Recently, we have discussed about GST rates for Services approved by GST Council. Today, we shall know about the GST rates for Goods decided by the GST Council. The fitment of rates of goods were discussed on 18th May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. Further, the GST Tax rates were decided by discussions in the GST Council Meeting held on 3rd June, 2017.
The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council.
The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VII as sited below:
SCHEDULE I: List of Goods at Nil Rate
SCHEDULE II: List of Goods at 0.25% Rate
SCHEDULE III: List of Goods at 3% Rate
SCHEDULE IV: List of Goods at 5% Rate
SCHEDULE V: List of Goods at 12% Rate
SCHEDULE VI: List of Goods at 18% Rate
SCHEDULE VII: List of Goods at 28% Rate
GST Rates for Goods at NIL Rate
1) (Live animals): All goods other than live horses. That means:
- 0101 Live asses, mules and hinnies
- 0102 Live bovine animals
- 0103 Live swine
- 0104 Live sheep and goats
- 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
- 0106 Other live animal such as Mammals, Birds, Insects.
2) (Meat and edible meat offal): All goods other than in frozen state and put up in unit containers.
- 0201 Meat of bovine animals, fresh and chilled.
- 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
- 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
- 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
- 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
- 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
- 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
- 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
- 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
- 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers.
3) (Fish, crustaceans, molluscs & other aquatic invertebrates):
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]
All goods, other than processed, cured or in frozen state.
- 0301 Live fish.
- 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304.
- 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
- 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.
- 0307 Molluscs, whether in shell or not live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.
- 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
4) (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified):
- 0401 Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
- 0403 Curd; Lassi; Butter milk
- 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name.
- 0407 Birds’ eggs, in shell, fresh, preserved or cooked.
- 0409 Natural honey, other than put up in unit container and bearing a registered brand name.
5) (Products of animal origin, not elsewhere specified or included):
- 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
- 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
- 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
- 0511 Semen including frozen semen
6) (Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage):
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
7) (Edible vegetables, roots and tubers):
Fresh vegetables, roots and tubers other than those in frozen or preserved state.
- 0701 Potatoes, fresh or chilled.
- 0702 Tomatoes, fresh or chilled.
- 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
- 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
- 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
- 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
- 0707 Cucumbers and gherkins, fresh or chilled.
- 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
- 0709 Other vegetables, fresh or chilled.
- 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
- 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name].
- 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
8) (Edible fruit and nuts; peel of citrus fruit or melons):
Fresh fruits other than in frozen state or preserved
- 0801 Coconuts, fresh or dried, whether or not shelled or peeled.
- 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
- 0803 Bananas, including plantains, fresh or dried
- 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
- 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
- 0806 Grapes, fresh
- 0807 Melons (including watermelons) and papaws (papayas), fresh.
- 0808 Apples, pears and quinces, fresh.
- 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
- 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
- 0814 Peel of citrus fruit or melons (including watermelons), fresh.
9) (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub:
- 9 All goods of seed quality
- 0901 Coffee beans, not roasted.
- 0902 Unprocessed green leaves of tea,
- 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
- 0910 11 10 Fresh ginger, other than in processed form
- 0910 30 10 Fresh turmeric, other than in processed form.
All goods [other than those put up in unit container and bearing a registered brand name].
- 1001 Wheat and meslin
- 1002 Rye
- 1003 Barley
- 1004 Oats
- 1005 Maize (corn)
- 1006 Rice
- 1007 Grain sorghum
- 1008 Buckwheat, millet and canary seed; Other cereals such as Jawar, Bajra, Ragi
11) (Products of milling industry; malt; starches; inulin; wheat gluten):
- 1101 Wheat or meslin flour.
- 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.
- 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
- 1104 Cereal grains hulled
- 1105 Flour, of potatoes.
- 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc.
12) (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder:
All goods of seed quality:
- 1201 Soya beans, whether or not broken.
- 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.
- 1204 Linseed, whether or not broken.
- 1205 Rape or colza seeds, whether or not broken.
- 1206 Sunflower seeds, whether or not broken.
- 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality
- 1209 Seeds, fruit and spores, of a kind used for sowing.
- 1210 Hop cones, fresh
- 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
- 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
- 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
- 1214 Swedes, mangolds, fodder roots, hay, Lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
13) (Lac; gums, resins and other vegetable saps and extracts):
- 1301 Lac and Shellac
14) (Vegetable plaiting materials; vegetable products, not elsewhere specified or included):
- 1404 90 40 Betel leaves
15) (Animal and vegetable fats and oils and their cleavage products; prepared edible
fats; animal or vegetable waxes):
16) (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates):
17) (Sugar and sugar confectionery):
- 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
18) (Cocoa and cocoa preparations):
19) (Preparations of cereals, flour, starch or milk; pastrycooks’ products):
- 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
- 1905 Pappad, by whatever name it is known, except when served for consumption
- 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
20) (Preparations of vegetables, fruits, nuts or other parts of plants):
21) (Miscellaneous edible preparations):
- 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
22) (Beverages, spirit and vinegar):
- 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
- 2201 Non-alcoholic Toddy, Neera
- 2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name
23) (Residues and waste from the food industries; prepared animal fodder):
- 2302, 2304, 2305, 2306, 2309 Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of ulses, concentrates & additives, wheat bran & de-oiled cake
24) (Tobacco and manufactured tobacco substitutes):
25) (Salt; sulphur; earths and stone; plastering materials, lime and cement):
- 2501 Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak.
