| Chapter / Heading / Sub- heading / Tariff item |
Description of goods |
GST Rate approved by the GST Council |
| |
Chapter 91 (Clocks and watches and parts thereof) |
|
| 9101, 9102 |
Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability |
5% |
| 9101, 9102 |
Braille watches |
12% |
| 9103 |
Clocks with watch movements, excluding clocks of heading 9104. |
18% |
| 9105 |
Other clocks |
18% |
| 9109 |
Clock movements, complete and assembled. |
18% |
| 9114 |
Other clock parts. |
18% |
| 9110 |
Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements |
18% |
| 9112 |
Clock cases, and parts thereof |
18% |
| 91 |
All goods not specified elsewhere. |
28% |
| 9101 |
Wrist- watches, pocket- watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal |
28% |
| 9102 |
Wrist- watches, pocket- watches and other watches, including stop watches, other than those of heading 9101 |
28% |
| 9104 |
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels |
28% |
| 9106 |
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time- recorders) |
28% |
| 9107 |
Time switches with clock or watch movement or with synchronous motor |
28% |
| 9108 |
Watch movements, complete and assembled |
28% |
| 9111 |
Watch cases and parts thereof |
28% |
| 9112 |
Cases of a similar type for other goods of this chapter |
28% |
| 9113 |
Watch straps, watch bands and watch bracelets, and parts thereof |
28% |
| 9114 |
Other watch parts]. |
28% |
| |
Chapter 92 (Musical instruments; parts and accessories of such articles) |
|
| 92 |
Indigenous handmade musical instruments |
Nil |
| 92 |
Al goods not specified elsewhere. |
28% |
| 9201 |
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments |
28% |
| 9202 |
Other string musical instruments (for example, guitars, violins, harps). |
28% |
| 9203, 9204 |
Blank in Tariff. |
28% |
| 9205 |
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs |
28% |
| 9206 |
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) |
28% |
| 9207 |
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) |
28% |
| 9208 |
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments |
28% |
| 9209 |
Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.] |
28% |
| |
Chapter 93 (Arms and ammunition; parts and accessories thereof) |
|
| 93 |
All goods not specified elsewhere |
18% |
| 9301 |
Military weapons other than revolvers, pistols |
18% |
| 9303 |
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) |
18% |
| 9304 |
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307. |
18% |
| 9305 |
Parts and accessories of articles of headings 9301 to 9304. |
18% |
| 9306 |
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. |
18% |
| 9307 |
Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. |
18% |
| 9302 |
Revolvers and pistols, other than those of heading 9303 or 9304. |
28% |
| |
Chapter 94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings) |
|
| 9405 50 31 |
Kerosene pressure lantern |
5% |
| 9405 91 00, 9405 92 00 or 9405 99 00 |
Parts of kerosene pressure lanterns including gas mantles |
5% |
| 9405, 9405 50 31 |
Hurricane lanterns, Kerosene lamp/ lantern, petromax, glass chimney, accessories & components thereof |
12% |
| 9405 |
LED lights or fixtures including LED lamps |
12% |
| 9405 |
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) |
12% |
| 9404 |
Coir products [except coir mattresses] |
12% |
| 9404 |
Products wholly made of quilted textile materials |
12% |
| 9402 |
Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles |
18% |
| 9404 |
Coir mattresses, cotton pillows, mattress and quilts |
18% |
| 9406 |
Prefabricated buildings. |
18% |
| 9403 |
Bamboo furniture |
18% |
| 94 |
All goods not specified elsewhere. |
28% |
| 9401 |
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. |
28% |
| 9403 |
Other furniture and parts thereof |
28% |
| 9404 |
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. |
28% |
| 9405 |
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name- plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. |
28% |
| |
Chapter 95 (Toys, games and sports requisites; parts and accessories thereof) |
|
| 9506 |
Sports goods other than articles and equipments for general physical exercise |
12% |
| 9503 |
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] |
12% |
| 9507 |
Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods]. |
12% |
| 9504 |
