Oct 11, 2017
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GST Rate: Rate OF GST on Goods Schedule V

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GST rate on Goods: Schedule V

  • 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 V of  the GST rate are relation to Goods. They are elaborated as under:  12% GST RATE are included in SCHEDULE V: LIST OF GOODS

GST Rates (Schedule V): List of Goods at 12% rate

SR

NO.

Chapter, heading/ sub heading/ tariff item

Description of goods

1. 01012100, Live horses
010129
2. 0202 Meat of bovine animals, frozen and put
up in unit containers
3. 0203 Meat of swine, frozen and put up in unit
containers
4. 0204 Meat of sheep or goats, frozen and put
up in unit containers
5. 0205 Meat of horses, asses, mules or hin-
nies, frozen and put up in unit Contain-
ers
6. 0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, frozen and put up in unit con-
tainers
7. 0207 Meat and edible offal, of the poultry of
heading 0105, frozen and put up in unit
containers
8. 0208 Other meat and edible meat offal, fro-
zen and put up in unit containers
9. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted,
frozen and put up in unit containers
10. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted,
salted, in brine, dried or smoked, put up
in unit containers
11. 0210 Meat and edible meat offal, salted, in
brine, dried or smoked put up in unit
containers; edible flours and meals of
meat or meat offal put up in unit con-
tainers
12. 0405 Butter and other fats (i.e. ghee, butter
oil, etc.) and oils derived from milk;
dairy spreads
13. 0406 Cheese
14. 0801 Brazil nuts, dried, whether or not shelled
or peeled
15. 0802 Other nuts, dried, whether or not shelled
or peeled, such as Almonds, Hazel-
nuts or filberts (Coryius spp.), walnuts,
Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.)
[other than dried areca nuts]
16. 0804 Dates, figs, pineapples, avocados, gua-
vas, mangoes and mangosteens, dried
17. 0813 Fruit, dried, other than that of headings
0801 to 0806; mixtures of nuts or dried
fruits of Chapter 8
18. 1108 Starches; inulin
19. 1501 Pig fats (including lard) and poultry fat,
other than that of heading 0209 or 1503
20. 1502 Fats of bovine animals, sheep or goats,
other than those of heading 1503
21. 1503 Lard stearin, lard oil, oleo stearin,
oleo-oil and tallow oil, not emulsified or
mixed or otherwise prepared
22. 1504 Fats and oils and their fractions, of fish
or marine mammals, whether or not
refined, but not chemically modified
23. 1505 Wool grease and fatty substances de-
rived therefrom (including lanolin)
24. 1506 Other animal fats and oils and their
fractions, whether or not refined, but not
chemically modified
25. 1516 Animal fats and oils and their fractions,
partly or wholly hydrogenated, inter-es-
terified, re-esterified or elaidinised,
whether or not refined, but not further
prepared.
26. 1517 Edible mixtures or preparations of
animal fats or animal oils or of fractions
of different animal fats or animal oils of
this Chapter, other than edible fats or
oils or their fractions of heading 1516
27. 1518 Animal fats and animal oils and their
fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat
in vacuum or in inert gas or otherwise
chemically modified, excluding those
of heading 1516; inedible mixtures or
preparations of animal or vegetable fats
or oils or of fractions of different fats or
oils of this chapter, not elsewhere speci-
fied of included
28. 1601 Sausages and similar products, of meat,
meat offal or blood; food preparations
based on these products
29. 1602 Other prepared or preserved meat,
meat offal or blood
30. 1603 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquatic
invertebrates
31. 1604 Prepared or preserved fish; caviar and
caviar substitutes prepared from fish
eggs
32. 1605 Crustaceans, molluscs and other aquat-
ic invertebrates prepared or preserved
33. 2001 Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved
by vinegar or acetic acid
34. 2002 Tomatoes prepared or preserved other-
wise than by vinegar or acetic acid
35. 2003 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or
acetic acid
36. 2004 Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen, other than products of heading
2006
37. 2005 Other vegetables prepared or preserved
otherwise than by vinegar or acetic
acid, not frozen, other than products of
heading 2006
38. 2006 Vegetables, fruit, nuts, fruit-peel and
other parts of plants, preserved by sug-
ar (drained, glacé or crystallised)
39. 2007 Jams, fruit jellies, marmalades, fruit
or nut purée and fruit or nut pastes,
obtained by cooking, whether or not
containing added sugar or other sweet-
ening matter
40 2008 Fruit, nuts and other edible parts of

