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Chapter 2 - Meat and edible meat offal

GST Rates of Goods

Chapter / Heading Description SGST Rate(%) CGST Rate(%) IGST Rate(%) Compensation Cess
0202 0203 0204 0205 0206 0207 0208 0209 0210 All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 2.50 2.50 5.00
201 Meat of bovine animals, fresh and chilled. 0.00 0.00 0.00
0203 0204 0205 0206 0207 0208 0209 All goods, fresh or chilled 0.00 0.00 0.00
0202 0203 0204 0205 0206 0207 0208 0209 0210 All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] 0.00 0.00 0.00
12 All goods other than of seed quality 2.50 2.50 5.00
1201 Soya beans, whether or not broken other than of seed quality. 2.50 2.50 5.00
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality. 2.50 2.50 5.00
1203 Copra 2.50 2.50 5.00
1204 Linseed, whether or not brokenother than of seed quality. 2.50 2.50 5.00
1205 Rape or colza seeds, whether or not brokenother than of seed quality. 2.50 2.50 5.00
1206 Sunflower seeds, whether or not brokenother than of seed quality 2.50 2.50 5.00
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 2.50 2.50 5.00
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 2.50 2.50 5.00
1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin 2.50 2.50 5.00
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, frozen or dried, whether or not cut, crushed or powdered 2.50 2.50 5.00
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 2.50 2.50 5.00
12 All goods of seed quality 0.00 0.00 0.00
1201 Soya beans, whether or not broken, of seed quality. 0.00 0.00 0.00
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 0.00 0.00 0.00
1204 Linseed, whether or not broken, of seed quality. 0.00 0.00 0.00
1205 Rape or colza seeds, whether or not broken, of seed quality. 0.00 0.00 0.00
1206 Sunflower seeds, whether or not broken, of seed quality. 0.00 0.00 0.00
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. 0.00 0.00 0.00
1209 Seeds, fruit and spores, of a kind used for sowing. 0.00 0.00 0.00
1210 Hop cones, fresh. 0.00 0.00 0.00
1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets 0.00 0.00 0.00
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. 0.00 0.00 0.00
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 0.00 0.00 0.00
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 0.00 0.00 0.00
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. 0.00 0.00 0.00
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 6.00 6.00 12.00
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 6.00 6.00 12.00
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 6.00 6.00 12.00
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 6.00 6.00 12.00
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 6.00 6.00 12.00
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 6.00 6.00 12.00
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 6.00 6.00 12.00
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 6.00 6.00 12.00
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. 6.00 6.00 12.00
2106 Roasted Gram ,idli/dosa batter, chutney powder 2.50 2.50 5.00
2106 90 Sweetmeats 2.50 2.50 5.00
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE 2.50 2.50 5.00
2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 6.00 6.00 12.00
2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 6.00 6.00 12.00
2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings 6.00 6.00 12.00
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters 6.00 6.00 12.00
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] 6.00 6.00 12.00
2106 90 91 Diabetic foods 6.00 6.00 12.00
2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 9.00 9.00 18.00
2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 9.00 9.00 18.00
2104 Soups and broths and preparations therefor; homogenised composite food preparations 9.00 9.00 18.00
2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 9.00 9.00 18.00
2106 Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] 9.00 9.00 18.00
2106 90 20 Pan masala 14.00 14.00 28.00
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 0.00 0.00 0.00
2106 90 20 Pan-masala 0.00 0.00 0.0060%
2201 90 10 Ice and snow 2.50 2.50 5.00
2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 2.50 2.50 5.00
2201 Drinking water packed in 20 litres bottle 6.00 6.00 12.00
2202 99 10 Soya milk drinks 6.00 6.00 12.00
2202 99 20 Fruit pulp or fruit juice based drinks 6.00 6.00 12.00
2202 99 90 Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 6.00 6.00 12.00
2202 99 30 Beverages containing milk 6.00 6.00 12.00
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles 9.00 9.00 18.00
2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] 9.00 9.00 18.00
2207 Ethyl alcohol and other spirits, denatured, of any strength[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] 9.00 9.00 18.00
2209 Vinegar and substitutes for vinegar obtained from acetic acid 9.00 9.00 18.00
2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 14.00 14.00 28.00
2202 99 90 Caffeinated Beverages 14.00 14.00 28.00
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 0.00 0.00 0.00
