| Chapter / Heading / Sub- heading / Tariff item |
Description of goods |
GST Rate approved by the GST Council |
| |
Chapter 21 (Miscellaneous edible preparations) |
|
| 2106 |
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. |
Nil |
| 2106 90 |
Sweetmeats |
5% |
| 2101 30 |
Roasted chicory |
12% |
| 2101 30 |
Roasted coffee substitutes |
12% |
| 2101 30 |
Extracts and essences thereof |
12% |
| 2102 |
Yeasts and prepared baking powders |
12% |
| 2106 |
Texturised vegetable proteins (soya bari) |
12% |
| 2106 90 |
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form. |
12% |
| 2103, 2103 00, 2103 90 90 |
Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces |
12% |
| 2106 |
Bari made of pulses including mungodi |
12% |
| 21 |
All goods not specified elsewhere |
18% |
| 2101 20 |
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 (i.e. instant tea, quick brewing black tea, tea aroma, etc.) |
18% |
| 2104 |
Soups and broths and preparations therefor; homogenised composite food preparations. |
18% |
| 2105 |
Ice cream and other edible ice, whether or not containing cocoa. |
18% |
| 2106 |
All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form. |
18% |
| 210390 10, 2103 90 30, 2103 90 40 |
Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings |
18% |
| 2101 |
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) |
28% |
| 2103 |
Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other sauces and prearations therefor |
28% |
| 2106 |
Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar- syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder |
28% |
| 2106 90 20 |
Pan masala |
28% |
| |
Chapter 22 (Beverages, spirit and vinegar) |
|
| 2201 |
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] |
Nil |
| 2201 |
Non-alcoholic Toddy, Neera |
Nil |
| 2202 90 90 |
Tender coconut water other than put in unit container and bearing a registered brand name |
Nil |
| 2201 90 10 |
Ice and snow |
5% |
| 2202 90 10] |
Soya milk drinks |
12% |
| 2202 90 20 |
Fruit pulp or fruit juice based drinks |
12% |
| 2202 90 90 |
Tender coconut water put up in unit container and bearing a registered brand name |
12% |
| 2202 90 30 |
Beverages containing milk |
12% |
| 22 |
All goods not specified elsewhere |
18% |
| 2201 |
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured. |
18% |
| 2207 |
Ethyl alcohol and other spirits, denatured, of any strength. |
18% |
| 2209 |
Vinegar and substitutes for vinegar obtained from acetic acid. |
18% |
| 2202 90 90 |
Other non-alcoholic beverages |
28% |
| |
Chapter 23 (Residues and waste from the food industries; prepared animal fodder) |
|
| 2302 10 |
Aerated waters, containing added sugar or other sweetening matter or flavoured |
28% |
| 2302, 2304, 2305, 2306, 2309 |
Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake |
Nil |
| 23 |
All goods not specified elsewhere |
5% |
| 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. |
5% |
| 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. |
5% |
| 2307 |
Wine lees; argol. [Lees refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of "fining", to the bottom of a vat of wine after fermentation and aging. Argol–tartar obtained from wine fermentation] |
5% |
| |
Chapter 24 (Tobacco and manufactured tobacco substitutes) |
|
| 24 |
Tobacco leaves [under reverse charge] |
5% |
| 24 |
All goods not specified elsewhere, other than biris. |
28% |
| 24 |
Biris |
28% |
| |
Chapter 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement) |
|
| 2501 00 10 |
Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak |
Nil |
| 2501 |
Salt, all types |
Nil |
| 25 |
All goods not specified elsewhere |
5% |
| 2502 |
Unroasted iron pyrites. |
5% |
| 2503 |
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. |
5% |
| 2504 |
Natural graphite. |
5% |
| 2505 |
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. |
5% |
| 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. |
5% |
| 2507 |
Kaolin and other kaolinic clays, whether or not calcined. |
5% |
| 2508 |
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. |
5% |
| 2509 |
Chalk. |
5% |
| 2510 |
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. |
5% |
| 2511 |
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. |
5% |
