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|
| Chapter / Heading / Sub- heading / Tariff item |
Description of goods |
GST Rate approved by the GST Council |
| |
Chapter 41 [Raw Hides and Skins (other than Fur skins) and Leather] |
|
| 4101 to 4106 |
Raw hides, skins, tanned or crust hides and skins, not further prepared |
5% |
| 4101 |
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split. |
5% |
| 4102 |
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split. |
5% |
| 4103 |
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split. |
5% |
| 4104 |
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. |
5% |
| 4105 |
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. |
5% |
| 4106 |
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. |
5% |
| 4107 to 4115 |
All goods, that is leather further prepared, etc. |
12% |
| 4107 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114. |
12% |
| 4107 to 4111 |
Blank in Tariff. |
12% |
| 4112 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114. |
12% |
| 4113 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114. |
12% |
| 4114 |
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. |
12% |
| 4115 |
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |
12% |
| |
Chapter 42 [Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)] |
|
| 4203 |
Gloves specially designed for use in sports |
12% |
| 4202, 4202 12 10, 4202 22 10, 4202 22 20, 4202 22 30, 4202 22 40, 4202 29 10 |
(i) School satchels and bags other than of leather or composition leather;
(ii) Toilet cases [4202 12 10];
(iii) Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];
(iv) Handbags of other materials excluding wicker work or basket work [4202 29 10]. |
18% |
| 42 |
All goods not specified elsewhere |
28% |
| 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. |
28% |
| 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, to-bacco- 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 |
28% |
| 4203 |
Articles of apparel and clothing accessories, of leather or of composition leather. |
28% |
| 4204 |
Blank in Tariff. |
28% |
| 4205 |
Other articles of leather or of composition leather. |
28% |
| 4206 |
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons. |
28% |
| |
Chapter 43 (Furskin and artificial fur; manufacturers thereof) |
|
| 4301 |
Raw furskins, including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103; of mink, of lamb, of fox, etc. |
18% |
| 4302 |
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc. |
18% |
| 4304 |
Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods. |
18% |
| 43 |
All goods not specified elsewhere |
28% |
| 4303 |
Articles of apparel, clothing accessories and other articles of furskin. |
28% |
| 4304 |
Articles of artificial fur. |
28% |
| |
Chapter 44 (Wood and articles of wood, wood charcoal) |
|
| 4401 |
Firewood or fuel wood |
Nil |
| 4402 |
Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
Nil |
| 4401 |
Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms |
5% |
| 44 |
All goods not specified elsewhere |
12% |
| 4404 |
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like. |
12% |
| 4405 |
Wood wool; wood flour. |
12% |
| 4406 |
Railway or tramway sleepers (cross-ties) of wood. |
12% |
| 44 |
The following goods, namely: —
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG);
e. Sisal-fibre Boards;
f. Bagasse Board;
g. Cotton Stalk Particle Board; and
h. Particle/fibre board manufactured from agricultural crop residues. |
12% |
| 4415 |
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. |
12% |
| 4416 |
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. |
12% |
| 4417 |
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. |
12% |
| 4420 |
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. |
12% |
| 4421 |
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware |
12% |
| 4403 |
Wood in the rough |
18% |
| 4407 |
Wood sawn or chipped |
18% |
| 4408 |
All goods [other than for match splints] |
18% |
| 4409 |
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed |
18% |
| 44 |
Resin bonded bamboo mat board, with or without veneer in between |
18% |
| 44 |
Bamboo flooring tiles |
18% |
| 4419 |
Tableware and Kitchenware of wood |
18% |
| 4410 |
Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards |
28% |
| 4411 |
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards |
28% |
| 4412 |
Plywood, veneered panels and similar laminated wood |
28% |
| 4413 |
Densified wood, in blocks, plates, strips, or profile shapes |
28% |
| 4414 |
Wooden frames for paintings, photographs, mirrors or similar objects |
28% |
| 4418 |
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
28% |
| 44 |
