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

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GST rate on Goods: Schedule VII

  • 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 VII of  the GST rate are relation to Goods. They are elaborated as under:  28% RATE are included in SCHEDULE VII: LIST OF GOODS

GST Rates (Schedule VII): List of Goods at 28% rate

Sr no.

 

Chapter, heading/ sub heading/ tariff item Description of goods
1. 1703 Molasses
2. 1704 Chewing gum / bubble gum and white
chocolate, not containing cocoa
3. 1804 Cocoa butter, fat and oil
4. 1805 Cocoa powder, not containing added
sugar or sweetening matter
5. 1806 Chocolates and other food preparations
containing cocoa
6. 1901 90 (other than 1901 10 1901 20 00] Malt extract; food preparations of flour,

groats, meal, starch or malt extract, not containing cocoa or containing less than

40% by weight of cocoa calculated on
a totally defatted basis, not elsewhere
specified or included; food preparations
of goods of heading 0401 to 0404, not
containing cocoa or containing less than
5% by weight of cocoa calculated on
a totally defatted basis not elsewhere
specified or included [other than prepa-
rations for infants or young children, put
up for retail sale and mixes and doughs
for the preparation of bakers’ wares of
heading 1905]
7. 1905 32 Waffles and wafers coated with choco-
late or containing chocolate
8. 2101 11, 2101 12   00 Extracts, essences and concentrates of coffee, and preparations with a basis
of these extracts, essences or concen-
trates or with a basis of coffee
9. 2106 Food preparations not elsewhere spec-
ified or included i.e. Protein concen-
trates and textured protein substances,
Sugar-syrups containing added flavour-
ing or colouring matter, not elsewhere
specified or included; lactose syrup;
glucose syrup and malto dextrine syrup,
Compound preparations for making
non-alcoholic beverages, Food flavour-
ing material, Churna for pan, Custard
powder
10. 2106 90 20 Pan masala
11. 2202 90 90 Other non-alcoholic beverages
12. 2202 10 All goods [including aerated waters],
containing added sugar or other sweet-
ening matter or flavoured
13. 2401 Unmanufactured tobacco; tobacco re-
fuse [other than tobacco leaves]
14. 2402 Cigars, cheroots, cigarillos and ciga-
rettes, of tobacco or of tobacco substi-
tutes
15. 2403 Other manufactured tobacco and man-
ufactured tobacco substitutes; “homo-
genised” or “reconstituted” tobacco;
tobacco extracts and essences [including biris]
16. 12515 12 20, 2515   12 90 Marble and travertine, other than blocks
17. 2516 12 00 Granite, other than blocks
18. 2523 Portland cement, aluminous cement,
slag cement, super sulphate cement
and similar hydraulic cements, whether
or not coloured or in the form of clinkers
19. 2710 Avgas
20. 3208 Paints and varnishes (including enam-
els and lacquers) based on synthetic
polymers or chemically modified natural
polymers, dispersed or dissolved in
a non-aqueous medium; solutions as
defined in Note 4 to this Chapter
21. 3209 Paints and varnishes (including enam-
els and lacquers) based on synthetic
polymers or chemically modified natural
polymers, dispersed or dissolved in an
aqueous medium
22. 3210 Other paints and varnishes (including
enamels, lacquers and distempers);
prepared water pigments of a kind used
for finishing leather
23. 3213 Artists’, students’ or signboard painters’
colours, modifying tints, amusement
colours and the like, in tablets, tubes,
jars, bottles, pans or in similar forms or
packings
24. 3214 Glaziers’ putty, grafting putty, resin ce-
ments, caulking compounds and other
mastics; painters’ fillings; non- refracto-
ry surfacing preparations for facades,
indoor walls, floors, ceilings or the like
25. 3303 Perfumes and toilet waters
30. 3401 30 Organic surface-active products and
preparations for washing the skin, in
the form of liquid or cream and put up
for retail sale, whether or not containing
soap; paper, wadding, felt and nonwo-
vens, impregnated, coated or covered
with soap or detergent
31. 3402 Organic surface-active agents (other
than soap); surface-active preparations,
washing preparations (including auxilia-
ry washing preparations) and cleaning
preparations, whether or not contain-
ing soap, other than those of heading
3401
32. 3403 Lubricating preparations (including cut-
ting-oil preparations, bolt or nut release
preparations, anti-rust or anti-corro-
sion preparations and mould release
preparations, based on lubricants) and
preparations of a kind used for the oil
or grease treatment of textile materials,
leather, furskins or other materials, but
excluding preparations containing, as
basic constituents, 70% or more by
weight of petroleum oils or of oils ob-
tained from bituminous minerals
33. 3405 Polishes and creams, for footwear,
furniture, floors, coachwork, glass or
metal, scouring pastes and powders
and similar preparations (whether or
not in the form of paper, wadding, felt,
nonwovens, cellular plastics or cellular
rubber, impregnated, coated or covered
with such preparations), excluding
waxes of heading 3404
34. 3407 Modelling pastes, including those put up
for children’s amusement
35. 3602 Prepared explosives, other than propel-
lant powders; such as Industrial explo-
sives
36. 3604 Fireworks, signalling flares, rain rock-
ets, fog signals and other pyrotechnic
articles
37. 3606 Ferro-cerium and other pyrophoric al-
loys in all forms; articles of combustible
materials as specified in Note 2 to this
Chapter; such as liquid or liquefied-gas
fuels in containers of a kind used for
filling or refilling cigarette or similar
lighters
38. 3811 Anti-knock preparations, oxidation
inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations
and other prepared additives, for min-
eral oils (including gasoline) or for other
liquids used for the same purposes as
mineral oils
39. 3813 Preparations and charges for fire-ex-
tinguishers; charged fire-extinguishing
grenades
40. 3814 Organic composite solvents and thin-
ners, not elsewhere specified or includ-
ed; prepared paint or varnish removers
41. 3819 Hydraulic brake fluids and other pre-
pared liquids for hydraulic transmission,
not containing or containing less than
70% by weight of petroleum oils or oils
obtained from bituminous minerals
42 3820 Anti-freezing preparations and prepared

