HomenewsGSTRate of GST on goodsSCHEDULE I: LIST OF GOODS AT NIL RATE

SCHEDULE I: LIST OF GOODS AT NIL RATE

  • 9th August 2017
  • Posted by: web@taxes
  • Category: Rate of GST on goods
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S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and
chilled.
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other
than frozen and put up in unit container]
16. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading
0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates oth- er than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25. 0401 Fresh milk and pasteurised milk, includ- ing separated milk, milk and cream, not concentrated nor containing added sug- ar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in
unit container and bearing a registered brand name
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
31. 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 products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory
(Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or
chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inu- lin content, fresh or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not
shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled
or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts,
Kola nuts (Cola spp.), Areca nuts, fresh,
whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or
dried
51. 0804 Dates, figs, pineapples, avocados, gua-
vas, mangoes and mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Manda- rins (including tangerines and satsu- mas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and
papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, rasp- berries, blackberries, mulberries and loganberries, black, white or red cur- rants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persim- mons, Pomegranates, Tamarind, Sapo- ta (chico), Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including
watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, corian- der, cumin or caraway; juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed
form
64. 0910 30 10 Fresh turmeric, other than in processed
form
65. 1001 Wheat and meslin [other than those put up in unit container and bearing a regis- tered brand name]
66. 1002 Rye [other than those put up in unit con- tainer and bearing a registered brand name]
67. 1003 Barley [other than those put up in unit container and bearing a registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a regis- tered brand name]
72. 1008 Buckwheat, millet and canary seed; oth- er cereals such as Jawar, Bajra, Ragi] [other than those put up in unit con- tainer and bearing a registered brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a regis- tered brand name]
78. 1106 Flour, of the dried leguminous vegeta- bles of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar
gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tama- rind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro- ken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not bro-
ken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not bro- ken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used
for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jag-
gery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, common- ly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96. 1905 Pappad, by whatever name it is known,
except when served for consumption
97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gu- rudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, pu- rified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including
date and palm neera
101. 2202 90 90 Tender coconut water other than put up in unit container and bearing a regis- tered brand name
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
102. 2302, 2304, 2305,
2306, 2308, 2309		 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple- ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
103. 2501 Salt, all types
104. 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specifica- tion No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure [other than put up in unit containers and bear- ing a registered brand name]
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clini- cal waste
111. 3926 Plastic bangles
112. 4014 Condoms and contraceptives
113. 4401 Firewood or fuel wood
114. 4402 Wood charcoal (including shell or nut
charcoal), whether or not agglomerated
115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
117. 48 / 4907 Rupee notes when sold to the Reserve
Bank of India
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
118. 4907 Cheques, lose or in book form
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121. 4903 Children’s picture, drawing or colouring books
122. 4905 Maps and hydrographic or similar charts
of all kinds, including atlases, wall maps, topographical plans and globes, printed
123. 5001 Silkworm laying, cocoon
124. 5002 Raw silk
125. 5003 Silk waste
126. 5101 Wool, not carded or combed
127. 5102 Fine or coarse animal hair, not carded
or combed
128. 5103 Waste of wool or of fine or coarse ani- mal hair
129. 52 Gandhi Topi
130. 52 Khadi yarn
131. 5303 Jute fibres, raw or processed but not
spun
132. 5305 Coconut, coir fibre
133. 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked
135. 6912 00 40 Earthen pot and clay lamps
136. 7018 Glass bangles (except those made from precious metals)
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
137. 8201 Agricultural implements manually op- erated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; seca- teurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a
kind used in agriculture, horticulture or
forestry.
138. 8445 Amber charkha
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehi- cles
141. 8803 Parts of goods of heading 8801
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instru- ments
144. 9603 Muddhas made of sarkanda and phool bahari jhadoo
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
147. 9803 Passenger baggage
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
148. Any chapter 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
149. – Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condi- tion that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
SCHEDULE I: LIST OF GOODS AT NIL RATE
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and
chilled.
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other
than frozen and put up in unit container]
16. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading
0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates oth- er than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25. 0401 Fresh milk and pasteurised milk, includ- ing separated milk, milk and cream, not concentrated nor containing added sug- ar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in
unit container and bearing a registered brand name
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
31. 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 products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory
(Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or
chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inu- lin content, fresh or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not
shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled
or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts,
Kola nuts (Cola spp.), Areca nuts, fresh,
whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or
dried
51. 0804 Dates, figs, pineapples, avocados, gua-
vas, mangoes and mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Manda- rins (including tangerines and satsu- mas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and
papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, rasp- berries, blackberries, mulberries and loganberries, black, white or red cur- rants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persim- mons, Pomegranates, Tamarind, Sapo- ta (chico), Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including
watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, corian- der, cumin or caraway; juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed
form
64. 0910 30 10 Fresh turmeric, other than in processed
form
65. 1001 Wheat and meslin [other than those put up in unit container and bearing a regis- tered brand name]
66. 1002 Rye [other than those put up in unit con- tainer and bearing a registered brand name]
67. 1003 Barley [other than those put up in unit container and bearing a registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a regis- tered brand name]
72. 1008 Buckwheat, millet and canary seed; oth- er cereals such as Jawar, Bajra, Ragi] [other than those put up in unit con- tainer and bearing a registered brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a regis- tered brand name]
78. 1106 Flour, of the dried leguminous vegeta- bles of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar
gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tama- rind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro- ken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not bro-
ken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not bro- ken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used
for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jag-
gery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, common- ly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96. 1905 Pappad, by whatever name it is known,
except when served for consumption
97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gu- rudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, pu- rified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including
date and palm neera
101. 2202 90 90 Tender coconut water other than put up in unit container and bearing a regis- tered brand name
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
102. 2302, 2304, 2305,
2306, 2308, 2309		 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple- ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
103. 2501 Salt, all types
104. 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specifica- tion No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure [other than put up in unit containers and bear- ing a registered brand name]
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clini- cal waste
111. 3926 Plastic bangles
112. 4014 Condoms and contraceptives
113. 4401 Firewood or fuel wood
114. 4402 Wood charcoal (including shell or nut
charcoal), whether or not agglomerated
115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
117. 48 / 4907 Rupee notes when sold to the Reserve
Bank of India
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
118. 4907 Cheques, lose or in book form
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121. 4903 Children’s picture, drawing or colouring books
122. 4905 Maps and hydrographic or similar charts
of all kinds, including atlases, wall maps, topographical plans and globes, printed
123. 5001 Silkworm laying, cocoon
124. 5002 Raw silk
125. 5003 Silk waste
126. 5101 Wool, not carded or combed
127. 5102 Fine or coarse animal hair, not carded
or combed
128. 5103 Waste of wool or of fine or coarse ani- mal hair
129. 52 Gandhi Topi
130. 52 Khadi yarn
131. 5303 Jute fibres, raw or processed but not
spun
132. 5305 Coconut, coir fibre
133. 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked
135. 6912 00 40 Earthen pot and clay lamps
136. 7018 Glass bangles (except those made from precious metals)
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
137. 8201 Agricultural implements manually op- erated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; seca- teurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a
kind used in agriculture, horticulture or
forestry.
138. 8445 Amber charkha
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehi- cles
141. 8803 Parts of goods of heading 8801
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instru- ments
144. 9603 Muddhas made of sarkanda and phool bahari jhadoo
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
147. 9803 Passenger baggage
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
148. Any chapter 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
149. – Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condi- tion that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
SCHEDULE II: LIST OF GOODS AT 0.25% RATE
SL.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
1. 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2. 7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
3. 7104 Synthetic or reconstructed precious
or semi-precious stones, unworked or
simply sawn or roughly shaped

