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Complete CGST ACT, 2017 with list of Chapters and Sections

Complete CGST ACT, 2017 with list of Chapters and Sections

CHAPTER I

PRELIMINARY

Rule 1 Short title and Commencement
Rule 2 Definitions

CHAPTER II

COMPOSITION RULES

Rule 3 Intimation for composition levy
Rule 4 Effective date for composition levy
Rule 5 Conditions and restrictions for composition levy
Rule 6 Validity of composition levy
Rule 7 Rate of tax of the composition levy

CHAPTER III

REGISTRATION

Rule 8 Application for registration
Rule 9 Verification of the application and approval
Rule 10  Issue of registration certificate
Rule 11 Separate registration for multiple business verticals within a State or a Union territory
Rule 12 Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13 Grant of registration to non-resident taxable person
Rule 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
Rule 15 Extension in period of operation by casual taxable person and non-resident taxable person
Rule16 Suo moto registration
Rule 17 Assignment of Unique Identity Number to certain special entities
Rule 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19 Amendment of registration
Rule 20 Application for cancellation of registration
Rule 21  Registration to be cancelled in certain cases
Rule 22 Cancellation of registration
Rule 23 Revocation of cancellation of registration
Rule 24 Migration of persons registered under the existing law
Rule 25 Physical verification of business premises in certain cases
Rule 26 Method of authentication

CHAPTER IV

DETERMINATION OF VALUE OF SUPPLY

Rule 27 Value of supply of goods or services where the consideration is not wholly in money
Rule 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent
Rule 29  Value of supply of goods made or received through an agent
Rule 30 Value of supply of goods or services or both based on cost
Rule 31  Residual method for determination of value of supply of goods or services or both
Rule 32  Determination of value in respect of certain supplies
Rule 33  Value of supply of services in case of pure agent
Rule 34 Rate of exchange of currency, other than Indian rupees, for determination of value
Rule 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

CHAPTER V

INPUT TAX CREDIT

Rule 36 Documentary requirements and conditions for claiming input tax credit
Rule 37 Reversal of input tax credit in the case of non-payment of consideration
Rule 38  Claim of credit by a banking company or a financial institution
Rule 39 Procedure for distribution of input tax credit by Input Service Distributor
Rule 40 Manner of claiming credit in special circumstances
Rule 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Rule 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Rule 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Rule 44 Manner of reversal of credit under special circumstances
Rule 44A Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
Rule 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker

CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Rule 46 Tax invoice
Rule 47 Time limit for issuing tax invoice
Rule 48 Manner of issuing invoice
Rule 49 Bill of supply
Rule 50 Receipt voucher
Rule 51 Refund voucher
Rule 52 Payment voucher
Rule 53 Revised tax invoice and credit or debit notes
Rule 54 Tax invoice in special cases
Rule 55 Transportation of goods without issue of invoice

CHAPTER VII

ACCOUNTS AND RECORDS

Rule 56 Maintenance of accounts by registered persons
Rule 57 Generation and maintenance of electronic records
Rule 58 Records to be maintained by owner or operator of godown or warehouse & transporters

CHAPTER VIII

RETURNS

Rule 59 Form and manner of furnishing details of outward supplies
Rule 60 Form and manner of furnishing details of inward supplies
Rule 61 Form and manner of submission of monthly return
Rule 62 Form and manner of submission of quarterly return by the composition supplier
Rule 63 Form and manner of submission of return by non-resident taxable person
Rule 64 Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 65 Form and manner of submission of return by an Input Service Distributor
Rule 66 Form and manner of submission of return by a person required to deduct tax at source
Rule 67 Form and manner of submission of statement of supplies through an e commerce operator
Rule 68 Notice to non-filers of returns
Rule 69 Matching of claim of input tax credit
Rule 70 Final acceptance of input tax credit and communication thereof
Rule 71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 72 Claim of input tax credit on the same invoice more than once
Rule 73 Matching of claim of reduction in the output tax liability
Rule 74 Final acceptance of reduction in output tax liability and communication thereof
Rule 75  Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 76 Claim of reduction in output tax liability more than once
Rule 77 Refund of interest paid on reclaim of reversals
Rule 78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 79 Communication and rectification of discrepancy in details furnished by the e commerce  operator and the supplier
Rule 80 Annual Return
Rule 81 Final return
Rule 82 Details of inward supplies of persons having Unique Identity Number
Rule 83  Provisions relating to a goods and services tax practitioner
Rule 84 Conditions for purposes of appearance

CHAPTER IX

PAYMENT OF TAX

Rule 85 Electronic Liability Register
Rule 86 Electronic Credit Ledger
Rule 87 Electronic Cash Ledger
Rule 88 Identification number for each transaction

