115 Compression-ignition internal combustion piston engines (diesel or semi-die- sel engines)
116 Parts suitable for use solely or principal- ly with the engines of heading 8407 or 8408
117 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines , con-

crete pumps [8413 40 00], other rotary positive displacement pumps

118 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
119 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
120 Refrigerators, freezers and other refrig- erating or freezing equipment, electric or other; heat pumps other than air con- ditioning machines
121 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reac- tors, columns or towers or chemical storage tanks [8419 89 10], Glass lined

equipment  Auto claves other than for cooking or heating food, not elsewhere speci- fied or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devic- es , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD

122 Dish washing machines, household
123 Electric or electronic weighing machin- ery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds
124 Fire extinguishers
125 Fork-lift trucks; other works trucks fitted with lifting or handling equipment
126 Other lifting, handling, loading or un- loading machinery (for example, lifts, escalators, conveyors, teleferics)
127 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
128 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of con- necting to an automatic data process- ing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle
130 Household or laundry-type washing ma- chines, including machines which both wash and dry
131 Other office machines (for example, hectograph or stencil duplicating ma- chines, addressing machines, automat- ic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]
132 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
133 Machinery for preparing or making up tobacco, not specified or included else- where in this chapter
134 Passenger boarding bridges of a kind used in airports and other
135 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
136 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packing’s; mechanical seals
137 Static converters (for example, rectifiers) and inductors [other than Trans- formers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138 Primary cells and primary batteries
139 Electric accumulators, including separa- tors therefor, whether or not rectangular (including square)
140 Vacuum cleaners
141 Electro-mechanical domestic applianc- es, with self-contained electric motor, other than vacuum cleaners
142 Shavers, hair clippers and hair-remov- ing appliances, with self-contained electric motor
143 Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combus- tion engines (for example, ignition mag- netos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dyna- mos, alternators) and cut-outs of a kind used in conjunction with such engines
144 Electrical lighting or signalling equip- ment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
145 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumu- lators, magnetos), other than lighting equipment
146 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors
147 ISDN System [8517 69 10], ISDN Termi-nal Adaptor [8517 69 20], X 25 Pads
148 Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers ,Electric sound amplifier sets
149 Sound recording or reproducing apparatus
150 Parts and accessories suitable for use solely or principally with the apparatus
151 Transmission apparatus for radio-broad- casting or television, whether or not incorporating reception apparatus or sound recording or reproducing appara- tus; television cameras, digital cameras and video cameras recorders [other than CCTV]
152 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
153 Reception apparatus for radio-broad- casting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
154 Monitors and projectors, not incorporat- ing television reception apparatus; re- ception apparatus for television, wheth- er or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than com- puter monitors not exceeding 17 inches]
155 Parts suitable for use solely or principal- ly with the apparatus
156 Electrical signalling, safety or traffic control equipment for railways, tram- ways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
157 Electric sound or visual signalling apparatus (for example, bells, sirens, indica- tor panels, burglar or fire alarms),
158 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sock- ets, lamp-holders, and other connec- tors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables
159 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus
160 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]
161 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]
162 Brushes and goods under 8545 (including arc lamp carbon and battery carbon)
163 Insulating fittings for electrical ma- chines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
164 Motor vehicles for the transport of ten or more persons, including the driver
165 Motor cars and other motor vehicles principally designed for the transport of persons including station wagons and racing cars [other than Cars for physi- cally handicapped persons]
166 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
167 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for ex- ample, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radio- logical unit)
168 Chassis fitted with engines, for the motor vehicles
169 Bodies (including cabs), for the motor vehicles
170 Parts and accessories of the motor vehicles of [other than specified parts of tractors]
171 Works trucks, self-propelled, not fitted with lifting or handling equipment, of  the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
172 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
173 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars; side-cars
174 Parts and accessories of vehicles
175 Trailers and semi-trailers; other vehi- cles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
176 Aircrafts for personal use
177 Yachts and other vessels for pleasure or sports; rowing boats and canoes
178 Goggles
179 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
180 Photographic (other than cine- matographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps
181 Cinematographic cameras and projec- tors, whether or not incorporating sound recording or reproducing apparatus
182 Image projectors, other than cine- matographic; photographic (other than cinematographic) enlargers and reducers
183 Apparatus and equipment for photo- graphic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negato- scopes; projection screens
184 Compound optical microscopes, including those for photomicrography cine- photomicrography or micro projection
185 Microscopes other than optical micro- scopes; diffraction apparatus
186 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
187 Direction finding compasses; other navigational instruments and appliances
189 Surveying (including photogrammetrical surveying), hydrographic, oceanograph- ic, hydrological, meteorological or geo- physical instruments and appliances, excluding compasses; rangefinders
190 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights
191 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiother- apy apparatus, X-ray tubes and other X-ray generators, high tension genera-

tors, control panels and desks, screens, examinations or treatment tables, chairs and the light

192 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibi- tions), unsuitable for other uses
193 Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal
194 Wrist-watches, pocket-watches and other watches, including stop watches,
195 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, space- craft or vessels
196 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)
197 Time switches with clock or watch movement or with synchronous motor
198 Watch movements, complete and as- sembled
199 Complete watch movements, unassem- bled or partly assembled (movement sets); incomplete watch movements, assembled; rough
200 Watch cases and parts thereof
201 Cases for other than clocks, and parts thereof
202 Watch straps, watch bands and watch bracelets, and parts thereof
203 Other watch parts
204 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
205 Other string musical instruments (for example, guitars, violins, harps)
206 Wind musical instruments (for exam- ple, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
207 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
208 Musical instruments, the sound of which is produced, or must be amplified, elec- trically (for example, organs, guitars, accordions)
209 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments
210 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for me- chanical instruments) of musical instru- ments; metronomes, tuning forks and pitch pipes of all kinds
211 Revolvers and pistols,
212 Seats (other than those of whether or not convertible into beds, and parts thereof
213 Other furniture [other than bamboo furniture] and parts thereof
214 Mattress supports; articles of bedding and similar furnishing (for example, mat- tresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
215 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
216 Video games consoles and Machines
217 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
218 Articles and equipment for general physical exercise, gymnastics, athletics
219 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
220 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding)
221 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not else- where specified or included; worked, unhardened gelatin  and its articles
222 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks
223 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
224 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
225 Scent sprays and similar toilet sprays, and mounts and heads therefor; pow- der-puffs and pads for the application of cosmetics or toilet preparations
226 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
227 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing
228 All dutiable articles intended for personal use
229 Lottery authorized by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Cen- tral Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organizing State, whichever is higher.

Explanation 2.-

(1)        “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.

(2)        Organising state has the same meaning as assigned to it in clause

(f) of sub-rule (1) of rule 2 of the

Lotteries (Regulation) Rules, 2010.

For More details about GST Click here Pearl GST

LIST OF GOODS AT 18% RATE

SCHEDULE VI: LIST OF GOODS AT 18% RATE

S.NO DESCRIPTION OF GOODS
1 Condensed milk
2 Malt, whether or not roasted
3 Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
4 Bidi wrapper leaves (tendu)
5 Indian katha
6 All goods i.e. Margarine, Linoxyn
7 Glycerol, crude; glycerol waters and

glycerol lyes

8 Vegetable waxes (other than tri-

glycerides), Beeswax, other insect

wax-es and spermaceti, whether or not refined or coloured

9 Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes
10 All goods, including refined sugar con- taining added flavouring or col-ouring matter, sugar cubes
11 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colour- ing matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12 Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]
13 Preparations suitable for infants or

young children, put up for retail sale

14 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
15 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16 All goods i.e. Waffles and wafers other than coated with chocolate or contain- ing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]
17 All goods i.e Extracts, essences and concentrates of tea or mate, and prepa- rations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18 Curry paste
19 Mayonnaise and salad dressings
20 Mixed condiments and mixed seasoning
21 Soups and broths and preparations therefor; homogenised composite food preparations
22 Ice cream and other edible ice, whether

or not containing cocoa

23 All kinds of food mixes including instant food mixes, soft drink con-centrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized mill- stone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabe- na and similar edible preparations in ready for consumption form]
24 Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweet- ening matter nor fla-voured
25 Ethyl alcohol and other spirits, dena- tured, of any strength
26 Vinegar and substitutes for vinegar obtained from acetic acid
27 Sulphur recovered as by-product in

refining of crude oil

28 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
29 Slag, ash and residues (other than from the manufacture of iron or steel) con- taining metals, arsenic or their com- pounds
30 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
31 Oils and other products of the distilla- tion of high temperature coal tar; simi- lar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene
32 Pitch and pitch coke, obtained from coal

tar or from other mineral tars

33 Petroleum oils and oils obtained from bituminous minerals, other than petro- leum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils ob-tained from bituminous min- erals, these oils being the basic consti- tu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]
34 Petroleum gases and other gaseous hydrocarbons, such as Propane, Bu- tanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Lique- fied Petroleum Gases (LPG) for supply to household domestic consumers or  to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petrole-

um Corporation Limited or Bharat Petro- leum Corporation Limited]