de-icing fluids

43 3918 Floor coverings of plastics, whether or

not self-adhesive, in rolls or in form of

tiles; wall or ceiling coverings of plastics

44 3922 Baths, shower baths, sinks, wash ba-

sins, bidets, lavatory pans, seats and

covers, flushing cisterns and similar

sanitary ware of plastics

45 3926    [other than

3926    40 11, 3926

90 10]

 

Other articles of plastics and articles

of other materials of headings 3901

to 3914 [other than bangles of plastic,

PVC Belt Conveyor, plastic beads and

plastic tarpaulins]

46 4011 New pneumatic tyres, of rubber [other

than of a kind used on/in bicycles, cy-

cle-rickshaws and three wheeled pow-

ered cycle rickshaws; and Rear Tractor

tyres]

47 4012 Retreaded or used tyres and flaps
48 4013 Inner tubes of rubber [other than of a

kind used on/in bicycles, cycle-rick-

shaws and three wheeled powered

cycle rickshaws; and Rear Tractor tyre

tubes]

49 4016    [other than

4016    92 00]

Other articles of vulcanised rubber other

than hard rubber (other than erasers)

50 4017 Hard rubber (for example ebonite) in

all forms, including waste and scrap;

articles of hard rubber

51 4201 Saddlery and harness for any animal

(including traces, leads, knee pads,

muzzles, saddle cloths, saddle bags,

dog coats and the like), of any material

52. 4202 Trunks, suit-cases, vanity-cases, ex-
ecutive-cases, brief-cases, school
satchels, spectacle cases, binocular
cases, camera cases, musical instru-
ment cases, gun cases, holsters and
similar containers; travelling-bags,
insulated food or beverages bags, toilet
bags, rucksacks, handbags, shopping
bags, wallets, purses, map-cases,
cigarette-cases, to-bacco- pouches,
tool bags, sports bags, bottle-cases,
jewellery boxes, powder-boxes, cutlery
cases and similar containers, of leather,
of sheeting of plastics, of textile mate-
rials, of vulcanised fibre or of paper-
board, or wholly or mainly covered with
such materials or with paper [other than
School satchels and bags other than
of leather or composition leather, Toilet
cases, Hand bags and shopping bags,
of artificial plastic material, of cotton,
or of jute, Vanity bags, Handbags of
other materials excluding wicker work or
basket work]
53. 4203 Articles of apparel and clothing ac-
cessories, of leather or of composition
leather
54. 4205 Other articles of leather or of composi-
tion leather
55. 4206 Articles of gut (other than silk-worm
gut), of goldbeater’s skin, of bladders or
of tendons
56. 4303 Articles of apparel, clothing accessories
and other articles of furskin
57. 4304 Articles of artificial fur
58. 4410 Particle board, Oriented Strand Board
(OSB) and similar board (for example,
wafer board) of wood or other ligneous
materials, whether or not agglomerated
with resins or other organic binding sub-
stances, other than specified boards
59. 4411 Fibre board of wood or other ligneous
materials, whether or not bonded with
resins or other organic substances,
other than specified boards
60. 4412 Plywood, veneered panels and similar
laminated wood
61. 4413 Densified wood, in blocks, plates, strips,
or profile shapes
62. 4414 Wooden frames for paintings, photo-
graphs, mirrors or similar objects
63. 4418 Builders’ joinery and carpentry of wood,
including cellular wood panels, as-
sembled flooring panels, shingles and
shakes
64. 4421 Wood paving blocks, articles of den-
sified wood not elsewhere included or
specified, Parts of domestic decorative
articles used as tableware and kitchen-
ware
65. 4814 Wall paper and similar wall coverings;
window transparencies of paper
66. 6702 Artificial flowers, foliage and fruit and
parts thereof; articles made of artificial
flowers, foliage or fruit
67. 6703 Wool or other animal hair or other textile
materials, prepared for use in making
wigs or the like
68. 6704 Wigs, false beards, eyebrows and eye-
lashes, switches and the like, of human
or animal hair or of textile materials;
articles of human hair not elsewhere
specified or included
69. 6801 Setts, curbstones and flagstones, of
natural stone (except slate)
70. 6802 Worked monumental or building stone
(except slate) and articles thereof, other
than goods of heading 6801; mosaic
cubes and the like, of natural stone
(including slate), whether or not on a
backing; artificially coloured granules,
chippings and powder, of natural stone
(including slate); of marble, travertine