2201 Non-alcoholic Toddy, Neera including date and palm neera 0.00 0.00 0.00
2202 90 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] 0.00 0.00 0.00
2202 10 10 Aerated waters 0.00 0.00 0.0012%
2202 10 20 Lemonade 0.00 0.00 0.0012%
2202 10 90 Others 0.00 0.00 0.0012%
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 2.50 2.50 5.00
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake 2.50 2.50 5.00
2302 Rice bran (other than de-oiled rice bran) 2.50 2.50 5.00
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 2.50 2.50 5.00
2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 2.50 2.50 5.00
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 2.50 2.50 5.00
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 2.50 2.50 5.00
2307 Wine lees; argol 2.50 2.50 5.00
2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 0.00 0.00 0.00
2306 Cotton seed oil cake 0.00 0.00 0.00
2401 Tobacco leaves 2.50 2.50 5.00
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 14.00 14.00 28.00
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 14.00 14.00 28.00
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] 14.00 14.00 28.00
2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 0.00 0.00 0.0071%
2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 0.00 0.00 0.0065%
2401 30 00 Tobacco refuse, bearing a brand name 0.00 0.00 0.0061%
2402 10 10 Cigar and cheroots 0.00 0.00 0.0021% or Rs. 4170 per thousand, whichever is higher
2402 10 20 Cigarillos 0.00 0.00 0.0021% or Rs. 4170 per thousand, whichever is higher
2402 20 10 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres 0.00 0.00 0.005% + Rs.2076 per thousand
2402 20 20 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 0.00 0.00 0.005% + Rs.3668 per thousand
2402 20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres 0.00 0.00 0.005% + Rs.2076 per thousand
2402 20 40 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres 0.00 0.00 0.005% + Rs.2747 per thousand
2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 0.00 0.00 0.005% + Rs.3668 per thousand
2402 20 90 Other cigarettes containing tobacco 0.00 0.00 0.0036% + Rs.4170 per thousand
2402 90 10 Cigarettes of tobacco substitutes 0.00 0.00 0.00Rs.4006 per thousand
2402 90 20 Cigarillos of tobacco substitutes 0.00 0.00 0.0012.5% or Rs. 4,006 per thousand whichever is higher
2402 90 90 Other 0.00 0.00 0.0012.5% or Rs. 4,006 per thousand whichever is higher
2403 11 10 Hookah' or 'gudaku' tobacco bearing a brand name 0.00 0.00 0.0072%
2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 0.00 0.00 0.0017%
2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 0.00 0.00 0.0011%
2403 19 10 Smoking mixtures for pipes and cigarettes 0.00 0.00 0.00290%
2403 19 90 Other smoking tobacco bearing a brand name 0.00 0.00 0.0049%
2403 19 90 Other smoking tobacco not bearing a brand name 0.00 0.00 0.0011%
2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a brand name 0.00 0.00 0.0072%
2403 99 10 Chewing tobacco (without lime tube) 0.00 0.00 0.00160%
2403 99 10 Chewing tobacco (with lime tube) 0.00 0.00 0.00142%
2403 99 10 Filter khaini 0.00 0.00 0.00160%
2403 99 20 Preparations containing chewing tobacco 0.00 0.00 0.0072%
2403 99 30 Jarda scented tobacco 0.00 0.00 0.00160%
2403 99 40 Snuff 0.00 0.00 0.0072%
2403 99 50 Preparations containing snuff 0.00 0.00 0.0072%
2403 99 60 Tobacco extracts and essence bearing a brand name 0.00 0.00 0.0072%
2403 99 60 Tobacco extracts and essence not bearing a brand name 0.00 0.00 0.0065%
2403 99 70 Cut tobacco 0.00 0.00 0.0020%
2403 99 90 Pan masala containing tobacco ‘Gutkha’ 0.00 0.00 0.00204%
2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 0.00 0.00 0.0096%
2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 0.00 0.00 0.0089%
2502 Unroasted iron pyrites. 2.50 2.50 5.00
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 2.50 2.50 5.00
2504 Natural graphite. 2.50 2.50 5.00
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 2.50 2.50 5.00
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.50 2.50 5.00
2507 Kaolin and other kaolinic clays, whether or not calcined. 2.50 2.50 5.00
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 2.50 2.50 5.00
2509 Chalk. 2.50 2.50 5.00
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 2.50 2.50 5.00
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 2.50 2.50 5.00
2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. 2.50 2.50 5.00
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 2.50 2.50 5.00
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.50 2.50 5.00
2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802 Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use 2.50 2.50 5.00
2515 11 00 Marble and travertine, crude or roughly trimmed 2.50 2.50 5.00
2516 [Except 2516 11 00, 2516 12 00] Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.50 2.50 5.00
2516 11 00 Granite crude or roughly trimmed 2.50 2.50 5.00
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 2.50 2.50 5.00
2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered 2.50 2.50 5.00
2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 2.50 2.50 5.00
