D2.1 IGST (GOODS) JUMBO NOTIFICATION

Notification No.1/2017-Integrated Tax (Rate) dated 28 June 2017 [As amended by 27-IGST/22.09.2017; 35-IGST/13.10.2017; 43-IGST/14.11.2017; 07/2018-IGST/25.01.2018; 19/2018-IGST/26.07.2018; 25/2018-IGST/31.12.2018; 12/2019-IGST/31.07.2019; 14/2019-IGST/30.09.2019; 26/2019-IGST/30.12.2019; 03-IGST/25.03.2020;08/2021-IGST/30.09.2021; 14/2021-IGST/18.11.2021; 18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated; 01/2022-IGST/31.03.2022; 06/2022-IGST/13.07.2022; 12/2022-IGST/30.12.2022; 03/2023-IGST/28.02.2023; 09/2023-IGST/26.07.2023; 14/2023-IGST/29.09.2023; 20/2023-IGST/19.10.2023]

Amendments

§ Cotton, Cotton Quilts, Handicraft, Corduroy Fabrics, Monitors, Diamonds Get Relief by 27/2017-IGST dated 22.09.2017 (DINDEX Code 8065)

§ Corrigendum dated 12.07.2017; 27.07.2017

§ Notification 16/2017-IGST dated 30.06.2017

Fertilisers Entry SNos. 66, 67, 68 and 69 in 12% (Sch II) Shifted to 5% (Sch I) SNo. 182A, 182B, 182C and 182D

§ Corrigendum dated 30.06.2017

In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,-

(i) at page 75, in line 20, for “30” read “30 or any Chapter”;

(ii) at page 99, in line 33, omit the words “other than those”;

(iii) at page 117, in line 5, omit the words “goggles and the like, corrective, protective or other”.

[F.No.354/117/2017-TRU]

In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of-

(i) 5 per cent in respect of goods specified in Schedule I,

(ii) 12 per cent in respect of goods specified in Schedule II,

(iii) 18 per cent in respect of goods specified in Schedule III,

(iv) 28 per cent. in respect of goods specified in Schedule IV,

(v) 3 per cent in respect of goods specified in Schedule V, and

(vi) 0.25 per cent in respect of goods specified in Schedule VI, and

(vii) 1.50 per cent in respect of goods specified in Schedule VII

[06/2022-IGST/13.07.2022 – Clause (VII) inserted]

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on inter-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

IGST Schedule I – 5%

SNo.	Ch/ Head/ Sub-head/ Tariff item	Description of Goods	IGST Sch	Rate
(1)	(2)	(3)
1.	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled], pre-packaged and labelled and 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]	I	5%
2.	0303, 0304, 0305, 0306, 0307, 0308, 3009	All goods [other than fresh or chilled], pre-packaged and labelled and 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] [06/2022-IGST dated 13.07.2022 - SNos. 1 and 2 amended] [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [43/2017-IGST dated 14.11.2017 – SNos. 1 and 2 amended]	I	5%
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	I	5%
4.	0306	Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, 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	I	5%
5.	0307	Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption	I	5%
6.	0308	Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates 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 [43/2017-IGST dated 14.11.2017 - SNos. 3 to 6 omitted]	I	5%
7.	0401	Ultra High Temperature (UHT) milk	I	5%
8.	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]	I	5%
9.	0403	Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa 18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated	I	5%
9A.	0403	Curd, Lassi, Butter milk, pre-packaged and labelled [06/2022-IGST dated 13.07.2022 - SNo. 9A inserted]	I	5%
10.	0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included	I	5%
11.	0406	Chena or paneer, pre-packaged and labelled put up in unit container and,- bearing a registered brand name	I	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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 11 amended] [27/2017-IGST dated 22.09.2017 – SNo. 11 amended]
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 sweetening matter.	I	5%
13.	0409	Natural honey, pre-packaged and labelled put up in unit container and,- bearing a registered brand name	I	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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 13 amended] [27/2017-IGST dated 22.09.2017 – SNo. 13 amended]
14.	0410	Insects and other edible products of animal origin, not elsewhere specified or included [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	I	5%
15.	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.	I	5%
16.	0504	All goods [other than fresh or chilled], pre-packaged and labelled and 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 [06/2022-IGST dated 13.07.2022 - SNo. 16 amended] [43/2017-IGST dated 14.11.2017 - SNo. 16 amended]	I	5%
17.	0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers	I	5%
18.	0507 [Except 050790]	Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.	I	5%
19.	0508	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.	I	5%
20.	0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.	I	5%
21.	0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.	I	5%
22.	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower	I	5%
23.	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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 [43/2017-IGST dated 14.11.2017 - SNo. 23 amended]	I	5%
24.	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption [25/2018-IGST/31.12.2018 –SNos. 23 and 24 Omitted]	I	5%
25.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split, pre-packaged and labelled [put up in unit container and,- bearing a registered brand name] (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 25 amended] [27/2017-IGST dated 22.09.2017 – SNo. 25 amended]	I	5%
26.	0714	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, pre-packaged and labelled 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 [06/2022-IGST dated 13.07.2022 - SNo. 26 amended] [43/2017-IGST dated 14.11.2017 - SNo. 26 amended]	I	5%
27.	0801	Cashew nuts, whether or not shelled or peeled, desiccated coconuts [43/2017-IGST dated 14.11.2017 - SNo. 27 amended]	I	5%
28.	0802	Dried areca nuts, whether or not shelled or peeled	I	5%
29.	0802, 8013	Dried chestnuts (Singhada), whether or not shelled or peeled [35/2017-IGST dated 13.10.2017 – HS Code 8013 inserted]	I	5%
29A	0802	Walnuts, whether or not shelled [27/2017-IGST dated 22.09.2017 – SNo. 29A inserted]	I	5%
30.	08	Dried makhana, whether or not shelled or peeled, pre-packaged and labelled 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 [06/2022-IGST dated 13.07.2022 - SNo. 30 amended] [43/2017-IGST dated 14.11.2017 - SNo. 30 amended]	I	5%
30A	0804	Mangoes sliced, dried [35/2017-IGST dated 13.10.2017 – SNo. 30A inserted]	I	5%
31.	0806	Grapes, dried, and raisins	I	5%
32.	0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter	I	5%
33.	0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	I	5%
33A	0813	Tamarind, dried [27/2017-IGST dated 22.09.2017 – SNo. 33A inserted; SNo. 33A omitted by 14/2019-IGST/30.09.2019]	I	5%
34.	0814	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	I	5%
35.	0901	Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]	I	5%
36.	0902	Tea, whether or not flavoured [other than unprocessed green leaves of tea]	I	5%
37.	0903	Maté	I	5%
38.	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta	I	5%
39.	0905	Vanilla	I	5%
40.	0906	Cinnamon and cinnamon-tree flowers	I	5%
41.	0907	Cloves (whole fruit, cloves and stems)	I	5%
42.	0908	Nutmeg, mace and cardamoms	I	5%
43.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]	I	5%
44.	0910 [other than 0910 11 10, 0910 30 10]	Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices	I	5%
45.	10	All goods i.e. cereals, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 45 amended] [27/2017-IGST dated 22.09.2017 – SNo. 45 amended]	I	5%
46.	1001	Wheat and meslin, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 46 amended] [27/2017-IGST dated 22.09.2017 – SNo. 46 amended]	I	5%