35 Petroleum jelly; paraffin wax, mi- cro-crystalline petroleum wax, slack

wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar prod- ucts obtained by synthesis or by other

processes, whether or not coloured

36 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37 Bitumen and asphalt, natural; bitumi- nous or oil shale and tar sands; as-phal- tites and asphaltic rocks
38 Bituminous mixtures based on natural asphalt, on natural bitumen, on petro- leum bitumen, on mineral tar or on min- eral tar pitch (for example, bituminous mastics, cut-backs)
39 All inorganic chemicals [other than those specified in the Schedule for ex- empted goods or other Rate Schedules for goods]
40 All organic chemicals other than giber- ellic acid
41 Nicotine polacrilex gum
42 Mineral or chemical fertilisers, nitroge- nous, other than those which are clearly not to be used as fertilizers
43 Mineral or chemical fertilisers, phos- phatic, which are clearly not to be used as fertilizers
44 Mineral or chemical fertilisers, potas- sic, which are clearly not to be used as fertilizers
45 Mineral or chemical fertilisers containing two or three of the fertilis-ing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter

in tablets or similar forms or in packag- es of a gross weight not exceeding 10 kg, which are clearly not to be used as

fertilizers

46 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho ex-tract, chestnut extract)
47 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning sub-stances (other than Enzymatic preparations for pre-tanning)
48 Colouring matter of vegetable or ani- mal origin (including dyeing ex-tracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49 Synthetic organic colouring matter, whether or not chemically de-fined; preparations as specified in Note 3 to this Chapter based on synthetic organ- ic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50 Colour lakes; preparations as speci- fied in Note 3 to this Chapter based on colour lakes
51 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemi- cally defined
52 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry
53 Prepared driers
54 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (in- cluding enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale
55 Printing ink, writing or drawing ink and other inks, whether or not con-centrated or solid (Fountain pen ink and Ball pen ink)
56 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or macera-tion; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essen-tial oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc.,

Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

57 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odorif-erous substances, of a kind used for the manufacture of bever- ages; such as Synthetic perfumery com- pounds [other than Menthol and men- thol crystals, Peppermint (Mentha Oil),

Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spear-mint oil, Mentha piperita oil]

58 Kajal pencil sticks
59 Hair oil
60 Dentifices – Toothpaste
61 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap
62 Artificial waxes and prepared waxes
63 Preparations known as “dental wax” or as “dental impression com-pounds”, put up in sets, in packings for retail sale or in plates, horse-shoe shapes, sticks or similar forms; other preparations for use in den-tistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
64 Casein, caseinates and other casein derivatives; casein glues
65 Albumins (including concentrates of two or more whey proteins, con-taining by weight more than 80% whey proteins, calculated on the dry matter), albu- minates and other albumin derivatives
66 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of head-ing 3501
67 Peptones and their derivatives; other protein substances and their de-riv- atives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein
68 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
69 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
70 Enzymes, prepared enzymes
71 Propellant powders
72 Safety fuses; detonating fuses; percus- sion or detonating caps; igniters; elec- tric detonators
73 Matches (other than handmade safety matches )
74 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not

in packs; such as In-stant print film, Cin- ematographic film (other than for x-ray

for Medi-cal use)

75 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76 Photographic paper, paperboard and textiles, sensitised, unexposed
77 Photographic plates, film, paper, pa- perboard and textiles, exposed but not developed
78 Photographic plates and films, exposed and developed, whether or not incorpo- rating sound track or consisting only of sound track, for feature films
79 Chemical preparations for photograph- ic uses (other than varnishes, glues, adhesives and similar preparations); un- mixed products for pho-tographic uses, put up in measured portions or put up for retail sale in a form ready for use
80 Artificial graphite; colloidal or semi-col- loidal graphite; preparations based

on graphite or other carbon in the

form of pastes, blocks, plates or other

semi-manufactures

81 Activated carbon; activated natural min- eral products; animal black, including spent animal black
82 Tall oil, whether or not refined
83 Residual lyes from the manufacture of wood pulp, whether or not con-centrat- ed, desugared or chemically treated, including lignin sulpho-nates
84 Gum, wood or sulphate turpentine and other terpenic oils produced by the dis- tillation or other treatment of coniferous woods; crude dipen-tene; sulphite tur- pentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent
85 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86 Wood tar; wood tar oils; wood creo- sote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin ac-ids or on vege- table pitch
87 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products
88 Finishing agents, dye carriers to accel- erate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included
89 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; sol- dering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding elec- trodes or rods
90 Prepared rubber accelerators; com- pound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and oth-

er compound stabilisers for rubber or

plastics.; such as Vulcanizing agents for

rubber

91 Reaction initiators, reaction accelerators and catalytic preparations, not else- where specified or included
92 Refractory cements, mortars, concretes and similar compositions,
93 Mixed alkylbenzenes and mixed al- kylnaphthalenes,
94 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers]
95 Prepared culture media for the devel- opment or maintenance of micro-organ- isms (including viruses and the like) or of plant, human or animal cells
96 Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols
97 Prepared binders for foundry moulds or cores; chemical products and prepara- tions of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded
98 Residual products of the chemical or al- lied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
99 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
100 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, poly- carbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysul- phones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hard- ened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms
101 Ion exchangers based on polymers of headings 3901 to 3913, in prima-ry forms
102 Waste, parings and scrap, of plastics
103 Monofilament of which any cross-sec- tional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
104 Tubes, pipes and hoses, and fittings therefor, of plastics
105 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
106 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not rein- forced, laminated, supported or similarly combined with other materials
107 Other plates, sheets, film, foil and strip,

of plastics

108 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
109 Tableware, kitchenware, other house- hold articles and hygienic or toilet arti- cles, of plastics
110 Builder’s wares of plastics, not else- where specified
111 PVC Belt Conveyor, Plastic Tarpaulin
112 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugat- ed diene rubber (EPDM)
113 Reclaimed rubber in primary forms or in

plates, sheets or strip

114 Waste, parings and scrap of rubber (other than hard rubber) and pow-ders and granules obtained therefrom
115 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116 Other forms (for example, rods, tubes and profile shapes) and articles (for ex- ample, discs and rings), of unvulcanised rubber
117 Vulcanised rubber thread and cord,

other than latex rubber thread

118 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
119 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
120 Conveyor or transmission belts or belt-ing, of vulcanised rubber
121 Rear Tractor tyres and rear tractor tyre tubes
122 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot wa- ter bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contracep- tives, fe-male (diaphragms), such as cervical caps]
123 Articles of apparel and clothing acces- sories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
124 School satchels and bags other than of leather or composition leather
125 Toilet cases
126 Hand bags and shopping bags, of artifi- cial plastic material
127 Hand bags and shopping bags, of cot- ton
128 Hand bags and shopping bags, of jute
129 Vanity bags
130 Handbags of other materials excluding wicker work or basket work
131 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins
132 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials)
133 Artificial fur and articles thereof
134 Wood in the rough
135 Wood sawn or chipped
136 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 [other than for match splints]
137 Wood (including strips and friezes for parquet flooring, not assem-bled) con- tinuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed
138 Resin bonded bamboo mat board, with or without veneer in between
139 Bamboo flooring tiles
140 Tableware and Kitchenware of wood
141 Waste cork; crushed, granulated or ground cork
142 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
143 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144 Agglomerated cork (with or without a binding substance) and articles of ag- glomerated cork
145 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary pur- poses, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, sur- face-coloured, surface-decorated or printed, in rolls or sheets
146 Vegetable parchment, tracing papers and other glazed transparent or trans- lucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147 Carbon paper, self-copy paper and oth- er copying or transfer papers (including coated or impregnated paper for dupli- cator stencils or offset plates), whether or not printed, in rolls or sheets
148 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, im- pregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described
149 Filter blocks, slabs and plates, of paper pulp
150 Cigarette paper, whether or not cut to size or in the form of booklets or tubes
151 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplica- tor stencils and offset plates, of paper, whether or not put up in boxes
152 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouch- es, wallets and writing compendiums, of paper or paperboard, containing an

assortment of paper stationery including writing blocks]