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 2.50 2.50 5.00
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 2.50 2.50 5.00
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 2.50 2.50 5.00
2524 Asbestos 2.50 2.50 5.00
2525 Mica, including splitting; mica waste. 2.50 2.50 5.00
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 2.50 2.50 5.00
2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) 2.50 2.50 5.00
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 2.50 2.50 5.00
2530 Mineral substances not elsewhere specified or included. 2.50 2.50 5.00
2515 12 10 Marble and travertine blocks 6.00 6.00 12.00
2516 Granite blocks 6.00 6.00 12.00
2515 12 20, 2515 12 90 Marble and travertine, other than blocks 9.00 9.00 18.00
2516 12 00 Granite, other than blocks 9.00 9.00 18.00
2515 12 20, 2515 12 90 Marble and travertine, other than blocks 14.00 14.00 28.00
2516 12 00 Granite, other than blocks 14.00 14.00 28.00
2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 14.00 14.00 28.00
2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water 0.00 0.00 0.00
26 [other than 2619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 2.50 2.50 5.00
2601 Iron ores and concentrates, including roasted iron pyrites 2.50 2.50 5.00
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 2.50 2.50 5.00
2603 Copper ores and concentrates. 2.50 2.50 5.00
2604 Nickel ores and concentrates. 2.50 2.50 5.00
2605 Cobalt ores and concentrates. 2.50 2.50 5.00
2606 Aluminium ores and concentrates. 2.50 2.50 5.00
2607 Lead ores and concentrates. 2.50 2.50 5.00
2608 Zinc ores and concentrates. 2.50 2.50 5.00
2609 Tin ores and concentrates. 2.50 2.50 5.00
2610 Chromium ores and concentrates. 2.50 2.50 5.00
2611 Tungsten ores and concentrates. 2.50 2.50 5.00
2612 Uranium or thorium ores and concentrates. 2.50 2.50 5.00
2613 Molybdenum ores and concentrates. 2.50 2.50 5.00
2614 Titanium ores and concentrates. 2.50 2.50 5.00
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 2.50 2.50 5.00
2616 Precious metal ores and concentrates. 2.50 2.50 5.00
2617 Other ores and concentrates 2.50 2.50 5.00
2618 Granulated slag (slag sand) from the manufacture of iron or steel 2.50 2.50 5.00
2621 Fly Ash 2.50 2.50 5.00
2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 9.00 9.00 18.00
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 9.00 9.00 18.00
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 9.00 9.00 18.00
27 Bio-gas 2.50 2.50 5.00
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 2.50 2.50 5.00
2702 Lignite, whether or not agglomerated, excluding jet 2.50 2.50 5.00
2703 Peat (including peat litter), whether or not agglomerated 2.50 2.50 5.00
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2.50 2.50 5.00
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2.50 2.50 5.00
2706 Tar distilled from coal, from lignite or from peat 2.50 2.50 5.00
2710 (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST, ii. IFO 380 CST, iii. Marine Fuel 0.5% (FO) 2.50 2.50 5.00
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 2.50 2.50 5.00
2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 2.50 2.50 5.00
2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 9.00 9.00 18.00
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene 9.00 9.00 18.00
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 9.00 9.00 18.00
2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST] 9.00 9.00 18.00
2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 9.00 9.00 18.00
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 9.00 9.00 18.00
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 9.00 9.00 18.00
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 9.00 9.00 18.00
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 9.00 9.00 18.00
2716 00 00 Electrical energy 0.00 0.00 0.00
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 0.00 0.00 0.00Rs.400 per tonne
2702 Lignite, whether or not agglomerated, excluding jet 0.00 0.00 0.00Rs.400 per tonne
2703 Peat (including peat litter), whether or not agglomerated 0.00 0.00 0.00Rs.400 per tonne
28 Thorium oxalate 2.50 2.50 5.00
28 Enriched KBF4 (enriched potassium fluroborate) 2.50 2.50 5.00
28 Enriched elemental boron 2.50 2.50 5.00
28 Nuclear fuel 2.50 2.50 5.00
2805 11 Nuclear grade sodium 2.50 2.50 5.00
2809 Fertilizer grade phosphoric acid 2.50 2.50 5.00
2845 Heavy water and other nuclear fuels 2.50 2.50 5.00
2853 Compressed air 2.50 2.50 5.00
28 Anaesthetics 6.00 6.00 12.00
28 Potassium Iodate 6.00 6.00 12.00
28 Steam 6.00 6.00 12.00
2801 20 Iodine 6.00 6.00 12.00
2804 40 10 Medical grade oxygen 6.00 6.00 12.00
2847 Medicinal grade hydrogen peroxide 6.00 6.00 12.00
28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid] 9.00 9.00 18.00
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 0.00 0.00 0.00
29 or 3808 93 Gibberellic acid 6.00 6.00 12.00
29 All organic chemicals other than giberellic acid 9.00 9.00 18.00
32 Wattle extract, quebracho extract, chestnut extract 2.50 2.50 5.00
3202 Enzymatic preparations for pre-tanning 2.50 2.50 5.00
3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 6.00 6.00 12.00