plants, otherwise prepared or pre-

served, whether or not containing add-

ed sugar or other sweetening matter or

spirit, not elsewhere specified or includ-

ed; such as Ground- nuts, Cashew nut,

roasted, salted or roasted and salted,

Other roasted nuts and seeds, squash

of Mango, Lemon, Orange, Pineapple

or other fruits

41 2009 Fruit juices (including grape must) and

vegetable juices, unfermented and not

containing added spirit, whether or not

containing added sugar or other sweet-

ening matter.

42 2101 30 Roasted chicory and other roasted cof-

fee substitutes, and extracts, essences

and concentrates thereof

43 2102 Yeasts and prepared baking powders
44 2103 [other than

2103 90 10, 2103

90 30, 2103 90

40]

Sauces and preparations therefor [other

than Curry paste; mayonnaise and

salad dressings; mixed condiments and

mixed seasoning

45 2106 Texturised vegetable proteins (soya

bari) and Bari made of pulses including

mungodi

46 2106 90 Namkeens, bhujia, mixture, chabena

and   similar edible preparations in

ready for consumption form

47 2202 90 10 Soya milk drinks
48 2202 90 20 Fruit pulp or fruit juice based drinks
49 2202 90 90 Tender coconut water put up in unit con-

tainer and bearing a registered brand

name

50. 2202 90 30 Beverages containing milk
51. 2515 12 10 Marble and travertine blocks
52. 2516 Granite blocks
53. 28 Anaesthetics
54. 28 Potassium Iodate
55. 28 Steam
56. 28 Micronutrients, which are covered
under serial number 1(f) of Schedule 1,
Part (A) of the Fertilizer Control Order,
1985 and are manufactured by the
manufacturers which are registered
under the Fertilizer Control Order, 1985
57. 2801 20 Iodine
58. 2847 Medicinal grade hydrogen peroxide
59. 29 Gibberellic acid
60. 3001 Glands and other organs for orga-
no-therapeutic uses, dried, whether
or not powdered; extracts of glands
or other organs or of their secretions
for organo-therapeutic uses; heparin
and its salts; other human or animal
substances prepared for therapeutic or
prophylactic uses, not elsewhere speci-
fied or included
61. 3002 Animal blood prepared for therapeutic,
prophylactic or diagnostic uses; antisera
and other blood fractions and modified
immunological products, whether or not
obtained by means of biotechnological
processes; toxins, cultures of micro-or-
ganisms (excluding yeasts) and similar
products
62. 3003 Medicaments (excluding goods of head-
ing 30.02, 30.05 or 30.06) consisting
of two or more constituents which have
been mixed together for therapeutic or
prophylactic uses, not put up in mea-
sured doses or in forms or packings for
retail sale, including Ayurvaedic, Unani,
Siddha, homoeopathic or Bio-chemic
systems medicaments
63. 3004 Medicaments (excluding goods of
heading 30.02, 30.05 or 30.06) consist-
ing of mixed or unmixed products for
therapeutic or prophylactic uses, put up
in measured doses (including those in
the form of transdermal administration
systems) or in forms or packings for
retail sale, including Ayurvaedic, Unani,
homoeopathic siddha or Bio-chemic
systems medicaments, put up for retail
sale
64. 3005 Wadding, gauze, bandages and similar
articles (for example, dressings, adhe-
sive plasters, poultices), impregnated or
coated with pharmaceutical substances
or put up in forms or packings for retail
sale for medical, surgical, dental or vet-
erinary purposes
65. 3006 Pharmaceutical goods specified in Note
4 to this Chapter [i.e. Sterile surgical
catgut, similar sterile suture materials
(including sterile absorbable surgical or
dental yarns) and sterile tissue adhe-
sives for surgical wound closure; sterile
laminaria and sterile laminaria tents;
sterile absorbable surgical or dental
haemostatics; sterile surgical or dena-
tal adhesion barriers, whether or not
absorbable; Waste pharmaceuticals]
[other than contraceptives]
66-69 Omitted* Omitted*
70. 3215 Fountain pen ink
71. 3215 Ball pen ink
72. 3306 10 10 Tooth powder
73. 3307 41 00 Odoriferous preparations which operate
by burning [other than agarbattis]
74 29, 30, 3302 Following goods namely:-