153 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary pur- poses, in rolls of a width not exceeding 36 cm, or cut to size or shape; handker- chiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing acces- sories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
154 Registers, account books, order books, receipt books, letter pads, memoran- dum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or oth- er), folders, file covers, manifold busi- ness forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]
155 Paper or paperboard labels of all kinds, whether or not printed
156 Bobbins, spools, cops and similar supports of paper pulp, paper or pa- perboard (whether or not perforated or hardened)
157 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellu- lose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper]
158 Sewing thread of manmade filaments,

whether or not put up for retail sale

159 All synthetic filament yarn such as ny- lon, polyester, acrylic, etc.
160 All artificial filament yarn such as vis- cose rayon, Cuprammonium, etc.
161 Synthetic or artificial filament tow
162 Synthetic or artificial staple fibres
163 Waste of manmade fibres
164 Sewing thread of manmade staple fibres
165 Yarn of manmade staple fibres
166 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
167 Other footwear with outer soles and uppers of rubber or plastics
168 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170 Other footwear
171 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gai- ters, leggings and similar articles, and parts thereof
172 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (includ- ing slit manchons), of felt
173 Hat-shapes, plaited or made by as- sembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174 Hats and other headgear, plaited or made by assembling strips of any mate- rial, whether or not lined or trimmed
175 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
176 Other headgear, whether or not lined or trimmed
177 Head-bands, linings, covers, hat foun- dations, hat frames, peaks and chin- straps, for headgear
178 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials
179 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materi- als, whether or not cut to shape or sewn or otherwise made up
180 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expand- ed mineral materials; mixtures and arti- cles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69
181 Pre cast Concrete Pipes
182 Articles of asbestos-cement, of cellu- lose fibre-cement or the like
183 Refractory bricks, blocks, tiles and similar refractory ceramic construction- al goods, other than those of siliceous fossil meals or similar siliceous earths
184 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths
185 Salt Glazed Stone Ware Pipes
186 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
187 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]
189 Cullet and other waste and scrap of glass; glass in the mass
190 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
191 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the convey- ance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
192 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
193 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
194 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
195 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof oth- er than imitation jewellery; glass eyes

other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding1 mm in diameter

196 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
197 Pig iron and spiegeleisen in pigs, blocks or other primary forms
198 Ferro-alloys
199 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms
200 Ferrous waste and scrap; remelting scrap ingots of iron or steel
201 Granules and powders, of pig iron, spiegeleisen, iron or steel
202 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
203 Semi-finished products of iron or non-al- loy steel
204 All flat-rolled products of iron or non-alloy steel
205 All bars and rods, of iron or non-alloy steel
206 Angles, shapes and sections of iron or non-alloy steel
207 Wire of iron or non-alloy steel
208 Stainless steel in ingots or other primary forms; semi-finished products of stain- less steel
209 All flat-rolled products of stainless steel
210 All bars and rods, of stainless steel
211 Wire of stainless steel
212 Other alloy steel in ingots or other pri- mary forms; semi-finished products of other alloy steel
213 All flat-rolled products of other alloy steel
214 All bars and rods of other alloy steel.
215 Wire of other alloy steel
216 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
217 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross- ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips bed- plates, ties and other material special- ized for jointing or fixing rails
218 Tubes, pipes and hollow profiles, of cast iron
219 Tubes, pipes and hollow profiles, seam- less, of iron (other than cast iron) or steel
220 Other tubes and pipes (for example, welded, riveted or similarly closed), hav- ing circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel
221 Other tubes, pipes and hollow profiles (for example, open seam or welded, riv- eted or similarly closed), of iron or steel
222 Tube or pipe fittings (for example, cou- plings, elbows, sleeves), of iron or steel
223 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lat- tice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns),

of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]

224 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
225 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with me- chanical or thermal equipment
226 Containers for compressed or liquefied gas, of iron or steel
227 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
228 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
229 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
230 Chain and parts thereof, of iron or steel
231 Anchors, grapnels and parts thereof, of  iron or steel
232 Nails, tacks, drawing pins, corrugated nails, staples (other than those of head- ing 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
233 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel
234 Sewing needles, knitting needles, bod- kins, crochet hooks, embroidery stilet- tos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
235 Springs and leaves for springs, of iron and steel
236 LPG stoves
237 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
238 Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system
239 Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar ar- ticles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufac- ture of tyres for cycles and cycle-rick- shaws, Belt lacing of steel, Belt fasten- ers for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Man- ufactures of stainless steel (excluding utensils), Articles of clad metal
240 Copper mattes; cement copper (precipi- tated copper)
241 Unrefined copper; copper anodes for electrolytic refining
242 Refined copper and copper alloys, unwrought
243 Copper waste and scrap
244 Master alloys of copper
245 Copper powders and flakes
246 Copper bars, rods and profiles
247 Copper wire
248 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm
249 Copper foils
250 Copper tubes and pipes
251 Copper tube or pipe fittings (for exam- ple, couplings, elbows, sleeves)
252 Stranded wires and cables
253 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
254 Metal castings
255 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
256 Unwrought nickel
257 Nickel waste and scrap
258 Nickel powders and flakes
259 Nickel bars, rods, profiles and wire
260 Nickel plates, sheets, strip and foil
261 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
262 Other articles of nickel
263 Aluminium alloys; such as Ingots, Bil- lets, Wire-bars, Wire-rods
264 Aluminium waste and scrap
265 Aluminium powders and flakes
266 Aluminium bars, rods and profiles
267 Aluminium wire
268 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
269 Aluminium foil (whether or not printed or backed with paper, paperboard, plas- tics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
270 Aluminium tubes and pipes
271 Aluminium tube or pipe fittings (for ex- ample, couplings, elbows, sleeves)
272 Aluminium structures (excluding prefab- ricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); alu- minium plates. rods, profiles, tubes and the like, prepared for use in structures
273 Aluminium reservoirs, tanks, vats and similar containers, for any material (oth- er than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
274 Aluminium casks, drums, cans, boxes,etc.
275 Aluminium containers for compressed or liquefied gas
276 Stranded wires and cables
277 Other articles of aluminium
278 Unwrought lead
279 Lead waste and scrap
280 Lead plates, sheets, strip and foil; lead powders and flakes
281 Other articles of lead (including sanitary

fixtures and Indian lead seals)

282 Unwrought zinc
283 Zinc waste and scrap
284 Zinc dust, powders and flakes
285 Zinc bars, rods, profiles and wire
286 Zinc plates, sheets, strip and foil
287 Other articles of zinc including sanitary fixtures
289 Unwrought tin
290 Tin waste and scrap
291 Tin bars, rods, profiles and wire
292 Other articles of tin
293 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimo- ny, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafni- um, indium, niobium (columbium), rhe- nium and thallium, and articles thereof, including waste and scrap
294 Cermets and articles thereof, including waste and scrap
295 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
296 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, per- forating punches and similar hand tools
297 Hand-operated spanners and wrench- es (including torque meter wrenches but not including tap wrenches); inter- changeable spanner sockets, with or without handles
298 Hand tools (including glaziers’ dia- monds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cut- ting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
299 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
300 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for

pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), includ- ing dies for drawing or extruding metal,

and rock drilling or earth boring tools

301 Knives and cutting blades, for machines or for mechanical appliances
302 Plates, sticks, tips and the like for tools, unmounted, of cermets
303 Hand-operated mechanical applianc- es, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
304 Scissors, tailors’ shears and similar shears, and blades therefor
305 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorpo- rating locks, of base metal; keys for any of the foregoing articles, of base metal
306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
307 Flexible tubing of base metal, with or without fittings
308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accesso- ries, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal
309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, thread- ed bungs, bung covers, seals and other packing accessories, of base metal
310 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for solder- ing, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal pow- der, used for metal spraying
311 Nuclear reactors; machinery and appa- ratus for isotopes separation
312 Steam or other vapour generating boil- ers (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers
313 Central heating boilers other than those of heading 8402
314 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
315 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water pro- cess gas generators, with or without their purifiers
316 Steam turbines and other vapour tur- bines
317 Hydraulic turbines, water wheels, and regulators therefor
318 Turbo-jets, turbo-propellers and other gas turbines – turbo-jets
319 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
320 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechan- ical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
321 Industrial or laboratory furnaces and ov-