| 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. |
5% |
| 2513 |
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated. |
5% |
| 2514 |
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
5% |
| 2515 |
Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine] |
5% |
| 2516 |
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. |
5% |
| 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 it treated. |
5% |
| 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. |
5% |
| 2518 10 |
Dolomite, Not calcined or sintered |
5% |
| 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. |
5% |
| 2520 |
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. |
5% |
| 2521 |
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. |
5% |
| 2522 |
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. |
5% |
| 2524 |
Asbestos. |
5% |
| 2525 |
Mica, including splitting; mica waste. |
5% |
| 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. |
5% |
| 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 |
5% |
| 2529 |
Feldspar; leucite, nepheline and nepheline syenite; fluorspar. |
5% |
| 2530 |
Mineral substances not elsewhere specified or included. |
5% |
| 2515 12 10 |
Marble and travertine blocks |
12% |
| 2516 |
Granite blocks |
12% |
| 2503 00 10 |
Sulphur recovered as by-product in refining of crude oil |
18% |
| 2515 12 20, 2515 12 90 |
Marble and travertine, other than blocks |
28% |
| 2516 |
Granite, other than blocks |
28% |
| 2523 |
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
28% |
| |
Chapter 26 (Ores, slag and ash) |
|
| 2601 to 2617 |
All ores and concentrates |
5% |
| 2601 |
Iron ores and concentrates, including roasted iron pyrites |
5% |
| 2602 |
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. |
5% |
| 2603 |
Copper ores and concentrates. |
5% |
| 2604 |
Nickel ores and concentrates. |
5% |
| 2605 |
Cobalt ores and concentrates. |
5% |
| 2606 |
Aluminium ores and concentrates. |
5% |
| 2607 |
Lead ores and concentrates. |
5% |
| 2608 |
Zinc ores and concentrates. |
5% |
| 2609 |
Tin ores and concentrates. |
5% |
| 2610 |
Chromium ores and concentrates. |
5% |
| 2611 |
Tungsten ores and concentrates. |
5% |
| 2612 |
Uranium or thorium ores and concentrates. |
5% |
| 2613 |
Molybdenum ores and concentrates. |
5% |
| 2614 |
Titanium ores and concentrates. |
5% |
| 2615 |
Niobium, tantalum, vanadium or zirconium ores and concentrates. |
5% |
| 2616 |
Precious metal ores and concentrates. |
5% |
| 2617 |
Other ores and concentrates |
5% |
| 2618 |
Granulated slag (slag sand) from the manufacture of iron or steel |
5% |
| 2619, 2620, 2621 |
All goods not specified elsewhere, that is other slag, dross, ash and residues |
18% |
| 2619 |
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. |
18% |
| 2620 |
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. |
18% |
| 2621 |
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. |
18% |
| |
Chapter 27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes) |
|
| 2701 |
Coal; briquettes, ovoids and similar solid fuels manufactured from coal |
5% |
| 2702 |
Lignite, whether or not agglomerated, excluding jet. |
5% |
| 2703 |
Peat (including peat litter), whether or not agglomerated |
5% |
| 2704 |
Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |
5% |
| 2706 |
Tar distilled from coal, from lignite or from peat |
5% |
| 27 |
Kerosene PDS |
5% |
| 27 |
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. |
5% |
| 2705 |
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |
5% |
| 27 |
Bio gas |
5% |
| 27 |
All goods not specified elsewhere |
18% |
| 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 |
18% |
| 2708 |
Pitch and pitch coke, obtained from coal tar or from other mineral tars. |
18% |
| 2710 |
Petroleum oils and oils obtained from bituminous minerals, other than 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; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil, Lubricating oil, Waste oil [Other than petrol, Diesel and ATF, not in GST] |
18% |
| 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,] |
18% |
| 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. |
18% |
| 2713 |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. |
18% |
| 2714 |
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. |
18% |
| 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). |
18% |
| 2710 |
Avgas |
28% |
| |
Chapter 28 (Inorganic chemicals) |
|
| 28 |
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 |
Nil |
| 28 |
Thorium oxalate |
5% |
| 28 |
Enriched KBF4 (enriched potassium fluroborate) |
5% |
| 28 |
Enriched elemental boron |
5% |
| 28 |
Nuclear fuel |
5% |
| 2805 11 |
Nuclear grade sodium |
5% |
| 2845 |
Heavy water and other nuclear fuels |
5% |
| 2853 |
Compressed air |
5% |
| 2847 |
Medicinal grade hydrogen peroxide |
12% |
| 28 |
Anaesthetics |
12% |
| 28 |
Potassium Iodate |
12% |
| 2801 20 |
Iodine |
12% |
| 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 |
12% |
| 28 |
Steam |
12% |
| 28 |
All goods not specified elsewhere |
18% |
| 2801 |
Fluorine, chlorine, bromine and iodine. |
18% |
| 2802 |
Sulphur, sublimed or precipitated; colloidal sulphur. |
18% |
| 2803 |
Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). |
18% |
| 2804 |
Hydrogen, rare gases and other non-metals. |
18% |
| 2805 |
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. |
18% |
| 2806 |
Hydrogen chloride (hydrochloric acid); chloro sulphuric acid. |
18% |
| 2807 |
Sulphuric acid; oleum. |
18% |
| 2808 |
Nitric acid; sulphonitric acids. |
18% |
| 2809 |
Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. |
18% |
| 2810 |
Oxides of boron; boric acids. |
18% |
| 2811 |
Other inorganic acids and other inorganic oxygen compounds of non-metals. |
18% |
| 2812 |
Halides and halide oxides of non-metals. |
18% |
| 2813 |
Sulphides of non-metals; commercial phosphorus trisulphide. |
18% |
| 2814 |
Ammonia, anhydrous or in aqueous solution. |
18% |
| 2815 |
Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. |
18% |
| 2816 |
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. |
18% |
| 2817 |
Zinc oxide; zinc peroxide. |
18% |
| 2818 |
Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. |
18% |
| 2819 |
Chromium oxides and hydroxides. |
18% |
| 2820 |
Manganese oxides. |
18% |
| 2821 |
Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3. |
18% |
| 2822 |
Cobalt oxides and hydroxides; commercial cobalt oxides. |
18% |
| 2823 |
Titanium oxides. |
18% |
| 2824 |
Lead oxides; red lead and orange lead. |
18% |
| 2825 |
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. |
18% |
| 2826 |
Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. |
18% |
| 2827 |
Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. |
18% |
| 2828 |
Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. |
18% |
| 2829 |
Chlorates and perchlorates; bromates and perbromates; iodates and periodates. |
18% |
| 2830 |
Sulphides; polysulphides, whether or not chemically defined. |
18% |
| 2831 |
Dithionites and sulphoxylates. |
18% |
| 2832 |
Sulphites; thiosulphates. |
18% |
| 2833 |
Sulphates; alums; peroxosulphates (persulphates). |
18% |
| 2834 |
Nitrites; nitrates. |
18% |
| 2835 |
Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. |
18% |
| 2836 |
Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. |
18% |
| 2837 |
Cyanides, cyanide oxides and complex cyanides. |
18% |
| 2839 |
Silicates; commercial alkali metal silicates. |
18% |
| 2840 |
Borates; peroxoborates (perborates). |
18% |
| 2841 |
Salts of oxometallic or peroxometallic acids. |
18% |
| 2842 |
Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. |
18% |
| 2843 |
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. |
18% |
| 2844 |
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. |
18% |
| 2846 |
Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. |
18% |
| 2847 |
Hydrogen peroxide, whether or not solidified with urea. |
18% |
| 2848 |
Phosphides, whether or not chemically defined, excluding ferrophosphorus. |
18% |
| 2849 |
Carbides, whether or not chemically defined. |
18% |
| 2850 |
Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849. |
18% |
| 2852 |
Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams |
18% |
| |
Chapter 29 (Organic chemicals) |
|
| 29 |
1. Gibberellic acid |
12% |
| 29 |
(i) Menthol and menthol crystals,
(ii) Peppermint (Mentha Oil),
(iii) Fractionated / de-terpenated mentha oil (DTMO),
(iv) De-mentholised oil (DMO),
(v) Spearmint oil,
(vi) Mentha piperita oil |
12% |
| 29 |