a)Menthol and menthol crystals,

b)Peppermint (Mentha Oil),

c)Fractionated / de-terpenated           mentha oil (DTMO),

d)De-mentholised oil (DMO),

e)Spearmint oil,

f)Mentha piperita oil

75. 3406 Candles, tapers and the like
76. 3701 Photographic plates and film for x-ray
for medical use
77. 3705 Photographic plates and films, exposed
and developed, other than cine-
matographic film
78. 3706 Photographic plates and films, exposed
and developed, whether or not incorpo-
rating sound track or consisting only of
sound track, other than feature films.
79. 3818 Silicon wafers
80. 3822 All diagnostic kits and reagents
81. 3926 Feeding bottles
82. 3926 Plastic beads
83. 4007 Latex Rubber Thread
84. 4014 Nipples of feeding bottles
85. 4015 Surgical rubber gloves or medical ex-
amination rubber gloves
86. 4107 Leather further prepared after tanning or
crusting, including parchment-dressed
leather, of bovine (including buffalo) or
equine animals, without hair on, wheth-
er or not split, other than leather of
heading 4114
87. 4112 Leather further prepared after tanning or
crusting, including parchment-dressed
leather, of sheep or lamb, without wool
on, whether or not split, other than
leather of heading 4114
88. 4113 Leather further prepared after tanning or
crusting, including parchment-dressed
leather, of other animals, without wool
or hair on, whether or not split, other
than leather of heading 4114
89. 4114 Chamois (including combination cham-
ois) leather; patent leather and patent
laminated leather; metallised leather
90. 4115 Composition leather with a basis of
leather or leather fibre, in slabs, sheets
or strip, whether or not in rolls; parings
and other waste of leather or of compo-
sition leather, not suitable for the manu-
facture of leather articles; leather dust,
powder and flour
91. 4203 Gloves specially designed for use in
sports
92 44 or any Chapter The following goods, namely: —

a.Cement Bonded Particle Board;

 

b.Jute Particle Board;

 

c.Rice Husk Board;

 

d.Glass-fibre Reinforced Gypsum

 

Board (GRG)

 

e.Sisal-fibre Boards;

 

f.Bagasse Board; and

 

g.Cotton Stalk Particle Board

 

