AUBSP»Indirect Tax»Goods and Services Tax (GST)»Taxpayers»GST Tax Rates for Goods at 12% as approved by GST Council

GST Tax Rates for Goods at 12% as approved by GST Council

Chapter wise GST rates for goods at 12% (twelve percent) as decided in the Goods and Services Tax Council Meeting held on 18th May, 2017, 3-June-2017, 11-June-2017 and 18-June-2017.

Recently, we have discussed about GST rates for Goods at 5% as approved by GST Council. Today, we shall know about the GST rates for Goods at 12% 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 and as per discussions in the GST Council Meeting held on 3rd June, 2017, 11th June and 18th 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.

List of Goods for which GST Tax Rate is @12%

1) (Live animals):

  • 01012100, 010129 Live horses

2) (Meat and edible meat offal):

  • 0202 Meat of bovine animals, frozen and put up in unit containers
  • 0203 Meat of swine, frozen and put up in unit containers
  • 0204 Meat of sheep or goats, frozen and put up in unit containers
  • 0205 Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers
  • 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers
  • 0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
  • 0208 Other meat and edible meat offal, frozen and put up in unit containers
  • 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
  • 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
  • 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 containers

3) (Fish, crustaceans, molluscs & other aquatic invertebrates):

4) (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified):

  • 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
  • 0406 Cheese

5) (Products of animal origin, not elsewhere specified or included):

6) (Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage):

7) (Edible vegetables, roots and tubers):

8) (Edible fruit and nuts; peel of citrus fruit or melons):

Dry fruits

  • 0801 Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
  • 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts.
  • 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried.
  • 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8.

9) (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub):

10) (Cereals):

11) (Products of milling industry; malt; starches; inulin; wheat gluten):

  • 1108 Starches; inulin

12) (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder):

13) (Lac; gums, resins and other vegetable saps and extracts):

14) (Vegetable plaiting materials; vegetable products, not elsewhere specified or included):

15) (Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes):

Animal fats and oils [1501 to 1506]

  • 1501 Pig fat (including lard) and poultry fat, otherthan that of heading 0209 or 1503.
  • 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503.
  • 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
  • 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
  • 1505 Wool grease and fatty substances derived therefrom (including lanolin).
  • 1506 Other animal fats and oils and their fractions, whether or notrefined, but not chemically modified.
  • 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared.
  • 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
  • 1518 Animal fats and 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 of oils of this chapter, not elsewhere specified of included.

16) (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates):

All goods

  • 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
  • 1602 Other prepared or preserved meat, meat offal or blood.
  • 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
  • 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
  • 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved.

17) (Sugar and sugar confectionery):

18) (Cocoa and cocoa preparations):

19) (Preparations of cereals, flour, starch or milk; pastrycooks’ products):

20) (Preparations of vegetables, fruits, nuts or other parts of plants):

  • 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
  • 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
  • 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
  • 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
  • 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
  • 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
  • 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 sweetening matter
  • 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; 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
  • 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

21) (Miscellaneous edible preparations):

  • 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
  • 2102 Yeasts and prepared baking powders
  • 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.
  • 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi
  • 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.

 22) (Beverages, spirit and vinegar):

  • 2202 90 10 Soya milk drinks
  • 2202 90 20 Fruit pulp or fruit juice based drinks
  • 2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name
  • 2202 90 30 Beverages containing milk

23) (Residues and waste from the food industries; prepared animal fodder):

24) (Tobacco and manufactured tobacco substitutes):

25) (Salt; sulphur; earths and stone; plastering materials, lime and cement):

  • 2515 12 10 Marble and travertine blocks
  • 2516 Granite blocks

26) (Ores, slag and ash):

27) (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes):

28) (Inorganic chemicals):

  • 28 Anaesthetics
  • 28 Potassium Iodate
  • 28 Steam
  • 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
  • 2801 20 Iodine
  • 2847 Medicinal grade hydrogen peroxide

29) (Organic chemicals):

  • 29 Gibberellic acid

30) (Pharmaceutical products):

All goods not specified elsewhere

  • 3001 Glands and other organs for organo-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 specified or included
  • 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 microorganisms (excluding easts) and similar products
  • 3003 Medicaments (excluding goods of heading 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 measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments.
  • 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting 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 Biochemic systems medicaments, put up for retail sale.
  • 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
  • 3006 Pharmaceutical goods specified in Note 4 to this Chapter such as Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable, etc., Waste pharmaceuticals [other than contraceptives].