All goods not specified elsewhere |
18% |
| 2901 |
Acyclic hydrocarbons |
18% |
| 2902 |
Cyclic hydrocarbons |
18% |
| 2903 |
Halogenated derivatives of hydrocarbons. |
18% |
| 2904 |
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. |
18% |
| 2905 |
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2906 |
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2907 |
Phenols; phenol‑alcohols. |
18% |
| 2908 |
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols. |
18% |
| 2909 |
Ethers, ether‑alcohols, ether‑phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2910 |
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2911 |
Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2912 |
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. |
18% |
| 2913 |
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912. |
18% |
| 2914 |
Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2915 |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2916 |
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2917 |
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2918 |
Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2919 |
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2920 |
Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
18% |
| 2921 |
Amine- function compounds. |
18% |
| 2922 |
Oxygen- function amino- compounds. |
18% |
| 2923 |
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. |
18% |
| 2924 |
Carboxyamide- function compounds; amide-function compounds of carbonic acid. |
18% |
| 2925 |
Carboxyimide- function compounds (including saccharin and its salts) and imine-function compounds. |
18% |
| 2926 |
Nitrile-function compounds. |
18% |
| 2927 |
Diazo-, azo- or azoxy- compounds. |
18% |
| 2928 |
Organic derivatives of hydrazine or of hydroxylamine. |
18% |
| 2929 |
Compounds with other nitrogen function. |
18% |
| 2930 |
Organo- sulphur compounds. |
18% |
| 2931 |
Other organo-inorganic compounds. |
18% |
| 2932 |
Heterocyclic compounds with oxygen hetero- atom(s) only. |
18% |
| 2933 |
Heterocyclic compounds with nitrogen hetero- atom(s) only. |
18% |
| 2934 |
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. |
18% |
| 2935 |
Sulphonamides |
18% |
| 2936 |
Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. |
18% |
| 2937 |
Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. |
18% |
| 2938 |
Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. |
18% |
| 2939 |
Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives |
18% |
| 2940 |
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of headings 2937, 2938 or 2939 |
18% |
| 2941 |
Antibiotics |
18% |
| 2942 |
Other organic compounds |
18% |
| |
Chapter 30 (Pharmaceutical products) |
|
| 3002 |
Human Blood and its components |
Nil |
| 3006 |
All types of contraceptives |
Nil |
| 3002, 3006 |
Animal or Human Blood Vaccines |
5% |
| 30 |
Diagnostic kits for detection of all types of hepatitis |
5% |
| 30 |
Desferrioxamine injection or deferiprone |
5% |
| 30 |
Cyclosporin |
5% |
| 30 |
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name |
5% |
| 30 |
Oral re-hydration salts |
5% |
| 30 |
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012- Customs, dated the 17th March, 2012, dated the 17th March, 2012. |
5% |
| 30 |
Formulations manufactured from the bulk drugs specified in List 1 of notification No.12/2012-Central Excise, dated the 17th March, 2012, dated the 17th March, 2012. |
5% |
| 30 |
Insulin |
5% |
| 30 |
All goods not specified elsewhere |
12% |
| 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 |
12% |
| 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 micro- organisms (excluding yeasts) and similar products |
12% |
| 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. |
12% |
| 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 Bio- chemic systems medicaments, put up for retail sale. |
12% |
| 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. |
12% |
| 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]. |
12% |
| 30 |
(i) Menthol and menthol crystals,
(ii) Peppermint (Mentha Oil),
(iii) Fractionated / de-terpenated mentha oil (DTMO),
(iv) De-mentholised oil (DMO),
(v) Spearmint oil,
(vi) Mentha piperita oil |
12% |
| 30 |
Nicotine polacrilex gum |
18% |