Schedule I – 5% GST
| S. No. | HSN / Chapter / Tariff item | Description |
|---|---|---|
| 1 | 2202 | 10 All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured |
| 2 | 2202 | 91 00, 2202 99 90 Other non-alcoholic beverages [other than those specified in Schedule I of this notification] |
| 3 | 2202 | 99 90 Caffeinated Beverages |
| 4 | 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice |
| 5 | 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. |
| 6 | 8703 | 40, 8703 60 Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
| 7 | 8703 50, 8703 70 | Motor vehicles with both compression- ignition internal combustio n piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length e xceeding 4000 mm Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
| 8 | 8711 | Motorcycles of engine capacity exceeding 350 cc |
| 9 | 8802 | Aircrafts for personal use |
| 10 | 8903 | Yachts and other vessels for pleasure or sports |
| 11 | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 |
| 12 | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
| 13 | Any Chapter | Specified actionable claim; Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of – (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; |
in Indirect Tax
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