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 51 (Wool, fine or coarse animal hair; horse hair yarn and woven fabric)  
5101 Wool, not carded or combed Nil
5102 Fine or coarse animal hair, not carded or combed Nil
5103 Waste of wool or of fine or coarse animal hair Nil
5104 Garnetted stock of wool or of fine or coarse animal hair, shoddy wool 5%
5105 Wool and fine or coarse animal hair, carded or combed 5%
5106, 5107, 5108, 5109, 5110 Yarn of wool or of animal hair 5%
5111, 5112, 5113 Fabrics of wool or of animal hair [With no refund of ITC accumulation] 5%
  Chapter 52 (Cotton)  
52 Gandhi Topi Nil
52 Khadi yarn Nil
5201, 5203 Cotton 5%
5202 Cotton waste 5%
5204 Cotton sewing thread 5%
5205, 5206, 5207 Cotton yarn, other than khadi yarn 5%
5208, 5209, 5210, 5211, 5212 Cotton fabrics [With no refund of ITC accumulation] 5%
  Chapter 53 (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns)  
5305 Coconut, coir fibre Nil
5303 Jute fibres, raw or processed but not spun Nil
5301, 5302, 5303, 5305, 5306, 5307, 5308 All other vegetable fibres and yarns such as flax, true hemp, paper yarn, etc. 5%
5309, 5310, 5311 Fabrics of other vegetable textile fibres, paper yarn [With no refund of ITC accumulation] 5%
  Chapter 54 (Man-made filaments; strip the like of man-made textile materials)  
5407, 5408 Fabrics of manmade textile materials [With no refund of ITC accumulation] 5%
5402, 5404, 5406 Synthetic filament yarn such as nylon, polyester, acrylic, etc. 18%
5403, 5405, 5406 Artificial filament yarn such as viscose rayon, Cuprammonium, etc. 18%
5401 Sewing thread of manmade filaments 18%
  Chapter 55 (Manmade staple fibres)  
5512, 5513, 5514, 5515, 5516 Fabrics of manmade staple fibres [With no refund of ITC accumulation] 5%
5501, 5502 Synthetic or artificial filament tow 18%
5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 18%
5505 Waste of manmade fibres 18%
5508 Sewing thread of manmade staple fibres 18%
5509, 5510, 5511 Yarn of manmade staple fibres 18%
  Chapter 56 (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof)  
56 All goods 12%
5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool. 12%
5602 Felt, whether or not impregnated, coated, covered or laminated. 12%
5603 Nonwovens, whether or not impregnated, coated, covered or laminated. 12%
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics. 12%
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread. 12%
5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. 12%
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. 12%
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. 12%
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. 12%
  Chapter 57 (Carpets and other textile floor coverings)  
57 Coir mats, matting and floor covering 5%
57 All goods 12%
5701 Carpets and other textile floor coverings, knotted, whether or not made up. 12%
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs. 12%
5703 Carpets and other textile floor coverings, tufted, whether or not made up. 12%
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. 12%
5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom. 12%
  Chapter 58 (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery)  
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal 5%
58 All goods not specified elsewhere 12%
5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806. 12%
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703. 12%
5803 Gauze, other than narrow fabrics of heading 5806. 12%
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. 12%
5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. 12%
5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). 12%
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. 12%
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. 12%
5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]. 12%
5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 12%
5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810. 12%
  Chapter 59 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use)  
59 All goods 12%
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 12%
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 12%
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. 12%
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 12%
5905 Textile wall coverings. 12%
5906 Rubberised textile fabrics, other than those of heading 5902. 12%
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back- cloths or the like. 12%
5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. 12%
5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials. 12%
5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. 12%
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles. 12%
  Chapter 60 (Knitted or crocheted fabrics)  
60 All goods [with no refund of ITC accumulation] 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