| Chapter / Heading / Sub- heading / Tariff item |
Description of goods |
GST Rate approved by the GST Council |
| |
Chapter 61 (Articles of apparel and clothing accessories, knitted or crocheted) |
|
| 61 |
All goods of sale value not exceeding Rs. 1000 per piece |
5% |
| 61 |
All goods of sale value exceeding Rs. 1000 per piece |
12% |
| |
Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted) |
|
| 62 |
All goods of sale value not exceeding Rs. 1000 per piece |
5% |
| 62 |
All goods of sale value exceeding Rs. 1000 per piece |
12% |
| |
Chapter 63 (Other made up textile articles, sets, worn clothing and worn textile articles; rags) |
|
| 63 |
Indian National Flag |
Nil |
| 63 |
All goods of sale value not exceeding Rs. 1000 per piece |
5% |
| 6301 |
Blankets and travelling rugs. |
5% |
| 6302 10 |
Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. |
5% |
| 6303 |
Curtains (including drapes) and interior blinds; curtain or bed valances. |
5% |
| 6304 |
Other furnishing articles, excluding those of heading 9404; such as Bedspreads, Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers |
5% |
| 6305 |
Sacks and bags, of a kind used for the packing of goods. |
5% |
| 6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. |
5% |
| 6307 |
Other made up articles, including dress patterns; such as Floor-cloths, dish- cloths, dusters and similar cleaning cloths, Life-jackets and Life- belts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. |
5% |
| 6309 |
Worn clothing and other worn articles. |
5% |
| 6310 |
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. |
5% |
| 63 |
All goods of sale value exceeding Rs. 1000 per piece |
12% |
| 6301 |
Blankets and travelling rugs. |
12% |
| 6302 10 |
Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. |
12% |
| 6303 |
Curtains (including drapes) and interior blinds; curtain or bed valances. |
12% |
| 6304 |
Other furnishing articles, excluding those of heading 9404; such as Bedspreads, Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers |
12% |
| 6305 |
Sacks and bags, of a kind used for the packing of goods. |
12% |
| 6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. |
12% |
| 6307 |
Other made up articles, including dress patterns; such as Floor-cloths, dish- cloths, dusters and similar cleaning cloths, Life-jackets and Life- belts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. |
12% |
| 6309 |
Worn clothing and other worn articles. |
12% |
| 6310 |
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. |
12% |
| |
Chapter 64 (Footwear gaiters and the like; parts of such articles) |
|
|
Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. |
5% |
| 64 |
All goods not specified elsewhere |
18% |
| 6401 |
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. |
18% |
| 6402 |
Other footwear with outer soles and uppers of rubber or plastics. |
18% |
| 6403 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. |
18% |
| 6404 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. |
18% |
| 6405 |
Other footwear. |
18% |
| 6406 |
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. |
18% |
| 6506 10 |
Safety headgear such as helmets |
18% |
| |
Chapter 65 (Headgear and parts thereof) |
|
| 6504 |
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. |
18% |
| 6505 |
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. |
18% |
| 65 |
[All goods] Headgear and parts thereof |
18% |
| 65 |
All goods not specified elsewhere [other than helmets, textile head gears] |
28% |
| 6501 |
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. |
28% |
| 6502 |
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. |
28% |
| 6503 |
Blank in Tariff. |
28% |
| 6506 |
Other headgear, whether or not lined or trimmed. |
28% |
| 6507 |
Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. |
28% |
| |
Chapter 66 (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof) |
|
| 66 |
All goods |
12% |
| 6601 |
Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas). |
12% |
| 6602 |
Walking- sticks, seat-sticks, whips, riding-crops and the like. |
12% |
| 6603 |
Parts, trimmings and accessories of articles of heading 6601 or 6602. |
12% |
| |
Chapter 67 (Prepared feathers and down and articles made of feather or of down - artificial flowers; articles of human hair) |
|
| 6703 |
Human hair, dressed, thinned, bleached or otherwise worked |
Nil |
| 6701 |
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof [6701 all goods] |
12% |
| 67 |
All goods not specified elsewhere |
28% |
| 6702 |
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. |
28% |
| 6703 |
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like. |
28% |
| 6704 |
Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. |
28% |
| |