and alabaster, of Granite, of Other cal-
careous stone
71. 6803 Worked slate and articles of slate or of
agglomerated slate
72. 6807 Articles of asphalt or of similar material
(for example, petroleum itumen or coal
tar pitch)
73. 6808 Panels, boards, tiles, blocks and similar
articles of vegetable fibre, of straw or
of shavings, chips, particles, sawdust
or other waste, of wood, agglomerated
with cement, plaster or other mineral
binders
74. 6809 Articles of plaster or of compositions
based on plaster; such as Boards,
sheets, panels, tiles and similar articles,
not ornamented
75. 6810 Articles of cement, of concrete or of
artificial stone, whether or not rein-
forced; such as Tiles, flagstones, bricks
and similar articles, Building blocks and
bricks, Cement bricks, Prefabricated
structural components for Building or
civil engineering, Prefabricated struc-
tural components for building or civil
engineering
76. 6812 Fabricated asbestos fibres; mixtures
with a basis of asbestos or with a basis
of asbestos and magnesium carbonate;
articles of such mixtures or of asbes-
tos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets),
whether or not reinforced, other than
goods of heading 6811 or 6813
77. 6813 Friction material and articles thereof (for
example, sheets, rolls, strips, segments,
discs, washers, pads), not mounted, for
brakes, for clutches or the like, with a
basis of asbestos, of other mineral sub-
stances or of cellulose, whether or not
combined with textiles or other materials
78. 6814 Worked mica and articles of mica,
including agglomerated or reconstituted
mica, whether or not on a support of
paper, paperboard or other materials
79. 6815 Articles of stone or of other mineral sub-
stances (including carbon fibres, articles
of carbon fibres and articles of peat),
not elsewhere specified or included
80. 6901 Blocks, tiles and other ceramic goods
of siliceous fossil meals (for example,
kieselguhr, tripolite or diatomite) or of
similar siliceous earths
81. 6904 Ceramic flooring blocks, support or filler
tiles and the like
82. 6905 Chimney-pots, cowls, chimney liners,
architectural ornaments and other ce-
ramic constructional goods
83. 6906 Ceramic pipes, conduits, guttering and
pipe fittings
84. 6907 Ceramic flags and paving, hearth or
wall tiles; ceramic mosaic cubes and
the like, whether or not on a backing;
finishing ceramics
85. 6909 Ceramic wares for laboratory, chem-
ical or other technical uses; ceramic
troughs, tubs and similar receptacles of
a kind used in agriculture; ceramic pots,
jars and similar articles of a kind used
for the conveyance or packing of goods
86. 6910 Ceramic sinks, wash basins, wash
basin pedestals, baths, bidets, water
closet pans, flushing cisterns, urinals
and similar sanitary fixtures
87. 6913 Statuettes and other ornamental ceram-
ic articles
88. 6914 Other ceramic articles
89. 7003 Cast glass and rolled glass, in sheets
or profiles, whether or not having an
absorbent, reflecting or non-reflecting
layer, but not otherwise worked
90. 7004 Drawn glass and blown glass, in sheets,
whether or not having an absorbent,
reflecting or non-reflecting layer, but not
otherwise worked
91. 7005 Float glass and surface ground or
polished glass, in sheets, whether or
not having an absorbent, reflecting or
non-reflecting layer, but not otherwise
worked
92. 7006 00 00 Glass of heading 70.03, 70.04 or 70.05,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but not
framed or fitted with other materials
93. 7007 Safety glass, consisting of toughened
(tempered) or laminated glass
94. 7008 Multiple-walled insulating units of glass
95. 7009 Glass mirrors, whether or not framed,
including rear-view mirrors
96. 7011 Glass envelopes (including bulbs and
tubes), open, and glass parts thereof,
without fittings, for electric lamps, cath-
ode-ray tubes or the like
97. 7014 Signalling glassware and optical el-
ements of glass (other than those of
heading 7015), not optically worked
98. 7016 Paving blocks, slabs, bricks, squares,
tiles and other articles of pressed or
moulded glass, whether or not wired, of
a kind used for building or construction
purposes; glass cubes and other glass
smallwares, whether or not on a back-
ing, for mosaics or similar decorative
purposes; leaded lights and the like;
multi-cellular or foam glass in blocks,
panels, plates, shells or similar forms
99. 7020 Other articles of glass [other than
Globes for lamps and lanterns, Founts
for kerosene wick lamps, Glass chim-
neys for lamps and lanterns]
100. 7321 Stoves [other than kerosene stove and
LPG stoves], ranges, grates, cookers
(including those with subsidiary boil-
ers for central heating), barbecues,
braziers, gas-rings, plate warmers and
similar non-electric domestic applianc-
es, and parts thereof, of iron or steel
101. 7322 Radiators for central heating, not elec-
trically heated, and parts thereof, of iron
or steel; air heaters and hot air distrib-
utors (including distributors which can
also distribute fresh or conditioned air),
not electrically heated, incorporating a
motor-driven fan or blower, and parts
thereof, of iron or steel
102. 7324 Sanitary ware and parts thereof of iron
and steel
103. 7418 All goods other than utensils i.e. sani-
tary ware and parts thereof of copper
104. 7419 Other articles of copper [including chain
and parts thereof under 7419 10 and
other articles under 7419 99] but not
including metal castings under 7419 91
00
105. 7610 10 00 Doors, windows and their frames and
thresholds for doors
106. 7615 All goods other than utensils i.e. sani-
tary ware and parts thereof
107. 8212 Razors and razor blades (including
razor blade blanks in strips)
108. 8214 Other articles of cutlery (for example,
hair clippers, butchers’ or kitchen cleav-
ers, choppers and mincing knives,);
manicure or pedicure sets and instru-
ments (including nail files) [other than
paper knives, pencil sharpeners and
blades thereof]
109. 8302 Base metal mountings, fittings and sim-
ilar articles suitable for furniture, doors,
staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the
like; base metal hat-racks, hat-pegs,
brackets and similar fixtures; castors
with mountings of base metal; automat-
ic door closers of base metal
110. 8303 Armoured or reinforced safes,
strong-boxes and doors and safe de-
posit lockers for strong-rooms, cash or
deed boxes and the like, of base metal
111. 8304 Filing cabinets, card-index cabinets,
paper trays, paper rests, pen trays,
office-stamp stands and similar office or
desk equipment, of base metal, other
than office furniture of heading 9403
112. 8305 Fittings for loose-leaf binders or files,
letter clips, letter corners, paper clips,
indexing tags and similar office articles,
of base metal; staples in strips (for
example, for offices, upholstery, pack-
aging), of base metal
113. 8310 Sign-plates, name-plates, ad-
dress-plates and similar plates, num-
bers, letters and other symbols, of base
metal, excluding those of heading 9405
114. 8407 Spark-ignition reciprocating or rotary
internal combustion piston engine
115. 8408 Compression-ignition internal combus-
tion piston engines (diesel or semi-die-
sel engines)
116. 8409 Parts suitable for use solely or principal-
ly with the engines of heading 8407 or
8408
117. 8413 Pumps for dispensing fuel or lubricants
of the type used in filling stations or
garages [8413 11], Fuel, lubricating or
cooling medium pumps for internal com-
bustion piston engines [8413 30], con-
crete pumps [8413 40 00], other rotary
positive displacement pumps [8413 60],
[other than hand pumps falling under
tariff item 8413 11 10]
118. 8414 Air or vacuum pumps, air or other gas
compressors and fans; ventilating or
recycling hoods incorporating a fan,
whether or not fitted with filters
119. 8415 Air-conditioning machines, comprising
a motor-driven fan and elements for
changing the temperature and humidity,
including those machines in which the
humidity cannot be separately regulated
120. 8418 Refrigerators, freezers and other refrig-
erating or freezing equipment, electric
or other; heat pumps other than air con-
ditioning machines of heading 8415
121. 8419 Storage water heaters, non-electric
[8419 19] (other than solar water heater
and system), Pressure vessels, reac-
tors, columns or towers or chemical
storage tanks [8419 89 10], Glass lined
equipment [8419 89
20], Auto claves other than for cooking
or heating food, not elsewhere speci-
fied or included [8419 89 30], Cooling
towers and similar plants for direct
cooling (without a separating wall) by
means of recirculated water [8419 89
40], Plant growth chambers and rooms
and tissue culture chambers and rooms
having temperature, humidity or light
control [8419 89 60], Apparatus for
rapid heating of semi- conductor devic-
es , apparatus for chemical or physical