h.Particle/fibre board manufactured from agricultural crop residues

93. 4404 Hoopwood; split poles; piles, pick-
ets and stakes of wood, pointed but
not sawn lengthwise; wooden sticks,
roughly trimmed but not turned, bent or
otherwise worked, suitable for the man-
ufacture of walking- sticks, umbrellas,
tool handles or the like
94. 4405 Wood wool; wood flour
95. 4406 Railway or tramway sleepers (cross-
ties) of wood
96. 4408 Sheets for veneering (including those
obtained by slicing laminated wood),
for plywood or for similar laminated
wood and other wood, sawn length-
wise, sliced or peeled, whether or not
planed, sanded, spliced or end-jointed,
of a thickness not exceeding 6 mm [for
match splints]
97. 4415 Packing cases, boxes, crates, drums
and similar packings, of wood; ca-
ble-drums of wood; pallets, box pallets
and other load boards, of wood; pallet
collars of wood
98. 4416 Casks, barrels, vats, tubs and other
coopers’ products and parts thereof, of
wood, including staves
99. 4417 Tools, tool bodies, tool handles, broom
or brush bodies and handles, of wood;
boot or shoe lasts and trees, of wood
100. 4420 Wood marquetry and inlaid wood; cas-
kets and cases for jewellery or cutlery,
and similar articles, of wood; statuettes
and other ornaments, of wood; wooden
articles of furniture not falling in Chapter
94
101. 4421 Other articles of wood; such as clothes
hangers, Spools, cops, bobbins, sewing
thread reels and the like of turned wood
for various textile machinery, Match
splints, Pencil slats, Parts of wood,
namely oars, paddles and rudders for
ships, boats and other similar floating
structures, Parts of domestic decorative
articles used as tableware and kitchen-
ware [other than Wood paving blocks,
articles of densified wood not elsewhere
included or specified, Parts of domestic
decorative articles used as tableware
and kitchenware]
102. 4501 Natural cork, raw or simply prepared
103. 4601 Plaits and similar products of plaiting
materials, whether or not assembled
into strips; plaiting materials, plaits and
similar products of plaiting materials,
bound together in parallel strands or
woven, in sheet form, whether or not
being finished articles (for example,
mats matting, screens) of vegetables
materials such as of Bamboo, of rattan,
of Other Vegetable materials
104. 4602 Basketwork, wickerwork and other arti-
cles, made directly to shape from plait-
ing materials or made up from goods of
heading 4601; articles of loofah
105. 4701 Mechanical wood pulp
106. 4702 Chemical wood pulp, dissolving grades
107. 4703 Chemical wood pulp, soda or sulphate,
other than dissolving grades
108. 4704 Chemical wood pulp, sulphite, other
than dissolving grades
109. 4705 Wood pulp obtained by a combination
of mechanical and chemical pulping
processes
110. 4706 Pulps of fibres derived from recovered
(waste and scrap) paper or paperboard
or of other fibrous cellulosic material
111. 4707 Recovered (waste and scrap) paper or
paperboard
112. 4802 Uncoated paper and paperboard, of a
kind used for writing, printing or other
graphic purposes, and non perforated
punch-cards and punch tape paper, in
rolls or rectangular (including square)
sheets, of any size, other than paper
of heading 4801 or 4803; hand-made
paper and paperboard
113. 4804 Uncoated kraft paper and paperboard,
in rolls or sheets, other than that of
heading 4802 or 4803
114. 4805 Other uncoated paper and paperboard,
in rolls or sheets, not further worked or
processed than as specified in Note 3 to
this Chapter
115. 4806 20 00 Greaseproof papers
116. 4806 40 10 Glassine papers
117. 4807 Composite paper and paperboard
(made by sticking flat layers of paper or
paperboard together with an adhesive),
not surface-coated or impregnated,
whether or not internally reinforced, in
rolls or sheets
118. 4808 Paper and paperboard, corrugated (with
or without glued flat surface sheets),
creped, crinkled, embossed or perforat-
ed, in rolls or sheets, other than paper
of the kind described in heading 4803
119. 4810 Paper and paperboard, coated on one
or both sides with kaolin (China clay)