ens, including incinerators, non-electric

322 Medical, surgical or laboratory sterilisers
323 Calendering or other rolling machines, other than for metals or glass, and cylin- ders therefor
324 Centrifuges, including centrifugal dry- ers; filtering or purifying machinery and apparatus, for liquids or gases
325 Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (includ- ing heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
326 Weighing machinery (excluding bal- ances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weigh- ing machine weights of all kinds [other than electric or electronic weighing machinery]
327 Mechanical appliances (whether or not hand-operated) for projecting, dispers- ing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged]
328 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
329 Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
330 Parts suitable for use solely or principal- ly with the machinery of headings 8425 to 8430
331 Presses, crushers and similar machin- ery used in the manufacture of wine, cider, fruit juices or similar beverages
332 Machinery, not specified or included elsewhere in this Chapter, for the indus- trial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils
333 Machinery for making pulp of fibrous cellulosic material or for making or fin- ishing paper or paperboard
334 Book-binding machinery, including book-sewing machines
335 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
336 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, pre- pared for printing purposes (for exam- ple, planed, grained or polished)
337 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmis- sion] capable of connecting to an au- tomatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]
338 Machines for extruding, drawing, textur- ing or cutting man-made textile materi- als
339 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447
340 Weaving machines (looms)
341 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
342 Auxiliary machinery for use with ma- chines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jac- quards, automatic stop motions, shut- tle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
343 Machinery for the manufacture or fin- ishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats
344 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufac- ture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
345 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines
346 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
347 Metal-rolling mills and rolls therefor
348 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, elec- tro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc pro- cesses
349 Machining centres, unit construction machines (single station) and multi-sta- tion transfer machines, for working metal
350 Lathes (including turning centres) for removing metal
351 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by remov- ing metal, other than lathes (including turning centres) of heading 8458
352 Machine-tools for deburring, sharpen- ing, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
353 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cut- ting-off and other machine- tools work- ing by removing metal or cermets, not elsewhere specified or included
354 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shear- ing, punching or notching; presses for working metal or metal carbides, not specified above
355 Other machine-tools for working metal, or cermets, without removing material
356 Machine-tools for working stone, ceram- ics, concrete, asbestos-cement or like mineral materials or for cold working glass
357 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or simi- lar hard materials
358 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attach- ments for the machines; tool holders for any type of tool, for working in the hand
359 Tools for working in the hand, pneu- matic, hydraulic or with self- contained electric or non-electric motor
360 Machinery and apparatus for solder- ing, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
361 Calculating machines and pocket-size data recording, reproducing and dis- playing machines with calculating functions; accounting machines, post- age-franking machines, ticket-issuing machines and similar machines, in- corporating a calculating device; cash registers
362 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
363 Perforating or stapling machines (sta-

plers), pencil sharpening machines

364 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472
365 Machinery for sorting, screening, sep- arating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in sol-

id (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

366 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; ma- chines for manufacturing or hot working glass or glassware
367 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or includ- ed elsewhere in this Chapter
368 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges a kind used in airports
369 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
370 Taps, cocks, valves and similar appli- ances for pipes, boiler shells, tanks, vats or the like, including pressure-re- ducing valves and thermostatically controlled valves
371 Ball bearing, Roller Bearings
372 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories
373 Machinery parts, not containing elec- trical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
374 Electric motors and generators (exclud- ing generating sets)
375 Electric generating sets and rotary con- verters
376 Parts suitable for use solely or principal- ly with the machines of heading 8501 or 8502
377 Transformers Industrial Electronics; Electrical Transformer; Static Conver- tors (UPS)
378 Electro-magnets; permanent magnets and articles intended to become per- manent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
379 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other in- dustrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
380 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
381 Telephone sets; other apparatus for the transmission or reception of voice, im- ages or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus
382 Microphones and stands therefor; loud- speakers, whether or not mounted in their enclosures [other than single loud- speakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;
383 Video recording or reproducing appa- ratus, whether or not incorporating a video tuner
384 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and

masters for the production of discs, but excluding products of Chapter 37

385 Closed-circuit television (CCTV)
386 Computer monitors not exceeding 17

inches, Set top Box for Television (TV)

387 Electrical capacitors, fixed, variable or adjustable (pre-set)
389 Electrical resistors (including rheostats and potentiometers), other than heating resistors
390 Printed Circuits
391 Electrical apparatus for switching or pro- tecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge sup- pressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
392 Parts suitable for use solely or principal- ly with the apparatus of heading 8535, 8536 or 8537
393 Electrical Filaments or discharge lamps
394 Thermionic, cold cathode or photo-cath- ode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
395 Diodes, transistors and similar

semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals

396 Electronic integrated circuits
397 Electrical machines and apparatus, hav- ing individual functions, not specified or included elsewhere in this Chapter
398 Winding Wires; Coaxial cables; Optical Fiber
399 Carbon electrodes
400 Electrical insulators of any material
401 Waste and scrap of primary cells, primary batteries and electric accumula- tors; spent primary cells, spent primary batteries and spent electric accumu- lators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
402 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
403 Cars for physically handicapped per-

sons, subject to the following conditions:

a)   an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

b)   the buyer of the car gives an affida- vit that he shall not dispose of the car for a period of five years after its purchase.

404 Refrigerated motor vehicles
405 Following parts of tractors namely:

a.       Rear Tractor wheel rim,

b.       tractor centre housing,

c.       tractor housing transmission,

d.       tractor support front axle

406 Baby carriages and parts thereof
407 Balloons and dirigibles, gliders and

other non-powered aircraft

408 Parachutes (including dirigible para- chutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
409 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
410 Vessels and other floating structures for breaking up
411 Optical fibres and optical fibre bundles; optical fibre cables other than those

of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements

of glass not optically worked

412 Lenses, prisms, mirrors and other opti- cal elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]
413 Frames and mountings for spectacles, goggles or the like, and parts thereof
414 Spectacles [other than corrective]; gog- gles and the like, corrective, protective or other
415 Balances of a sensitivity of 5 cg or bet- ter, with or without weights [other than electric or electronic balances]
416 Instruments for measuring length, for use in the hand (for example, mea- suring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter
417 Machines and appliances for testing  the hardness, strength, compressibility, elasticity or other mechanical properties

of materials (for example, metals, wood,

textiles, paper, plastics)

418 Hydrometers and similar floating in- struments, thermometers, pyrometers, barometers, hygrometers and psy- chrometers, recording or not, and any combination of these instruments
419 Instruments and apparatus for measur- ing or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
420 Instruments and apparatus for physical or chemical analysis (for example, po- larimeters, refractometers, spectrome- ters, gas or smoke analysis apparatus); instruments and apparatus for mea- suring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound

or light (including exposure meters);

microtomes

421 Gas, liquid or electricity supply or production meters, including calibrating meters therefor
422 Revolution counters, production count- ers, taximeters, mileometers, pedome- ters and the like; speed indicators and tachometers, other than those of head- ing 9014 or 9015; stroboscopes
423 Oscilloscopes, spectrum  analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
424 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
425 Automatic regulating or controlling in- struments and apparatus
426 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
427 Clocks with watch movements, exclud- ing clocks of heading 9104
428 Other clocks
429 Clock movements, complete and as- sembled
430 Other clock parts
431 Complete clock movements, unassem- bled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements
432 Clock cases, and parts thereof
433 Military weapons other than revolvers,

pistols

434 Other firearms and similar devices which operate by the firing of an ex- plosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank am- munition, captive-bolt humane killers, line-throwing guns)
435 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
436 Parts and accessories of articles of headings 9301 to 9304
437 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
438 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
439 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
440 Bamboo furniture
441 Coir mattresses, cotton pillows, mat- tress and quilts
442 Prefabricated buildings
443 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
444 Swimming pools and padding pools
445 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
446 Brushes (including brushes constituting parts of machines, appliances or vehi- cles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or oth- er vegetable materials bound together, with or without handles]
447 Hand sieves and hand riddles
448 Travel sets for personal toilet, sewing or

shoe or clothes cleaning

449 Slide fasteners and parts thereof
450 Fountain pens, stylograph pens and

other pens

451 Boards, with writing or drawing surface,

whether or not framed

452 Typewriter or similar ribbons, inked or otherwise prepared for giving impres- sions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
453 Monopods, bipods, tripods and similar

articles

454 All items of machinery including prime movers, instruments, apparatus and ap- pliances, control gear and transmission equipment, auxiliary equipment (includ- ing those required for research and development purposes, testing and quality control), as well as all compo- nents (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an exist- ing unit, of a specified:

(1)  industrial plant,

(2)  irrigation project,

(3)  power project,

(4)  mining project,

(5)  project for the exploration for oil or other minerals, and

(6)  such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished materials of con- sumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw ma- terials or consumable stores are essen- tial for the maintenance of the plant or

project mentioned in (1) to (6) above.