 

SCHEDULE III: LIST OF GOODS AT 3% RATE
SL.        Chapter/Heading/    Description of Goods
No.      Sub-heading/
Tariff item
1. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for conve- nience of transport
2. 7102 Diamonds, whether or not worked, but not mounted or set [other than Non-In- dustrial Unworked or simply sawn, cleaved or bruted]
3. 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 of transport [other than Unworked or simply sawn or roughly shaped]
4. 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 or semi-pre- cious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
5. 7105 Dust and powder of natural or synthetic precious or semi-precious stones
6. 7106 Silver (including silver plated with gold
or platinum), unwrought or in semi-man-
ufactured forms, or in powder form
7. 7107 Base metals clad with silver, not further worked than semi-manufactured
8. 7108 Gold (including gold plated with plati- num) unwrought or in semi-manufac- tured forms, or in powder form
9. 7109 Base metals or silver, clad with gold, not further worked than semi-manufactured
10. 7110 Platinum, unwrought or in semi-manu-
factured forms, or in powder form
11. 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12. 7112 Waste and scrap of precious metal or
of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13. 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14. 7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
15. 7115 Other articles of precious metal or of metal clad with precious metal
16. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natu- ral, synthetic or reconstructed)
17. 7117 Imitation jewellery
18. 7118 Coin
SCHEDULE IV: LIST OF GOODS AT 5% RATE
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304
2. 0304 Fish fillets and other fish meat (whether or not minced), frozen
3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crusta- ceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5. 0307 Molluscs, whether in shell or not, fro- zen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in
brine; flours, meals and pellets of aquat- ic invertebra other than crustaceans, fit for human consumption
6. 0308 Aquatic invertebrates other than crus- taceans and molluscs, frozen, dried, salted or in brine; smoked aquatic inver- tebrates other than
crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or con- taining added sugar or other sweet- ening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9. 0403 Cream, yogurt, kephir and other fer- mented or acidified milk and cream, whether or not concentrated or contain- ing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
10. 0404 Whey, whether or not concentrated or containing added sugar or other sweet- ening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweet- ening matter, not elsewhere specified or included
11. 0406 Chena or paneer put up in unit contain- er and bearing a registered brand name
12. 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or
by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweet- ening matter.
13. 0409 Natural honey, put up in unit container
and bearing a registered brand name
14. 0410 Edible products of animal origin, not elsewhere specified or included
15. 0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