26) (Ores, slag and ash):
27) (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes):
- 2716 00 00 Electrical energy
28) (Inorganic chemicals):
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
29) (Organic chemicals):
30) (Pharmaceutical products):
- 3002 Human Blood and its components
- 3006 All types of contraceptives
- 3101 All goods and Organic manure, other than put up in unit containers and bearing a brand name.
32) (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks):
33) (Essential oils and resinoids, perfumery, cosmetic or toilet preparations):
- 3304 Kumkum, Bindi, Sindur, Alta
34) (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster):
35) (Aluminoidal substances; modified starches; glues; enzymes):
36) (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations):
37) (Photographic or cinematographic goods):
38) (Miscellaneous chemical products):
- 3825 Municipal waste, sewage sludge, clinical waste
39) (Plastics and articles thereof):
- 3926 Plastic bangles
40) (Rubber and articles thereof):
- 4014 Condoms and contraceptives
41) [Raw Hides and Skins (other than Fur skins) and Leather]:
42) [Articles of leather; saddlery and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut)]:
43) (Furskin and artificial fur; manufacturers thereof):
44) (Wood and articles of wood, wood charcoal):
- 4401 Firewood or fuel wood
- 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
45) (Cork and articles of cork):
46) (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork):
47) [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]:
48) (Paper and paperboard; articles of paper pulp, of paper or of paperboard):
- 4802 Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
- 4817 Postal items, like envelope, Post card etc., sold by Government
- 48 / 4907 Rupee notes when sold to the Reserve Bank of India
49) (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans):
- 4901 Printed books, including Braille books
- 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
- 4903 Children’s picture, drawing or colouring books
- 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.
- 4907 Cheques, lose or in book form
- 5001 Silkworm laying, cocoon
- 5002 Raw silk
- 5003 Silk waste
51) (Wool, fine or coarse animal hair; horse hair yarn and woven fabric):
- 5101 Wool, not carded or combed
- 5102 Fine or coarse animal hair, not carded or combed
- 5103 Waste of wool or of fine or coarse animal hair
- 52 Gandhi Topi,
- 52 Khadi yarn
53) (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns):
- 5303 Jute fibres, raw or processed but not spun
- 5305 Coconut, coir fibre
54) (Man-made filaments; strip the like of man-made textile materials):
55) (Manmade staple fibres):
56) (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof):
57) (Carpets and other textile floor coverings):
58) (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery):
59) (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use):
60) (Knitted or crocheted fabrics):
61) (Articles of apparel and clothing accessories, knitted or crocheted):
62) (Articles of apparel and clothing accessories, not knitted or crocheted):
63) (Other made up textile articles, sets, worn clothing and worn textile articles; rags):
- 63 Indian National Flag
64) (Footwear gaiters and the like; parts of such articles):
65) (Headgear and parts thereof):
66) (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, ridingcrops and parts thereof):
67) (Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair):
- 6703 Human hair, dressed, thinned, bleached or otherwise worked
68) (Articles of stone, plaster, cement, asbestos, mica or similar material):
69) (Ceramic products):
- 6912 00 40 Earthen pot and clay lamps
70) (Glass and glassware):
- 7018 Glass Bangles (except those made from precious metals)
71) (Natural or cultured pearls, precious or semi-preciousstones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin):
72) (Iron and steel):
73) (Articles of iron or steel):
74) (Copper and articles thereof):
75) (Nickel and articles thereof):
76) (Aluminium and articles thereof):
77 (blank in tariff):
78) (Lead and articles thereof):
79) (Zinc and articles thereof):
80) (Tin and articles thereof):
81) (Other base metals; cermets; articles thereof):
82) (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal):
- 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
83) (Miscellaneous articles of base metal):
84) (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):
- 8445 Amber charkha
- 8446 Handloom [weaving machinery]
85) (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles):
86) [Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signaling equipment of all kinds]:
87) (Vehicles other than railway or tramway rolling-stocks, and parts and accessories thereof):
88) (Aircraft; spacecraft and parts thereof):
- 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles.
- 8803 , Parts of goods of heading 8801
89) (Ships, boats and floating structures):
90) (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof):
- 9021 Hearing aids.
91) (Clocks and watches and parts thereof):
92) (Musical instruments; parts and accessories of such articles):
- 92 Indigenous handmade musical instruments
93) (Arms and ammunition; parts and accessories thereof):
94) (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings):
95) (Toys, games and sports requisites; parts and accessories thereof):
96) (Miscellaneous manufactured articles):
- 9603 Muddhas made of sarkanda and phool bahari jhadoo
- 9609 Slate pencils and chalk sticks.
- 9610 00 00 Slates
97) (Works of art, collectors’ piece and antiques):
98) (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores):
- 9803 Passenger baggage
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(ix) Kalava (Raksha sutra)
(x) Chandan tika
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
Any Chapter [Supplies to Canteen Stores Department (CSD)]
- 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from
Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].
- Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer.