FULL LIST OF RATE AND HSN CODE OF GST

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff .136.6912 00 407018Cheques, lose or in book formPrinted books, including Braille tillustrated or containing advertisingmaterialChildren's picture, drawing orcolouring booksMaps and hydrographic or similarcharts of all kinds, including atlases,wall maps, topographical plans andglobes, printedSilkworm laying, cocoonRaw silkSilk wasteWool, not carded or combedFine or coarse animal hair, not cardedor combedWaste of wool or of fine or coarse animal hairGandhi TopiKhadi yarnJute fibres, raw or processed but notspunCoconut, coir fibreIndian National FlagHuman hair, dressed, thinned,bleached or otherwise workedEarthen pot and clay lampsGlass bangles (except those madefrom precious LNILNIL

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff itemRate137.8201NIL138.139.140.844584468802 60 10 00 009803Agricultural implements manually operated or animal driven i.e. Handtools, such as spades, shovels,mattocks, picks, hoes, forks andrakes; axes, bill hooks and similarhewing tools; seca- teurs andpruners of any kind; scythes, sickles,hay knives, hedge shears, timberwedges and other tools of a kindused in agriculture, horticulture orforestry.Amber charkhaHandloom [weaving machinery]Spacecraft (including satellites) andsuborbital and spacecraft launchvehi- clesParts of goods of heading 8801Hearing aidsIndigenous handmade musicalinstru- mentsMuddhas made of sarkanda andphool bahari jhadooSlate pencils and chalk sticksSlatesPassenger baggage12NILNILNILNILNILNILNILNILNILNIL

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff item148.Any chapter149.-RateNILPuja samagri namely:(i) Rudraksha, rudraksha mala,tulsi kanthi mala, panchgavya(mixture of cowdung, desighee, milk and curd);(ii) Sacred thread (commonlyknown as yagnopavit);(iii) Wooden khadau;(iv) Panchamrit,(v) Vibhuti sold by religiousinstitutions,(vi) Unbrandedhoney [proposedGST Nil](vii) Wick for diya.(viii) Roli(ix) Kalava (Raksha sutra)(x) ChandantikaSupplyof lotteryby any person other NILthan State Government, UnionTerritory or Local authority subject tothe condi- tion that the supply of suchlottery has suffered appropriate centraltax, State tax, Union territory tax orintegrated tax, as the case may be,when supplied by State Government,Union Territory or local authority, asthe case may be, to the lotterydistributor or selling agent appointedby the State Government, UnionTerritory or local authority, as the casemay be.13

SCHEDULE II: LIST OF GOODS AT 0.25% RATES.No.1.2.3.Chapter/Heading/ Description of GoodsRateSub-heading/Tariff item7102Diamonds, non-industrial unworked0.25%or simply sawn, cleaved or bruted7103Preciousstones(otherthan 0.25%diamonds)andsemi-preciousstones, unworked or simply sawn orroughly shaped7104Syntheticor reconstructed preciousor semi-precious stones, unworked0.25%or simply sawn or roughly shaped14

SCHEDULE III: LIST OF GOODS AT 3% RATES.No.Chapter/Heading/Sub-heading/Tariff itemDescription of Goods1.7101Pearls, natural or cultured, whether ornot worked or graded but not strung,mounted or set; pearls, natural orcultured, temporarily strung for convenience of transportDiamonds, whether or not worked, butnot mounted or set [other than Non-Industrial Unworked or simply sawn,cleaved or bruted]Precious stones (other than diamonds)and semi-precious stones, whether ornot worked or graded but not strung,mounted or set; ungraded preciousstones (other than diamonds) andsemi-precious stones, temporarilystrung for convenience of transport[other than Unworked or simply sawn orroughly shaped]Synthetic or reconstructed preciousor semi-precious stones, whether ornot worked or graded but not strung,mounted or set; ungraded synthetic orreconstructed precious or semi-precious stones, temporarily strung forconvenience of transport [other thanUnworked or simply sawn or roughlyshaped]Dust and powder of natural or syntheticprecious or semi-precious stonesSilver (including silver plated with goldor platinum), unwrought or in semi-manufactured forms, or in powder 3%

