Oct 10, 2017
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GST Rate: Rate OF GST on Goods Schedule IV

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GST rate on Goods: Schedule IV

  • 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 rate) for variety of goods and service tax which are scheduled accordingly.
  • As a result , GST rate article come into picture.
  • GST rate 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 IV of  the GST rate are relation to Goods. They are elaborated as under:5% RATE are included in SCHEDULE IV: LIST OF GOODS

SCHEDULE IV: LIST OF GOODS AT 5% RATE

Sr no. Chapter, heading/ sub heading/ tariff item Description of goods
1. 0303 Fish, frozen, excluding fish fillets and
other fish meat of heading 0304
2. 0304 Fish fillets and other fish meat (whether
or not minced), frozen
3. 0305 Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or
during the smoking process; flours,
meals and pellets of fish, fit for human
consumption
4. 0306 Crustaceans, whether in shell or not,
frozen, dried, salted or in brine; crusta-
ceans, in shell, cooked by steaming or
by boiling in water, frozen, dried, salted
or in brine; flours, meals and pellets of
crustaceans, fit for human consumption
5. 0307 Molluscs, whether in shell or not, fro-
zen, dried, salted or in brine; aquatic
invertebrates other than crustaceans
and molluscs, frozen, dried, salted or in
brine; flours, meals and pellets of aquat-
ic invertebra other than crustaceans, fit
for human consumption
6. 0308 Aquatic invertebrates other than crus-
taceans and molluscs, frozen, dried,
salted or in brine; smoked aquatic inver-
tebrates other than
crustaceans and molluscs, whether or
not cooked before or during the
smoking process: flours, meals and
pellets of aquatic invertebrates other
than crustaceans and molluscs, fit for
human consumption
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or con-
taining added sugar or other sweet-
ening matter, including skimmed milk
powder, milk food for babies [other than
condensed milk]
9. 0403 Cream, yogurt, kephir and other fer-
mented or acidified milk and cream,
whether or not concentrated or contain-
ing added sugar or other sweetening
matter or flavoured or containing added
fruit, nuts or cocoa
10. 0404 Whey, whether or not concentrated or
containing added sugar or other sweet-
ening matter; products consisting of
natural milk constituents, whether or not
containing added sugar or other sweet-
ening matter, not elsewhere specified or
included
11. 0406 Chena or paneer put up in unit contain-
er and bearing a registered brand name
12. 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 sweet-
ening matter.
13. 0409 Natural honey, put up in unit container
and bearing a registered brand name
14. 0410 Edible products of animal origin, not
elsewhere specified or included
15. 0502 Pigs’, hogs’ or boars’ bristles and hair;
badger hair and other brush making
hair; waste of such bristles or hair.
16.    0504 Guts, bladders and stomachs of ani-
mals (other than fish), whole and pieces
thereof, fresh, chilled, frozen, salted, in
brine, dried or smoked.
17.      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
18. 050790] [Except Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or
 simply prepared but not cut to shape;
powder and waste of these products.
19. 0508 Coral and similar materials, unworked
or simply prepared but not otherwise
worked; shells of molluscs, crustaceans
or echinoderms and cuttle-bone, un-
worked or simply prepared but not cut
to shape, powder and waste thereof.
20. 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 other-
wise provisionally preserved.
21. 0511 Animal products not elsewhere speci-
fied or included; dead animals of Chap-
ter 1 or 3, unfit for human consumption,
other than semen including frozen
semen.
22. 7 Herb, bark, dry plant, dry root, common-
ly known as jaribooti and dry flower
23. 0710 Vegetables (uncooked or cooked by
steaming or boiling in water), frozen
24. 0711 Vegetables provisionally preserved (for
example, by sulphur dioxide gas, in
brine, in sulphur water or in other pre-
servative solutions), but unsuitable in
that state for immediate consumption
25. 0713 Dried leguminous vegetables, shelled,
whether or not skinned or split [put up in
unit container and bearing a registered
brand name]
26. 0714 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar
roots and tubers with high starch or
inulin content, frozen or dried, whether
or not sliced or in the form of pellets
27. 0801 Cashewnuts, whether or not shelled or
peeled
28. 0802 Dried areca nuts, whether or not shelled
or peeled
29. 0802 Dried chestnuts (singhada), whether or
not shelled or peeled
30. 08 Dried makhana, whether or not shelled
or peeled
31. 0806 Grapes, dried, and raisins
32. 0811 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen,
whether or not containing added sugar
or other sweetening matter
33. 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
34. 0814 Peel of citrus fruit or melons (including
watermelons), frozen, dried or provi-
sionally preserved in brine, in sulphur
water or in other preservative solutions
35. 0901 Coffee, whether or not roasted or decaf-
feinated; coffee husks and skins; coffee
substitutes containing coffee in any
proportion [other than coffee beans not
roasted]
36. 0902 Tea, whether or not flavoured [other
than unprocessed green leaves of tea]
37. 0903 Maté
38. 0904 Pepper of the genus Piper; dried or
crushed or ground fruits of the genus
Capsicum or of the genus Pimenta
39. 0905 Vanilla
40. 0906 Cinnamon and cinnamon-tree flowers
41. 0907 Cloves (whole fruit, cloves and stems)
42. 0908 Nutmeg, mace and cardamoms
43. 0909 Seeds of anise, badian, fennel, corian-
der, cumin or caraway; juniper berries
[other than of seed quality]
44. 0910[other than 0910 11 10, 0910   30 10]  Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric thymes, bay leaves, cury and other spices
45. 10 All goods i.e. cereals, put up in unit con-
tainer and bearing a registered brand
name
46. 1001 Wheat and meslin put up in unit con-
tainer and bearing a registered brand
name
47. 1002 Rye put up in unit container and bearing
a registered brand name
48. 1003 Barley put up in unit container and bear-
ing a registered brand name
49. 1004 Oats put up in unit container and bear-
ing a registered brand name
50. 1005 Maize (corn) put up in unit container
and bearing a registered brand name
51. 1006 Rice put up in unit container and bear-
ing a registered brand name
52. 1007 Grain sorghum put up in unit container
and bearing a registered brand name
53. 1008 Buckwheat, millet and canary seed; oth-
er cereals such as Jawar, Bajra, Ragi]
put up in unit container and bearing a
registered brand name
54. 1101 Wheat or meslin flour put up in unit con-
tainer and bearing a registered brand
name.
55. 1102 Cereal flours other than of wheat or
meslin i.e. maize (corn) flour, Rye flour,
etc. put up in unit container and bearing
