|
Chapter / Heading / Sub-heading / Tariff item |
Description of Goods | GST Fron | GST to |
| 0401 | Ultra-High Temperature (UHT) milk | 5% | 0% |
| 0406 | Chena or paneer, pre-packaged and labelled | 5% | 0% |
| 1905 | Pizza bread | 5% | 0% |
| 1905 or 2106 | Khakhra, chapathi or roti | 5% | 0% |
| 2106 | Paratha, parotta and other Indian breads by any name called | 5% | 0% |
| 30 | The following drugs and medicines 1 Agalsidase Beta 2 Imiglucerase 3 Eptacog alfa activated recombinant coagulation factor VIIa |
5% | 0% |
| 30 | The following drugs and medicines 1 Onasemnogene abeparvovec 2 Asciminib 3 Mepolizumab 4 Pegylated Liposomal Irinotecan 5 Daratumumab 6 Daratumumab subcutaneous 7 Teclistamab 8 Amivantamab 9 Alectinib 10 Risdiplam 11 Obinutuzumab 12 Polatuzumab vedotin 13 Entrectinib 14 Atezolizumab 15 Spesolimab 16 Velaglucerase Alpha 17 Agalsidase Alfa 18 Rurioctocog Alpha Pegol 19 Idursulphatase 20 Alglucosidase Alfa 21 Laronidase 22 Olipudase Alfa 23 Tepotinib 24 Avelumab 25 Emicizumab 26 Belumosudil 27 Miglustat 28 Velmanase Alfa 29 Alirocumab 30 Evolocumab 31 Cystamine Bitartrate 32 CI-Inhibitor injection 33 Inclisiran |
12% | 0% |
| 0401 | Ultra-High Temperature (UHT) milk | 5% | 0% |
| 0406 | Chena or paneer, pre-packaged and labelled | 5% | 0% |
| 1905 | Pizza bread | 5% | 0% |
| 1905 or 2106 | Khakhra, chapathi or roti | 5% | 0% |
| 2106 | Paratha, parotta and other Indian breads by any name called | 18% | 0% |
| 4016 | Erasers | 5% | 0% |
| 4802 | Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks | 12% | 0% |
| 4820 | Exercise book, graph book, & laboratory note book and notebooks |
12% | 0% |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
12% | 0% |
| 8214 | Pencil sharpeners | 12% | 0% |
| 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors’ chalk; chalk sticks |
12% | 0% |
IGST 18% TO Nil
| 49 | Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019. |
18% | 0% |
| 71 | Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme |
18% | 0% |
| Any chapter | Works of art and antiques | 18% | 0% |
| 88, 8536 | Flight Motion Simulator and its parts | 18% | 0% |
| 88, 8536 | Target Motion Simulator and its parts | 18% | 0% |
| Any chapter | Parts, sub-assemblies of HACFS | 18% | 0% |
| 84, 85 | Low noise amplifier (Hermetic sealed), vent guide assembly- Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system |
18% | 0% |
|
84, 85, 87, 90, 93 |
Parts and sub-assemblies of IADWS | 18% | 0% |
| 88 | Military transport aircraft (C-130, C-295MW) | 18% | 0% |
| 89 | Deep Submergence Rescue Vessel | 18% | 0% |
| 89 | Unmanned Underwater vessels/platforms | 18% | 0% |
| 8807 | Ejection Seats for fighter aircrafts | 18% | 0% |
| 8506 | High performance batteries for drones and specialised equipment | 18% | 0% |
| 8525 | Communication devices including software defined radios with component and accessories | 18% | 0% |
| 9019, 9020 | Air diving, rebreather sets, diving systems, components and accessories |
18% | 0% |
| 89 | Sonobuoys for naval air assets | 18% | 0% |
| 93 | Ship launched missiles | 18% | 0% |
| 93 | Rockets with calibre more than 100mm | 18% | 0% |
| 88 | RPA (Remote Piloted Aircraft) for military use | 18% | 0% |
| Any chapter | Parts, sub-assemblies, spares, accessories, tools, testing
equipment, literature for goods like artillery weapons, rifles,
aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush,
L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun,
MAG Gun. |
18% | 0% |
List of Goods with out GST or 0% Goods and Services Tax Rate are listed below.
