GST Rates for Goods As on 01.10.2019
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GST Rates for Goods as on 01.10.2019 Chapter / SGST / Heading / Sub- CGST Rate IGST Rate Description of Goods UTGST Rate Compensation Cess heading / Tariff (%) (%) (%) item 0202 All goods [other than fresh or chilled], and put up in unit container and,- 2.5 2.5 5 0203 (a) bearing a registered brand name; or 0204 (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available 0205 [other than those where any actionable claim or enforceable right in respect of such brand name has been 0206 foregone voluntarily], subject to the conditions as in the ANNEXURE] 0207 0208 0209 0210 0303 All goods [other than fresh or chilled] and put up in unit container and,- 2.5 2.5 5 0304 (a) bearing a registered brand name; or 0305 (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available 0306 [other than those where any actionable claim or enforceable right in respect of such brand name has been 0307 foregone voluntarily], subject to the conditions as in the ANNEXURE] 0308 0401 Ultra High Temperature (UHT) milk 2.5 2.5 5 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed 2.5 2.5 5 milk powder, milk food for babies [other than condensed milk] 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or 2.5 2.5 5 containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products 2.5 2.5 5 consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 0406 Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand 2.5 2.5 5 name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, 2.5 2.5 5 Chapter / SGST / Heading / Sub- CGST Rate IGST Rate Description of Goods UTGST Rate Compensation Cess heading / Tariff (%) (%) (%) item frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 0409 Natural honey, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand 2.5 2.5 5 name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE 0410 Edible products of animal origin, not elsewhere specified or included 2.5 2.5 5 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or 2.5 2.5 5 hair. 0504 All goods [other than fresh or chilled] and put up in unit container and, - 2.5 2.5 5 (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not 2.5 2.5 5 with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 0507 [Except Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to 2.5 2.5 5 050790] shape; powder and waste of these products. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, 2.5 2.5 5 crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal 2.5 2.5 5 products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human 2.5 2.5 5 consumption, other than semen including frozen semen. 07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 2.5 2.5 5 0713 Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) 2.5 2.5 5 bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions Chapter / SGST / Heading / Sub- CGST Rate IGST Rate Description of Goods UTGST Rate Compensation Cess heading / Tariff (%) (%) (%) item as in the ANNEXURE] 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high 2.5 2.5 5 starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE. 0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts 2.5 2.5 5 0802 Dried areca nuts, whether or not shelled or peeled 2.5 2.5 5 0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled 2.5 2.5 5 0802 Walnuts, whether or not shelled. 2.5 2.5 5 08 Dried makhana, whether or not shelled or peeled,put up in unit container and,- 2.5 2.5 5 (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE. 0804 Mangoes sliced, dried. 2.5 2.5 5 0806 Grapes, dried, and raisins 2.5 2.5 5 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing 2.5 2.5 5 added sugar or other sweetening matter 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or 2.5 2.5 5 in other preservative solutions), but unsuitable in that state for immediate consumption 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, 2.5 2.5 5 in sulphur water or in other preservative solutions 0901 Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing 2.5 2.5 5 coffee in any proportion other than coffee beans not roasted. 0902 Tea, whether or not flavoured other than unprocessed green leaves of tea. 2.5 2.5 5 0903 Maté 2.5 2.5 5 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus 2.5 2.5 5 Pimenta Chapter / SGST / Heading / Sub- CGST Rate IGST Rate Description of Goods UTGST Rate Compensation Cess heading / Tariff (%) (%) (%) item 0905 Vanilla 2.5 2.5 5 0906 Cinnamon and cinnamon-tree flowers 2.5 2.5 5 0907 Cloves (whole fruit, cloves and stems) 2.5 2.5 5 0908 Nutmeg, mace and cardamoms 2.5 2.5 5 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality. 2.5 2.5 5 0910 [other than Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, 2.5 2.5 5 0910 11 10, curry and other spices 0910 30 10] 10 All goods i.e. cereals, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a 2.5 2.5 5 brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. 1001 Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a 2.5 2.5 5 brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.