CHAPTER X

REFUND

Rule 89 Application for refund of tax, interest, penalty, fees or any other amount
Rule 90 Acknowledgement
Rule 91 Grant of provisional refund
Rule 92 Order sanctioning refund
Rule 93 Credit of the amount of rejected refund claim
Rule 94 Order sanctioning interest on delayed refunds
Rule 95 Refund of tax to certain persons
Rule 96 Refund of integrated tax paid on goods exported out of India
Rule 96A Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.
Rule 97 Consumer Welfare Fund
Rule 97A Manual filing and processing

CHAPTER XI

ASSESSMENT AND AUDIT

Rule 98 Provisional Assessment
Rule 99 Scrutiny of returns
Rule 100 Assessment in certain cases
Rule 101 Audit
Rule 102 Special Audit

CHAPTER – XII

ADVANCE RULING

Rule 103 Qualification and appointment of members of the Authority for Advance Ruling
Rule 104 Form and manner of application to the Authority for Advance Ruling
Rule 105 Certification of copies of advance rulings pronounced by the Authority
Rule 106 Form and manner of appeal to the Appellate Authority for Advance Ruling
Rule 107 Certification of copies of the advance rulings pronounced by the Appellate Authority

CHAPTER – XIII

APPEALS AND REVISION

Rule 108 Appeal to the Appellate Authority
Rule 109 Application to the Appellate Authority
Rule 109A Appointment of Appellate Authority
Rule 110 Appeal to the Appellate Tribunal
Rule 111 Application to the Appellate Tribunal
Rule 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal
Rule 113 Order of Appellate Authority or Appellate Tribunal
Rule 114 Appeal to the High Court
Rule 115 Demand confirmed by the Court
Rule 116 Disqualification for misconduct of an authorised representative

CHAPTER XIV

TRANSITIONAL PROVISIONS

Rule 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 118 Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 119 Declaration of stock held by a principal and job-worker
Rule 120 Details of goods sent on approval basis
Rule 120A Revision of declaration in FORM GST TRAN-1
Rule 121 Recovery of credit wrongly availed

CHAPTER XV

ANTI-PROFITEERING

Rule 122 Constitution of the Authority
Rule 123 Constitution of the Standing Committee and Screening Committees
Rule 124  Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Rule 125 Secretary to the Authority
Rule 126 Power to determine the methodology and procedure
Rule 127 Duties of the Authority
Rule 128 Examination of application by the Standing Committee and Screening Committee
Rule 129 Initiation and conduct of proceedings
Rule 130 Confidentiality of information
Rule 131 Cooperation with other agencies or statutory authorities
Rule 132 Power to summon persons to give evidence and produce documents
Rule 133 Order of the Authority
Rule 134 Decision to be taken by the majority
Rule 135 Compliance by the registered person
Rule 136 Monitoring of the order
Rule 137 Tenure of Authority

CHAPTER XVI

E-WAY RULES

Rule 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill
Rule 138A Documents and devices to be carried by a person-in-charge of a conveyance
Rule 138B  Verification of documents and conveyances
Rule 138C  Inspection and verification of goods
Rule 138D Facility for uploading information regarding detention of vehicle

CHAPTER – XVII

INSPECTION, SEARCH AND SEIZURE

Rule 139 Inspection, search and seizure
Rule 140 Bond and security for release of seized goods
Rule 141 Procedure in respect of seized goods

CHAPTER – XVIII

DEMANDS AND RECOVERY

Rule 142 Notice and order for demand of amounts payable under the Act
Rule 143 Recovery by deduction from any money owed
Rule 144 Recovery by sale of goods under the control of proper officer
Rule 145 Recovery from a third person
Rule 146 Recovery through execution of a decree, etc.
Rule 147  Recovery by sale of movable or immovable property
Rule 148 Prohibition against bidding or purchase by officer
Rule 149 Prohibition against sale on holidays
Rule 150 Assistance by police
Rule 151  Attachment of debts and shares, etc.
Rule 152 Attachment of property in custody of courts or Public Officer
Rule 153 Attachment of interest in partnership
Rule 154 Disposal of proceeds of sale of goods and movable or immovable property
Rule 155 Recovery through land revenue authority
Rule 156 Recovery through court
Rule 157 Recovery from surety
Rule 158 Payment of tax and other amounts in installments
Rule 159 Provisional attachment of property
Rule 160 Recovery from company in liquidation
Rule 161 Continuation of certain recovery proceedings

CHAPTER – XIX

OFFENCES AND PENALTIES

Rule 162 Procedure for compounding of offences
Chapter / Heading / Sub-heading / Tariff item Description of Goods CGST Rate (%) SGST / UTGST Rate (%) IGST Rate (%) Compensation Cess
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled], and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
2.5 2.5 5
0303
0304
0305
0306
0307
0308
All goods [other than fresh or chilled] and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
2.5 2.5 5
0401 Ultra High Temperature (UHT) milk 2.5 2.5 5
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 2.5 2.5 5
0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 2.5 2.5 5
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 2.5 2.5 5
0406 Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 2.5 2.5 5
0409 Natural honey, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
0410 Edible products of animal origin, not elsewhere specified or included 2.5 2.5 5
0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 2.5 2.5 5
0504 All goods [other than fresh or chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE.
2.5 2.5 5
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 2.5 2.5 5
0507 [Except 050790] Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 2.5 2.5 5
0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 2.5 2.5 5
0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 2.5 2.5 5
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 2.5 2.5 5
07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 2.5 2.5 5
0713 Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 2.5 2.5 5
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
2.5 2.5 5
0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts 2.5 2.5 5
0802 Dried areca nuts, whether or not shelled or peeled 2.5 2.5 5
0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled 2.5 2.5 5
0802 Walnuts, whether or not shelled. 2.5 2.5 5
08 Dried makhana, whether or not shelled or peeled,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
2.5 2.5 5
0804 Mangoes sliced, dried. 2.5 2.5 5
0806 Grapes, dried, and raisins 2.5 2.5 5
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 2.5 2.5 5
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 2.5 2.5 5
0813 Tamarind, dried. 2.5 2.5 5
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 2.5 2.5 5
0901 Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted. 2.5 2.5 5
0902 Tea, whether or not flavoured other than unprocessed green leaves of tea. 2.5 2.5 5
0903 Maté 2.5 2.5 5
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 2.5 2.5 5
0905 Vanilla 2.5 2.5 5
0906 Cinnamon and cinnamon-tree flowers 2.5 2.5 5
0907 Cloves (whole fruit, cloves and stems) 2.5 2.5 5
0908 Nutmeg, mace and cardamoms 2.5 2.5 5
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality. 2.5 2.5 5
0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 2.5 2.5 5
10 All goods i.e. cereals, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. 2.5 2.5 5
1001 Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. 2.5 2.5 5
1002 Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1003 Barley put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1004 Oats put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1005 Maize (corn) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1006 Rice put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1007 Grain sorghum put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1101 Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 2.5 2.5 5
1105 Meal, powder, Flour, flakes, granules and pellets of potatoes put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 2.5 2.5 5
1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 2.5 2.5 5
713 Guar gum refined split 2.5 2.5 5
1109 00 00 Wheat gluten, whether or not dried 2.5 2.5 5
12 All goods other than of seed quality 2.5 2.5 5
1201 Soya beans, whether or not broken other than of seed quality. 2.5 2.5 5
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality. 2.5 2.5 5
1203 Copra 2.5 2.5 5
1204 Linseed, whether or not brokenother than of seed quality. 2.5 2.5 5
1205 Rape or colza seeds, whether or not brokenother than of seed quality. 2.5 2.5 5
1206 Sunflower seeds, whether or not brokenother than of seed quality 2.5 2.5 5
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 2.5 2.5 5
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 2.5 2.5 5
1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin 2.5 2.5 5
1211 Plants and parts of plants (including  seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 2.5 2.5 5
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 2.5 2.5 5
1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 2.5 2.5 5
1301 Compounded asafoetida commonly known as heeng 2.5 2.5 5
13 Tamarind kernel powder 2.5 2.5 5
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 2.5 2.5 5
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] 2.5 2.5 5
1404 or 3305 Mehendi paste in cones 2.5 2.5 5
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 2.5 2.5 5
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 2.5 2.5 5
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 2.5 2.5 5
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 2.5 2.5 5
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 2.5 2.5 5
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 2.5 2.5 5
1517 Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 2.5 2.5 5
1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 2.5 2.5 5
1701 Beet sugar, cane sugar 2.5 2.5 5
1702 or 1704 Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa 2.5 2.5 5
1801 Cocoa beans whole or broken, raw or roasted 2.5 2.5 5
1802 Cocoa shells, husks, skins and other cocoa waste 2.5 2.5 5
1803 Cocoa paste whether or not de-fatted 2.5 2.5 5
1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker’s wares 2.5 2.5 5
1902 Seviyan (vermicelli) 2.5 2.5 5
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 2.5 2.5 5
1905 Pizza bread 2.5 2.5 5
1905 or 2106 Khakhra, plain chapatti or roti 2.5 2.5 5
1905 40 00 Rusks, toasted bread and similar toasted products 2.5 2.5 5
2106 Roasted Gram ,idli/dosa batter, chutney powder 2.5 2.5 5
2106 90 Sweetmeats 2.5 2.5 5
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE 2.5 2.5 5
2201 90 10 Ice and snow 2.5 2.5 5
2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 2.5 2.5 5
