| Chapter / Heading / Sub- heading / Tariff item |
Description of goods |
GST Rate approved by the GST Council |
| |
Chapter 11 (Products of milling industry; malt; starches; inulin; wheat gluten) |
|
| 1101, 1102, 1105, 1106 |
Flour - Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name]. |
Nil |
| 1101 |
Wheat or meslin flour. |
Nil |
| 1102 |
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. |
Nil |
| 1103 |
Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name. |
Nil |
| 1105 |
Flour, of potatoes. |
Nil |
| 1106 |
Flour, of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. |
Nil |
| 1104 |
Cereal grains hulled |
Nil |
| 11 |
All goods not specified elsewhere. |
5% |
| 1101, 1102, 1105, 1106 |
1. Flour - Aata, maida, besan, etc., put up in unit container and bearing a registered brand name. |
5% |
| 1103 |
Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name. |
5% |
| 1104 |
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals] |
5% |
| 1105 |
Meal, powder, flakes, granules and pellets of potatoes. |
5% |
| 1106 |
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, etc. |
5% |
| 1109 00 00 |
Wheat gluten, whether or not dried |
5% |
| 1108 |
Starches; inulin |
12% |
| 1107 |
Malt, whether or not roasted |
18% |
| |
Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder) |
|
| 12 |
All goods of seed quality |
Nil |
| 1201 |
Soya beans, whether or not broken. |
Nil |
| 1202 |
Ground- nuts, not roasted or otherwise cooked, whether or not shelled or broken. |
Nil |
| 1204 |
Linseed, whether or not broken. |
Nil |
| 1205 |
Rape or colza seeds, whether or not broken. |
Nil |
| 1206 |
Sunflower seeds, whether or not broken. |
Nil |
| 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. |
Nil |
| 1209 |
Seeds, fruit and spores, of a kind used for sowing. |
Nil |
| 1210 |
Hop cones, fresh |
Nil |
| 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 |
Nil |
| 1212 |
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled |
Nil |
| 1213 |
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets |
Nil |
| 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 |
Nil |
| 12 |
All goods other than of seed quality |
5% |
| 1201 |
Soya beans, whether or not broken. |
5% |
| 1202 |
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken. |
5% |
| 1203 |
Copra |
5% |
| 1204 |
Linseed, whether or not broken. |
5% |
| 1205 |
Rape or colza seeds, whether or not broken. |
5% |
| 1206 |
Sunflower seeds, whether or not broken. |
5% |
| 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. |
5% |
| 1208 |
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard |
5% |
| 1210 |
Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin |
5% |
| 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 |
5% |
| 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 Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included |
5% |
| |
Chapter 13 (Lac; gums, resins and other vegetable saps and extracts) |
|
| 1301 |
Lac and Shellac |
Nil |
| 1301 |
Natural gums, resins, gum- resins and oleoresins (for example, balsams), other than lac and shellac. |
5% |
| 1301 |
Compounded asafoetida commonly known as heeng |
5% |
| 1302 |
Guar meal or guar gum refined split |
5% |
| 12 |
All goods not specified elsewhere |
18% |
| 1302 |
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products; other than Guar meal or guar gum refined split. |
18% |
| |
Chapter 14 (Vegetable plaiting materials; vegetable products, not elsewhere specified or included) |
|
| 1404 90 40 |
Betel leaves |
Nil |
| 14 |
All goods not specified elsewhere |
5% |
| 1401 |
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). |
5% |
| 1404 |
Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha. |
5% |
| 1404 90 50 |
Indian katha |
18% |
| 1404 |
Bidi wrapper leaves [under reverse charge]. |
18% |
| |
Chapter 15 (Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes) |
|
| 1507 to 1516 |
Vegetable fats and oils |
5% |
| 1507 |
Soya-bean oil and its fractions, whether or not refined, but not chemically modified. |
5% |
| 1508 |
Ground- nut oil and its fractions, whether or not refined, but not chemically modified. |
5% |
| 1509 |
Olive oil and its fractions, whether or not refined, but not chemically modified. |
5% |
| 1510 |
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 |
5% |
| 1511 |
Palm oil and its fractions, whether or not refined, but not chemically modified. |
5% |
| 1512 |
Sunflower- seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. |
5% |
| 1513 |
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. |
5% |
| 1514 |
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. |
5% |
| 1515 |
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. |
5% |
| 1516 |
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. |