a registered brand name
56. 1103 Cereal groats, meal and pellets, includ-
ing suji and dalia, put up in unit contain-
er and bearing a registered brand name
57. 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]
58. 1105 Meal, powder, flakes, granules and pel-
lets of potatoes put up in unit container
and bearing a registered brand name
59. 1106 Meal and powder of the dried legumi-
nous vegetables of heading 0713 (puls-
es) [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,
put up in unit container and bearing a
registered brand name
60. 1106 10 10 Guar meal
61. 1106 10 90 Guar gum refined split
62. 1109 00 00 Wheat gluten, whether or not dried
63. 12 All goods other than of seed quality
64. 1201 Soya beans, whether or not broken
other than of seed quality.
65. 1202 Ground-nuts, not roasted or otherwise
cooked, whether or not shelled or bro-
ken other than of seed quality.
66. 1203 Copra other than of seed quality
67. 1204 Linseed, whether or not broken other
than of seed quality.
68. 1205 Rape or colza seeds, whether or not
broken other than of seed quality.
69. 1206 Sunflower seeds, whether or not broken
other than of seed quality
70. 1207 Other oil seeds and oleaginous fruits
(i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum
seeds, Mustard seeds, Saffower (Car-
thamustinctorius) seeds, Melon seeds,
Poppy seeds, Ajams, Mango kernel,
Niger seed, Kokam) whether or not bro-
ken, other than of seed quality
71. 1208 Flour and meals of oil seeds or oleagi-
nous fruits, other than those of mustard
72. 1210 Hop cones, dried, whether or not
ground, powdered or in the form of pel-
lets; lupulin
73. 1211 Plants and parts of plants (including
seeds and fruits), of a kind used pri-
marily in perfumery, in pharmacy or for
insecticidal, fungicidal or similar pur-
pose, frozen or dried, whether or not
cut, crushed or powdered
74. 1212 Locust beans, seaweeds and other al-
gae, 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 Cichoriumintybus-
sativum) of a kind used primarily for
human consumption, not elsewhere
specified or included
75. 1301 Natural gums, resins, gum-resins and
oleoresins (for example, balsams) [oth-
er than lac and shellac]
76. 1301 Compounded asafoetida commonly
known as heeng
77. 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)
78. 1404 [other than Vegetable products not elsewhere spec-
1404 90 10, 1404 ified or included such as cotton linters,
90 40, 1404 90 Cotton linters, Soap nuts, Hard seeds,
50] pips, hulls and nuts, of a kind used
primarily for carving, coconut shell,
unworked, Rudraksha seeds [other
than bidi wrapper leaves (tendu), betel
leaves, Indian katha]
79. 1507 Soya-bean oil and its fractions, whether
or not refined, but not chemically mod-
ified
80. 1508 Ground-nut oil and its fractions, whether
or not refined, but not chemically modi-
fied.
81. 1509 Olive oil and its fractions, whether or not
refined, but not chemically modified.
82. 1510 Other oils and their fractions, obtained
solely from olives, whether or not
refined, but not chemically modified, in-
cluding blends of these oils or fractions
with oils or fractions of heading 1509
83. 1511 Palm oil and its fractions, whether or not
refined, but not chemically modified.
84. 1512 Sunflower-seed, safflower or cot-
ton-seed oil and fractions thereof,
whether or not refined, but not chemi-
cally modified.
85. 1513 Coconut (copra), palm kernel or babas-
su oil and fractions thereof, whether or
not refined, but not chemically modified.
86. 1514 Rape, colza or mustard oil and fractions
thereof, whether or not refined, but not
chemically modified.
87. 1515 Other fixed vegetable fats and oils
(including jojoba oil) and their fractions,
whether or not refined, but not chemi-
cally modified.
88. 1516 Vegetable fats and oils and their frac-
tions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaid-
inised, whether or not refined, but not
further prepared.
89. 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
90. 1518 Vegetable fats and oils and their frac-
tions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat
in vacuum or in inert gas or otherwise
chemically modified, excluding those of
heading 1516
91. 1701 Beet sugar, cane sugar, khandsari
sugar
92. 1702 Palmyra sugar
93. 1801 Cocoa beans whole or broken, raw or
roasted
94. 1802 Cocoa shells, husks, skins and other
cocoa waste
95. 1803 Cocoa paste whether or not de-fatted
96. 1901 20 00 Mixes and doughs for the preparation of
bread, pastry and other baker’s wares
97. 1902 Seviyan (vermicelli)
98. 1903 Tapioca and substitutes therefor pre-
pared from starch, in the form of flakes,
grains, pearls, siftings or in similar
forms. (sabudana)
99. 1905 Pizza bread
100. 1905 40 00 Rusks, toasted bread and similar toast-
ed products
101. 2106 90 Sweetmeats
102. 2201 90 10 Ice and snow
103. 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
104. 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
105. 2304 Oil-cake and other solid residues,
whether or not ground or in the form of
pellets, resulting from the extraction of
soyabean oil [other than 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]
106. 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[other than 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]
107. 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[other than
aquatic feed including shrimp feed and
prawn feed, poultry feed & cattle feed,
including grass, hay & straw, supple-
ment & husk of pulses, concentrates &
additives, wheat bran & de-oiled cake]
108. 2307 Wine lees; argol
109. 2401 Tobacco leaves
110. 2502 Unroasted iron pyrites.
111 2503(except 2503 00 10) Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloi-
dal sulphur [other than sulphur recov-
ered as by- product in refining of crude
oil]
112. 2504 Natural graphite.
113. 2505 Natural sands of all kinds, whether or
not coloured, other than metal bearing
sands of Chapter 26.
114. 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 rect-
angular (including square) shape.
115. 2507 Kaolin and other kaolinic clays, whether
or not calcined.
116. 2508 Other clays (not including expanded
clays of heading 6806), andalusite,
kyanite and sillimanite, whether or not
calcined; mullite; chamotte or dinas
earths.
117. 2509 Chalk.
118. 2510 Natural calcium phosphates, natural
aluminium calcium phosphates and
phosphatic chalk.
119. 2511 Natural barium sulphate (barytes); natu-
ral barium carbonate (witherite), wheth-
er or not calcined, other than barium
oxide of heading 2816.
120. 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.
121. 2513 Pumice stone; emery; natural corun-
dum, natural garnet and other natural
abrasives, whether or not heat-treated.
122. 2514 Slate, whether or not roughly trimmed
or merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular
(including square) shape.
123. 2515 [Except 2515 1210, 2515 12 20, 2515 12 90]
Ecaussine and other calcareous mon-umental or building stone; alabaster
[other than marble and travertine]