31) (Fertilisers):

32) (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks)

  • 3215 Fountain pen ink
  • 3215 Ball pen ink

33) (Essential oils and resinoids, perfumery, cosmetic or toilet preparations):

  • 3306 10 10 Tooth powder
  • 3307 41 00 Agarbatti and other odoriferous preparations which operate by burning
  • 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

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):

  • 3406 Candles, tapers and the like

35) (Aluminoidal substances; modified starches; glues; enzymes):

36) (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations):

37) (Photographic or cinematographic goods):

  • 3701 Photographic plates and film for x-ray for medical use.
  • 3705 Photographic plates and films, exposed and developed, other than cinematographic film
  • 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.

38) (Miscellaneous chemical products):

  • 3818 Silicon wafers

39) (Plastics and articles thereof):

  • 3926 Feeding bottles
  • 3926 Plastic beads

40) (Rubber and articles thereof):

  • 4007 Latex Rubber Thread
  • 4014 Nipples of feeding bottles
  • 4015 Surgical rubber gloves or medical examination rubber gloves

41) [Raw Hides and Skins (other than Fur skins) and Leather]:

All goods, that is leather further prepared, etc. [4107 to 4115]

  • 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114.
  • 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.
  • 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.
  • 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
  • 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 composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.

42) [Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)]:

  • 4203 Gloves specially designed for use in sports

43) (Furskin and artificial fur; manufacturers thereof):

44) (Wood and articles of wood, wood charcoal):

All goods not specified elsewhere

  • 44 or any Chapter The following goods, namely: —
  1. Cement Bonded Particle Board;
  2. Jute Particle Board;
  3. Rice Husk Board;
  4. Glass-fibre Reinforced Gypsum Board (GRG)
  5. Sisal-fibre Boards;
  6. Bagasse Board; and
  7. Cotton Stalk Particle Board
  8. Particle/fibre board manufactured from agricultural crop residues.
  • 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like.
  • 4405 Wood wool; wood flour.
  • 4406 Railway or tramway sleepers (cross-ties) of wood.
  • 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
  • 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
  • 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
  • 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
  • 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and imilar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
  • 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 kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

45) (Cork and articles of cork):

  • 4501 Natural cork, raw or simply prepared.

46) (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork):

All goods

  • 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.
  • 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah.

47) [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]:

All goods

  • 4701 Mechanical wood pulp.
  • 4702 Chemical wood pulp, dissolving grades.
  • 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades.
  • 4704 Chemical wood pulp, sulphite, other than dissolving grades.
  • 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes.
  • 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.
  • 4707 Recovered (waste and scrap) paper or paperboard.]

48) (Paper and paperboard; articles of paper pulp, of paper or of paperboard):

  • 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
  • 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
  • 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
  • 4806 20 00 Greaseproof papers
  • 4806 40 10 Glassine papers
  • 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
  • 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
  • 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 coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
  • 4811 Aseptic packaging paper
  • 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
  • 4819 Cartons, boxes and cases of corrugated paper or paper board
  • 4820 Exercise book, graph book, & laboratory note book and notebooks
  • 4823 Paper pulp moulded trays
  • 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

49) (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans):

  • 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated
  • 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
  • 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-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
  • 4908 Transfers (decalcomanias)
  • 4909 Printed or illustrated postcards; printed cards bearing personal greet-ings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
  • 4910 Calendars of any kind, printed, including calendar blocks
  • 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pic-tures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purpos-es reproduced with the aid of computer or any other devices

50) (Silk):

51) (Wool, fine or coarse animal hair; horse hair yarn and woven fabric):

52) (Cotton):

53) (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns):

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):

  • 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool.
  • 5602 Felt, whether or not impregnated, coated, covered or laminated.
  • 5603 Nonwovens, whether or not impregnated, coated, covered or laminated.
  • 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics.
  • 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 powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread.
  • 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.
  • 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.
  • 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
  • 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.

57) (Carpets and other textile floor coverings):

  • 5701 Carpets and other textile floor coverings, knotted, whether or not made up.
  • 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.
  • 5703 Carpets and other textile floor coverings, tufted, whether or not made up.
  • 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.
  • 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.

58) (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery):

  • 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.
  • 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703.
  • 5803 Gauze, other than narrow fabrics of heading 5806.
  • 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006.
  • 5805 Handwoven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.
  • 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).
  • 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
  • 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.
  • 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, 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.
  • 5810 Embroidery in the piece, in strips orin 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, naqsi, kora, glass beads, badla, glzal
  • 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810.