or other inorganic substances, with or
without a binder, and with no other coat-
ing, whether or not surface-coloured,
surface-decorated or printed, in rolls or
rectangular (including square) sheets of
any size
120. 4811 Aseptic packaging paper
121. 4817 30 Boxes, pouches, wallets and writing
compendiums, of paper or paperboard,
containing an assortment of paper sta-
tionery
122. 4819 Cartons, boxes and cases of corrugated
paper or paper board
123. 4820 Exercise book, graph book, & laboratory
note book and notebooks
124. 4823 Paper pulp moulded trays
125. 48 Paper splints for matches, whether or
not waxed, Asphaltic roofing sheets
126. 4904 00 00 Music, printed or in manuscript, whether
or not bound or illustrated
127. 4906 00 00 Plans and drawings for architectural,
engineering, industrial, com-mercial,
topographical or similar purposes, being
originals drawn by hand; hand-written
texts; photographic reproductions on
sensitized paper and carbon copies of
the foregoing
128. 4907 Unused postage, revenue or similar
stamps of current or new issue in the
country in which they have, or will have,
a recognised face value; stamp-im-
pressed paper; banknotes; cheque
forms; stock, share or bond certificates
and similar documents of title
129. 4908 Transfers (decalcomanias)
130. 4909 Printed or illustrated postcards; printed
cards bearing personal greet-ings, mes-
sages or announcements, whether or
not illustrated, with or without envelopes
or trimmings
131. 4910 Calendars of any kind, printed, including
calendar blocks
132. 4911 Other printed matter, including print-
ed pictures and photographs; such as
Trade advertising material, Commercial
catalogues and the like, printed Posters,
Commercial catalogues, Printed inlay
cards, Pic-tures, designs and photo-
graphs, Plan and drawings for architec-
tural engineering, industrial, commer-
cial, topographical or similar purpos-es
reproduced with the aid of computer or
any other devices
133. 5601 Wadding of textile materials and articles
thereof; such as Absorbent cotton wool
134. 5602 Felt, whether or not impregnated, coat-
ed, covered or laminated
135. 5603 Nonwovens, whether or not impregnat-
ed, coated, covered or laminated
136. 5604 Rubber thread and cord, textile cov-
ered; textile yarn, and strip and the like
of heading 5404 or 5405, impregnated,
coated, covered or sheathed with rub-
ber or plastics
137. 5605 Metallised yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading 5404 or 5405, combined with
metal in the form of thread, strip or pow-
der or covered with metal; such as Real
zari thread (gold) and silver thread,
combined with textile thread), Imitation
zari thread
138. 5606 Gimped yarn, and strip and the like of
heading 5404 or 5405, gimped (other
than those of heading 5605 and gimped
horsehair yarn); chenille yarn (including
flock chenille yarn); loop wale-yarn
139. 5607 Twine, cordage, ropes and cables,
whether or not plaited or braided and
whether or not impregnated, coated,
covered or sheathed with rubber or
plastics
140. 5608 Knotted netting of twine, cordage or
rope; made up fishing nets and other
made up nets, of textile materials
141. 5609 Articles of yarn, strip or the like of head-
ing 5404 or 5405, twine, cord-age, rope
or cables, not elsewhere specified or
included
142. 5701 Carpets and other textile floor cover-
ings, knotted, whether or not made up
143. 5702 Carpets and other textile floor cov-
erings, woven, not tufted or flocked,
whether or not made up, including
“Kelem”, “Schumacks”, “Karamanie”
and similar hand-woven rugs
144. 5703 Carpets and other textile floor cover-
ings, tufted, whether or not made up
145. 5704 Carpets and other textile floor cover-
ings, of felt, not tufted or flocked, wheth-
er or not made up
146. 5705 Other carpets and other textile floor
coverings, whether or not made up;
such as Mats and mattings including
Bath Mats, where cotton predominates
by weight, of Handloom, Cotton Rugs of
handloom
147. 5801 Woven pile fabrics and chenille fabrics,
other than fabrics of heading 5802 or
5806
148. 5802 Terry towelling and similar woven terry