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 2.5 2.5 5
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake 2.5 2.5 5
2302 Rice bran (other than de-oiled rice bran) 2.5 2.5 5
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 2.5 2.5 5
2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 2.5 2.5 5
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 2.5 2.5 5
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 2.5 2.5 5
2307 Wine lees; argol 2.5 2.5 5
2401 Tobacco leaves 2.5 2.5 5
2502 Unroasted iron pyrites. 2.5 2.5 5
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 2.5 2.5 5
2504 Natural graphite. 2.5 2.5 5
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 2.5 2.5 5
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.5 2.5 5
2507 Kaolin and other kaolinic clays, whether or not calcined. 2.5 2.5 5
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 2.5 2.5 5
2509 Chalk. 2.5 2.5 5
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 2.5 2.5 5
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 2.5 2.5 5
2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. 2.5 2.5 5
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 2.5 2.5 5
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.5 2.5 5
2515
(Except
2515 12 10,
2515 12 20,
2515 12 90) or
6802
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and
travertine], other than mirror polished stone which is ready to use
2.5 2.5 5
2515 11 00 Marble and travertine, crude or roughly trimmed 2.5 2.5 5
2516 [Except 2516 11 00, 2516 12 00] Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.5 2.5 5
2516 11 00 Granite crude or roughly trimmed 2.5 2.5 5
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 2.5 2.5 5
2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
2518 10 dolomite, Not calcined or sintered
2.5 2.5 5
2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 2.5 2.5 5
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 2.5 2.5 5
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 2.5 2.5 5
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 2.5 2.5 5
2524 Asbestos 2.5 2.5 5
2525 Mica, including splitting; mica waste. 2.5 2.5 5
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 2.5 2.5 5
2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) 2.5 2.5 5
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 2.5 2.5 5
2530 Mineral substances not elsewhere specified or included. 2.5 2.5 5
26 [other than 2619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 2.5 2.5 5
2601 Iron ores and concentrates, including roasted iron pyrites 2.5 2.5 5
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 2.5 2.5 5
2603 Copper ores and concentrates. 2.5 2.5 5
2604 Nickel ores and concentrates. 2.5 2.5 5
2605 Cobalt ores and concentrates. 2.5 2.5 5
2606 Aluminium ores and concentrates. 2.5 2.5 5
2607 Lead ores and concentrates. 2.5 2.5 5
2608 Zinc ores and concentrates. 2.5 2.5 5
2609 Tin ores and concentrates. 2.5 2.5 5
2610 Chromium ores and concentrates. 2.5 2.5 5
2611 Tungsten ores and concentrates. 2.5 2.5 5
2612 Uranium or thorium ores and concentrates. 2.5 2.5 5
2613 Molybdenum ores and concentrates. 2.5 2.5 5
2614 Titanium ores and concentrates. 2.5 2.5 5
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 2.5 2.5 5
2616 Precious metal ores and concentrates. 2.5 2.5 5
2617 Other ores and concentrates 2.5 2.5 5
2618 Granulated slag (slag sand) from the manufacture of iron or steel 2.5 2.5 5
2621 Fly Ash 2.5 2.5 5
27 Bio-gas 2.5 2.5 5
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 2.5 2.5 5
2702 Lignite, whether or not agglomerated, excluding jet 2.5 2.5 5
2703 Peat (including peat litter), whether or not agglomerated 2.5 2.5 5
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2.5 2.5 5
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2.5 2.5 5
2706 Tar distilled from coal, from lignite or from peat 2.5 2.5 5
2710 (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST 2.5 2.5 5
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 2.5 2.5 5
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 2.5 2.5 5
28 Thorium oxalate 2.5 2.5 5
28 Enriched KBF4 (enriched potassium fluroborate) 2.5 2.5 5
28 Enriched elemental boron 2.5 2.5 5
28 Nuclear fuel 2.5 2.5 5
2805 11 Nuclear grade sodium 2.5 2.5 5
2809 Fertilizer grade phosphoric acid 2.5 2.5 5
2845 Heavy water and other nuclear fuels 2.5 2.5 5
2853 Compressed air 2.5 2.5 5
30 Insulin 2.5 2.5 5
3002, 3006 Animal or Human Blood Vaccines 2.5 2.5 5
30 Diagnostic kits for detection of all types of hepatitis 2.5 2.5 5
30 Desferrioxamine injection or deferiprone 2.5 2.5 5
30 Cyclosporin 2.5 2.5 5
30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 2.5 2.5 5
30 Oral re-hydration salts 2.5 2.5 5
30 or any Chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 2.5 2.5 5
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 2.5 2.5 5
30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 2.5 2.5 5
3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 2.5 2.5 5
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 2.5 2.5 5
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 2.5 2.5 5
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 2.5 2.5 5
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers 2.5 2.5 5
32 Wattle extract, quebracho extract, chestnut extract 2.5 2.5 5
3202 Enzymatic preparations for pre-tanning 2.5 2.5 5
3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambhrani 2.5 2.5 5
3402 Sulphonated castor oil, fish oil or sperm oil 2.5 2.5 5
3605 00 10 Handmade safety matches
Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –
(i)        frame filling;
(ii)     dipping of splints in the composition for match heads;
(iii)   filling of boxes with matches;
(iv)    pasting of labels on match boxes, veneers or cardboards;
(v)      packaging
2.5 2.5 5
3915 Waste, parings or scrap, of plastics 2.5 2.5 5
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 2.5 2.5 5
4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 2.5 2.5 5
4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft 2.5 2.5 5
4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 2.5 2.5 5
4016 Erasers 2.5 2.5 5
4017 Waste or scrap of hard rubber 2.5 2.5 5
4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split 2.5 2.5 5
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 2.5 2.5 5
