GOODS AND SERVICES TAX (GST)

GST RATE SCHEDULE FOR GOODS

Chapter / Heading / Sub- heading / Tariff item Description of goods GST Rate approved by the GST Council
  Chapter 1 (Live animals)  
01 All goods other than live horses  Nil
0101 Live asses, mules and hinnies  Nil
0102 Live bovine animals  Nil
0103 Live swine  Nil
0104 Live sheep and goats  Nil
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.  Nil
0106 Other live animal such as Mammals, Birds, Insects Nil
0101 21 00, 0101 29 Live horses 12%
  Chapter 2 (Meat and edible meat offal)  
02 All goods other than in frozen state and put up in unit containers.  Nil
0201 Meat of bovine animals, fresh and chilled.  Nil
0203 Meat of swine, fresh or chilled. 0204 Meat of sheep or goats, fresh or chilled. Nil
0205 Meat of horses, asses, mules or hinnies, fresh or chilled.  Nil
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. Nil
0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled. Nil
0208 Other meat and edible meat offal, fresh or chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.] Nil
0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods in frozen state and put up in unit containers 12%
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 12%
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers 12%
  Chapter 3 (Fish, crustaceans, molluscs & other aquatic invertebrates)  
03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state Nil
03 All goods, other than processed, cured or in frozen state Nil
0301 Live fish. Nil
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 Nil
0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. Nil
0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled. Nil
0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled. Nil
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. Nil
03 All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state 5%
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 5%
0304 Fish fillets and other fish meat (whether or not minced), frozen. 5%
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption  5%
0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. 5%
0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other thancrustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption 5%
0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other thancrustaceans and molluscs, fit for human consumption. 5%
  Chapter 4 (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified)  
0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk Nil
0407 Eggs Birds' eggs, in shell, fresh, preserved or cooked Nil
0403, 0406 Curd Nil
0403 Lassi Nil
0403 Butter milk Nil
0406 Chena or paneer [0406], other than put up in unit containers and bearing a registered brand name. Nil
0409 Natural honey, other than put up in unit container and bearing a registered brand name. Nil
04 All goods not specified elsewhere. 5%
0401 Ultra High Temperature (UHT) milk 5%
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk. 5%
0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 5%
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. 5%
0406 Chena or paneer put up in unit container and bearing a registered brand name 5%
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 5%
0409 Natural honey, put up in unit container and bearing a registered brand name. 5%
0410 Edible products of animal origin, not elsewhere specified or included. 5%
0405 Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12%
0406 Cheese 12%
0402 91 10, 0402 99 20 Condensed milk 18%
  Chapter 5 (Products of animal origin, not elsewhere specified or included)  
0501 Human hair, unworked, whether or not washed or scoured; waste of human hair Nil
0511 Semen including frozen semen Nil
0506, 0507 90 Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. Nil
05 All goods not specified elsewhere 5%
0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5%
0503 blank in tariff  5%
0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 5%
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5%
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products. 5%
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. 5%
0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 5%
0509 blank in tariff 5%
0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 5%
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5%
  Chapter 6 (Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage)  
06 All goods Nil
  Chapter 7 (Edible vegetables, roots and tubers)  
07 Fresh vegetables, roots and tubers other than those in frozen or preserved state Nil
0701 Potatoes, fresh or chilled. Nil
0702 Tomatoes, fresh or chilled. Nil
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. Nil
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. Nil
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. Nil
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Nil
0707 Cucumbers and gherkins, fresh or chilled. Nil
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. Nil
0709 Other vegetables, fresh or chilled. Nil
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. Nil
0713 Dried leguminous vegetables, shelled, whether or not skinned or split. Nil
0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]. Nil
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. Nil
07 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower; 5%
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 5%
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 5%
0713 Dried leguminous vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name. 5%
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets. 5%
  Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons)  
08 Fresh fruits other than in frozen state or preserved Nil
0801 Coconuts, fresh or dried, whether or not shelled or peeled. Nil
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. Nil
0803 Bananas, including plantains, fresh or dried Nil
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Nil
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. Nil
0806 Grapes, fresh Nil
0807 Melons (including watermelons) and papaws (papayas), fresh. Nil
0808 Apples, pears and quinces, fresh. Nil
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. Nil
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. Nil
0814 Peel of citrus fruit or melons (including watermelons), fresh. Nil
0802 Dried areca nuts, whether or not shelled or peeled,. 5%
08 All goods, other than dry fruits, in frozen state or preserved. 5%
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. 5%
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 5%
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. 5%
0801 Cashew nut 5%
0801 Cashew nut in shell [under reverse charge] 5%
0806 Raisin 5%
08 Dry fruits 12%
0802 Brazil nuts, fresh or dried, whether or not shelled or peeled. 12%
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. 12%
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried. 12%
0806 Grapes, dried 12%
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8. 12%
  Chapter 9 (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub)  
09 All goods of seed quality Nil
0901 Coffee beans, not roasted. Nil
0902 Unprocessed green leaves of tea Nil
0910 11 10, 0910 30 10 Fresh ginger and fresh turmeric other than in processed form Nil
09 All goods not specified elsewhere 5%
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted. 5%
0902 Tea, whether or not flavoured, other than unprocessed green leaves of tea. 5%
0903 Mate. 5%
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. 5%
0905 Vanilla.  5%
0906 Cinnamon and cinnamon-tree flowers. 5%
0907 Cloves (whole fruit, cloves and stems). 5%
0908 Nutmeg, mace and cardamoms. 5%
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality. 5%
0910 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices. 5%
  Chapter 10 (Cereals)  
1001 to 1008 All goods [other than those put up in unit container and bearing a registered brand name].
1. Wheat and meslin;
2. Rye;
3. Barley;
4. Oats;
5. Maize (corn);
6. Rice;
7. Grain sorghum;
8. Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi		 Nil
1001 to 1008 All goods, put up in unit container and bearing a registered brand name, namely:
1. Wheat and meslin;
2. Rye;
3. Barley;
4. Oats;
5. Maize (corn);
6. Rice;
7. Grain sorghum;
8. Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi		 5%

Note : Based on the Chapter-wise Goods and Service Tax (GST) Rate Schedule for goods decided in the GST Council Meeting held on 18.05.2017 and 03.06.2017, addendum to the GST Rate Schedule for goods approved in the GST Council Meeting held on 22.05.2017 and 03.06.2017 and the GST Rates approved by the GST Council Meeting held on 11.06.2017