 

124 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,
128. 2519 Natural magnesium carbonate (mag-
nesite); fused magnesia; dead- burned
(sintered) magnesia, whether or not
containing small quantities of other
oxides added before sintering; other
magnesium oxide, whether or not pure.
129. 2520 Gypsum; anhydrite; plasters (consisting
of calcined gypsum or calcium sulphate)
whether or not coloured, with or with-
out small quantities of accelerators or
retarders.
130. 2521 Limestone flux; limestone and other
calcareous stone, of a kind used for the
manufacture of lime or cement.
131. 2522 Quicklime, slaked lime and hydraulic
lime, other than calcium oxide and hy-
droxide of heading 2825.
132. 2524 Asbestos
133. 2525 Mica, including splitting; mica waste.
134. 2526 Natural steatite, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rect-
angular (including square) shape; talc.
135. 2528 Natural borates and concentrates there-
of (whether or not calcined), but not in-
cluding borates separated from natural
brine; natural boric acid containing not
more than 85% of H3BO3
136. 2529 Feldspar; leucite, nepheline and nephe-
line syenite; fluorspar.
137. 2530 Mineral substances not elsewhere
specified or included.
by sawing or otherwise, into blocks or
slabs of a rectangular (including square)
shape.
125. 2516 11 00 Granite crude or roughly trimmed
126. 2517 Pebbles, gravel, broken or crushed
stone, of a kind commonly used for con-
crete aggregates, for road metalling or
for railway or other ballast, shingle and
flint, whether or not heat-treated; mac-
adam 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 head-
ing 2515 or 2516 whether or not heat
treated.
127. 2518 Dolomite, whether or not calcined or
sintered, including dolomite roughly
trimmed or merely cut, by sawing or oth-
erwise, into blocks or slabs of a rectan-
gular (including square) shape; dolomite
ramming mix. 2518 10 dolomite, Not
calcined or sintered
138. 26 [other than All ores and concentrates [other than
2619, 2620, 2621] slag, dross (other than granulated slag),
scalings and other waste from the man-
ufacture of iron or steel; slag, ash and
residues (other than from the manufac-
ture 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]
139. 2601 Iron ores and concentrates, including
roasted iron pyrites
140. 2602 Manganese ores and concentrates,
including ferruginous manganese ores
and concentrates with a manganese
content of 20% or more, calculated on
the dry weight.
141. 2603 Copper ores and concentrates.
142. 2604 Nickel ores and concentrates.
143. 2605 Cobalt ores and concentrates.
144. 2606 Aluminium ores and concentrates.
145. 2607 Lead ores and concentrates.
146. 2608 Zinc ores and concentrates.
147. 2609 Tin ores and concentrates.
148. 2610 Chromium ores and concentrates.
149. 2611 Tungsten ores and concentrates.
150. 2612 Uranium or thorium ores and concen-
trates.
151. 2613 Molybdenum ores and concentrates.
152. 2614 Titanium ores and concentrates.
153. 2615 Niobium, tantalum, vanadium or zirconi-
um ores and concentrates.
154. 2616 Precious metal ores and concentrates.
155. 2617 Other ores and concentrates
156. 2618 Granulated slag (slag sand) from the
manufacture of iron or steel
157. 27 Bio-gas
158. 2701 Coal; briquettes, ovoids and similar sol-
id fuels manufactured from coal
159. 2702 Lignite, whether or not agglomerated,
excluding jet
160. 2703 Peat (including peat litter), whether or
not agglomerated
161. 2704 Coke and semi coke of coal, of lignite or
of peat, whether or not agglomerated;
retort carbon
162. 2705 Coal gas, water gas, producer gas and
similar gases, other than petroleum
gases and other gaseous hydrocarbons
163. 2706 Tar distilled from coal, from lignite or
from peat
164. 2710 Kerosene PDS
165. 2711 12 00, 2711   ,

 

