RATE OF GST ON GOODS

1 RATE OF GST ON GOODSINDEX SCHEDULE I: LIST OF GOODS AT NIL SCHEDULE II: LIST OF GOODS AT RATE ..14 SCHEDULE III: LIST OF GOODS AT 3% RATE ..15 SCHEDULE IV: LIST OF GOODS AT 5% RATE ..17 SCHEDULE V: LIST OF GOODS AT 12% RATE ..52 SCHEDULE VI: LIST OF GOODS AT 18% RATE ..80 SCHEDULE VII: LIST OF GOODS AT 28% RATE ..1371 RATE OF GST ON GOODSSCHEDULE I: LIST OF GOODS AT NIL RATEThe GST rate structure for GOODS have been notified. For convenience, GOODS have been organised rate-wise in schedules I to VII as per details given Sub-heading/Tariff itemDescription of asses, mules and bovine sheep and poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea live animal such as Mammals, Birds, of bovine animals, fresh and of bovine animals frozen [other than frozen and put up in unit container] of swine, fresh, chilled or frozen [other than frozen and put up in unit container] of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 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]2S.

2 Sub-heading/Tariff itemDescription of and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 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] 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] 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 seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than GOODS falling under Chapter 3 and attracting 5%] , fresh or chilled, excluding fish fillets and other fish meat of heading fillets and other fish meat (whether or not minced), fresh or , whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or Sub-heading/Tariff itemDescription of , whether in shell or not, live, fresh, chilled; aquatic invertebrates oth-er than crustaceans and molluscs, live, fresh or invertebrates other than crustaceans and molluscs, live, fresh or 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) ; Lassi.

3 Butter or paneer, other than put up in unit containers and bearing a registered brand name; ' eggs, in shell, fresh, preserved or honey, other than put up in unit container and bearing a registered brand hair, unworked, whether or not washed or scoured; waste of human GOODS Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these 90 All GOODS Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; including frozen semen4S. Sub-heading/Tariff itemDescription of trees and other plants; bulbs, roots and the like; cut flowers and ornamental , fresh or , fresh or , shallots, garlic, leeks and other alliaceous vegetables, fresh or , cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or (Lactuca sativa) and chicory (Cichorium spp.), fresh or , turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or and gherkins, fresh or vegetables, shelled or unshelled, fresh or vegetables, fresh or vegetables, whole, cut, sliced, broken or in powder, but not further leguminous vegetables, shelled, whether or not skinned or , arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inu-lin content, fresh or chilled; sago , fresh or dried, whether or not shelled or nuts, fresh, whether or not shelled or peeled5S.

4 Sub-heading/Tariff itemDescription of 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 , including plantains, fresh or , figs, pineapples, avocados, gua-vas, mangoes and mangosteens, 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), , (including watermelons) and papaws (papayas), , pears and quinces, , cherries, peaches (including nectarines), plums and sloes, 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, of citrus fruit or melons (including watermelons), Sub-heading/Tariff itemDescription of GOODS of seed beans, not green leaves of of anise, badian, fennel, corian-der, cumin or caraway.

5 Juniper berries [of seed quality] 11 10 Fresh ginger, other than in processed 30 10 Fresh turmeric, other than in processed and meslin [other than those put up in unit container and bearing a regis-tered brand name] [other than those put up in unit con-tainer and bearing a registered brand name] [other than those put up in unit container and bearing a registered brand name] [other than those put up in unit container and bearing a registered brand name] (corn) [other than those put up in unit container and bearing a registered brand name] [other than those put up in unit container and bearing a registered brand name] sorghum [other than those put up in unit container and bearing a regis-tered brand name]7S. Sub-heading/Tariff itemDescription of , 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] or meslin flour [other than those put up in unit container and bearing a registered brand name].

6 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] groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] grains , of potatoes [other than those put up in unit container and bearing a regis-tered brand name] , 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 of tama-rind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] GOODS of seed beans, whether or not broken, of seed Sub-heading/Tariff itemDescription of , not roasted or otherwise cooked, whether or not shelled or bro-ken, of seed , whether or not broken, of seed or colza seeds, whether or not broken, of seed seeds, whether or not bro-ken, of seed oil seeds and oleaginous fruits ( 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 , fruit and spores, of a kind used for cones, and parts of plants (including seeds and fruits)

7 , of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or beans, seaweeds and other algae, sugar beet and sugar cane, fresh or straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets9S. Sub-heading/Tariff itemDescription of , mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of and 90 40 Betel or 1702 Jaggery of all types including Cane Jag-gery (gur) and Palmyra 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 , by whatever name it is known, except when served for (branded or otherwise), except when served for consumption and pizza supplied by religious places like temples, mosques, churches, gu-rudwaras, dargahs, [other than aerated, mineral, pu-rified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] Toddy, Neera including date and palm 90 90 Tender coconut water other than put up in unit container and bearing a regis-tered brand name10S.

8 Sub-heading/Tariff itemDescription of , 2304, 2305, 2306, 2308, 2309 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 , all 00 00 Electrical phosphate (DCP) of animal feed grade conforming to IS specifica-tion : Blood and its types of GOODS and organic manure [other than put up in unit containers and bear-ing a registered brand name] [other than kajal pencil sticks], Kumkum, Bindi, Sindur, waste, sewage sludge, clini-cal and or fuel charcoal (including shell or nut charcoal), whether or not / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the / 4907 Postal items, like envelope, Post card etc., sold by / 4907 Rupee notes when sold to the Reserve Bank of India11S. Sub-heading/Tariff itemDescription of , lose or in book books, including Braille , journals and periodicals, whether or not illustrated or containing advertising 's picture, drawing or colouring and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, laying, , not carded or or coarse animal hair, not carded or of wool or of fine or coarse ani-mal fibres, raw or processed but not , coir National hair, dressed, thinned, bleached or otherwise 00 40 Earthen pot and clay bangles (except those made from precious metals)12S.

9 Sub-heading/Tariff itemDescription of implements manually op-erated or animal driven 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 [weaving machinery] 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch of GOODS of heading handmade musical made of sarkanda and phool bahari pencils and chalk 00 baggage13S. Sub-heading/Tariff itemDescription of chapterPuja samagri namely:(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);(ii) Sacred thread (commonly known as yagnopavit);(iii) Wooden khadau;(iv) Panchamrit,(v) Vibhuti sold by religious institutions,(vi) Unbranded honey [proposed GST Nil](vii) Wick for diya.

10 (viii) Roli(ix) Kalava (Raksha sutra)(x) Chandan of lottery by any person other than State Government, Union Territory or Local authority subject to the condi-tion 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 II: LIST OF GOODS AT RATES. Sub-heading/Tariff itemDescription of , non-industrial unworked or simply sawn, cleaved or stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped15 SCHEDULE III: LIST OF GOODS AT 3% RATES. Sub-heading/Tariff itemDescription of , 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 , whether or not worked, but not mounted or set [other than Non-In-dustrial Unworked or simply sawn, cleaved or bruted] 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] or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set.