| Chapter / Heading / Sub- heading / Tariff item |
Description of goods |
GST Rate approved by the GST Council |
| |
Chapter 71 (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin) |
|
| 7101 |
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport. |
Nil |
| 7102 |
Diamonds, whether or not worked, but not mounted or set [other than rough diamonds]. |
Nil |
| 7103 |
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience transport. |
Nil |
| 7104 |
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport. |
Nil |
| 7105 |
Dust and powder of natural or synthetic precious or semi - precious stones. |
Nil |
| 7106 |
Silver (including silver plated with gold or platinum), unwrought or in semi - manufactured forms, or in powder form. |
Nil |
| 7107 |
Base metals clad with silver, not further worked than semi – manufactured. |
Nil |
| 7108 |
Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form. |
Nil |
| 7109 |
Base metals or silver, clad with gold, not further worked than semi – manufactured. |
Nil |
| 7110 |
Platinum, unwrought or in semi - manufactured form, or in powder form. |
Nil |
| 7111 |
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. |
Nil |
| 7112 |
Waste and scrap of precious metals, of metal clad with precious metal. |
Nil |
| 7113 |
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. |
Nil |
| 7114 |
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. |
Nil |
| 7115 |
Other articles of precious metal or of metal clad with precious metal. |
Nil |
| 7116 |
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed). |
Nil |
| 7117 |
Imitation jewellery. |
Nil |
| 7118 |
Coins. |
Nil |
| 7102 |
Rough diamond |
0.25% |
| 71 |
Rough precious and semi-precious stones |
0.25% |
| 71 |
All goods of Chapter 71 [other than rough diamond (7102)] |
3% |
| |
Chapter 72 (Iron and steel) |
|
| 72 |
All goods |
18% |
| 7201 |
Pig iron and spiegeleisen in pigs, blocks or other primary forms. |
18% |
| 7202 |
Ferro- alloys. |
18% |
| 7203 |
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms |
18% |
| 7204 |
Ferrous waste and scrap; remelting scrap ingots of iron or steel. |
18% |
| 7205 |
Granules and powders, of pig iron, spiegeleisen, iron or steel. |
18% |
| 7206 |
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203). |
18% |
| 7207 |
Semi-finished products of iron or non-alloy steel. |
18% |
| 7208 |
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. |
18% |
| 7209 |
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold- reduced), not clad, plated or coated. |
18% |
| 7210 |
Flat- rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. |
18% |
| 7211 |
Flat- rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. |
18% |
| 7212 |
Flat- rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. |
18% |
| 7213 |
Bars and rods, hot-rolled, in irregularly wound coils, of iron or non- alloy steel. |
18% |
| 7214 |
Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot- extruded, but including those twisted after rolling. |
18% |
| 7215 |
Other bars and rods of iron or non-alloy steel. |
18% |
| 7216 |
Angles, shapes and sections of iron or non-alloy steel. |
18% |
| 7217 |
Wire of iron or non-alloy steel. |
18% |
| 7218 |
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. |
18% |
| 7219 |
Flat- rolled products of stainless steel, of a width of 600 mm or more. |
18% |
| 7220 |
Flat- rolled products of stainless steel, of a width of less than 600 mm not further worked than hot- rolled |
18% |
| 7221 |
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. |
18% |
| 7222 |
Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. |
18% |
| 7223 |
Wire of stainless steel. |
18% |
| 7224 |
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. |
18% |
| 7225 |
Flat- rolled products of other alloy steel, of a width of 600 mm or more of sillicon electrical steel |
18% |
| 7226 |
Flat- rolled products of other alloy steel, of a width of less than 600 mm. |
18% |
| 7227 |
Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. |
18% |
| 7228 |
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non- alloy steel. |
18% |
| 7229 |
Wire of other alloy steel. |
18% |
| |
Chapter 73 (Articles of iron or steel) |
|
| 7310 or 7326 |
Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners |
12% |
| 7317 |
Animal shoe nails |
12% |
| 7323 |
Utensils |
12% |
| 7319 |
Sewing needles |
12% |
| 7321 |
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel |
12% |
| 7323 |
Table or kitchen or other household articles of iron & steel |
12% |
| 73 |
All goods not specified elsewhere |
18% |
| 7301 |
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel. |
18% |
| 7302 |
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails |
18% |
| 7303 |
Tubes, pipes and hollow profiles, of cast iron. |
18% |
| 7304 |
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. |
18% |
| 7305 |
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel. |
18% |
| 7306 |
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. |
18% |
| 7307 |
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. |
18% |
| 7308 |
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] |
18% |
| 7309 |
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
18% |
| 7310 |
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
18% |
| 7315 |
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 |
18% |
| 7311 |
