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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