vapour deposition on semiconductor
wafers; apparatus for chemical vapour
deposition on LCD substratus [8419 89
70]; parts [8419 90]
122. 8422 Dish washing machines, household
[8422 11 00] and other [8422 19 00]
123. 8423 Electric or electronic weighing machin-
ery (excluding balances of a sensitivity
of 5 centigrams or better), including
weight operated counting or checking
machines; weighing machine weights of
all kinds
124. 8424 Fire extinguishers
125. 8427 Fork-lift trucks; other works trucks fitted
with lifting or handling equipment
126. 8428 Other lifting, handling, loading or un-
loading machinery (for example, lifts,
escalators, conveyors, teleferics)
127. 8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders,
tamping machines and road rollers
128. 8430 Other moving, grading, levelling, scrap-
ing, excavating, tamping, compacting,
extracting or boring machinery, for
earth, minerals or ores; pile-drivers
and pile-extractors; snow-ploughs and
snow-blowers
129. 8443 Printers which perform two or more
of the functions of printing, copying or
facsimile transmission, capable of con-
necting to an automatic data process-
ing machine or to a network printers;
copying machines, facsimile machines;
ink cartridges with or without print head
assembly and ink spray nozzle
130. 8450 Household or laundry-type washing ma-
chines, including machines which both
wash and dry
131. 8472 Other office machines (for example,
hectograph or stencil duplicating ma-
chines, addressing machines, automat-
ic banknote dispensers, coin sorting
machines, coin counting or wrapping
machines [other than Braille typewrit-
ers, electric or non-electric, Perforating
or stapling machines (staplers), pencil
sharpening machines]
132. 8476 Automatic goods-vending machines (for
example, postage stamps, cigarette,
food or beverage machines), including
money changing machines
133. 8478 Machinery for preparing or making up
tobacco, not specified or included else-
where in this chapter
134. 8479 Passenger boarding bridges of a kind
used in airports [8479 71 00] and other
[8479 79 00]
135. 8483 Transmission shafts (including cam
shafts and crank shafts) and cranks;
bearing housings and plain shaft bear-
ings; gears and gearing; ball or roller
screws; gear boxes and other speed
changers, including torque converters;
flywheels and pulleys, including pulley
blocks; clutches and shaft couplings
(including universal joints)
136. 8484 Gaskets and similar joints of metal
sheeting combined with other material
or of two or more layers of metal; sets
or assortments of gaskets and similar
joints, dissimilar in composition, put up
in pouches, envelopes or similar pack-
ings; mechanical seals
137. 8504 Static converters (for example, rectifi-
ers) and inductors [other than Trans-
formers Industrial Electronics; Electrical
Transformer; Static Convertors (UPS)]
138. 8506 Primary cells and primary batteries
139. 8507 Electric accumulators, including separa-
tors therefor, whether or not rectangular
(including square)
140. 8508 Vacuum cleaners
141. 8509 Electro-mechanical domestic applianc-
es, with self-contained electric motor,
other than vacuum cleaners of heading
8508
142. 8510 Shavers, hair clippers and hair-remov-
ing appliances, with self-contained
electric motor
143. 8511 Electrical ignition or starting equipment
of a kind used for spark- ignition or
compression-ignition internal combus-
tion engines (for example, ignition mag-
netos, magneto-dynamos, ignition coils,
sparking plugs and glow plugs, starter
motors); generators (for example, dyna-
mos, alternators) and cut-outs of a kind
used in conjunction with such engines
144. 8512 Electrical lighting or signalling equip-
ment (excluding articles of heading
8539), windscreen wipers, defrosters
and demisters, of a kind used for cycles
or motor vehicles
145. 8513 Portable electric lamps designed to
function by their own source of energy
(for example, dry batteries, accumu-
lators, magnetos), other than lighting
equipment of heading 8512
146. 8516 Electric instantaneous or storage
water heaters and immersion heaters;
electric space heating apparatus and
soil heating apparatus; electrothermic
hair-dressing apparatus (for example,
hair dryers, hair curlers, curling tong
heaters) and hand dryers; electric
smoothing irons; other electro-thermic
appliances of a kind used for domestic
purposes; electric heating resistors,