S.No.Chapter/Heading/Sub-heading/Tariff itemDescription of Goods7.7107Base metals clad with silver, notfurther worked than semimanufacturedGold (including gold plated withplati- num) unwrought or in semimanufac- tured forms, or in powderformBase metals or silver, clad with gold,not further worked than semimanufacturedPlatinum, unwrought or in semimanu- factured forms, or in powderformBase metals, silver or gold, cladwith platinum, not further workedthan semi-manufacturedWaste and scrap of precious metal orof metal clad with precious metal;other waste and scrap containingprecious metal or precious metalcompounds, of a kind used principallyfor the recovery of precious metal.Articles of jewellery and partsthereof, of precious metal or ofmetal clad with precious metalArticles of goldsmiths’ or silversmiths’wares and parts thereof, of preciousmetal or of metal clad with preciousmetalOther articles of precious metal orof metal clad with precious metalArticles of natural or cultured pearls,precious or semi-precious stones(natuImitation 3%3%3%3%3%3%3%3%3%

SCHEDULE IV: LIST OF GOODS AT 5% RATES.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff item1.03032.03043.03054.03065.03076.0308Fish, frozen, excluding fish filletsand other fish meat of heading0304Fish fillets and other fish meat(whether or not minced), frozenFish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets of fish, fit for humanconsumptionCrustaceans, whether in shell or not,frozen, dried, salted or in brine;crusta- ceans, in shell, cooked bysteaming or by boiling in water,frozen, dried, salted or in brine;flours, meals and pellets ofcrustaceans,fit for inhumanMolluscs, whethershell or not, frozen, dried, salted or in brine; aquaticinvertebrates other than crustaceansand molluscs, frozen, dried, salted orin brine; flours, meals and pellets ofaquat- ic invertebra other thancrustaceans, fit for humanconsumptionAquatic invertebrates other than crustaceans and molluscs, frozen, dried,salted or in brine; smoked aquaticinver- tebrates other thancrustaceans and molluscs, whetheror not cooked before or during thesmoking process: flours, meals andpellets of aquatic invertebratesother than crustaceans andmolluscs, fit for human consumption17Rate5%5%5%5%5%5%

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff 14.041015.0502RateUltra High Temperature (UHT) milkMilk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milkpowder, milk food for babies [otherthan condensed milk]Cream, yogurt, kephir and other fermented or acidified milk and cream,whether or not concentrated orcontain- ing added sugar or othersweetening matter or flavoured orcontaining added fruit, nuts or cocoaWhey, whether or not concentrated orcontaining added sugar or other sweetening matter; products consisting ofnatural milk constituents, whether ornotcontaining added sugar or other sweetening matter, not elsewhere specifiedChena or paneer put up in unitcontain- er and bearing a registeredbrandname not in shell, and eggBirds' eggs,yolks, fresh, dried, cooked bysteaming orby boiling in water, moulded, frozen orotherwise preserved, whether or notcontaining added sugar or othersweetmatter.Naturaleninghoney,put up in unit containerand bearing a registered brand nameEdible products of animal origin,not elsewhere specified orincludedPigs', hogs' or boars' bristles andhair; badger hair and other brushmaking hair; waste of such bristlesor hair.185%5%5%5%5%5%5%5%5%

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff item16.050417.050518.0507 [Except050790]19.050820.051021.051122.7Guts, bladders and stomachs of animals (other than fish), whole andpieces thereof, fresh, chilled, frozen,salted, in brine, dried or smoked.Skins and other parts of birds, withtheirfeathers or down, feathers and partsof feathers (whether or not withtrimmed edges) and down, not furtherworked than cleaned, disinfected ortreatedIvory, tortoise-shell, whalebone andwhalebone hair, horns, unworked orsimply prepared but not cut toshape; powder and waste of theseproducts.Coral and similar materials, unworkedor simply prepared but not otherwiseworked; shells of molluscs,crustaceansor echinoderms and cuttle-bone, unworked or simply prepared but not cutAmbergris, castoreum, civet andmusk; cantharides; bile, whether ornot dried; glands and other animalproducts used in the preparation ofpharmaceutical products, fresh,chilled, frozen or other- wiseprovisionallypreserved.Animal productsnot elsewhere specified or included; dead animals ofChap- ter 1 or 3, unfit for humanconsumption,other than semen including frozenHerb, bark, dry plant, dry root,common- ly known as jaribooti and dryflower19Rate5%5%5%5%5%5%5%