fabrics, other than narrow fab-rics of
heading 5806; tufted textile fabrics, oth-
er than products of heading 5703
149. 5803 Gauze, other than narrow fabrics of
heading 5806
150. 5804 Tulles and other net fabrics, not includ-
ing woven, knitted or crocheted fabrics;
lace in the piece, in strips or in motifs,
other than fabrics of headings 6002 to
6006
151. 5805 Hand-woven tapestries of the type Go-
belins, Flanders, Aubusson, Beauvais
and the like, and needle-worked tap-
estries (for example, petit point, cross
stitch), whether or not made up
152. 5806 Narrow woven fabrics, other than goods
of heading 5807; narrow fab-rics con-
sisting of warp without weft assembled
by means of an adhe-sive (bolducs)
153. 5807 Labels, badges and similar articles of
textile materials, in the piece, in strips or
cut to shape or size, not embroidered
154. 5808 Braids in the piece; ornamental trim-
mings in the piece, without em-broidery,
other than knitted or crocheted; tassels,
pompons and similar articles
155. 5809 Woven fabrics of metal thread and
woven fabrics of metallised yarn of
heading 5605, of a kind used in appar-
el, as furnishing fabrics or for similar
purposes, not elsewhere specified or
included; such as Zari borders [other
than Embroidery or zari articles, that is
to say,- imi, zari, kasab, saima, dabka,
chumki, gota sitara, naqsi, kora, glass
beads, badla, glzal]
156. 5810 Embroidery in the piece, in strips or in
motifs, Embroidered badges, motifs and
the like [other than Embroidery or zari
articles, that is to say,- imi, zari, kasab,
saima, dabka, chumki, gota sitara, naq-
si, kora, glass beads, badla, glzal]
157. 5811 Quilted textile products in the piece,
composed of one or more layers of
textile materials assembled with
padding by stitching or other-wise,
other than embroidery of heading 5810
158. 5901 Textile fabrics coated with gum or amy-
laceous substances, of a kind used for
the outer covers of books or the like;
tracing cloth; prepared painting canvas;
buckram and similar stiffened textile
fabrics of a kind used for hat founda-
tions
159. 5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon
160. 5903 Textile fabrics impregnated, coated,
covered or laminated with plas-tics,
other than those of heading 5902
161. 5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coating
or covering applied on a textile backing,
whether or not cut to shape
162. 5905 Textile wall coverings
163. 5906 Rubberised textile fabrics, other than
those of heading 5902
164. 5907 Textile fabrics otherwise impregnated,
coated or covered; painted can-vas
being theatrical scenery, studio back-
cloths or the like
165. 5908 Textile wicks, woven, plaited or knitted
, for lamps, stoves, lighters, candles or
the like; incandescent gas mantles and
tubular knitted gas mantle fabric there-
for, whether or not impregnated
166. 5909 Textile hose piping and similar textile
tubing, with or without lining, armour or
accessories of other materials
167. 5910 Transmission or conveyor belts or belt-
ing, of textile material, whether or not
impregnated, coated, covered or lami-
nated with plastics, or re-inforced with
metal or other material
168. 5911 Textile products and articles, for tech-
nical uses, specified in Note 7 to this
Chapter; such as Textile fabrics, felt and
felt-lined woven fabrics, coated, cov-
ered or laminated with rubber, leather
or other material, of a kind used for
card clothing, and similar fabrics of a
kind used for other technical purposes,
including narrow fabrics made of velvet
im-pregnated with rubber, for covering
weaving spindles (weaving beams);
Bolting cloth, whether or Not made up;
Felt for cotton textile industries, woven;
Woven textiles felt, whether or not im-
pregnated or
coated, of a kind commonly used in
other machines, Cotton fabrics and arti-
cles used in machinery and plant, Jute
fabrics and articles used in machinery
or plant, Textile fabrics of metalised
yarn of a kind commonly used in paper
making or other machinery, Straining
cloth of a kind used in oil presses or the