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than video game consoles and Machines] |
12% |
| 9503 |
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) |
18% |
| 9506 |
Swimming pools and padding pools |
18% |
| 95 |
All goods not specified elsewhere. |
28% |
| 9501, 9502 |
Balnk in Tariff. |
28% |
| 9504 |
Video games consoles and Machines |
28% |
| 9505 |
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
28% |
| 9506 |
Articles and equipment for general physical exercise, gymnastics, athletics |
28% |
| 9508 |
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]. |
28% |
| |
Chapter 96 (Miscellaneous manufactured articles) |
|
| 9609 |
Slate pencils and chalk sticks. |
Nil |
| 9610 00 00 |
Slates |
Nil |
| 9603 10 00 |
Muddhas made of sarkanda and phool bahari jhadoo |
Nil |
| 9603 10 00 |
Broomsticks and Muddhas made of sarkanda, phool bahari jhadoo (9603 10 00) |
5% |
| 9615 |
Combs, hair pins [9615 all goods] |
12% |
| 9608 |
Pens [other than Fountain pens, stylograph pens] |
12% |
| 9609, 9609 |
Pencils, crayons, pastels, drawing charcoals and tailor’s chalk |
12% |
| 9619 |
Sanitary towels, tampons, sanitary napkins, clinical diapers [9619 all goods]. |
12% |
| 9606 21 00, 9606 22 00, 9606 29, 9606 30 |
Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks |
18% |
| 9603 |
Brushes (including brushes constituting parts of machines, appliances or vehicles), handoperated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) |
18% |
| 9604 |
Hand sieves and hand riddles |
18% |
| 9605 |
Travel sets for personal toilet, sewing or shoe or clothes cleaning |
18% |
| 9607 |
Slide fasteners and parts thereof. |
18% |
| 9608 |
Fountain pens, stylograph pens and other pens |
18% |
| 9610 00 00 |
Boards, with writing or drawing surface, whether or not framed. |
18% |
| 9612 |
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. |
18% |
| 9620 00 00 |
Monopods, bipods, tripods and similar articles. |
18% |
| 96 |
All goods not specified elsewhere. |
28% |
| 9601 |
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) |
28% |
| 9602 |
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin |
28% |
| 9611 |
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks |
28% |
| 9613 |
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks |
28% |
| 9614 |
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
28% |
| 9616 |
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations |
28% |
| 9617 |
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners |
28% |
| 9618 |
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing. |
28% |
| |
Chapter 97 (Works of art, collectors' piece and antiques) |
|
| 97074 |
Postage or revenue stamps, stamp-post marks, first-day covers, etc. |
5% |
| 9705 |
Numismatic coins |
5% |
| 97 |
All goods. |
12% |
| 9701 |
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or hand- decorated manufactured articles; collages and similar decorative plaques. |
12% |
| 9702 |
Original engravings, prints and lithographs. |
12% |
| 9703 |
Original sculptures and statuary, in any material. |
12% |
| 9704 |
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907. |
12% |
| 9705 |
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. |
12% |
| 9706 |
Antiques of an age exceeding one hundred years. |
12% |
| |
Chapter 98 (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores) |
|
| 9803 |
Passenger baggage |
Nil |
| 9804 |
Specified Drugs and medicines [i.e. List, 1 of notification No.12/2012-Central Excise, dated 17.03.2012 and List 3, 4 of notification No.12/2012- Customs, dated 17.03.2012] intended for personal use. |
5% |
| 9804 |
Other Drugs and medicines intended for personal use. |
12% |
| 98 |
All goods. |
18% |
| 9801 |
All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the ods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. |
18% |
| 9802 |
Laboratory chemicals |
18% |
| |
Any Chapter |
|
| 01 to 98 |
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions;
(vi) Unbranded honey [proposed GST Nil];
(vii) Wick for diya;
(viii) Roli;
(ix) Kalava (Raksha sutra);
(x) Chandan tika |
Nil |
| 01 to 98 |
Puja samagri namely,-
(i) lobhan,
(ii) mishri,
(iii) batasha,
(iv) bura |
5% |
| |
Any Chapter [Supplies to Canteen Stores Department (CSD)] |
|
| 01 to 98 |
50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act]. |
Nil |
| 01 to 98 |
Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer. |
Nil |