Chapter 68 (Articles of stone, plaster, cement, asbestos, mica or similar material) |
|
| 68 |
Sand lime bricks |
12% |
| 68 |
Fly ash bricks. |
12% |
| 68 |
Fly ash blocks |
12% |
| 6804 |
Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials |
18% |
| 6805 |
Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up; such as Abrasive cloths, Emery or corundum coated paper, Flint coated paper, Glass or sand coated paper. |
18% |
| 6806 |
Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69. |
18% |
| 6811 |
Articles of asbestos-cement, of cellulose fibre- cement or the like. |
18% |
| 6810 11 90 |
Pre cast Concrete Pipes |
18% |
| 68 |
All goods not specified elsewhere |
28% |
| 6801 |
Setts, curbstones and flagstones, of natural stone (except slate). |
28% |
| 6802 |
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone. |
28% |
| 6803 |
Worked slate and articles of slate or of agglomerated slate. |
28% |
| 6807 |
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). |
28% |
| 6808 |
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. |
28% |
| 6809 |
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented. |
28% |
| 6810 |
Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering. |
28% |
| 6812 |
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 |
28% |
| 6813 |
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials. |
28% |
| 6814 |
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. |
28% |
| 6815 |
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. |
28% |
| |
Chapter 69 (Ceramic products) |
|
| 6912 00 40 |
Earthen pot and clay lamps |
Nil |
| 6904 10 00 |
Building bricks |
5% |
| 6901 00 10 |
Bricks of fossil meals or similar siliceous earths |
5% |
| 6905 10 00 |
Earthen or roofing tiles |
5% |
| 6902, 6903 |
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. [all goods of 6902, 6903] |
18% |
| 6911 |
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. |
18% |
| 6912 |
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]. |
18% |
| 6906 |
Salt Glazed Stone Ware Pipes |
18% |
| 69 |
All goods not specified elsewhere |
28% |
| 6901 |
Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. |
28% |
| 6904 |
Ceramic flooring blocks, support or filler tiles and the like. |
28% |
| 6905 |
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. |
28% |
| 6906 |
Ceramic pipes, conduits, guttering and pipe fittings. |
28% |
| 6907 |
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics |
28% |
| 6909 |
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. |
28% |
| 6910 |
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. |
28% |
| 6913 |
Statuettes and other ornamental ceramic articles. |
28% |
| 6914 |
Other ceramic articles. |
28% |
| |
Chapter 70 (Glass and glassware) |
|
| 7018 |
Bangles (except those made from precious metals) |
Nil |
| 7018 |
Glass beads |
5% |
| 7020 |
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns |
12% |
| 7015 10 |
Glasses for corrective spectacles and flint buttons |
12% |
| 7015 10 |
Glasses for corrective spectacles |
18% |
| 7001 |
Cullet and other waste and scrap of glass; glass in the mass. |
18% |
| 7002 |
Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. |
18% |
| 7010 |
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. |
18% |
| 7013 |
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). |
18% |
| 7015 |
Clock or watch glasses and similar glasses, glasses for non- corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. |
18% |
| 7017 |
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. |
18% |
| 7018 |
Imitation pearls, imitation precious or semi- precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter : |
18% |
| 7019 |
Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) |
18% |
| 70 |
All goods not specified elsewhere |
28% |
| 7003 |
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. |
28% |
| 7004 |
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. |
28% |
| 7005 |
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. |
28% |
| 7006 |
Glass of heading 70.03, 70.04 or 70.05, bent, edge- worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. |
28% |
| 7007 |
Safety glass, consisting of toughened (tempered) or laminated glass. |
28% |
| 7008 |
Multiple-walled insulating units of glass. |
28% |
| 7009 |
Glass mirrors, whether or not framed, including rear-view mirrors. |
28% |
| 7011 |
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. |
28% |
| 7012 |
Blank in Tariff. |
28% |
| 7014 |
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked. |
28% |
| 7016 |
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi- cellular or foam glass in blocks, panels, plates, shells or similar forms |
28% |
| 7020 |
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns. |
28% |