13 00, 2710 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic con-sumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindu-stan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166. 28 Thorium oxalate
167. 28 Enriched KBF4 (enriched potassium
fluroborate)
168. 28 Enriched elemental boron
169. 28 Nuclear fuel
170. 2805 11 Nuclear grade sodium
171. 2845 Heavy water and other nuclear fuels
172. 2853 Compressed air
173. 30 Insulin
174. 3002, 3006 Animal or Human Blood Vaccines
175. 30 Diagnostic kits for detection of all types
of hepatitis
176. 30 Desferrioxamine injection or deferiprone
177. 30 Cyclosporin
178. 30 Medicaments (including veterinary me-
dicaments) used in bio-chemic systems
and not bearing a brand name
179. 30 Oral re-hydration salts
180. 30 Drugs or medicines including their salts
and esters and diagnostic test kits,
specified in List 1 appended to this
Schedule
181. 30 Formulations manufactured from the
bulk drugs specified in List 2 appended
to this Schedule
182. 3101 All goods i.e. animal or vegetable fer-
tilisersor organic fertilisers put up in unit
containers and bearing a brand name
182A. 3102 Mineral or chemical fertilisers, nitroge-
nous, other than those which are clearly
not to be used as fertilizers
182B. 3103 Mineral or chemical fertilisers, phos-
phatic, other than those which are clear-
ly not to be used as fertilizers
182C. 3104 Mineral or chemical fertilisers, potassic,
other than those which are clearly not to
be used as fertilizers
182D. 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
183. 32 Wattle extract, quebracho extract,
chestnut extract
184. 3202 Enzymatic preparations for pre-tanning
185. 3307 41 00 Agarbatti
186. 3402 Sulphonated castor oil, fish oil or sperm
oil
187. 3605 00 10 Handmade safety matches
Explanation.– For the purposes of this
entry, handmade matches mean match-
es, in or in relation to the manufacture
of which, none of the following process-
es is ordinarily carried on with the aid of
power, namely:
(i) frame filling;
(ii)  dipping of splints in the composi-
tion for match heads;
(iii)  filling of boxes with matches;
(iv)  pasting of labels on match boxes,
veneers or cardboards;
(v) packaging
188. 4001 Natural rubber, balata, gutta-percha,
guayule, chicle and similar natural
gums, in primary forms or in plates,
sheets or strip
189. 4016 Toy balloons made of natural rubber
latex
190. 4011, 4013 Pneumatic tyres or inner tubes, of rub-
ber, of a kind used on / in bicycles, cycle
-rickshaws and three wheeled powered
cycle rickshaws
191. 4016 Erasers
192. 4101 Raw hides and skins of bovine (includ-
ing buffalo) or equine animals (fresh,
or salted, dried, limed, pickled or other-
wise preserved, but not tanned, parch-
ment-dressed or further prepared),
whether or not dehaired or split
193. 4102 Raw skins of sheep or lambs (fresh, or
salted, dried, limed, pickled or other-
wise preserved, but not tanned, parch-
ment-dressed or further prepared),
whether or not with wool on or split
194. 4103 Other raw hides and skins (fresh, or
salted, dried, limed, pickled or other-
wise preserved, but not tanned, parch-
ment-dressed or further prepared),
whether or not dehaired or split
195. 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
196. 4105 Tanned or crust skins of sheep or
lambs, without wool on, whether or not
split, but not further prepared
197. 4106 Tanned or crust hides and skins of other
animals, without wool or hair on, wheth-
er or not split, but not further prepared
198. 4401 Wood in chips or particles; sawdust and
wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets
or similar forms
199. 4801 Newsprint, in rolls or sheets
200. 4823 Kites
201. 4901 Brochures, leaflets and similar printed
matter, whether or not in single sheets
202. 5004 to 5006 Silk yarn
203. 5007 Woven fabrics of silk or of silk waste
204. 5104 Garneted stock of wool or of fine or
coarse animal hair, shoddy wool
205. 5105 Wool and fine or coarse animal hair,
carded or combed
206 5106 to 5110 Yarn of wool or of animal hair
207 5111 to 5113 Woven fabrics of wool or of animal hair

 

208 5201 to 5203  Cotton and cotton waste
209 5204 Cotton sewing thread, whether or not

put up for retail sale

210 5205 to 5207 Cotton yarn [other than khadi yarn}
211 5208 to 5212 Woven fabrics of cotton
212. 5301 All goods i.e. flax, raw or processed but
not spun; flax tow and waste (including
yarn waste and garneted stock)
213. 5302 True hemp (Cannabis sativa L), raw or
processed but not spun; tow and waste
of true hemp (including yarn waste and
garneted stock)
214. 5303 All goods i.e. textile bast fibres [other

than jute fibres, raw or processed but

not spun]; tow and waste of these fibres

(including yarn waste and garneted

stock)

215. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other tex-tile bast fibres, other vegetable textile fibres; paper yarn

 