like, including that of human hair, Paper
maker’s felt, woven, Gaskets, washers,
polishing discs and other machinery
parts of textile articles
169. 61 Articles of apparel and clothing acces-
sories, knitted or crocheted, of sale
value exceeding Rs. 1000 per piece
170. 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted, of sale
value exceeding Rs. 1000 per piece
171. 63 Other made up textile articles, sets,
worn clothing and worn textile ar-ticles
and rags, of sale value exceeding Rs.
1000 per piece
172. 6601 Umbrellas and sun umbrellas (including
walking-stick umbrellas, gar-den um-
brellas and similar umbrellas)
173. 6602 Walking-sticks, seat-sticks, whips, rid-
ing-crops and the like
174. 6603 Parts, trimmings and accessories of
articles of heading 6601 or 6602
175. 6701 Skins and other parts of birds with
their feathers or down, feathers, parts
of feathers, down and articles thereof
(other than goods of head-ing 0505 and
worked quills and scapes)
176. 68 Sand lime bricks
177. 6815 Fly ash bricks and fly ash blocks
178. 7015 10 Glasses for corrective spectacles and
flint buttons
179. 7020 Globes for lamps and lanterns, Founts
for kerosene wick lamps, Glass chim-
neys for lamps and lanterns
180 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
181. 7317 Animal shoe nails
182. 7319 Sewing needles
183. 7321 Kerosene burners, kerosene stoves and
wood burning stoves of iron or steel
184. 7323 Table, kitchen or other household arti-
cles of iron & steel; Utensils
185. 7418 Table, kitchen or other household arti-
cles of copper; Utensils
186. 7615 Table, kitchen or other household arti-
cles of aluminium; Utensils
187. 8211 Knives with cutting blades, serrated
or not (including pruning knives), oth-
er than knives of heading 8208, and
blades therefor
188. 8214 Paper knives, Pencil sharpeners and
blades therefor
189. 8215 Spoons, forks, ladles, skimmers,
cake-servers, fish-knives, butter-knives,
sugar tongs and similar kitchen or table-
ware
190. 8401 Fuel elements (cartridges), non-irradiat-
ed, for nuclear reactors
191. 8408 Fixed Speed Diesel Engines of power
not exceeding 15HP
192. 8413 Power driven pumps primarily designed
for handling water, namely, centrifugal
pumps (horizontal and vertical), deep
tube-well turbine pumps, submersible
pumps, axial flow and mixed flow verti-
cal pumps
193. 8414 20 10 Bicycle pumps
194. 8414 20 20 Other hand pumps
195. 8414 90 12 Parts of air or vacuum pumps and com-
pressors of bicycle pumps
196. 8432 Agricultural, horticultural or forestry
machinery for soil preparation or cultiva-
tion; lawn or sports-ground rollers
197. 8433 Harvesting or threshing machinery,
including straw or fodder balers; grass
or hay mowers; machines for cleaning,
sorting or grading eggs, fruit or other
agricultural produce, other than machin-
ery of heading 8437
198. 8434 Milking machines and dairy machinery
199. 8436 Other agricultural, horticultural, for-
estry, poultry-keeping or bee- keeping
machinery, including germination plant
fitted with mechanical or thermal equip-
ment; poultry incubators and brooders
200. 8452 Sewing machines
201. 8479 Composting Machines
202. 8517 Telephones for cellular networks or for
other wireless networks
203. 85 Parts for manufacture of Telephones for
cellular networks or for other wireless
networks
204. 8525 60 Two-way radio (Walkie talkie) used by
defence, police and paramilitary forces
etc.
205. 8539 LED lamps
206. 87 Electrically operated vehicles, including
two and three wheeled electric motor
vehicles
207. 8701 Tractors (except road tractors for
semi-trailers of engine capacity more
than 1800 cc)
208. 8712 Bicycles and other cycles (including
delivery tricycles), not motorised
209. 8714 Parts and accessories of bicycles and
other cycles (including delivery tricy-
cles), not motorised, of 8712
210. 8716 20 00 Self-loading or self-unloading trailers for
agricultural purposes
211. 8716 80 Hand propelled vehicles (e.g. hand
carts, rickshaws and the like); ani-mal
drawn vehicles
212. 90 or any other Blood glucose monitoring system
Chapter (Glucometer) and test strips
213. 90 or any other chapter Patent Ductus Arteriousus/Atrial Septal
214. 9001 Contact lenses; Spectacle lenses
215. 9002 Intraocular lens
216. 9004 Spectacles, corrective
217. 9017 20 Drawing and marking out instruments;
Mathematical calculating in-struments;
pantographs; Other drawing or marking
out instruments
218. 9018 Instruments and appliances used in
medical, surgical, dental or veterinary
sciences, including scintigraphic appa-
ratus, other electro-medical apparatus
and sight-testing instruments
219. 9019 Mechano-therapy appliances; massage
apparatus; psychological aptitude
testing apparatus; ozone therapy,
oxygen therapy, aerosol therapy,
artificial respiration or other therapeutic
respiration apparatus
220. 9020 Other breathing appliances and gas
masks, excluding protective masks
having neither mechanical parts nor
replaceable filters
221. 9021 Orthopaedic appliances, including
crutches, surgical belts and trusses;
splints and other fracture appliances;
artificial parts of the body
222. 9022 Apparatus based on the use of X-rays
or of alpha, beta or gamma radi-ations,
for medical, surgical, dental or veteri-
nary uses, including radi-ography or ra-
diotherapy apparatus, X-ray tubes and
other X-ray gen-erators, high tension
generators, control panels and desks,
screens, ex-aminations or treatment
tables, chairs and the light
223. 9404 Coir products [except coir mattresses]
224. 9404 Products wholly made of quilted textile
materials
225 9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chim-ney, and parts thereof
226. 9405 LED lights or fixtures including LED
lamps
227. 9405 LED (light emitting diode) driver and
MCPCB (Metal Core Printed Circuit
Board)
228. 9503 Toys like tricycles, scooters, pedal cars
etc. (including parts and acces-sories
thereof) [other than electronic toys]
229. 9504 Playing cards, chess board, carom
board and other board games, like ludo,
etc. [other than Video game consoles
and Machines]
230. 9506 Sports goods other than articles and
equipments for general physical exer-
cise
231. 9507 Fishing rods, fishing hooks, and other
line fishing tackle; fish landing nets, but-
terfly nets and smilar nets; decoy “birds”
(other than those of heading 9208) and
similar hunting or shooting requisites
232. 9608 Pens [other than Fountain pens, stylo-
graph pens]
233. 9608, 9609 Pencils (including propelling or sliding
pencils), crayons, pastels, drawing
charcoals and tailor’s chalk
234. 9615 Combs, hair-slides and the like;
hairpins, curling pins, curling grips,
hair-curlers and the like, other than
those of heading 8516, and parts there-
of
235. 9619 Sanitary towels (pads) and tampons,
napkins and napkin liners for ba-bies
and similar articles, of any material
236. 9701 Paintings, drawings and pastels, ex-
ecuted entirely by hand, other than
drawings of heading 4906 and other
than hand-painted or hand- deco-rated
manufactured articles; collages and
similar decorative plaques
237. 9702 Original engravings, prints and litho-
graphs
238. 9703 Original sculptures and statuary, in any
material
239. 9705 Collections and collectors’ pieces of
zoological, botanical, mineralog-ical,
anatomical, historical, archaeological,
paleontological, ethno-graphic or numis-
matic interest [other than numismatic
coins]
240. 9706 Antiques of an age exceeding one hun-
dred years
241. 9804 Other Drugs and medicines intended for
personal use
242. Lottery run by State Governments
Explanation 1.- For the purposes of this
entry, value of supply of lottery under
sub-section (5) of section 15 of the 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 100/112
of the face value of ticket or of the price
as notified in the Official Gazette by the
organising State, whichever is higher. Explanation 2.

 

(1)Lottery run by State Govern-ments” means a lottery not allowed to be sold in any state other than the organising state.

 

(2)Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries

 

(Regulation) Rules, 2010.

 

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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