455 Laboratory chemicals
456 Goods which are not specified in Schedule II, III, IV, V or VII

For More details about GST Click here Pearl GST

LIST OF GOODS AT 12% RATE

SCHEDULE V: LIST OF GOODS AT 12% RATE

S.NO DESCRIPTION OF GOODS
1 Live horses
2 Meat of bovine animals, swine, sheep or goats, horses, asses, mules or hin- nies,  frozen and put up in unit containers
3 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit con- tainers
4 Meat and edible offal, Other meat and edible meat offal of the poultry of heading 0105, frozen and put up in unit containers
5 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen salted, brine, dried or smoked  put up in unit containers
6 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 con- tainers
7 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
8 Cheese, Brazil nuts, dried, whether or not shelled or peeled
9 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazel- nuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
10 Dates, figs, pineapples, avocados, gua- vas, mangoes and mangosteens, dried
11 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits
12 Starches; inulin
13 Pig fats (including lard) and poultry fat, Fats of bovine animals, sheep or goats,
14 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
15 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
16 Wool grease and fatty substances de- rived therefrom (including lanolin)
17 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
18 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-es- terified, re-esterified or elaidinised, whether or not refined, but not further prepared.
19 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
20 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 speci-fied of included

21 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
22 Other prepared or preserved meat,meat offal or blood
23 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
24 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
25 Crustaceans, molluscs and other aquat- ic invertebrates prepared or preserved
26 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
27 Tomatoes prepared or preserved other- wise than by vinegar or acetic acid
28 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
29 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products FROZEN/ NOT FROZEN
30 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweet-ening matter
31 Fruit, nuts and other edible parts of plants, otherwise prepared or pre- served, whether or not containing add- ed sugar or other sweetening matter or spirit, not elsewhere specified or includ- ed; 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
32 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweet- ening matter.
33 Roasted chicory and other roasted cof- fee substitutes, and extracts, essences and concentrates thereof
34 Yeasts and prepared baking powders
35 Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning
36 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi
37 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form
38 Soya milk drinks
39 Fruit pulp or fruit juice based drinks
40 Tender coconut water put up in unit con- tainer and bearing a registered brand name
41 Beverages containing milk
42 Marble and travertine blocks, Granite blocks, Anaesthetics, Potassium Iodate, Steam,Iodine
43 Micronutrients, which are covered under serial number 1(f) 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
44 Medicinal grade hydrogen peroxide, Gibberellic acid
45 Glands and other organs for orga- no-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 speci- fied or included

46 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-or- ganisms (excluding yeasts) and similar products
47 Medicaments consisting of two or more constituents which have been mixed together mixed or unmixed products for therapeutic or prophylactic uses, or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
48 Wadding, gauze, bandages and similar articles (for example, dressings, adhe- sive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or vet- erinary purposes
49 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 adhe- sives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dena- tal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
50 Fountain pen ink, Ball pen ink, Tooth powder, Odoriferous preparations which operate by burning [other than agarbattis]
51 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, Mentha piperita oil

52 Candles, tapers and the like
53 Photographic plates and film for , exposed and developed, X Ray for medical use
54 Silicon wafers,
55 Feeding bottles, nipples of feeding bottle
56 All diagnostic kits and reagents
57 Latex Rubber Thread
58 Surgical rubber gloves or medical ex- amination rubber gloves
59 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine, sheep or lamb
60 Chamois (including combination cham- ois) leather; patent leather and patent laminated leather; metallised leather
61 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 compo- sition leather, not suitable for the manu- facture of leather articles; leather dust, powder and flour
62 Gloves specially designed for use in sports
63 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

Particle/fibre    board manufactured from agricultural crop residues

64 Hoop wood; split poles; piles, pick- ets and stakes of wood, pointed but not sawn lengthwise; wooden sticks,roughly trimmed but not turned, bent or otherwise worked, suitable for the man- ufacture of walking- sticks, umbrellas,tool handles or the like
65 Wood wool; wood flour
66 Railway or tramway sleepers (cross- ties) of wood
67 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn length- wise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
68 Packing cases, boxes, crates, drums and similar packings, of wood; ca-ble-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
69 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
70 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
71 Wood marquetry and inlaid wood; cas- kets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood
72 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 kitchen- ware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
73 Natural cork, raw or simply prepared
74 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
75 Basketwork, wickerwork and other arti- cles, made directly to shape from plait- ing materials or made up from goods of heading 4601; articles of loofah
76 Mechanical wood pulp, Chemical wood pulp, dissolving grades, Wood pulp obtained by a combination of mechanical and chemical pulping processes
77 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material,
78 Recovered (waste and scrap) paper or paperboard
79 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
80 Greaseproof papers, Glassine papers, Composite paper and paperboard
81 Paper and paperboard, corrugated, , coated on one or both sides with kaolin
82 Aseptic packaging paper
83 Boxes, Cartons, boxes and cases of corrugated paper or paper board pouches, wallets and writing compendiums, of paper or paperboard
84 Exercise book, graph book, & laboratory note book and notebooks
85 Paper pulp moulded trays, Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
86 Music, printed or in manuscript, whether

or not bound or illustrated

87 Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing
88 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-im- pressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
89 Transfers (decalcomanias)
90 Printed or illustrated postcards; printed cards bearing personal greet-ings, mes- sages or announcements, whether or not illustrated, with or without envelopes or trimmings
91 Calendars of any kind, printed, including calendar blocks
92 Other printed matter, including print- ed pictures and photographs; such as

Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pic-tures, designs and photo- graphs, Plan and drawings for architec- tural engineering, industrial, commer- cial, topographical or similar purpos-es reproduced with the aid of computer or any other devices

93 Wadding of textile materials and articles thereof; such as Absorbent cotton wool
94 Felt, whether or not impregnated, coat- ed, covered or laminated
95 Nonwovens, whether or not impregnat- ed, coated, covered or laminated
96 Rubber thread and cord, textile cov- ered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rub- ber or plastics
97 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 pow- der or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread
98 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
99 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
100 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
101 Articles of yarn, strip, twine, cord-age, rope or cables, not elsewhere specified or included
102 Carpets and other textile floor cover- ings, knotted, whether or not made up
103 Carpets and other textile floor cov- erings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs , tufted, whether or not made up
104 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
105 Woven pile fabrics and chenille fabrics, other than fabrics
106 Terry towelling and similar woven terry fabrics, other than narrow fab-rics, tufted textile fabrics, oth- er than products,  Gauze, other than narrow fabrics
107 Tulles and other net fabrics, not includ- ing woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs
108 Hand-woven tapestries of the type Go- belins, Flanders, Aubusson, Beauvais and the like, and needle-worked tap- estries (for example, petit point, cross stitch), whether or not made up
109 Narrow woven fabrics, other than goods of heading 5807; narrow fab-rics con- sisting of warp without weft assembled by means of an adhe-sive (bolducs)
110 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
111 Braids in the piece; ornamental trim- mings in the piece, without em-broidery, other than knitted or crocheted; tassels, pompons and similar articles
112 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in appar- el, 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, glzal]
113 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, naq- si, kora, glass beads, badla, glzal]
114 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other-wise, other than embroidery of heading 5810
115 Textile fabrics coated with gum or amy- laceous 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 founda- tions
116 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
117 Textile fabrics impregnated, coated, covered or laminated with plas-tics, other than those of heading 5902
118 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
119 Textile wall coverings
120 Rubberised textile fabrics, other than

those of heading 5902

121 Textile fabrics otherwise impregnated, coated or covered; painted can-vas being theatrical scenery, studio back- cloths or the like
122 Textile wicks, woven, plaited or knitted

, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric there- for, whether or not impregnated

123 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
124 Transmission or conveyor belts or belt- ing, of textile material, whether or not impregnated, coated, covered or lami- nated with plastics, or re-inforced with metal or other material
125 Textile products and articles, for tech- nical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, cov- ered 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 im-pregnated 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 im- pregnated or

coated, of a kind commonly used in other machines, Cotton fabrics and arti- cles 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