other than those of heading 8545
147. 8517 ISDN System [8517 69 10], ISDN Termi-
nal Adaptor [8517 69 20], X 25 Pads
[8517 69 40]
148. 8518 Single loudspeakers, mounted in their
enclosures [8518 21 00], Audio-fre-
quency electric amplifiers [8518 40 00],
Electric sound amplifier sets [8518 50
00], Parts [8518 90 00]
149. 8519 Sound recording or reproducing appa-
ratus
150. 8522 Parts and accessories suitable for use
solely or principally with the apparatus
of headings 8519 or 8521
151. 8525 Transmission apparatus for radio-broad-
casting or television, whether or not
incorporating reception apparatus or
sound recording or reproducing appara-
tus; television cameras, digital cameras
and video cameras recorders [other
than CCTV]
152. 8526 Radar apparatus, radio navigational
aid apparatus and radio remote control
apparatus
153. 8527 Reception apparatus for radio-broad-
casting, whether or not combined, in the
same housing, with sound recording or
reproducing apparatus or a clock
154. 8528 Monitors and projectors, not incorporat-
ing television reception apparatus; re-
ception apparatus for television, wheth-
er or not incorporating radio-broadcast
receiver or sound or video recording or
reproducing apparatus [other than com-
puter monitors not exceeding 17 inches]
155. 8529 Parts suitable for use solely or principal-
ly with the apparatus of headings 8525
to 8528
156. 8530 Electrical signalling, safety or traffic
control equipment for railways, tram-
ways, roads, inland waterways, parking
facilities, port installations or airfields
(other than those of heading 8608)
157. 8531 Electric sound or visual signalling appa-
ratus (for example, bells, sirens, indica-
tor panels, burglar or fire alarms), other
than those of heading 8512 or 8530
158. 8536 Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electrical
circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sock-
ets, lamp-holders, and other connec-
tors, junction boxes), for a voltage not
exceeding 1,000 volts : connectors for
optical fibres optical fibres, bundles or
cables
159. 8537 Boards, panels, consoles, desks,
cabinets and other bases, equipped
with two or more apparatus of heading
8535 or 8536, for electric control or the
distribution of electricity, including those
incorporating instruments or apparatus
of chapter 90, and numerical control ap-
paratus, other than switching apparatus
of heading 8517
160. 8539 Sealed beam lamp units and ultra-violet
or infra-red lamps; arc lamps [other than
Electric filament or discharge lamps and
LED lamps]
161. 8544 Insulated (including enamelled or ano-
dised) wire, cable and other insulated
electric conductors, whether or not fitted
with connectors [other than Winding
Wires; Coaxial cables; Optical Fiber]
162. 8545 Brushes [8545 20 00] and goods under
8545 (including arc lamp carbon and
battery carbon)
163. 8547 Insulating fittings for electrical ma-
chines, appliances or equipment, being
fittings wholly of insulating material
apart from any minor components of
metal (for example, threaded sockets)
incorporated during moulding solely for
the purposes of assembly, other than
insulators of heading 8546; electrical
conduit tubing and joints therefor, of
base metal lined with insulating material
164. 8702 Motor vehicles for the transport of ten or
more persons, including the driver
165. 8703 Motor cars and other motor vehicles
principally designed for the transport of
persons (other than those of heading
8702), including station wagons and
racing cars [other than Cars for physi-
cally handicapped persons]
166. 8704 Motor vehicles for the transport of
goods [other than Refrigerated motor
vehicles]
167. 8705 Special purpose motor vehicles, other
than those principally designed for the
transport of persons or goods (for ex-
ample, breakdown lorries, crane lorries,
fire fighting vehicles, concrete-mixer
lorries, road sweeper lorries, spraying
lorries, mobile workshops, mobile radio-
logical unit)
168. 8706 Chassis fitted with engines, for the mo-
tor vehicles of headings 8701 to 8705
169. 8707 Bodies (including cabs), for the motor
vehicles of headings 8701 to 8705
170. 8708 Parts and accessories of the motor ve-
hicles of headings 8701 to 8705 [other
than specified parts of tractors]
171. 8709 Works trucks, self-propelled, not fitted
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehicles
172. 8710 Tanks and other armoured fighting