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 2.5 2.5 5
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 2.5 2.5 5
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 2.5 2.5 5
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 2.5 2.5 5
4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 2.5 2.5 5
4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 2.5 2.5 5
4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 2.5 2.5 5
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 2.5 2.5 5
4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 2.5 2.5 5
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 2.5 2.5 5
4501 Natural cork, raw or simply prepared 2.5 2.5 5
4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork *** 2.5 2.5 5
4707 Recovered waste or scrap of paper or paperboard 2.5 2.5 5
4801 Newsprint, in rolls or sheets 2.5 2.5 5
4823 Kites, Paper mache articles 2.5 2.5 5
4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 2.5 2.5 5
5004 to 5006 Silk yarn 2.5 2.5 5
5007 Woven fabrics of silk or of silk waste 2.5 2.5 5
5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 2.5 2.5 5
5105 Wool and fine or coarse animal hair, carded or combed 2.5 2.5 5
5106 to 5110 Yarn of wool or of animal hair 2.5 2.5 5
5111 to 5113 Woven fabrics of wool or of animal hair 2.5 2.5 5
5201 to 5203 Cotton and Cotton waste 2.5 2.5 5
5204 Cotton sewing thread, whether or not put up for retail sale 2.5 2.5 5
5205 to 5207 Cotton yarn [other than khadi yarn] 2.5 2.5 5
5208 to 5212 Woven fabrics of cotton 2.5 2.5 5
5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 2.5 2.5 5
5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 2.5 2.5 5
5303 All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 2.5 2.5 5
5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir  pith compost put up in unit container and bearing a brand name 2.5 2.5 5
5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 2.5 2.5 5
5407, 5408 Woven fabrics of manmade textile materials 2.5 2.5 5
5512 to 5516 Woven fabrics of manmade staple fibres 2.5 2.5 5
5605 0010 Real zari thread (gold) and silver thread, combined with textile thread 2.5 2.5 5
5607 Jute twine, coir cordage or ropes 2.5 2.5 5
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 2.5 2.5 5
5609 Products of coir 2.5 2.5 5
5702, 5703, 5705 Coir mats, matting, floor
covering and handloom durries
2.5 2.5 5
5801 all goods 2.5 2.5 5
5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 2.5 2.5 5
5808 Saree fall 2.5 2.5 5
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 2.5 2.5 5
60 Knitted or crocheted fabrics [All goods] 2.5 2.5 5
61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece 2.5 2.5 5
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
6309 or 6310 Worn clothing and other worn articles; rags 2.5 2.5 5
64 Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 2.5 2.5 5
6602 00 00 Walking-sticks including seat sticks 2.5 2.5 5
6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 2.5 2.5 5
6901 00 10 Bricks of fossil meals or similar siliceous earths 2.5 2.5 5
6904 10 00 Building bricks 2.5 2.5 5
6905 10 00 Earthen or roofing tiles 2.5 2.5 5
7001 Cullet or other waste or scrap of glass 2.5 2.5 5
7018 Glass beads. 2.5 2.5 5
84 Pawan Chakki that is Air Based Atta Chakki 2.5 2.5 5
8407 10 00, 8411 Aircraft engines 2.5 2.5 5
8413, 8413 91 Hand pumps and parts thereof 2.5 2.5 5
8419 19 Solar water heater and system 2.5 2.5 5
8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 2.5 2.5 5
84, 85 or 94 Following renewable energy devices & parts for their manufacture
(a)   Bio-gas plant
(b)   Solar power based devices
(c)   Solar power generating system
(d)   Wind mills, Wind Operated Electricity Generator (WOEG)
(e)   Waste toenergyplants/devices
(f)    Solarlantern/solarlamp
(g)   Ocean waves/tidal waves energy devices/plants
(h)   [Photo voltaic cells, whether or not assembled in modules or made up into panelsExplanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.
2.5 2.5 5
84 or 85 E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
2.5 2.5 5
8601 Rail locomotives powered from an external source of electricity or by electric accumulators 2.5 2.5 5
8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 2.5 2.5 5
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 2.5 2.5 5
8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 2.5 2.5 5
8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 2.5 2.5 5
8606 Railway or tramway goods vans and wagons, not self-propelled 2.5 2.5 5
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 2.5 2.5 5
8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 2.5 2.5 5
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 2.5 2.5 5
8714 20 Parts and accessories of carriage for disabled persons 2.5 2.5 5
88 or Any other chapter Scientific    and    technical    instruments,    apparatus, equipment,  accessories,  parts,  components,  spares, tools,   mock   ups   and   modules,   raw   material   and consumables    required    for    launch    vehicles    and satellites and payloads 2.5 2.5 5
8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. 2.5 2.5 5
8803 Parts of goods of heading 8802 2.5 2.5 5
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 2.5 2.5 5
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 2.5 2.5 5
8904 Tugs and pusher craft 2.5 2.5 5
8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 2.5 2.5 5
8906 Other vessels, including warships and lifeboats other than rowing boats 2.5 2.5 5
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 2.5 2.5 5
Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5 2.5 5
90 Coronary stents and coronary stent systems for use with cardiac catheters 2.5 2.5 5
90 or any other Chapter Artificial kidney 2.5 2.5 5
90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 2.5 2.5 5
90 or any other Chapter Parts of the following goods, namely:-
(i)  Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
2.5 2.5 5
90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 2.5 2.5 5
9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
9401 10 00 Aircraft seats 2.5 2.5 5
9405 50 31 Kerosene pressure lantern 2.5 2.5 5
9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 2.5 2.5 5
4016 or 9503 Toy balloons made of natural rubber latex 2.5 2.5 5
9507 Fishing hooks 2.5 2.5 5
