The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VI as sited below:
- 5 per cent. in respect of goods specified in Schedule I,
- 12 per cent. in respect of goods specified in Schedule II,
- 18 per cent. in respect of goods specified in Schedule III,
- 28 per cent. in respect of goods specified in Schedule IV,
- 3 per cent. in respect of goods specified in Schedule V, and
- 0.25 per cent. in respect of goods specified in Schedule VI.
The below list shows 5% GST rate items along with HSN Code (Chapter/ Heading/ Subheading/ Tariff) item and description of Goods.
| S. No. | Chapter/Heading/ Subheading/ Tariff item | Schedule-I GST Rate 5% Items (Extract) |
|---|---|---|
| 180 | 30 or any Chapter | 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 |
| 257 | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule |
List-1 See S. No. 180 of the Schedule-I (GST 5%)
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
- VI Antigen of Salmonella Typhi, and
- Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin/Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra-tracheal Suspension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
(174) Intravenous amino acids
(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol
- Indium(III) inbleomycin
- Indium113 Sterile generator and elution accessories
- Indium113 in brain scanning kit
- Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
(179) Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
- (a)Rabbit brains thromboplastin for PT test
- (b) Reagent for PT tests
- (c) Human Thrombin for TT tests
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainide
(221) Tri-iodothyronine
(222) Triethylene Tetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) X-ray diagnostic agents, the following:-
- Propylidone
- Ethyliodophenylundecylate
- Iodipammide methyl glucamine
- Lipidollutra fluid
- Patentblue
- Zalcitabine
(229) Zoledronic Acid
(230) Anti-Haemophilic Factors Concentrate (VIII and IX)
(231) Diethylcarbamazine
(232) Pembrolizumab (Keytruda)
[Item number 232 of List 1 in Schedule-I (GST 5%) newly inserted w.e.f. 01.10.2021 vide Notification No. 8/2021-Integrated Tax (Rate), G.S.R. 698(E) dated 30-Sep-2021.]
List-2 See S. No. 181 of the Schedule-I (GST 5%)
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PAS
(6) Pyrazinamide
(7) Dapsone
(8) Clo- fazamine
(9) Tetracycline Hydrochloride
(10) Pilocarpine
(11) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atro- pine
(15) Homatroprn
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
List-3 See S. No. 257 of the Schedule-I (GST 5%)
(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. 90.21 of the First Schedule
(2) Wheel chairs falling under heading No. 87.13 of the First Schedule
(3) Retro fitment kits for vehicles used by the disabled
[Item number (B)(3) of List 3 in Schedule-I (GST Rate 5%) newly inserted w.e.f. 01.10.2021 vide Notification No. 8/2021-Integrated Tax (Rate), G.S.R. 698(E) dated 30-Sep-2021.]
(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 production 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, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation 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 instruments 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 bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.