126 Articles of apparel and clothing acces- sories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece
127 Articles of apparel and clothing acces- sories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
128 Other made up textile articles, sets, worn clothing and worn textile ar-ticles and rags, of sale value exceeding Rs. 1000 per piece
129 Umbrellas and sun umbrellas (including walking-stick umbrellas, gar-den um- brellas and similar umbrellas)
130 Walking-sticks, seat-sticks, whips, rid- ing-crops and the like
131 Parts, trimmings and accessories of

articles of heading 6601 or 6602

132 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof

(other than goods of head-ing 0505 and

worked quills and scapes)

133 Sand lime bricks
134 Fly ash bricks and fly ash blocks
135 Glasses for corrective spectacles and flint buttons
136 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chim- neys for lamps and lanterns
137 Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners
138 Animal shoe nails
139 Sewing needles
140 Kerosene burners, kerosene stoves and

wood burning stoves of iron or steel

141 Table, kitchen or other household arti- cles of iron & steel; Utensils
142 Table, kitchen or other household arti- cles of copper; Utensils
143 Table, kitchen or other household arti- cles of aluminium; Utensils
144 Knives with cutting blades, serrated or not (including pruning knives), oth- er than knives of heading 8208, and blades therefor
145 Paper knives, Pencil sharpeners and

blades therefor

146 Spoons, forks, ladles, skimmers,

cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or table- ware

147 Fuel elements (cartridges), non-irradiat- ed, for nuclear reactors
148 Fixed Speed Diesel Engines of power not exceeding 15HP
149 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow verti- cal pumps
150 Bicycle pumps, Other hand pumps, Parts of air or vacuum pumps and com- pressors of bicycle pumps
151 Agricultural, horticultural or forestry machinery for soil preparation or cultiva- tion; lawn or sports-ground rollers
152 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machin- ery of heading 8437
153 Milking machines and dairy machinery
154 Other agricultural, horticultural, for- estry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equip- ment; poultry incubators and brooders
155 Sewing machines
156 Composting Machines
157 Telephones for cellular networks or for other wireless networks
158 Parts for manufacture of Telephones for cellular networks or for other wireless networks
159 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
160 LED lamps
161 Electrically operated vehicles, including two and three wheeled electric motor vehicles
162 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
163 Bicycles and other cycles (including

delivery tricycles), not motorised

164 Parts and accessories of bicycles and other cycles (including delivery tricy- cles), not motorised, of 8712
165 Self-loading or self-unloading trailers for agricultural purposes
166 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); ani-mal drawn vehicles
167 Blood glucose monitoring system (Glucometer) and test strips
168 Patent Ductus Arteriousus/Atrial Septa Defect occlusion device
169 Contact lenses; Spectacle lenses
170 Intraocular lens
171 Spectacles, corrective
172 Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments
173 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic appa- ratus, other electro-medical apparatus and sight-testing instruments
174 Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
175 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
176 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body
177 Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veteri- nary uses, including radi-ography or ra- diotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light
178 Coir products [except coir mattresses]
179 Products wholly made of quilted textile materials
180 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chim- ney, and parts thereof
181 LED lights or fixtures including LED lamps
182 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
183 Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys]
184 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
185 Sports goods other than articles and equipments for general physical exer- cise
186 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, but- terfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites
187 Pens [other than Fountain pens, stylo- graph pens]
189 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
190 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts there-of
191 Sanitary towels (pads) and tampons, napkins and napkin liners for ba-bies and similar articles, of any material
192 Paintings, drawings and pastels, ex- ecuted entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- deco-rated manufactured articles; collages and similar decorative plaques
193 Original engravings, prints and litho- graphs
194 Original sculptures and statuary, in any material
195 Collections and collectors’ pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numis- matic interest [other than numismatic coins]
196 Antiques of an age exceeding one hun- dred years
197 Other Drugs and medicines intended for personal use
198 Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Cen- tral Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

 

Explanation 2.

(1)          “Lottery run by State Govern- ments” means a lottery not allowed to be sold in any state other than the organising state.

(2)          Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries

(Regulation) Rules, 2010.

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LIST OF GOODS AT 5% RATE

SCHEDULE IV: LIST OF GOODS AT 5% RATE

S.NO DESCRIPTION OF GOODS
1 Fish, frozen, Fish fillets and other fish meat (whether or not minced), 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
2 Crustaceans, Molluscs, Aquatic invertebrates — whether in shell or not, frozen, dried, salted or in brine ; flours, meals and pellets of crustaceans, fit for human consumption
3 Ultra High Temperature (UHT) milk
4 Milk and cream, Cream, yogurt, kephir and other fermented or acidified milk and cream,  — concentrated or con- taining added sugar or other sweet-ening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
5 Chena or paneer put up in unit contain- er and bearing a registered brand name
6 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 sweet-ening matter.

7 Natural honey, put up in unit container and bearing a registered brand name
8 Edible products of animal origin, not elsewhere specified or included
9 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair
10 Guts, bladders and stomachs of ani- mals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
11 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

12 Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
13 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, un- worked or simply prepared but not cut to shape, powder and waste thereof.
14 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 other- wise provisionally preserved.
15 Animal products not elsewhere speci- fied or included; dead animals of Chap- ter 1 or 3, unfit for human consumption, other than semen including frozen semen.
16 Herb, bark, dry plant, dry root, common- ly known as jaribooti and dry flower
17 Vegetables (uncooked or cooked by steaming or boiling in water), frozen

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other pre- servative solutions), but unsuitable in that state for immediate consumption

Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]

18 Manioc, arrowroot, salep, Jerusalem artichokes, sweet 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
19 Cashew nuts, Dried areca nuts, Dried chestnuts (singhada), Dried makhana, Grapes, dried, and raisins   whether or not shelled or peeled
20 Grapes, dried, and raisins,  Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
21 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
22 Peel of citrus fruit or melons (including watermelons), frozen, dried or provi- sionally preserved in brine, in sulphur water or in other preservative solutions
23 Coffee, whether or not roasted or decaf- feinted; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
24 Tea, whether or not flavored [other than unprocessed green leaves of tea]
25 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
26 Vanilla, Cinnamon and cinnamon-tree flowers, Cloves (whole fruit, cloves and stems), Nutmeg, mace and cardamoms,  Seeds of anise, badian, fennel, corian- der, cumin or caraway; juniper berries [other than of seed quality]
27 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
28 All goods i.e. cereals,  Wheat and meslin,  Rye, Barley, OATS, Maize (corn),  RICE, Grain sorghum,  Buckwheat, millet and canary seed; oth- er cereals such as Jawar, Bajra, Ragi] —-put up in unit container and bearing a registered brand name
29 Cereal groats, meal and pellets, includ- ing suji and dalia, Meal, powder, flakes, granules and pel- lets of potatoes put up in unit contain- er and bearing a registered brand name
30 Guar meal, Guar gum refined split, Wheat gluten, Linseed,  Sunflower seeds,  Ground-nuts,  whether or not dried All goods other than of seed quality,  Soya beans, whether or not broken other than of seed quality
31 All Kind of Plants and parts of plants (including seeds and fruits) Locust beans, seaweeds and other al- gae, sugar beet and sugar cane,, for any purpose
32 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [oth- er than lac and shellac]
33 Compounded asafoetida commonly known as heeng
34 All kind of Oil –Soya-bean oil, Coconut (copra), palm kernel or babas- su oil, Ground-nut oil Rape, colza or mustard oil , Other fixed vegetable fats Olive oil and its fractions, Other oils, Palm oil and its fractions, Sunflower-seed, safflower or cot- ton-seed oil and fractions thereof, (whether or not refined, but not chemi- cally modified.)
35 Edible mixtures or preparations of vegetable fats or vegetable oils,
36 Vegetable fats and oils and their frac- tions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified
37 Beet sugar, cane sugar, khandsari Sugar, Palmyra sugar
38 Cocoa beans whole or broken, raw or roasted