9601 Worked corals other than articles of coral 2.5 2.5 5
9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] 2.5 2.5 5
9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 2.5 2.5 5
9705 Numismatic coins 2.5 2.5 5
9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. 2.5 2.5 5
4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 2.5 2.5 5
4823 Articles made of paper mache 2.5 2.5 5
5607, 5609 Coir articles 2.5 2.5 5
5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 2.5 2.5 5
57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5 2.5 5
5804 30 00 Handmade lace 2.5 2.5 5
5805 Hand-woven tapestries 2.5 2.5 5
5808 10 Hand-made braids and ornamental trimming in the piece 2.5 2.5 5
5810 Hand embroidered articles 2.5 2.5 5
6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
7018 10 Bangles, beads and small ware 2.5 2.5 5
7018 10 Bangles, beads and small ware 2.5 2.5 5
Any Chapter Rosaries, prayer beads or Hawan samagri 2.5 2.5 5
Any Chapter Biomass briquettes or solid bio fuel pellets 2.5 2.5 5
01012100, 010129 Live horses 6 6 12
0402 91 10, 0402 99 20 Condensed milk 6 6 12
0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 6 6 12
0406 Cheese 6 6 12
0801 Brazil nuts, dried, whether or not shelled or peeled 6 6 12
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 6 6 12
0804 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried 6 6 12
0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried 6 6 12
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled 6 6 12
1108 Starches; inulin 6 6 12
1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 6 6 12
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 6 6 12
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 6 6 12
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 6 6 12
1505 Wool grease and fatty substances derived therefrom (including lanolin) 6 6 12
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 6 6 12
1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 6 6 12
1517 Edible mixtures or preparations of  animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 6 6 12
1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 6 6 12
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 6 6 12
1602 Other prepared or preserved meat, meat offal or blood 6 6 12
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 6 6 12
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 6 6 12
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 6 6 12
1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 6 6 12
1704 Sugar boiled confectionery 6 6 12
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 6 6 12
1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 6 6 12
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 6 6 12
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 6 6 12
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 6 6 12
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 6 6 12
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 6 6 12
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 6 6 12
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 6 6 12
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 6 6 12
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 6 6 12
2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 6 6 12
2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 6 6 12
2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings 6 6 12
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters 6 6 12
2106 90 Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] 6 6 12
2106 90 91 Diabetic foods 6 6 12
2201 Drinking water packed in 20 litres bottle 6 6 12
2202 99 10 Soya milk drinks 6 6 12
2202 99 20 Fruit pulp or fruit juice based drinks 6 6 12
2202 99 90 Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 6 6 12
2202 99 30 Beverages containing milk 6 6 12
2515 12 10 Marble and travertine blocks 6 6 12
2516 Granite blocks 6 6 12
28 Anaesthetics 6 6 12
28 Potassium Iodate 6 6 12
28 Steam 6 6 12
28 or 38 Micronutrients, which   are   covered   under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which    are    registered    under    the Fertilizer Control Order, 1985 6 6 12
2801 20 Iodine 6 6 12
2804 40 10 Medical grade oxygen 6 6 12
2847 Medicinal grade hydrogen peroxide 6 6 12
29 or 3808 93 Gibberellic acid 6 6 12
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 6 6 12
3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 6 6 12
3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 6 6 12
3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 6 6 12
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 6 6 12
3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 6 6 12
3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 6 6 12
3306 10 10 Tooth powder 6 6 12
3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran] 6 6 12
29, 30, 3301 Following goods namely:-
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
c. Fractionated / de-terpenated mentha oil (DTMO),
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
6 6 12
3406 Candles, tapers and the like 6 6 12
3701 Photographic plates and film for x-ray for medical use 6 6 12
3705 Photographic plates and films, exposed and developed, other than cinematographic film 6 6 12
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 6 6 12
3808 The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
6 6 12
3818 Silicon wafers 6 6 12
3822 All diagnostic kits and reagents 6 6 12
3826 Bio-diesel 6 6 12
3926 Feeding bottles 6 6 12
3926 Plastic beads 6 6 12
4007 Latex Rubber Thread 6 6 12
4014 Nipples of feeding bottles 6 6 12
4015 Surgical rubber gloves or medical examination rubber gloves 6 6 12
4016 Rubber bands 6 6 12
4202 22 20 Hand bags and shopping bags, of cotton 6 6 12
4202 22 30 Hand bags and shopping bags, of jute 6 6 12
4203 Gloves specially designed for use in sports 6 6 12
44 or any Chapter The following goods, namely: –
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues
6 6 12
44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 6 6 12
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like 6 6 12
4405 Wood wool; wood flour 6 6 12
4406 Railway or tramway sleepers (cross-ties) of wood 6 6 12
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 6 6 12
4409 Bamboo flooring 6 6 12
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 6 6 12