216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn
217. 5407, 5408 Woven fabrics of Wwoven fabrics of manmade textile materials
218. 5512 to 5516 Woven fabrics of manmade staple fibres
219. 5705 Coir mats, matting and floor covering
220. 5809, 5810 Embroidery or zari articles, that is to
say,- imi, zari, kasab, saima, dabka,
chumki, gotasitara, naqsi, kora, glass
beads, badla, glzal
221. 60 Knitted or crocheted fabrics [All goods]
222. 61 Articles of apparel and clothing acces-
sories, knitted or crocheted, of sale
value not exceeding Rs. 1000 per piece
223. 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted, of sale
value not exceeding Rs. 1000 per piece
224. 63 Other made up textile articles, sets,
worn clothing and worn textile articles
and rags, of sale value not exceeding
Rs. 1000 per piece
225. 64 Footwear having a retail sale price not
exceeding Rs.500 per pair, provided
that such retail sale price is indelibly
marked or embossed on the footwear
itself.
226. 6901 00 10 Bricks of fossil meals or similar siliceous
earths
227. 6904 10 00 Building bricks
228. 6905 10 00 Earthen or roofing tiles
229. 7018 Glass beads.
230. 84 Pawan Chakki that is Air Based Atta
Chakki
231. 8413, 8413 91 Hand pumps and parts thereof
232. 8419 19 Solar water heater and system
233. 8437 Machines for cleaning, sorting or grad-
ing, 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
234. 84 or 85 Following renewable energy devices &
parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated
Electricity Generator (WOEG)
(e) Waste to energy plants/devices
(f) Solar lantern/solar lamp
(g) Ocean waves/tidal waves energy
devices/plants
235. 8601 Rail locomotives powered from an
external source of electricity or by
electric accumulators
236. 8602 Other rail locomotives; locomotive
tenders; such as Diesel-electric
locomotives, Steam locomotives and
tenders thereof
237. 8603 Self-propelled railway or tramway
coaches, vans and trucks, other than
those of heading 8604
238. 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)
239. 8605 Railway or tramway passenger coach-
es, not self-propelled; luggage vans,
post office coaches and other special
purpose railway or tramway coaches,
not self-propelled (excluding those of
heading 8604)
240. 8606 Railway or tramway goods vans and
wagons, not self-propelled
241. 8607 Parts of railway or tramway locomotives
or rolling-stock; such as Bogies, bis-
sel-bogies, axles and wheels, and parts
thereof
242. 8608 Railway or tramway track fixtures and
fittings; mechanical (including elec-
tro-mechanical) signalling, safety or
traffic control equipment for railways,
tramways, roads, inland waterways,
parking facilities, port installations or
airfields; parts of the foregoing
243. 8713 Carriages for disabled persons, whether
or not motorised or otherwise mechani-
cally propelled
244. 8802 Other aircraft (for example, helicopters,
aeroplanes), other than those for per-
sonal use.
245. 8803 Parts of goods of heading 8802
246. 8901 Cruise ships, excursion boats, fery-
boats, cargo ships, barges and similar
vessels for the transport of persons or
goods
247. 8902 Fishing vessels; factory ships and other
vessels for processing or preserving
fishery products
248. 8904 Tugs and pusher craft
249. 8905 Light-vessels, fire-floats, dredgers,
floating cranes and other vessels the
navigability of which is subsidiary to
their main function; floating docks; float-
ing or submersible drilling or production
platforms
250. 8906 Other vessels, including warships and
lifeboats other than rowing boats
251. 8907 Other floating structures (for example,
rafts, tanks, coffer-dams, landing-
stages, buoys and beacons)
252. Any chapter Parts of goods of headings 8901, 8902,
8904, 8905, 8906, 8907
253. 90 Coronary stents and coronary stent sys-
tems for use with cardiac catheters
254. 90 or any other Artificial kidney
Chapter
255. 90 or 84 Disposable sterilized dialyzer or micro
barrier of artificial kidney
256. 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

 

257 90 or any other chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule

 

258. 9405 50 31 Kerosene pressure lantern
259 259.     9405 91 00, 9405   92 00 or 9405 99   00 Parts of kerosene pressure lanterns including gas mantles
260. 9603 10 00 Broomsticks
261. 9704 Postage or revenue stamps,
stamp-postmarks, first-day covers, post-
al stationery (stamped paper), and the
like, used or unused, other than those
of heading 4907
262. 9705 Numismatic coins
263. 9804 Drugs or medicines including their salts
and esters and diagnostic test kits
specified at S.No.180 above and For-
mulations specified at S.No.181 above,
intended for personal use.

 

List 1 of GST rate [See S.No.180 of the Schedule IV]

 