Cocoa shells, husks, skins and other cocoa waste

Cocoa paste whether or not de-fatted

39 Mixes and doughs for the preparation ofbread, pastry and other baker’s wares
40 Seviyan (vermicelli)
41 Tapioca and substitutes therefor pre- pared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
42 Pizza bread, Rusks, toasted bread and similar toast- ed products, Sweetmeats, Ice and snow
43 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
44 Extraction from soyabean oil,  ground-nut oil,  vegetable fats or oils,
45 Wine lees; argol, Tobacco leaves, Unroasted iron pyrites.
46 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloi- dal sulphur [other than sulphur recov- ered as by- product in refining of crude oil]
47 Natural graphite.
48 Natural sands of all kinds, whether or not coloured, other than metal bearing sands
49 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rect- angular (including square) shape
50 Other clays, Chalk, Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. Natural barium sulphate (barytes); natu- ral barium carbonate (witherite), wheth- er or not calcined, other than barium oxide
51 Siliceous fossil meals, Pumice stone; emery; natural corun- dum, natural garnet and other natural abrasives,
52 Ecaussine, Porphyry, basalt, sandstone, Granite crude or roughly trimmed, Pebbles, gravel, broken or crushed stone,
53 Natural magnesium carbonate (mag- nesite); 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
54 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
55 Quicklime, slaked lime and hydraulic lime,, mica, Natural steatite,, Natural borates and concentrates
56 Feldspar; leucite, nepheline and nephe- line syenite; fluorspar.
57 Mineral substances not elsewhere specified or included.
58 All Kinds of ores and concentrates,, Iron, Manganese, Copper, Nickel, Cobalt, Aluminium, Lead, Zinc, Tin, Chromium, Tungsten, Uranium, Molybdenum, Titanium, Niobium, tantalum, vanadium or zirconi- um, Precious metal, other ores
59 Granulated slag, bio gas, Coal; briquettes, ovoids and similar sol- id fuels, lignites, Peat (including peat litter, coke & semicoke of coal,
60 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
61 Tar distilled from coal, from lignite or from peat. Kerosene PDS
62 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic con- sumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindu- stan petroleum Corporation Limited or Bharat Petroleum Corporation Limited
63 Thorium oxalate
64 Enriched KBF4 (enriched potassium  fluroborate)
65 Enriched elemental boron,  Nuclear fuel, Nuclear grade sodium, Heavy water and other nuclear fuels, Compressed air, insulin, Animal or Human Blood Vaccines
66 Diagnostic kits for detection of all types of hepatitis
67 Desferrioxamine injection or deferiprone
68 Cyclosporin, Oral re-hydration salts,
69 Medicaments (including veterinary me- dicaments) used in bio-chemic systems and not bearing a brand name
70 Formulations manufactured from the bulk drugs specified
  All goods i.e. animal or vegetable fer- tilisersor organic fertilisers put up in unit containers and bearing a brand name
71 Mineral or chemical fertilisers from — nitroge- nous, phos- phatic, potassic,, nitrogen, phosphorus and potassium; other fertilisers
72 Wattle extract, quebracho extract, chestnut extract
73 Enzymatic preparations for pre-tanning, Agarbatti, Sulphonated castor oil, fish oil or sperm oil
74 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

Ocean waves/tidal waves energy devices/plants

75 Railway or tramway track fixtures and fittings,  Carriages for disabled persons, whether or not motorised or otherwise mechani- cally propelled, Other aircraft (for example, helicopters, aeroplanes)
76 Cruise ships, excursion boats, fery- boats, cargo ships, barges and similar vessels Fishing vessels; factory ships and other vessels  for the transport of persons or goods
77 Tugs and pusher craft,  Light-vessels, fire-floats, dredgers, floating cranes and other vessels including war shipts, life boat
78 Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons)
79 Coronary stents and coronary stent sys- tems for use with cardiac catheters
80 Artificial kidney
81 Disposable sterilized dialyzer or micro barrier of artificial kidney
82 Parts of the following goods, namely:

(i)     Crutches;

(ii)    Wheel chairs;

(iii)   Walking frames;

(iv)  Tricycles;

(v)   Braillers; and

Artificial limbs

83 Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
84 Kerosene pressure lantern,  Parts of kerosene pressure lanterns including gas mantles
85 Broomsticks
86 Postage or revenue stamps, stamp-postmarks, first-day covers, post- al stationery (stamped paper), and the like, used or unused, other than those of heading 4907
87 Numismatic coins
88 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 (refer next articles)

 

 

 

 

 

 

 

 

 

 

 

 

List of Goods at 0.25% & 3%

SCHEDULE II: LIST OF GOODS AT 0.25% RATE

S.NO DESCRIPTION OF GOODS
1 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
3 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

 

SCHEDULE III: LIST OF GOODS AT 3% RATE

S.NO DESCRIPTION OF GOODS
1. Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for conve- nience of transport
2. Diamonds, whether or not worked, but not mounted or set [other than Non-In- dustrial Unworked or simply sawn, cleaved or bruted]
3. Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport

[other than Unworked or simply sawn or

roughly shaped]

4. Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung,

mounted or set; ungraded synthetic or reconstructed precious or semi-pre- cious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly

shaped]

5. Dust and powder of natural or synthetic precious or semi-precious stones
6. Silver (including silver plated with gold or platinum), unwrought or in semi-man- ufactured forms, or in powder form
7. Base metals clad with silver, not further worked than semi-manufactured
8. Gold (including gold plated with plati- num) unwrought or in semi-manufac- tured forms, or in powder form
9. Base metals or silver, clad with gold, not further worked than semi-manufactured
10. Platinum, unwrought or in semi-manu- factured forms, or in powder form
11. Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12. Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13. Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14. Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
15. Other articles of precious metal or of metal clad with precious metal
16. Articles of natural or cultured pearls, precious or semi-precious stones (natu- ral, synthetic or reconstructed)
17. Imitation jewellery
18. Coin

 

 

SCHEDULE I: LIST OF GOODS AT NIL RATE

s.no Description
1. Live asses, mules and hinnies
2. Live bovine animals
3. Live swine
4. Live sheep and goats
5. Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. Other live animal such as Mammals, Birds, Insects
7. Meat of bovine animals, fresh and chilled.
8. Meat of bovine animals frozen [other than frozen and put up in unit container]
9. Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 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]
13. Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 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]
16. 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]
17. 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
18. Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]
19. Live fish.
20. Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21. Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23. Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates oth- er than crustaceans and molluscs, live, fresh or chilled.
24. Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25. Fresh milk and pasteurised milk, includ- ing separated milk, milk and cream, not concentrated nor containing added sug- ar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. Curd; Lassi; Butter milk
27. Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28. Birds’ eggs, in shell, fresh, preserved or cooked
29. Natural honey, other than put up in unit container and bearing a registered brand name
30. Human hair, unworked, whether or not washed or scoured; waste of human hair
31. 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
32. All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. Semen including frozen semen
34. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. Potatoes, fresh or chilled.
36. Tomatoes, fresh or chilled.
37. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41. Cucumbers and gherkins, fresh or chilled.
42. Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. Other vegetables, fresh or chilled.
44. Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45. Dried leguminous vegetables, shelled, whether or not skinned or split.
46. Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inu- lin content, fresh or chilled; sago pith.
47. Coconuts, fresh or dried, whether or not shelled or peeled
48. Brazil nuts, fresh, whether or not shelled or peeled
49. Other nuts, 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
50. Bananas, including plantains, fresh or dried
51. Dates, figs, pineapples, avocados, gua- vas, mangoes and mangosteens, fresh.
52. Citrus fruit, such as Oranges, Manda- rins (including tangerines and satsu- mas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. Grapes, fresh
54. Melons (including watermelons) and

papaws  (papayas), fresh.