4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves 6 6 12
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 6 6 12
4418 Bamboo wood building joinery 6 6 12
4419 Tableware and Kitchenware of wood 6 6 12
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 6 6 12
4421 Other articles of wood; such as clothes hangers, Spools,  cops,  bobbins,  sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,  namely oars,  paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 6 6 12
4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 6 6 12
4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 6 6 12
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 6 6 12
4701 Mechanical wood pulp 6 6 12
4702 Chemical wood pulp, dissolving grades 6 6 12
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 6 6 12
4704 Chemical wood pulp, sulphite, other than dissolving grades 6 6 12
4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 6 6 12
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 6 6 12
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 6 6 12
4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 6 6 12
4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 6 6 12
4806 20 00 Greaseproof papers 6 6 12
4806 40 10 Glassine papers 6 6 12
4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 6 6 12
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 6 6 12
4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 6 6 12
4811 Aseptic packaging paper 6 6 12
4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 6 6 12
4819 Cartons, boxes and cases of corrugated paper or paper board 6 6 12
4820 Exercise book, graph book, & laboratory note book and notebooks 6 6 12
4823 Paper pulp moulded trays 6 6 12
48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 6 6 12
4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 6 6 12
4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips] 6 6 12
4908 Transfers (decalcomanias) 6 6 12
4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 6 6 12
4910 Calendars of any kind, printed, including calendar blocks 6 6 12
4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 6 6 12
5401 Sewing thread of manmade filaments, whether or not put up for retail sale 6 6 12
5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns 6 6 12
5508 Sewing thread of manmade staple fibres 6 6 12
5509, 5510, 5511 Yarn of manmade staple fibres 6 6 12
5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods 6 6 12
5602 Felt, whether or not impregnated, coated, covered or laminated 6 6 12
5603 Nonwovens, whether or not impregnated, coated, covered or laminated 6 6 12
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 6 6 12
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; Imitation zari thread 6 6 12
5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 6 6 12
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes] 6 6 12
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] 6 6 12
5701 Carpets and other textile floor coverings, knotted, whether or not made up 6 6 12
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 6 6 12
5703 Carpets and other textile floor coverings, tufted, whether or not made up 6 6 12
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 6 6 12
5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I. 6 6 12
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 6 6 12
5803 Gauze, other than narrow fabrics of heading 5806 6 6 12
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 6 6 12
5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 6 6 12
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 6 6 12
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall] 6 6 12
5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 6 6 12
5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 6 6 12
5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 6 6 12
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 6 6 12
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 6 6 12
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 6 6 12
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 6 6 12
5905 Textile wall coverings 6 6 12
5906 Rubberised textile fabrics, other than those of heading 5902 6 6 12
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 6 6 12
5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 6 6 12
5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 6 6 12
5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 6 6 12
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 6 6 12
61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 6 6 12
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 6 6 12
63[other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags] 6 6 12
6305 32 00 Flexible intermediate bulk containers 6 6 12
6501 Textile caps 6 6 12
6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 6 6 12
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 6 6 12
6602 Whips, riding-crops and the like 6 6 12
6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 6 6 12
6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 6 6 12
68 Sand lime bricks or Stone inlay work 6 6 12
6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone 6 6 12
6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 6 6 12
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 6 6 12
6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 6 6 12
6913 Statues and other ornamental articles 6 6 12
7015 10 Glasses for corrective spectacles and flint buttons 6 6 12
7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 6 6 12
7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 6 6 12
7317 Animal shoe nails 6 6 12
7319 Sewing needles 6 6 12
7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 6 6 12
7323 Table, kitchen or other household articles of iron & steel; Utensils 6 6 12
7418 Table, kitchen or other household articles of copper; Utensils 6 6 12
7419 99 30 Brass Kerosene Pressure Stove 6 6 12
7615 Table, kitchen or other household articles of aluminium; Utensils 6 6 12
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 6 6 12
8214 Paper knives, Pencil sharpeners and blades therefor 6 6 12
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 6 6 12
8306 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; metal bidriware 6 6 12