 

SCHEDULE V: LIST OF GOODS AT 12% RATE
S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
1. 01012100,
010129		 Live horses
2. 0202 Meat of bovine animals, frozen and put
up in unit containers
3. 0203 Meat of swine, frozen and put up in unit
containers
4. 0204 Meat of sheep or goats, frozen and put
up in unit containers
5. 0205 Meat of horses, asses, mules or hin- nies, frozen and put up in unit Contain- ers
6. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit con- tainers
7. 0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
8. 0208 Other meat and edible meat offal, fro- zen and put up in unit containers
9. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted,
frozen and put up in unit containers
10. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers
11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit con- tainers
12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13. 0406 Cheese
14. 0801 Brazil nuts, dried, whether or not shelled
or peeled
15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazel-
nuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
16. 0804 Dates, figs, pineapples, avocados, gua-
vas, mangoes and mangosteens, dried
17. 0813 Fruit, dried, other than that of headings
0801 to 0806; mixtures of nuts or dried
fruits of Chapter 8
18. 1108 Starches; inulin
19. 1501 Pig fats (including lard) and poultry fat,
other than that of heading 0209 or 1503
20. 1502 Fats of bovine animals, sheep or goats,
other than those of heading 1503
21. 1503 Lard stearin, lard oil, oleo stearin,
oleo-oil and tallow oil, not emulsified or
mixed or otherwise prepared
22. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
23. 1505 Wool grease and fatty substances de- rived therefrom (including lanolin)
24. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
25. 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-es- terified, re-esterified or elaidinised, whether or not refined, but not further prepared.
26. 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those
of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere speci- fied of included
28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
29. 1602 Other prepared or preserved meat,
meat offal or blood
30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32. 1605 Crustaceans, molluscs and other aquat- ic invertebrates prepared or preserved
33. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
34. 2002 Tomatoes prepared or preserved other- wise than by vinegar or acetic acid
35. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading
2006
37. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic
acid, not frozen, other than products of
heading 2006
38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sug- ar (drained, glacé or crystallised)
39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweet- ening matter
40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or pre- served, whether or not containing add- ed sugar or other sweetening matter or spirit, not elsewhere specified or includ- ed; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple
or other fruits
41. 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweet- ening matter.
42. 2101 30 Roasted chicory and other roasted cof- fee substitutes, and extracts, essences and concentrates thereof
43. 2102 Yeasts and prepared baking powders
44. 2103 [other than
2103 90 10, 2103
90 30, 2103 90
40]		 Sauces and preparations therefor [other
than Curry paste; mayonnaise and
salad dressings; mixed condiments and
mixed seasoning
45. 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi
46. 2106 90 Namkeens, bhujia, mixture, chabena and     similar edible preparations in ready for consumption form
47. 2202 90 10 Soya milk drinks
48. 2202 90 20 Fruit pulp or fruit juice based drinks
49. 2202 90 90 Tender coconut water put up in unit con- tainer and bearing a registered brand name

 

SCHEDULE VI: LIST OF GOODS AT 18% RATE

SL.        Chapter/Heading/    Description of Goods
No.      Sub-heading/
Tariff item

1.

0402 91 10, 0402
99 20

Condensed milk

2.

1107

Malt, whether or not roasted

3.

1302

Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.

4.

1404 90 10

Bidi wrapper leaves (tendu)

5.

1404 90 50

Indian katha

6.

1517 10

All goods i.e. Margarine, Linoxyn

7.

1520 00 00

Glycerol, crude; glycerol waters and
glycerol lyes

8.

1521

Vegetable waxes (other than tri-
glycerides), Beeswax, other insect
wax-es and spermaceti, whether or not refined or coloured

9.

1522

Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes

10.

1701 91, 1701 99

All goods, including refined sugar con- taining added flavouring or col-ouring matter, sugar cubes

SCHEDULE II: LIST OF GOODS AT 28% RATE
SL.        Chapter/Heading/    Description of Goods
No.      Sub-heading/
Tariff item
1. 1703 Molasses
2. 1704 Chewing gum / bubble gum and white chocolate, not containing cocoa
3. 1804 Cocoa butter, fat and oil
4. 1805 Cocoa powder, not containing added
sugar or sweetening matter
5. 1806 Chocolates and other food preparations containing cocoa
6. 1901 90 [other
than 1901 10,
1901 20 00]		 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than
40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than
5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than prepa- rations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]
7. 1905 32 Waffles and wafers coated with choco- late or containing chocolate

 



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Kerala GST - State Goods and Services Tax Department
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