5% |
| 1517 |
Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
5% |
| 1518 |
Vegetable 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 |
5% |
| 1501 to 1506 |
Animal fats and oils |
12% |
| 1501 |
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503. |
12% |
| 1502 |
Fats of bovine animals, sheep or goats, other than those of heading 1503. |
12% |
| 1503 |
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. |
12% |
| 1504 |
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. |
12% |
| 1505 |
Wool grease and fatty substances derived therefrom (including lanolin). |
12% |
| 1506 |
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. |
12% |
| 1516 |
Animal fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. |
12% |
| 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.] |
12% |
| 15 |
Margarine, Linoxyn [solidified linseed oil] |
18% |
| 1520 00 00 |
Glycerol, crude; glycerol waters and glycerol lyes |
18% |
| 1521 |
Vegetable waxes, etc. |
18% |
| 1522 |
Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes |
18% |
| |
Chapter 16 (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates) |
|
| 16 |
All goods |
12% |
| 1601 |
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. |
12% |
| 1602 |
Other prepared or preserved meat, meat offal or blood. |
12% |
| 1603 |
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. |
12% |
| 1604 |
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. |
12% |
| 1605 |
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved. |
12% |
| |
Chapter 17 (Sugar and sugar confectionery) |
|
| 1701 |
Cane jaggery (gur) |
Nil |
| 1702 |
Palmyra jaggery |
Nil |
| 1701 |
Beet sugar, cane sugar, khandsari sugar |
5% |
| 1701 91, 1701 99 |
Refined sugar containing added flavouring or colouring matter, sugar cubes |
18% |
| 1702 |
All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert sugar, artificial honey, etc.], other than palmyra sugar |
18% |
| 1704 |
Sugar confectionery (excluding white chocolate and bubble/ chewing gum) |
18% |
| 1703 |
Molasses |
28% |
| 1704 |
Chewing gum / bubble gum and white chocolate, not containing cocoa |
28% |
| |
Chapter 18 (Cocoa and cocoa preparations) |
|
| 1801 |
Cocoa beans whole or broken, raw or roasted |
5% |
| 1802 |
Cocoa shells, husks, skins and other cocoa waste and |
5% |
| 1803 |
Cocoa paste whether or not de-fatted |
5% |
| 1804 |
Cocoa butter, fat and oil |
28% |
| 1805 |
Cocoa powder, not containing added sugar or sweetening matter and |
28% |
| 1806 |
Chocolates and other food preparations containing cocoa |
28% |
| |
Chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks’ products) |
|
| 1904 |
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki |
Nil |
| 1905 |
Pappad, by whatever name it is known, except when served for consumption |
Nil |
| 1905 |
Bread (branded or otherwise), except when served for consumption and pizza bread |
Nil |
| 1901 |
Mixes and doughs for the preparation of bread, pastry and other baker's wares |
5% |
| 1905 |
Pizza bread |
5% |
| 1902 |
Seviyan (vermicelli) |
5% |
| 1903 |
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) |
5% |
| 1905 40 00 |
Rusks, toasted bread and similar toasted products |
5% |
| 1901 |
Preparations for infant use, put up for retail sale |
18% |
| 1902 |
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. |
18% |
| 1904 |
Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes |
18% |
| 1905 32 |
Waffles and wafers other than coated with chocolate or containing chocolate |
18% |
| 1905 90 10 |
Pastries and cakes |
18% |
| 1905 31 00, 1905 90 20 |
Biscuits – Sweet biscuits and other biscuits |
18% |
| 19 |
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included, other than preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers’ wares. |
28% |
| 1905 32 |
Waffles and wafers coated with chocolate or containing chocolate |
28% |
| |
Chapter 20 (Preparations of vegetables, fruits, nuts or other parts of plants) |
|
| 2009 |
All goods of 2009 i.e. fruit juices, vegetable juices |
12% |
| 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. |
12% |
| 20 |
[All goods] Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly |
12% |
| 20 |
All goods not specified elsewhere |
18% |
| 2001 |
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. |
18% |
| 2002 |
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. |
18% |
| 2003 |
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. |
18% |
| 2004 |
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 |
18% |
| 2005 |
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. |
18% |
| 2006 |
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). |
18% |
| 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. |
18% |
| 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 |
18% |