8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 6 6 12
8408 Fixed Speed Diesel Engines of power not exceeding 15HP 6 6 12
8413 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 vertical pumps 6 6 12
8414 20 10 Bicycle pumps 6 6 12
8414 20 20 Other hand pumps 6 6 12
8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 6 6 12
8420 Hand operated rubber roller 6 6 12
8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 6 6 12
8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 6 6 12
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90] 6 6 12
8433 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 machinery of heading 8437; parts [8433 90 00] 6 6 12
8434 Milking machines and dairy machinery 6 6 12
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 6 6 12
8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 6 6 12
8479 Composting Machines 6 6 12
8509 Wet grinder consisting of stone as a grinder 6 6 12
8517 Telephones for cellular networks or for other wireless networks 6 6 12
85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 6 6 12
8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 6 6 12
8539 LED lamps 6 6 12
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 6 6 12
87 Fuel Cell Motor Vehicles 6 6 12
8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 6 6 12
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 6 6 12
8712 Bicycles and other cycles (including delivery tricycles), not motorised 6 6 12
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 6 6 12
8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 6 6 12
8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 6 6 12
90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 6 6 12
90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device 6 6 12
9001 Contact lenses; Spectacle lenses 6 6 12
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 6 6 12
9004 Spectacles, corrective [other than goggles for correcting vision] 6 6 12
9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 6 6 12
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 6 6 12
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 6 6 12
9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 6 6 12
9021 Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] 6 6 12
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 6 6 12
9403 Furniture wholly made of bamboo, cane or rattan 6 6 12
9404 Coir products except coir mattresses 6 6 12
9404 Products wholly made of quilted textile materials 6 6 12
9404 Cotton quilts of sale value exceeding Rs. 1000 per piece 6 6 12
9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 6 6 12
9405 LED lights or fixtures including LED lamps 6 6 12
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 6 6 12
9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 6 6 12
9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 6 6 12
9506 Sports goods other than articles and equipments for general physical exercise 6 6 12
9507 Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 6 6 12
9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 6 6 12
9607 Slide fasteners 6 6 12
9608 Pens [other than Fountain pens, stylograph pens] 6 6 12
9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk 6 6 12
9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 6 6 12
9619 00 30, 9619 00 40, or 9619 00 90 All goods 6 6 12
9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques 6 6 12
9702 Original engravings, prints and lithographs 6 6 12
9703 Original sculptures and statuary, in any material 6 6 12
9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] 6 6 12
9706 Antiques of an age exceeding one hundred years 6 6 12
9804 Other Drugs and medicines intended for personal use 6 6 12
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 Central Goods and Services Tax Act, 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 Governments” 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.
6 6 12
3406 Handcrafted candles 6 6 12
4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 6 6 12
4416, 4421 99 90 Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 6 6 12
4414 00 00 Wooden frames for painting, photographs, mirrors etc 6 6 12
4420 Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] 6 6 12
4503 90 90 4504 90 Art ware of cork [including articles of sholapith] 6 6 12
6117, 6214 Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece 6 6 12
6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6 6 12
6815 99 90 Stone art ware, stone inlay work 6 6 12
6912 00 10 6912 00 20 Tableware and kitchenware of clay and terracotta, other clay articles 6 6 12
6913 90 00 Statuettes & other ornamental ceramic articles (incl blue potteries) 6 6 12
7009 92 00 Ornamental framed mirrors 6 6 12
7018 90 10 Glass statues [other than those of crystal] 6 6 12
7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 6 6 12
7326 90 99 Art ware of iron 6 6 12
7419 99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 6 6 12
7616 99 90 Aluminium art ware 6 6 12
8306 Bells, gongs and 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; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
6 6 12
9405 10 Handcrafted lamps (including panchloga lamp) 6 6 12
9401 50, 9403 80 Furniture of bamboo, rattan and cane 6 6 12
9503 Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 6 6 12
9504 Ganjifa card 6 6 12
9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 6 6 12
9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) 6 6 12
9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) 6 6 12
9703 Original sculptures and statuary, in metal, stone or any other material 6 6 12
Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software 6 6 12
1107 Malt, whether or not roasted 9 9 18
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind kernel powder 9 9 18
1404 90 10 Bidi wrapper leaves (tendu) 9 9 18
1404 90 50 Indian katha 9 9 18
1517 10 All goods i.e. Margarine, Linoxyn 9 9 18
1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 9 9 18
1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 9 9 18
1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 9 9 18
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] 9 9 18
1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionary] 9 9 18
1804 Cocoa butter, fat and oil 9 9 18
1805 Cocoa powder, not containing a