vehicles, motorised, whether or not
fitted with weapons, and parts of such
vehicles
173. 8711 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor, with
or without side-cars; side-cars
174. 8714 Parts and accessories of vehicles of
headings 8711 and 8713
175. 8716 Trailers and semi-trailers; other vehi-
cles, not mechanically propelled; parts
thereof [other than Self-loading or
self-unloading trailers for agricultural
purposes, and Hand propelled vehicles
(e.g. hand carts, rickshaws and the
like); animal drawn vehicles]
176. 8802 Aircrafts for personal use
177. 8903 Yachts and other vessels for pleasure or
sports; rowing boats and canoes
178. 9004 Goggles
179. 9005 Binoculars, monoculars, other optical
telescopes, and mountings therefor;
other astronomical instruments and
mountings therefor, but not including
instruments for radio-astronomy
180. 9006 Photographic (other than cine-
matographic) cameras; photographic
flashlight apparatus and flashbulbs
other than discharge lamps of heading
8539
181. 9007 Cinematographic cameras and projec-
tors, whether or not incorporating sound
recording or reproducing apparatus
182. 9008 Image projectors, other than cine-
matographic; photographic (other than
cinematographic) enlargers and
reducers
183. 9010 Apparatus and equipment for photo-
graphic (including cinematographic)
laboratories, not specified or included
elsewhere in this Chapter; negato-
scopes; projection screens
184. 9011 Compound optical microscopes, includ-
ing those for photomicrography cine-
photomicrography or microprojection
185. 9012 Microscopes other than optical micro-
scopes; diffraction apparatus
186. 9013 Liquid crystal devices not constituting
articles provided for more specifically in
other headings; lasers, other than laser
diodes; other optical appliances and
instruments, not specified or included
elsewhere in this Chapter
187. 9014 Direction finding compasses; other
navigational instruments and appliances
188. 9015 Surveying (including photogrammetrical
surveying), hydrographic, oceanograph-
ic, hydrological, meteorological or geo-
physical instruments and appliances,
excluding compasses; rangefinders
189. 9016 Electric or electronic balances of a
sensitivity of 5 cg or better, with or
without weights
190. 9022 Apparatus based on the use of X-rays
or of alpha, beta or gamma radiations,
for \ including radiography or radiother-
apy apparatus, X-ray tubes and other
X-ray generators, high tension genera-
tors, control panels and desks, screens,
examinations or treatment tables, chairs
and the light
191. 9023 Instruments, apparatus and models,
designed for demonstrational purposes
(for example, in education or exhibi-
tions), unsuitable for other uses
192. 9101 Wrist-watches, pocket-watches and
other watches, including stop- watches,
with case of precious metal or of metal
clad with precious metal
193. 9102 Wrist-watches, pocket-watches and
other watches, including stop watches,
other than those of heading 9101
194. 9104 Instrument panel clocks and clocks of a
similar type for vehicles, aircraft, space-
craft or vessels
195. 9106 Time of day recording apparatus and
apparatus for measuring, recording or
otherwise indicating intervals of time,
with clock or watch movement or with
synchronous motor (for example, time
registers, time-recorders)
196. 9107 Time switches with clock or watch
movement or with synchronous motor
197. 9108 Watch movements, complete and as-
sembled
198. 9110 Complete watch movements, unassem-
bled or partly assembled (movement
sets); incomplete watch movements,
assembled; rough
199. 9111 Watch cases and parts thereof
200. 9112 Cases for other than clocks, and parts
thereof
201. 9113 Watch straps, watch bands and watch
bracelets, and parts thereof
202. 9114 Other watch parts
203. 9201 Pianos, including automatic pianos;
harpsi-chords and other keyboard
stringed instruments
204. 9202 Other string musical instruments (for
example, guitars, violins, harps)
205. 9205 Wind musical instruments (for exam-
ple, keyboard pipe organs, accordions,
clarinets, trumpets, bagpipes), other
than fairground organs and mechanical
street organs
206. 9206 00 00 Percussion musical instruments (for
example, drums, xylophones, cymbols,
castanets, maracas)
207. 9207 Musical instruments, the sound of which
is produced, or must be amplified, elec-
trically (for example, organs, guitars,
accordions)
