Oct 9, 2017
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GST rates : Rate OF GST on Goods Schedule – I,II,III

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GST rates: Schedule I, II, III

  • GST India is applicable on ‘supply’ of goods or services as against the present concept on the manufacture of goods or on sale of goods or on provision of services.
  • Furthermore,GST is based on the principle of destination-based consumption taxation as against the present principle of origin-based taxation.
  • In addition to that GST contains various rates (GST rates) for variety of goods and service tax which are scheduled accordingly.
  • As a result , GST rates article come into picture.
  • GST rates include various goods, scheduled differently for different rates.
  • And so is notified by the Government of India  in the official gazette from time to time.

Schedule I, II, III of  the GST rates are relation to Goods. They are elaborated as under:

  •  NIL RATE are included in SCHEDULE I: LIST OF GOODS
  •  0.25% RATE are included in SCHEDULE II: LIST OF GOODS
  •  3% RATE are included in SCHEDULE III: LIST OF GOODS

 

 GST Rates (Schedule I): List of Goods at NIL rate

Sr.no Chapter/Heading/Sub-heading/ Tariff item

Description of Goods

 

1 0101 Live asses, mules and hinnies
2 0102 Live bovine animals
3 0103 Live swine
4 0104 Live sheep and goats
5 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6 0106 Other live animal such as Mammals, Birds, Insects
7 0201 Meat of bovine animals, fresh and chilled.
8 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit  container]
14 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other then put up in unit containers
18 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]
19 0301 Live fish.
20 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading
21 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled
22 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled
24 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26 0403 Curd; Lassi; Butter milk
27 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28 0407 Birds’ eggs, in shell, fresh, preserved or cooked
29 0409 Natural honey, other than put up in unit container and bearing a registered brand name
30 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
31 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid

or gelatinised; powder and waste of these products

32 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc
33 0511 Semen including frozen semen
34 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35 0701 Potatoes, fresh or chilled.
36 0702 Tomatoes, fresh or chilled.
37 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38 0704 Cabbages, cauliflowers, kohlrabi, kaleand similar edible brassicas, fresh or chilled
39 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
41 0707 Cucumbers and gherkins, fresh or chilled
42 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43 0709 Other vegetables, fresh or chilled.
44 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45 0713 Dried leguminous vegetables, shelled, whether or not skinned or split
46 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48 0801 Brazil nuts, fresh, whether or not shelled or peeled
49 0802 Other nuts, Other nuts, fresh such asAlmonds, Hazelnuts or filberts (Coryiusspp.), walnuts, Chestnuts (Castaneaspp.),   Pistachios, Macadamia nuts,Kola nuts (Cola spp.), Areca nuts, fresh,whether or not shelled or peeled
50 0803 Bananas, including plantains, fresh or dried
51 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citruslimonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53 0806 Grapes, fresh
54 0806 Melons (including watermelons) and papaws (papayas), fresh.
55 0807 Apples, pears and quinces, fresh.
56 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries,bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore,Lichi, fresh.
58 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59 9 All goods of seed quality
60 0901 Coffee beans, not roasted
61 0902 Unprocessed green leaves of tea
62 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63 0910 11 10 Fresh ginger, other than in processed form
64 0910 30 10 Fresh turmeric, other than in processed form
65 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
66 1002 Rye [other than those put up in unit container and bearing a registered brand name]
67 1003 Barley [other than those put up in unit container and bearing a registered brand name]
68 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other than those put up in unit container and bearing a registered brand name]
73 1101 Wheat or meslin flour [other than those put up in unit container and bearing a Registered brand name].
74 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76 1104 Cereal grains hulled
77 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79 12 All goods of seed quality
80 1201 Soya beans, whether or not broken, of seed quality
81 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken,of seed quality
82 1204 Linseed, whether or not broken, of seed qualit
83 1205 Rape or colza seeds, whether or not broken, of seed quality
84 1206 Sunflower seeds, whether or not broken, of seed quality.
85 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel,Niger seed, Kokam) whether or not broken, of seed quality.
86 1209 Seeds, fruit and spores, of a kind used for sowing.
87 1210 Hop cones, fresh.
88 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92 1301 Lac and Shellac
93 1404 90 40 Betel leaves
94 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96 1905 Pappad, by whatever name it is known, except when served for consumption
97 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
98 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc
99 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100 2201 Non-alcoholic Toddy, Neera including date and palm neera
101 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name
102 2302, 2304, 2305,

2306, 2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
103 2501 Salt, all types
104 2716 00 00 Electrical energy
105 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
106 3002 Human Blood and its components
107 3006 All types of contraceptives
108 3101 All goods and organic manure [other then put up in unit containers and bearing a registered brand name]
109 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110 3825 Municipal waste, sewage sludge, clinical waste
111 3926 Plastic bangles
112 4014 Condoms and contraceptives
113 4401 Firewood or fuel wood
114 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
115 4802 / 4907 Judicial, Non-judicial stamp papers,Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
117 48 / 4907 Rupee notes when sold to the Reserve Bank of India
118 4907 Cheques, lose or in book form
119 4901 Printed books, including Braille books
120 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121 4903 Children’s picture, drawing or colouring books
122 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes,

printed

123 5001 Silkworm laying, cocoon
124 5002 Raw silk
125 5003 Silk waste
126 5101 Wool, not carded or combed
127 5102 Fine or coarse animal hair, not carded or combed
128 5103 Waste of wool or of fine or coarse animal-hair
129 52 Gandhi Topi
130 52 Khadi yarn
131 5303 Jute fibres, raw or processed but not spun
132 5305 Coconut, coir fibre
133 63 Indian National Flag
134 6703 Human hair, dressed, thinned, bleached or otherwise worked
135 6912 00 40 Earthen pot and clay lamps
136 7018 Glass bangles (except those made from precious metals)
137 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
138 8445 Amber charkha
139 8446 Handloom [weaving machinery]
140 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141 8803 Parts of goods of heading 8801
142 9021 Hearing aids
143 92 Indigenous handmade musical instruments
144 9603 Muddhas made of sarkanda and phool bahari jhadoo
145 9609 Slate pencils and chalk sticks
146 9610 00 00 Slates
147 9803 Passenger baggage
148 Any chapter Puja samagri namely:

(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit,

(v) Vibhuti sold by religious institutions,

(vi) Unbranded honey[proposed GST Nil]

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandan tika

149 Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.

 

 Schedule II GST rates : List of goods at 0.25% rate

S. No. Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2 7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
3 7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

 

 GST rates (Schedule III) : List of goods at 3% rate

S. No. Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
2 7102 Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]
3 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
4 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung,mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
5 7105 Dust and powder of natural or synthetic precious or semi -precious stones
6 7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7 7107 Base metals clad with silver, not further worked than semi-manufactured
8  7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
9  7109 Base metals or silver, clad with gold, not further worked than semi-manufactured
10  7110 Platinum, unwrought or in semi-manufactured forms, or in powder form
11  7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12  7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13  7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14  7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
15  7115 Other articles of precious metal or of metal clad with precious metal
16  7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
17  7117 Imitation jewellery
18  7118 Coin

Disclaimer:

The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on the CBEC website (www.cbec.gov.in) may please be referred to.

 

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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