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware. |
28% |
| |
Chapter 45 (Cork and articles of cork) |
|
| 4501 |
Natural cork, raw or simply prepared. |
12% |
| 45 |
All goods not specified elsewhere |
18% |
| 4501 |
Waste cork; crushed, granulated or ground cork. |
18% |
| 4502 |
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). |
18% |
| 4503 |
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom. |
18% |
| 4504 |
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. |
18% |
| |
Chapter 46 (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork) |
|
| 46 |
All goods |
12% |
| 4601 |
Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials. |
12% |
| 4602 |
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah. |
12% |
| |
Chapter 47 [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard] |
|
| 47 |
All goods |
12% |
| 4701 |
Mechanical wood pulp. |
12% |
| 4702 |
Chemical wood pulp, dissolving grades. |
12% |
| 4703 |
Chemical wood pulp, soda or sulphate, other than dissolving grades. |
12% |
| 4704 |
Chemical wood pulp, sulphite, other than dissolving grades. |
12% |
| 4705 |
Wood pulp obtained by a combination of mechanical and chemical pulping processes. |
12% |
| 4706 |
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. |
12% |
| 4707 |
Recovered (waste and scrap) paper or paperboard. |
12% |
| |
Chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard) |
|
| 4802, 4817 |
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form |
Nil |
| 4801 |
Newsprint, in rolls or sheets |
5% |
| 4823 |
Kites |
5% |
| 4823 90 11 |
Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability |
5% |
| 4802, 4804, 4805, 4806 20 00, 4806 40 10, 4807, 4808, 4810, 4817 |
Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper etc. |
12% |
| 4811 |
Aseptic packaging paper |
12% |
| 4817 |
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks |
12% |
| 4819 |
Cartons, boxes and cases of corrugated paper or paper board |
12% |
| 4820 |
Exercise book, graph book, & laboratory note book |
12% |
| 4823 |
Paper pulp moulded trays |
12% |
| 4823 90 11 |
Braille paper |
12% |
| 48 |
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets |
12% |
| 4820 |
Exercise books and note books |
12% |
| 48 |
All goods not specified elsewhere |
18% |
| 4803 |
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface- coloured, surface- decorated or printed, in rolls or sheets. |
18% |
| 4806 |
Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets. |
18% |
| 4809 |
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. |
18% |
| 4811 |
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] |
18% |
| 4812 |
Filter blocks, slabs and plates, of paper pulp. |
18% |
| 4813 |
Cigarette paper, whether or not cut to size or in the form of booklets or tubes. |
18% |
| 4815 |
Blank in Tariff |
18% |
| 4816 |
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes. |
18% |
| 4817 |
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]. |
18% |
| 4818 |
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres. |
18% |
| 4820 |
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [including Albums for samples or for collections]. |
18% |
| 4821 |
Paper or paperboard labels of all kinds, whether or not printed. |
18% |
| 4822 |
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). |
18% |
| 4823 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays] |
18% |
| 4814 |
Wall paper and similar wall coverings |
28% |
| |
Chapter 49 (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans) |
|
| 4901, 4902, 4905 |
Printed books, including Braille books [4901] and newspaper, periodicals & journals [4902], maps, atlas, chart & globe [4905] |
Nil |
| 4902 |
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. |
Nil |
| 4905 |
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. |
Nil |
| 4903 |
Children’s' picture, drawing or colouring books |
Nil |
| 4901 |
Brochures, leaflets and similar printed matter, whether or not in single sheets |
5% |
| 49 |
All goods not specified elsewhere |
12% |
| 4909 |
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. |
12% |
| 4907 |
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. |
12% |
| 4908 |
Transfers (decalcomanias) |
12% |
| 4909 |
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. |
12% |
| 4910 |
Calendars of any kind, printed, including calendar blocks. |
12% |
| 4911 |
Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. |
12% |
| |
Chapter 50 (Silk) |
|
| 5001 |
Silkworm laying, cocoon |
Nil |
| 5002 |
Raw silk |
Nil |
| 5003 |
Silk waste |
Nil |
| 5004, 5005, 5006 |
Silk yarn |
5% |
| 5007 |
Woven fabrics of silk or silk waste [With no refund of ITC accumulation] |
5% |
|
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