208. 9208 Musical boxes, fairground organs,
mechanical street organs, mechanical
singing birds, musical saws and other
musical instruments not falling within
any other heading of this chapter; decoy
calls of all kinds; whistles, call horns
and other mouth-blown sound signaling
instruments
209. 9209 Parts (for example, mechanisms for
musical boxes) and accessories (for
example, cards, discs and rolls for me-
chanical instruments) of musical instru-
ments; metronomes, tuning forks and
pitch pipes of all kinds
210. 9302 Revolvers and pistols, other than those
of heading 9303 or 9304
211. 9401 Seats (other than those of heading
9402), whether or not convertible into
beds, and parts thereof
212. 9403 Other furniture [other than bamboo fur-
niture] and parts thereof
213. 9404 Mattress supports; articles of bedding
and similar furnishing (for example, mat-
tresses, quilts, eiderdowns, cushions,
pouffes and pillows) fitted with springs
or stuffed or internally fitted with any
material or of cellular rubber or plastics,
whether or not covered
214. 9405 Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified or
included; illuminated signs, illuminat-
ed name-plates and the like, having
a permanently fixed light source, and
parts thereof not elsewhere specified or
included
215. 9504 Video games consoles and Machines
216. 9505 Festive, carnival or other entertainment
articles, including conjuring tricks
and novelty jokes
217. 9506 Articles and equipment for general
physical exercise, gymnastics, athletics
218. 9508 Roundabouts, swings, shooting galler-
ies and other fairground amusements;
[other than travelling circuses and trav-
elling menageries]
219. 9601 Worked ivory, bone, tortoise-shell, horn,
antlers, coral, mother-of-pearl and other
animal carving material, and articles
of these materials (including articles
obtained by moulding)
220. 9602 Worked vegetable or mineral carving
material and articles of these materi-
als moulded or carved articles of wax,
of stearin, of natural gums or natural
resins or of modelling pastes, and other
moulded or carved articles, not else-
where specified or included; worked,
unhardened gelatin (except gelatin of
heading 3503) and articles of unhard-
ened gelatin
221. 9611 Date, sealing or numbering stamps, and
the like (including devices for printing
or embossing labels), designed for
operating in the hand; hand- operated
composing sticks and hand printing sets
incorporating such composing sticks
222. 9613 Cigarette lighters and other lighters,
whether or not mechanical or electrical,
and parts thereof other than flints and
wicks
223. 9614 Smoking pipes (including pipe bowls)
and cigar or cigarette holders, and parts
thereof
224. 9616 Scent sprays and similar toilet sprays,
and mounts and heads therefor; pow-
der-puffs and pads for the application of
cosmetics or toilet preparations
225. 9617 Vacuum flasks and other vacuum ves-
sels, complete with cases; parts thereof
other than glass inners
226. 9618 Tailors’ dummies and other lay figures;
automata and other animated displays,
used for shop window dressing
227. 9804 All dutiable articles intended for person-
al use
228.  – Lottery authorized by State Governments

Explanation 1.- For the purposes of this

entry, value of supply of lottery under

sub-section (5) of section 15 of the Cen-

tral Goods and Services Tax Act, 2017

read with section 20 of the Integrated

Goods and Services Tax Act, 2017 (13

of 2017) shall be deemed to be 100/128

of the face value of ticket or of the price

as notified in the Official Gazette by the

organising State, whichever is higher.

Explanation 2.-

 

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

 

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

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

 

Lotteries (Regulation) Rules, 2010.

Explanation

  • The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre- determined quantity or number, which is indicated on such package.
  • The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, mono-gram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.
  • “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
  • The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
  • These rates shall come into force with effect from the 1st day of July, 2017.

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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