59) (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use):

  • 5901 Textile fabrics coated with gum or amylaceous 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 foundations.
  • 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.
  • 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.
  • 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.
  • 5905 Textile wall coverings.
  • 5906 Rubberised textile fabrics, other than those of heading 5902.
  • 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like.
  • 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated.
  • 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials.
  • 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated,coated, covered or laminated with plastics, or reinforced with metal or other material.
  • 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered 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 impregnated 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 impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles 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, Papermaker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles.

60) (Knitted or crocheted fabrics):

61) (Articles of apparel and clothing accessories, knitted or crocheted):

  • Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹1000 per piece

62) (Articles of apparel and clothing accessories, not knitted or crocheted):

  • Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹1000 per piece

63) (Other made up textile articles, sets, worn clothing and worn textile articles; rags):

  • Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ₹1000 per piece

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):

All goods

  • 6601 Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas).
  • 6602 Walkingsticks, seat-sticks, whips, riding-crops and the like.
  • 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602.

67) (Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair):

  • 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)

68) (Articles of stone, plaster, cement, asbestos, mica or similar material):

  • 68 Sand lime bricks
  • 6815 Fly ash bricks and fly ash blocks

69) (Ceramic products):

70) (Glass and glassware):

  • 7015 10 Glasses for corrective spectacles and flint buttons
  • 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

72) (Iron and steel):

73) (Articles of iron or steel):

  • 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
  • 7317 Animal shoe nails
  • 7319 Sewing needles
  • 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
  • 7323 Table, kitchen or other household articles of iron & steel; Utensils

74) (Copper and articles thereof):

  • 7418 Table, kitchen or other household articles of copper; Utensils

75) (Nickel and articles thereof):

76) (Aluminium and articles thereof):

  • 7615 Table, kitchen or other household articles of aluminium; Utensils

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):

  • 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
  • 8214 Paper knives, Pencil sharpeners and blades therefor
  • 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

83) (Miscellaneous articles of base metal):

84) (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):

  • 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors
  • 8408 Fixed Speed Diesel Engines of power not exceeding 15HP
  • 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 vertical pumps
  • 8414 20 10 Bicycle pumps
  • 8414 20 20 Other hand pumps
  • 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps
  • 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers
  • 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 machinery of heading 8437
  • 8434 Milking machines and dairy machinery
  • 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
  • 8452 Sewing machines
  • 8479 Composting Machines

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):

  • 8517 Telephones for cellular networks or for other wireless networks
  • 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks
  • 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
  • 8539 LED lamps

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):

  • 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles
  • 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
  • 8712 Bicycles and other cycles (including delivery tricycles), not motorised
  • 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
  • 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes
  • 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); ani-mal drawn vehicles

88) (Aircraft; spacecraft and parts thereof):

89) (Ships, boats and floating structures):

90) (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof):

  • 9001 Contact lenses; Spectacle lenses
  • 9002 Intraocular lens
  • 9004 Spectacles, corrective
  • 9017 20 Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments
  • 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
  • 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
  • 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
  • 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body
  • 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veterinary uses, including radi-ography or radiotherapy 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

91) (Clocks and watches and parts thereof):

92) (Musical instruments; parts and accessories of such articles):

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):

  • 9404 Coir products [except coir mattresses]
  • 9404 Products wholly made of quilted textile materials
  • 9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
  • 9405 LED lights or fixtures including LED lamps
  • 9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

95) (Toys, games and sports requisites; parts and accessories thereof):

  • 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys]
  • 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
  • 9506 Sports goods other than articles and equipments for general physical exercise
  • 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites

96) (Miscellaneous manufactured articles):

  • 9608 Pens [other than Fountain pens, stylograph pens]
  • 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
  • 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 thereof
  • 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for ba-bies and similar articles, of any material

97) (Works of art, collectors’ piece and antiques):

  • 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand painted or hand decorated manufactured articles; collages and similar decorative plaques.
  • 9702 Original engravings, prints and lithographs.
  • 9703 Original sculptures and statuary, in any material.
  • 9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest [other than numismatic coins]
  • 9706 Antiques of an age exceeding one hundred years.

98) (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores):

  • 9804 Other Drugs and medicines intended for personal use

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 Central 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 Governments” 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.

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