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff 80230.0831.32.08060811Vegetables (uncooked or cooked bysteaming or boiling in water), frozenVegetables provisionally preserved(for example, by sulphur dioxide gas,in brine, in sulphur water or in otherpre- servative solutions), butunsuitable in that state for immediateconsumptionDried leguminous vegetables, shelled,whether or not skinned or split [put upin unit container and bearing aregistered brand name]Manioc, arrowroot, salep, Jerusalemartichokes, sweet potatoes andsimilar roots and tubers with highstarch or inulin content, frozen ordried, whether or not sliced or in theformof pelletswhether or not shelledCashewnuts,orpeeledDried areca nuts, whether or notshelledorpeeledDriedchestnuts (singhada), whetherornotshelledor peeledDriedmakhana,whether or notshelledorpeeleddried, and raisinsGrapes,Fruit and nuts, uncooked or cookedby steaming or boiling in water,frozen, whether or not containingadded sugar or other sweeteningmatter20Rate5%5%5%5%5%5%5%5%5%5%

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff 0.41.42.43.0905090609070908090944.0910 [other than0910 11 10, 091030 10]Fruit and nuts, provisionallypreserved (for example, by Sulphurdioxide gas, in brine, in sulphur wateror in other preservative solutions), butunsuitable in that state for immediateconsumptionPeelof citrus fruit or melons(including watermelons), frozen,dried or provi- sionally preserved inbrine, in sulphur water or in otherpreservativesolutionsCoffee,whetheror not roasted ordecaf- feinated; coffee husks andskins; coffee substitutes containingcoffee in any proportion [other thancoffee beans not roasted]Tea, whether or not flavoured [otherthan unprocessed green leaves of tea]MatéPepper of the genus Piper; dried orcrushed or ground fruits of thegenus Capsicum or of the genusPimentaVanillaCinnamon and cinnamon-tree flowersCloves (whole fruit, cloves and stems)Nutmeg, mace and cardamomsSeeds of anise, badian, fennel,corian- der, cumin or caraway;juniper berries [other than of seedquality] other than fresh ginger,Gingersaffron, turmeric (curcuma) other thanfresh turmeric, thyme, bay leaves,curry and other spices21Rate5%5%5%5%5%5%5%5%5%5%5%5%

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff 652.100753.100854.110155.110256.1103All goods i.e. cereals, put up in unitcon- tainer and bearing a registeredbrand nameWheat and meslin put up in unitcon- tainer and bearing a registeredbrand nameRye put up in unit container andbearing a registered brand nameBarley put up in unit container andbear- ing a registered brand nameOats put up in unit container andbear- ing a registered brand nameMaize (corn) put up in unitcontainer and bearing a registeredbrandputnameRiceup in unit container andbear- ing a registered brand nameGrain sorghum put up in unitcontainer and bearing a registeredbrand name millet and canary seed;Buckwheat,oth- er cereals such as Jawar, Bajra,Ragi] put up in unit container andbearing a registered brand nameWheat or meslin flour put up in unitcon- tainer and bearing a registeredbrand name.Cereal flours other than of wheat ormeslin i.e. maize (corn) flour, Ryeflour, etc. put up in unit container andbearingCereal groats, meal and pellets,includ- ing suji and dalia, put up in unitcontain- er and bearing a registeredbrand name22Rate5%5%5%5%5%5%5%5%5%5%5%5%

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff item57.110458.110559.110660.61.62.63.64.1106 10 101106 10 901109 00 0012120165.120266.67.1203120468.120569.1206Cereal grains otherwise worked (forexample, rolled, flaked, pearled, slicedor kibbled), except rice of heading1006; germ of cereals, whole, rolled,flaked or ground [other than hulledcereal grains]Meal,powder, flakes, granules andpellets of potatoes put up in unitMeal and powder of the dried leguminous vegetables of heading 0713(pulses) [other than guar meal 1106 10 10and guar gum refined split 1106 1090], of sago or of roots or tubers ofheading 0714 or of the products ofChapter 8, put up in unit containerGuar mealGuar gum refined splitWheat gluten, whether or not driedAll goods other than of seed qualitySoya beans, whether or notbroken other than of seed quality.Ground-nuts,notroastedorotherwise cooked, whether or notshelled or bro- ken other than ofseed quality.Copraother than of seed qualityLinseed, whether or not brokenother than of seed quality.Rape or colza seeds, whether ornot broken other than of seedquality.Sunflowerseeds, whether or notbroken other than of seed quality23Rate5%5%5%5%5%5%5%5%5%5%5%5%5%

S.No.70.71.72.73.74.75.76.Chapter/Heading/ Description of GoodsRateSub-heading/Tariff item1207Other oil seeds and oleaginous fruits5%(i.e. Palm nuts and kernels, cottonseeds, Castor oil seeds, Sesamumseeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melonseeds, Poppy seeds, Ajams, Mangokernel, Niger seed, Kokam) whetheror not bro- ken, other than of seedqualityand meals of oil seeds or5%1208Flouroleaginouscones,fruits, otherthoseorofnot5%1210Hopdried,thanwhetherground, powdered or in the form ofpel- lets; lupulin1211Plants and parts of plants (including5%seeds and fruits), of a kind used primarily in perfumery, in pharmacy orfor insecticidal, fungicidal or similarpur- pose, frozen or dried, whether ornot cut, crushed or powdered5%1212Locust beans, seaweeds and otheral- gae, sugar beet and sugar cane,frozen or dried, whether or notground; fruit stones and kernels andother vegetable products (includingunroasted chicory roots of the varietyCichoriumintybus- sativum) of a kindused primarily for humanconsumption, not elsewhere specifiedor included5%1301Naturalgums, resins, gum-resinsand oleoresins (for example,balsams) [oth- er than lac andshellac]1301Compoundedasafoetida commonly5%known as heeng24

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff item77.140178.1404 [other than1404 90 10, 140490 40, 1404 etable materials of a kind usedprimarily for plaiting (for example,bamboos, rattans, reeds, rushes,osier, raffia, cleaned, bleached ordyed cerealVegetable products not elsewherespec- ified or included such as cottonlinters, Cotton linters, Soap nuts, Hardseeds, pips, hulls and nuts, of a kindused primarily for carving, coconutshell, unworked, Rudraksha seeds[otherthan bidi wrapper leaves (tendu),betel leaves,oilIndianSoya-beanand itskatha]fractions,whetheror not refined, but not chemicallyGround-nut oil and its fractions,whether or not refined, but notchemically modi- fied.Olive oil and its fractions, whether ornot refined, but not chemicallymodified.Otheroils and their fractions,obtained solely from olives, whetheror not refined, but not chemicallymodified, in- cluding blends of theseoils or fractions with oils or fractionsof heading1509Palmoil andits fractions, whether ornot refined, but not chemicallymodified.Sunflower-seed,safflower orcot- ton-seed oil and fractionsthereof,whether or not refined, but notchemi- cally modified.25Rate5%5%5%5%5%5%5%5%

S.No.Chapter/Heading/ Description of GoodsSub-heading/Tariff 70192.93.1702180194.1802Coconut (copra), palm kernel orbabas- su oil and fractions thereof,whether or not refined, but notchemicallyRape,colzamodified.or mustard oil andfractions thereof, whether or notrefined, but not chemically modified.Other fixed vegetable fats and oils(including jojoba oil) and theirfractions, whether or not refined, butnot chemi- cally modified.Vegetable fats and oils and theirfrac- tions, partly or whollyhydrogenated, inter-esterified, reesterified or elaid- inised, whetheror not refined, but not furtherprepared.Ediblemixtures or preparations ofvegetable fats or vegetable oils or offractions of different vegetable fats orvegetable oils of this Chapter, otherthan edible fats or oils or theirfractions of heading 1516Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,sulphurised, blown, polymerised byheat in vacuum or in inert gas orotherwise chemically modified,excluding those of heading 1516Beet sugar, cane sugar, khandsarisugarPalmyra sugarCocoa beans whole or broken, raw orroastedCo

52. 0805 Citrus fruit, such as Oranges, Manda- rins (including tangerines and satsu- mas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. NIL 53. 0806 Grap