Containers for compressed or liquefied gas, of iron or steel. |
18% |
| 7312 |
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. |
18% |
| 7313 |
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. |
18% |
| 7314 |
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. |
18% |
| 7316 |
Anchors, grapnels and parts thereof, of iron or steel |
18% |
| 7317 |
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. |
18% |
| 7318 |
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel. |
18% |
| 7319 |
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. |
18% |
| 7320 |
Springs and leaves for springs, of iron and steel |
18% |
| 7321 |
LPG stoves |
18% |
| 7323 |
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. |
18% |
| 7325 |
Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system |
18% |
| 7326 |
Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal |
18% |
| 7321 |
Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel |
28% |
| 7322 |
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor- driven fan or blower, and parts thereof, of iron or steel |
28% |
| 7324 |
Sanitary ware and parts thereof of iron and steel |
28% |
| |
Chapter 74 (Copper and articles thereof) |
|
| 7418 |
Utensils |
12% |
| 7418 |
Table or kitchen or other household articles of copper |
12% |
| 74 |
All goods not specified elsewhere |
18% |
| 7401 |
Copper mattes; cement copper (precipitated copper). |
18% |
| 7402 |
Unrefined copper; copper anodes for electrolytic refining. |
18% |
| 7403 |
Refined copper and copper alloys, unwrought. |
18% |
| 7404 |
Copper waste and scrap. |
18% |
| 7405 |
Master alloys of copper. |
18% |
| 7406 |
Copper powders and flakes. |
18% |
| 7407 |
Copper bars, rods and profiles. |
18% |
| 7408 |
Copper wire |
18% |
| 7409 |
Copper plates, sheets and strip, of a thickness exceeding 0.12.5mm. |
18% |
| 7410 |
Copper foils |
18% |
| 7411 |
Copper tubes and pipes. |
18% |
| 7412 |
Copper tube or pipe fittings (for example, couplings, elbows, sleeves). |
18% |
| 77413 |
Stranded wires and cables |
18% |
| 7414 |
Blank in Tariff. |
18% |
| 7415 |
Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. |
18% |
| 7416, 7417 |
Blank in Tariff |
18% |
| 7418 |
All goods other than utensils i.e. sanitary ware and parts thereof of copper |
28% |
| 7419 |
Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 |
28% |
| |
Chapter 75 (Nickel and articles thereof) |
|
| 75 |
All goods |
18% |
| 7501 |
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. |
18% |
| 7502 |
Unwrought nickel. |
18% |
| 7503 |
Nickel waste and scrap. |
18% |
| 7504 |
Nickel powders and flakes. |
18% |
| 7505 |
Nickel bars, rods, profiles and wire. |
18% |
| 7506 |
Nickel plates, sheets, strip and foil. |
18% |
| 7507 |
Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). |
18% |
| 7508 |
Other articles of nickel; such as cloth, grill and netting, of nickel Wire, Electroplating anodes of nickel, Blanks ordinarily used for manufacturing tubes & pipes of nickel, Nickel screen, Other articles of nickel and nickel alloy |
18% |
| |
Chapter 76 (Aluminium and articles thereof) |
|
| 7615 |
Utensils |
12% |
| 7615 |
Table or kitchen or other household articles of aluminium |
12% |
| 76 |
All goods not specified elsewhere |
18% |
| 7601 |
Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods |
18% |
| 7602 |
Aluminium waste and scrap. |
18% |
| 7603 |
Aluminium powders and flakes. |
18% |
| 7604 |
Aluminium bars, rods and profiles. |
18% |
| 7605 |
Aluminium wire. |
18% |
| 7606 |
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. |
18% |
| 7608 |
Aluminium tubes and pipes. |
18% |
| 7609 |
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). |
18% |
| 7610 |
Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures. |
18% |
| 7611 |
Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment |
18% |
| 7612 |
Aluminium casks, drums, cans, boxes, etc. |
18% |
| 7613 |
Aluminium containers for compressed or liquefied gas |
18% |
| 7614 |
Stranded wires and cables |
18% |
| 7616 |
Other articles of aluminium; such as nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, cloth, grill, netting and fencing, of aluminium Wire. |
18% |
| 7607 |
Aluminium foil |
18% |
| 7610 |
Doors, windows and their frames and thresholds for doors under 7610 10 00 |
28% |
| 7615 |
All goods other than utensils i.e. sanitary ware and parts thereof |
28% |
| |
Chapter 77 (blank in tariff) |
|
|
|
|
| |
Chapter 78 (Lead and articles thereof) |
|
| 78 |
All goods |
18% |
| 7801 |
Unwrought lead. |
18% |
| 7802 |
Lead waste and scrap. |
18% |
| 7803 |
Blank in Tariff |
18% |
| 7804 |
Lead plates, sheets, strip and foil; lead powders and flakes. |
18% |
| 7805 |
Blank in Tariff. |
18% |
| 7806 |
Other articles of lead (including sanitary fixtures and Indian lead seals) |
18% |
| |
Chapter 79 (Zinc and articles thereof) |
|
| 79 |
All goods |
18% |
| 7901 |
Unwrought zinc. |
18% |
| 7902 |
Zinc waste and scrap. |
18% |
| 7903 |
Zinc dust, powders and flakes. |
18% |
| 7904 |
Zinc bars, rods, profiles and wire. |
18% |
| 7905 |
Zinc plates, sheets, strip and foil. |
18% |
| 7907 |
Other articles of zinc including sanitary fixtures |
18% |
| |
Chapter 80 (Tin and articles thereof) |
|
| 80 |
All goods |
18% |
| 8001 |
Unwrought tin. |
18% |
| 8002 |
Tin waste and scrap. |
18% |
| 8003 |
Tin bars, rods, profiles and wire |
18% |
| 8007 |
Other articles of tin |
18% |