55. Apples, pears and quinces, fresh.
56. Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. Other fruit such as strawberries, rasp- berries, blackberries, mulberries and loganberries, black, white or red cur- rants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persim- mons, Pomegranates, Tamarind, Sapo- ta (chico), Custard-apple (ata), Bore, Lichi, fresh.
58. Peel of citrus fruit or melons (including watermelons), fresh.
59. All goods of seed quality
60. Coffee beans, not roasted
61. Unprocessed green leaves of tea
62. Seeds of anise, badian, fennel, corian- der, cumin or caraway; juniper berries [of seed quality]
63. Fresh ginger, other than in processed form
64. Fresh turmeric, other than in processed form
65. Wheat and meslin [other than those put up in unit container and bearing a regis- tered brand name]
66. Rye [other than those put up in unit con- tainer and bearing a registered brand name]
67. Barley [other than those put up in unit container and bearing a registered brand name]
68. Oats [other than those put up in unit container and bearing a registered brand name]
69. Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. Rice [other than those put up in unit container and bearing a registered brand name]
71. Grain sorghum [other than those put up in unit container and bearing a regis- tered brand name]
72. Buckwheat, millet and canary seed; oth- er cereals such as Jawar, Bajra, Ragi] [other than those put up in unit con- tainer and bearing a registered brand name]
73. Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74. Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75. Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76. Cereal grains hulled
77. Flour, of potatoes [other than those put up in unit container and bearing a regis- tered brand name]
78. Flour, of the dried leguminous vegeta- bles 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 tama- rind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79. All goods of seed quality
80. Soya beans, whether or not broken, of seed quality.
81. Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro- ken, of seed quality.
82. Linseed, whether or not broken, of seed quality.
83. Rape or colza seeds, whether or not broken, of seed quality.
84. Sunflower seeds, whether or not bro- ken, of seed quality.
85. Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not bro- ken, of seed quality.
86. Seeds, fruit and spores, of a kind used for sowing.
87. Hop cones, fresh.
88. 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.
89. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91. 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.
92. Lac and Shellac
93. Betel leaves
94. Jaggery of all types including Cane Jag- gery (gur) and Palmyra Jaggery
95. Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, common- ly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96. Pappad, by whatever name it is known, except when served for consumption
97. Bread (branded or otherwise), except when served for consumption and pizza bread
98. Prasadam supplied by religious places like temples, mosques, churches, gu- rudwaras, dargahs, etc.
99. Water [other than aerated, mineral, pu- rified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100. Non-alcoholic Toddy, Neera including date and palm neera
101. Tender coconut water other than put up in unit container and bearing a regis- tered brand name
102. Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple- ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
103. Salt, all types
104. Electrical energy
105. Dicalcium phosphate (DCP) of animal feed grade conforming to IS specifica- tion No.5470 : 2002
106. Human Blood and its components
107. All types of contraceptives
108. All goods and organic manure [other than put up in unit containers and bear- ing a registered brand name]
109. Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. Municipal waste, sewage sludge, clini- cal waste
111. Plastic bangles
112. Condoms and contraceptives
113. Firewood or fuel wood
114. Wood charcoal (including shell or nut

charcoal), whether or not agglomerated

115. Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116. Postal items, like envelope, Post card etc., sold by Government
117. Rupee notes when sold to the Reserve Bank of India
118. Cheques, lose or in book form
119. Printed books, including Braille books
120. Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121. Children’s picture, drawing or colouring books
122. Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
123. Silkworm laying, cocoon
124. Raw silk, Silk waste, Wool, not carded or combed
125. Fine or coarse animal hair, not carded or combed
126. Waste of wool or of fine or coarse ani- mal hair
127. Gandhi Topi
128. Khadi yarn
129. Jute fibres, raw or processed but not spun
130. Coconut, coir fibre
131. Indian National Flag
132. Human hair, dressed, thinned, bleached or otherwise worked
133. Earthen pot and clay lamps
134. Glass bangles (except those made from precious metals)
135. Agricultural implements manually op- erated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; seca- teurs 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.
136. Amber charkha
137. Handloom [weaving machinery]
138. Spacecraft (including satellites) and suborbital and spacecraft launch vehi- cles
139. Parts of goods of heading 8801
140. Hearing aids
141. Indigenous handmade musical instru- ments
142. Muddhas made of sarkanda and phool bahari jhadoo
143. Slate pencils and chalk sticks
144. Slates
145. Passenger baggage
146. Puja samagri namely:  Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);,Sacred thread (commonly known as yagnopavit);,Wooden khadau; Panchamrit, Vibhuti sold by religious institutions,

Unbranded honey [proposed GST Nil],Wick for diya.,Roli,Kalava (Raksha sutra)

Chandan tika

147. 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.

For More details about GST Click here Pearl GST

List of Exempted Services under GST

Services which are exempted under GST
Services by Government or a local authority excluding the following services

(i) Post office -speed post, express parcel post, life insurance, and agency services provided to a person other than Government;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers; or

(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.

RBI
Foreign diplomatic mission located in India
Cultivation of plants and rearing of all animals, except the rearing of horses
Access to a road or a bridge on payment of toll charges
Transmission or distribution of electricity by an electricity transmission or distribution utility
Renting of residence building for use as residence
Transportation of goods

(i) by road except the services of—

(A) a goods transportation agency; or

(B) a courier agency;

(ii) by inland waterways;

Vet clinic
Services of an arbitral tribunal to

(i) any person ( not a business)

(ii) a business entity with turnover below GST threshold (Rs. 20 lakhs. Rs.10 Lakhs for special states) in the preceding financial year

A partnership firm or an individual advocate (not a senior advocate), giving legal services to-

(i) another partnership firm or an individual advocate providing legal services

(ii) any person (not a business)

(ii) a business entity with turnover below GST threshold (Rs. 20 lakhs. Rs.10 Lakhs for special states) in the preceding financial year GST does not apply to a senior advocate who provides legal services to-

(i) any person

(ii) a business entity

Education (pre-school to high secondary) including-

(i) transportation of students, teachers and staff;

(ii) mid-day meals and other catering

(iii) security and  house-keeping services performed in schools

(iv) admission to, or conduct of examination by, such institution upto higher secondary.

Performance in folk or classical (i) music, or (ii)dance, or (iii)theatre, if the consideration charged is less than Rs. 1,50,000

No exemption if the artist is giving services as a brand ambassador

Independent journalist, Press Trust of India or United News of India collecting or providing news
Hiring out to-

  • State transport- A vehicle to carry more than 12 passengers (bus)
  • Goods transport agency, to transport goods (truck) transportation of goods
Transport of passengers, by –

(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;

(b) Non AC contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire (Kolkata to Joka jeeps)

(c) Non Ac horse carriage

  • Health care services by a clinical establishment, a doctor or para-medics
  • Ambulances
New Exemption:

Services provided by the (GSTN) to the Goverenemt (Centre or State)

Services by a person by way of-

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place

Renting of rooms with charges less than Rs. 1,000 per day
Transport of following goods in goods carriage-

(a) agricultural produce;

(b) goods, where gross amount charged is less than Rs. 1,500

(c) goods, where gross amount charged for all goods for a single consignee is less than Rs. 750

(d) milk, salt and food grain, newspapers

Loading unloading, packing, storage or warehousing of rice
Admission to, –

(i) circus, dance, or theatrical performance including drama or ballet;

(ii) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event

(iii) recognized sporting event where admission price is less than Rs 250 per person

For More details about GST Click here Pearl GST

GST ON BAKERY BUSINESS

SETTING UP OF BAKERY & GST COMPLIANCE:

Get all Licenses required to open a Bakery in India

The bakery business also requires five licenses: FSSAI license, GST Registration, Local Municipal Corporation Health License, Police Eating House license, and the Fire License. Out of all the licenses, FSSAI, GST, and Local Municipal Corporation Health License are the most important ones to have in the starting of the outlet. Police eating house and fire license can be acquired once you commence your operations. However, it is recommended to have the entire license in place before opening the outlet.

Food License:  It can be applied for online, through its website (www.fssai.gov.in). You can also get this done through various agencies which charge around Rs 5,000 for the complete paperwork and license fee. It is advised to get a five-year food license to avoid renewal fees every year. The fee for the five years FSSAI licenses is Rs 15,000.  Find out how to get the FSSAI License for your restaurant here.

GST Registration:  It can be done with help of a Charted Accountant.

Health License: You can get the Municipal Corporation health license fee with the help of a local Municipal Health inspector. This would cost you around Rs 3,000.

Fire License:  You can get the fire license with a mere fee of Rs 1,000-2,000, after the installation of fire extinguisher cylinders.

GST Rate  for  all bakery products

DESCRIPTION RATE
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 5
Preparations suitable for infants or young children, put up for retail sale (inserted w.e.f 14/11/2017 : Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905 18
Seviyan (vermicelli)  5
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 12
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] [other than 19041020] 18
khakhra, plain chapatti or roti 5
All goods i.e. (deleted w.e.f 14/11/2017:. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes (inserted w.e.f 14/11/2017 : and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products) [other than pizza bread khakhra, plain chapati or roti, [inserted w.e.f 14/11/2017 : bread, rusks, toasted bread and similar toasted products] Waffles and wafers coated with chocolate or containing chocolate, papad, bread] [other than 19053211, 19059040] 18
Pappad, by whatever name it is known, except when served for consumption NIL
Bread (branded or otherwise), except when served for consumption and pizza bread NIL
Pizza bread 5
Rusks, toasted bread and similar toasted products 5
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 NIL
Mixes and doughs for the preparation of bread, pastry and other baker’s wares 5
Waffles and wafers coated with chocolate or containing chocolate 18
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905][other than 190110, 19012000] 18

 

CONCLUSION:

To get more details for setting up of Bakery contact Pearl GST