|
Heading/ Sub-heading |
Description of Goods |
CGST Rate |
SGST / UTGST Rate |
IGST Rate |
|
0101 |
Live asses, mules and hinnies |
0% | 0% | 0% |
|
0102 |
Live bovine animals |
0% | 0% | 0% |
|
0103 |
Live swine |
0% | 0% | 0% |
|
0104 |
Live sheep and goats |
0% | 0% | 0% |
|
0105 |
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. |
0% |
0% | 0% |
|
0106 |
Other live animal such as Mammals, Birds, Insects |
0% | 0% | 0% |
|
0201 |
Meat of bovine animals, fresh and chilled. |
0% | 0% | 0% |
|
0203 |
All goods, fresh or chilled |
0% | 0% | 0% |
| 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 |
All goods [other than fresh or chilled] other than pre-packaged and labelled. | 0% | 0% | 0% |
|
03 |
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] |
0% | 0% | 0% |
|
301 |
Live fish |
0% | 0% | 0% |
|
302 |
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 |
0% | 0% | 0% |
|
0304 |
All goods, fresh or chilled |
0% | 0% | 0% |
|
Heading/ Sub-heading |
Description of Goods |
CGST Rate |
SGST / UTGST Rate |
IGST Rate |
|
0303 0309 |
All goods [other than fresh or chilled] and other than pre-packaged and labelled. |
0% | 0% | 0% |
|
0401 |
Fresh milk and pasteurised milk, including
separated milk, milk and cream, not concentrated nor
containing added sugar or other sweetening matter,
excluding Ultra |
0% | 0% | 0% |
|
0403 |
Curd, Lassi, Butter milk, other than pre-packaged and labelled |
0% | 0% | 0% |
|
0406 |
Chena or paneer, other than pre-packaged and labelled. |
0% | 0% | 0% |
|
0407 |
Birds' eggs, in shell, fresh, preserved or cooked |
0% | 0% | 0% |
|
0409 |
Natural honey, other than pre-packaged and labelled. |
0% | 0% | 0% |
|
0501 |
Human hair, unworked, whether or not washed or |
0% | 0% | 0% |
| 0504 | All goods, fresh or chilled | |||
| 0504 | All goods [other than fresh or chilled] other than pre-packaged and labelled. | |||
|
0506 |
All goods i.e. Bones and horn-cores, unworked,
defatted, simply prepared (but not cut to shape),
treated with acid or gelatinised; powder and waste of
these |
0% | 0% | 0% |
|
0507 90 |
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. |
0% |
0% |
0% |
|
0511 |
Semen including frozen semen |
0% |
0% |
0% |
|
06 |
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
0% |
0% |
0% |
|
0701 |
Potatoes, fresh or chilled. |
0% |
0% |
0% |
|
0702 |
Tomatoes, fresh or chilled. |
0% |
0% |
0% |
|
0703 |
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. |
0% |
0% |
0% |
|
0704 |
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. |
0% |
0% |
0% |
|
0705 |
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. |
0% |
0% |
0% |
|
0706 |
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled |
0% |
0% |
0% |
|
0707 |
Cucumbers and gherkins, fresh or chilled. |
0% |
0% |
0% |
|
0708 |
Leguminous vegetables, shelled or unshelled, fresh or chilled. |
0% |
0% |
0% |
|
0709 |
Other vegetables, fresh or chilled. |
0% |
0% |
0% |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 0% | 0% | 0% |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | 0% | 0% | 0% |
|
712 |
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. |
0% |
0% |
0% |
|
713 |
Dried leguminous vegetables, shelled, whether or not skinned or split [Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled. |
0% |
0% |
0% |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes,
sweet potatoes and similar roots and tubers with high
starch or inulin content, fresh or chilled, dried sago pith. |
0% | 0% | 0% |
|
714 |
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than pre-packaged and labelled. |
0% |
0% |
0% |
| 08 | Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled. | 0% | 0% | 0% |
|
0801 |
Coconuts, fresh or dried, whether or not shelled or peeled |
0% |
0% |
0% |
|
0801 |
Brazil nuts, fresh, whether or not shelled or peeled |
0% |
0% |
0% |
|
0802 |
Other nuts, fresh such as Almonds, Hazelnuts or
filberts (Corylus spp.), walnuts, Chestnuts (Castanea
spp.), Pistachios, Macadamia nuts, Kola nuts (Cola |
0% |
0% |
0% |
|
0803 |
Bananas, including plantains, fresh or dried |
0% |
0% |
0% |
|
0804 |
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh |
0% |
0% |
0% |
|
0805 |
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh |
0% |
0% |
0% |
|
0806 |
Grapes, fresh |
0% |
0% |
0% |
|
0807 |
Melons (including watermelons) and papaws (papayas), fresh |
0% |
0% |
0% |
|
0808 |
Apples, pears and quinces, fresh |
0% |
0% |
0% |
Zero GST Item List
Goods head 101 to 808 | Goods head 809 to 2501 |Goods head 2716 to 9803
Zero GST Item List
0% GST Goods head 2716 to 9803
5% GST Item List
5% GST Items head 1001 to 1702
5% GST Items head 1801 to 2605
5% GST Items head 2606 to 5212
5% GST Items head 5301 to 9804
12% GST Item List
12% GST Goods head 0402 to 2801
12% GST Goods head 2847 to 4702
12% GST Goods head 4703 to 5809
12% GST Goods head 5810 to 8306
12% GST Goods head 8401 to 9405
12% GST Goods head 9503 to 9804
18% GST Rate Item List
18% GST Items head 1107 to 3302
18% GST Items head 3303 to 3801
18% GST Items head 3802 to 4201
18% GST Items head 4202 to 4819
18% GST Items head 4820 to 6801
18% GST Items head 6802 to 7020
18% GST Items head 7201 to 7419
18% GST Items head 7501 to 8309
18% GST Items head 8310 to 8459
18% GST Items head 8460 to 8539
18% GST Items head 8540 to 9029
18% GST Items head 9030 to 9802
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
The Central Goods and Services Tax (Amendment) Act, 2018
The Integrated Goods and Services Tax (Amendment) Act, 2018
The Union Territory Goods and Services Tax (Amendment) Act, 2018
Central Goods and Services Act 2017 (CGST Act 2017)