  • Amikacin
  • Amphotericin-B
  • Amrinon
  • Aprotinin
  • Baclofen
  • Bleomycin
  • Busulphan
  • BCG vaccine, Iopromide, Iotrolan
  • Chlorambucil
  • Chorionic Gonadotrophin
  • Clindamycin
  • Cyclophosphamide
  • Dactinomycin
  • Daunorubicin
  • Desferrioxamine
  • Dimercaprol
  • Disopyramide phosphate
  • Dopamine
  • Eptifibatide
  • Glucagon
  • Hydroxyurea
  • Isoprenaline
  • Isoflurane
  • Lactulose
  • Lomustine
  • Latanoprost
  • Melphalan
  • Mesna
  • Methotrexate
  • MMR (Measles, mumps and rubella) vaccine
  • Mustin Hydrochloride
  • Pancuronium Bromide
  • Praziquantel
  • Protamine
  • Qinidine
  • Sodium Cromoglycate spin caps and cartridges
  • Sodium Hyalauronatesterile 1% and 1.4% solution
  • Somatostatin
  • Strontium Chloride (85Sr.)
  • Thioguanine
  • Tobramycin
  • TetanusImmunoglobin
  • Typhoid Vaccines:
  • VI Antigen of Salmonella Typhi, and
  • Ty2la cells and attenuated non-pathogenic strains of S.Typhi
  • Tretinoin
  • Tribavirin / Ribavirin
  • Urokinase
  • Ursodeoxycholic Acid
  • Vancomycin
  • Vasopressin
  • Vecuronium Bromide
  • Zidovudine
  • 5-Fluorouracil
  • Pegulated Liposomal Doxorubicin Hydrochloride injection
  • Ketoanalogue preparation of essential amino acids
  • Pergolide
  • Kit for bedside assay of Troponin-T
  • Solution for storing, transporting, flushing donor organs for transplant
  • Miltefosine
  • Milrinone Lactate
  • Methoxy Isobutile Isonitrile (MIBI)
  • Haemophilus Influenzae Type b Vaccine
  • Mycophenolate Sodium
  • Verteporfin
  • Daclizumab
  • Ganciclovir
  • Drotrecoginalfa (activated)
  • Eptacogalfa activated recombinant coagulation factor VIIa
  • Muromonab CD3
  • Japanese encephalitis vaccine
  • Valganciclovir
  • Low molecular weight heparin
  • Efavirenz
  • Emtricitabine;
  • Azathioprine;
  • Antinomycin D;
  • Cytosine Arabinoside (Cytarabine);
  • Vinblastine Sulphate
  • Vincristine;
  • Eurocollins Solution;
  • Everolimus tablets/dispersible tablets;
  • Poractant alfa
  • Troponin-I whole blood test kit;
  • Blower/mister kit for beating heart surgery;
  • Fluoro Enzyme Immunoassay Diagnostic kits.
  • Tablet Telbivudine
  • Inection Exenatide
  • DTaP-IPV-Hibor PRP-T combined Vaccine
  • Pneumococcal-7 Valent Conjugate Vaccine

(Diphtheria CRM197 Protein)

  • Injection Thyrotropin Alfa
  • Injection Omalizumab.
  • Abatacept
  • Daptomycin
  • Enacevir
  • Fondaparinux Sodium
  • Influenza Vaccine
  • Ixabepilone
  • Lapatinib
  • Pegaptanib Sodium injection
  • Suntinib Malate
  • Tocilizumab
  • Agalsidase Beta
  • Anidulafungin
  • Capsofungin acetate
  • Desflurane USP
  • Heamostatic Matrix with Gelatin and human Thrombin
  • Imiglucerase
  • Maraviroc
  • Radiographic contrast media (Sodium and Meglumine ioxita-lamate, Iobitridol and Sodium and meglumine ioxaglate)
  • Sorafenib tosylate
  • Varenciline tartrate
  • 90 Yttrium
  • Nilotinib
  • Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
  • Micafungin sodium for injection
  • Bevacizumab
  • Raltegravir potassium
  • Rotavirus Vaccine (Live Oral Pentavalent)
  • Pneumococcal Polysaccharide Vaccine
  • Temsirolimus Concentrate for infusion for injection
  • Natalizumab
  • Octreotide
  • Somatropin
  • Aurothiomalate Sodium
  • Asparaginase
  • Agglutinating Sera
  • Anti-Diphtheria Normal Human Immunoglobulin
  • Anti-human lymophocyte immunoglobulin IV
  • Anti-human thymocyte immunoglobulin IV