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) 9.00 9.00 18.00
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 9.00 9.00 18.00
3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 9.00 9.00 18.00
3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 9.00 9.00 18.00
3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 9.00 9.00 18.00
3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 9.00 9.00 18.00
3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes 9.00 9.00 18.00
3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 9.00 9.00 18.00
3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 9.00 9.00 18.00
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 9.00 9.00 18.00
3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 9.00 9.00 18.00
3211 00 00 Prepared driers 9.00 9.00 18.00
3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 9.00 9.00 18.00
3213 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 9.00 9.00 18.00
4202 22 20 Hand bags and shopping bags, of cotton 6.00 6.00 12.00
4202 22 30 Hand bags and shopping bags, of jute 6.00 6.00 12.00
4203 Gloves specially designed for use in sports 6.00 6.00 12.00
4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 6.00 6.00 12.00
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 9.00 9.00 18.00
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] 9.00 9.00 18.00
[4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 9.00 9.00 18.00
4205 Other articles of leather or of composition leather 9.00 9.00 18.00
4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 9.00 9.00 18.00
5201 to 5203 Cotton and Cotton waste 2.50 2.50 5.00
5204 Cotton sewing thread, whether or not put up for retail sale 2.50 2.50 5.00
5205 to 5207 Cotton yarn [other than khadi yarn] 2.50 2.50 5.00
5208 to 5212 Woven fabrics of cotton 2.50 2.50 5.00
52 Gandhi Topi 0.00 0.00 0.00
52 Khadi yarn 0.00 0.00 0.00
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 2.50 2.50 5.00
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 6.00 6.00 12.00
7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 9.00 9.00 18.00
7202 Ferro-alloys 9.00 9.00 18.00
7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 9.00 9.00 18.00
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 9.00 9.00 18.00
7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 9.00 9.00 18.00
7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 9.00 9.00 18.00
7207 Semi-finished products of iron or non-alloy steel 9.00 9.00 18.00
7208 to 7212 All flat-rolled products of iron or non-alloy steel 9.00 9.00 18.00
7213 to 7215 All bars and rods, of iron or non-alloy steel 9.00 9.00 18.00
7216 Angles, shapes and sections of iron or non-alloy steel 9.00 9.00 18.00
7217 Wire of iron or non-alloy steel 9.00 9.00 18.00
7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 9.00 9.00 18.00
7219, 7220 All flat-rolled products of stainless steel 9.00 9.00 18.00
7221, 7222 All bars and rods, of stainless steel 9.00 9.00 18.00
7223 Wire of stainless steel 9.00 9.00 18.00
7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 9.00 9.00 18.00
7225, 7226 All flat-rolled products of other alloy steel 9.00 9.00 18.00
7227, 7228 All bars and rods of other alloy steel. 9.00 9.00 18.00
7229 Wire of other alloy steel 9.00 9.00 18.00
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 6.00 6.00 12.00
8214 Paper knives, Pencil sharpeners and blades therefor 6.00 6.00 12.00
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 6.00 6.00 12.00
8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 9.00 9.00 18.00
8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 9.00 9.00 18.00
8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 9.00 9.00 18.00
8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 9.00 9.00 18.00
8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 9.00 9.00 18.00
8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 9.00 9.00 18.00
8208 Knives and cutting blades, for machines or for mechanical appliances 9.00 9.00 18.00
8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 9.00 9.00 18.00
8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 9.00 9.00 18.00
8212 Razors and razor blades (including razor blade blanks in strips) 9.00 9.00 18.00
8213 00 00 Scissors, tailors' shears and similar shears, and blades therefor 9.00 9.00 18.00
8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] 9.00 9.00 18.00
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, other than ghamella. 0.00 0.00 0.00
9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 9.00 9.00 18.00
9202 Other string musical instruments (for example, guitars, violins, harps) 9.00 9.00 18.00
9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 9.00 9.00 18.00
9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 9.00 9.00 18.00
9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 9.00 9.00 18.00
9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 9.00 9.00 18.00
9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 9.00 9.00 18.00
92 Indigenous handmade musical instruments as listed in ANNEXURE II 0.00 0.00 0.00