  • Anti-Pertussis Normal Human Immunoglobulin
  • Anti-Plague serum
  • Anti-Pseudomonas Normal Human Immunoglobulin
  • Basiliximab
  • Beractant Intra-tracheal Suspension
  • Blood group sera
  • Botulinum Toxin Type A
  • Burn therapy dressing soaked in gel
  • Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
  • Bovine Albumin
  • Bretyleum Tossylate
  • Calcium Disodium Edetate
  • Carmustine
  • Cesium Tubes
  • Calcium folinate
  • Cholestyramine
  • Christmas Factor Concentrate (Coagulation factor IX prothrom-bin complex concentrate)
  • Cobalt-60
  • Corticotrophin
  • Cyanamide
  • Diagnostic Agent for Detection of Hepatitis B Antigen
  • Diagnostic kits for detection of HIV antibodies
  • Diphtheria Antitoxin sera
  • Diazoxide
  • Edrophonium
  • Enzyme linked Immuno absorbent Assay kits [ELISA KITS]
  • Epirubicin
  • Fibrinogen
  • Floxuridine
  • Flucytosin
  • Flecainide
  • Fludarabine Phosphate
  • Foetal Bovine Serum (FBS)
  • Gadolinium DTPA Dimeglumine
  • Gallium Citrate
  • Gasgangrene Anti-Toxin Serum
  • Goserlin Acetate
  • Hepatitis B Immunoglobulin
  • Hexamethylmelamine
  • Hydralazine
  • Idarubicine
  • Idoxuridine
  • Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
  • Inactivated rabies vaccine [Human diploid cell]
  • Inactivated rabies vaccine [Vero-cell]
  • Intravenous amino acids
  • Intravenous Fat Emulsion
  • Iopamidol
  • Iohexol
  • Indium(III) inbleomycin
  • Indium113 Sterile generator and elution accessories
  • Indium113 in brain scanning kit
  • Indium113 in liver scanning kit
  • Iscador, CLIA diagnostic kits
  • Levodopa with benserazine
  • Lenograstim
  • Meningococcoal A and C combined vaccine with diluant solvent
  • Methicillin
  • Metrizamide Inj with diluant
  • Monocomponent insulins
  • Mycophenolate Mofetil
  • Normal Human plasma
  • Normal Human immunoglobulin
  • Nuclear magnetic resonance contrast agent
  • Normal Human serum Albumin
  • Penicillamine
  • Pentamidine
  • Penicillinase
  • Poliomyelitis vaccine (inactivated and live)
  • Potassium Aminobenzoate
  • Porcine Insulin Zinc Suspension
  • Prednimustine
  • Porcine and Bovine insulin
  • Purified Chick Embryo Cell Rabies Vaccine
  • Pyridostigmine
  • Pneumocystis cariniiI F kits
  • Prostaglandin E1 (PGE1)
  • Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
  • Radioisotope TI 201
  • Rabbit brains thromboplastin for PT test
  • Reagent for PT tests
  • Human Thrombin for TT tests
  • Rabies immune globulin of equine origin
  • Sevoflurane
  • Recuronium Bromide
  • Septopal beads and chains
  • Sodium Arsenate
  • Freeze Dried Form of Human Follicle Stimulating and Luteinis-ing Hormones
  • Solution of Nucleotides and Nucliosides
  • Specific Desensitizing Vaccine
  • Sterile Absorbable Haemostat for control of surgical vessel bleeding
  • Strontium SR-89 Chloride
  • Suxamethonium Chloride
  • Selenium-75
  • Teicoplanin
  • Tetrofosmin
  • Ticrcillin
  • Tranexamic Acid
  • Tocainide
  • Tri-iodothyronine
  • Triethylene Tetramine
  • Thrombokinase
  • Teniposide
  • Trans-1-diamino cyclohexane Oxalatoplatinum
  • Ticarcillin Disodium and Potassium Clavulanate combination
  • Vindesin Sulphate
  • X-ray diagnostic agents, the following:-
  • Propylidone
  • Ethyliodophenylundecylate
  • Iodipammide methyl glucamine
  • Lipidollutra fluid
  • Patentblue
  • Zalcitabine
  • Zoledronic Acid
  • Anti-Haemophilic Factors Concentrate (VIII and IX)

List 2 of GST rate [See S.No.181 of the Schedule IV]

 

  • Streptomycin
  • Isoniazid
  • Thiacetazone
  • Ethambutol
  • Sodium PAS
  • Pyrazinamide
  • Dapsone
  • Clo- fazamine
  • Tetracycline Hydrochloride
  • Pilocarpine
  • Hydrocortisone
  • Idoxuridine
  • Acetazolamide
  • Atro- pine
  • Homatroprn
  • Chloroquine
  • Amodiaquine
  • Quinine
  • Pyrimethamine
  • Sulfametho pyrezine
  • Diethyl Carbamazine
  • Arteether or formulation of artemisinin.

List 3 of GST rate [See S.No.257 of the Schedule IV]

 

(A)

  1. Braille writers and braille writing instruments
  2. Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
  3. Canes, Electronic aids like the Sonic Guide
  4. Optical, Environmental Sensors
  5. Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
  6. Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
  7. Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
  8. Drafting, Drawing aids, tactile displays
  9. Specially adapted clocks and watches

 

(B)

  1. Orthopaedic appliances falling under heading No. 9021 of the Fourth Schedule
  2. Wheel chairs falling under heading No. 87.13 of the Fourth Schedule

(C)Artificial electronic larynx and spares thereof

(D)Artificial electronic ear (Cochlear implant)

 

(E)

  1.  Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
  2. Equipment for the mechanical or the computerized produc-tion of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
  3. Braille paper
  4. All tangible appliances including articles, instruments, appara-tus, specially designed for use by the blind
  5. Aids for improving mobility of the blind such as electronic orien-tation and obstacle detectbn appliance and white canes
  6. Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instru-ments and vocational aids specifically adapted for use of the blind
  7. Assistive listening devices, audiometers
  8. External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bagsInstruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.

 

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.

 

For finding lawyers related to Corporate Affairs & Taxation, visit Nearlaw


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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