47.	1002	Rye, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 47 amended] [27/2017-IGST dated 22.09.2017 – SNo. 47 amended]	I	5%
48.	1003	Barley, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 48 amended] [27/2017-IGST dated 22.09.2017 – SNo. 48 amended]	I	5%
49.	1004	Oats, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 49 amended] [27/2017-IGST dated 22.09.2017 – SNo. 49 amended]	I	5%
50.	1005	Maize (corn), pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 50 amended] [27/2017-IGST dated 22.09.2017 – SNo. 50 amended]	I	5%
51.	1006	Rice, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 51 amended] [27/2017-IGST dated 22.09.2017 – SNo. 51 amended]	I	5%
52.	1007	Grain sorghum, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 52 amended] [27/2017-IGST dated 22.09.2017 – SNo. 52 amended]	I	5%
53.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi], pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 53 amended] [27/2017-IGST dated 22.09.2017 – SNo. 53 amended]	I	5%
54.	1101	Wheat or meslin flour, pre-packaged and labelled put up in unit container and,- bearing a registered brand name. (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 54 amended] [27/2017-IGST dated 22.09.2017 – SNo. 54 amended]	I	5%
55.	1102	Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 55 amended] [27/2017-IGST dated 22.09.2017 – SNo. 55 amended]	I	5%
56.	1103	Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 56 amended] [27/2017-IGST dated 22.09.2017 – SNo. 56 amended]	I	5%
57.	1104	Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]	I	5%
58.	1105	Meal, powder, Flour, flakes, granules and pellets of potatoes, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 58 amended] [27/2017-IGST dated 22.09.2017 – SNo. 58 amended; 43/2017-IGST dated 14.11.2017 – The word “Flour” inserted]	I	5%
59.	1106	Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled put up in unit container and,- bearing a registered brand name (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 59 amended] [27/2017-IGST dated 22.09.2017 – SNo. 59 amended]	I	5%
60.	1106 10 10	Guar meal [43/2017-IGST dated 14.11.2017 - SNo. 60 omitted]	I	5%
61.	0713 1106 10 90	Guar gum refined split [Amended by Corrigendum dated 27.07.2017]	I	5%
62.	1109 00 00	Wheat gluten, whether or not dried	I	5%
63.	12	All goods other than of seed quality	I	5%
64.	1201	Soya beans, whether or not broken other than of seed quality.	I	5%
65.	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66.	1203	Copra other than of seed quality [43/2017-IGST dated 14.11.2017 – The words “other than of seed quality” omitted]	I	5%
67.	1204	Linseed, whether or not broken other than of seed quality.	I	5%
68.	1205	Rape or colza seeds, whether or not broken other than of seed quality.	I	5%
69.	1206	Sunflower seeds, whether or not broken other than of seed quality	I	5%
70.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality	I	5%
71.	1208	Flour and meals of oil seeds or oleaginous fruits, other than those of mustard	I	5%
71A	1209	Tamarind seeds meant for any use other than sowing”; [08/2021-IGST dated 30.09.2021- Sno. 71A inserted]		5%
72.	1210 20 00	Hop cones, ground, powdered or in the form of pellets; lupulin [43/2017-IGST dated 14.11.2017 - SNo. 72 amended]	I	5%
73.	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, frozen or dried, whether or not cut, crushed or powdered	I	5%
74.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included	I	5%
75.	1301	Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]	I	5%
76.	1301	Compounded Asafoetida commonly known as heeng	I	5%
76A	13	Tamarind kernel powder [07-IGST/25.01.2018 – Sl.No.76A inserted]	I	5%
77.	1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)	I	5%
78.	1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]	Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] [43/2017-IGST dated 14.11.2017 - SNo. 78 amended]	I	5%
78A	1404 or 3305	Mehendi paste in cones [07-IGST/25.01.2018 – Sl.No.78A inserted]	I	5%
79.	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified	I	5%
80.	1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.	I	5%
81.	1509	Olive oil and its fractions, whether or not refined, but not chemically modified.	I	5%
82.	1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509	I	5%
83.	1511	Palm oil and its fractions, whether or not refined, but not chemically modified.	I	5%
84.	1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.	I	5%
85.	1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.	I	5%
86.	1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.	I	5%
87.	1515	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.	I	5%
88.	1516	Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.	I	5%
89.	1517	Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516	I	5%
90.	1518	Vegetable fats and 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	I	5%
91.	1701	Beet sugar, cane sugar, khandsari sugar [43/2017-IGST dated 14.11.2017 - The words “khandsari sugar” omitted]	I	5%
91A.	1701 or 1702	Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled [06/2022-IGST dated 13.07.2022 - SNo. 91A inserted; 03/2023-IGST/28.02.2023 – words in bold inserted]	I	5%
92.	1702 or 1704	Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa [43/2017-IGST dated 14.11.2017 - SNo. 92 amended; Corrigendum dated 27.07.2017]	I	5%
92A	1703	Molasses [20/2023-IGST/19.10.2023 – SNo. 92A inserted]	I	5%
93.	1801	Cocoa beans whole or broken, raw or roasted	I	5%
94.	1802	Cocoa shells, husks, skins and other cocoa waste	I	5%
95.	1803	Cocoa paste whether or not de-fatted	I	5%
96.	1901 20 00	Mixes and doughs for the preparation of bread, pastry and other baker’s wares	I	5%
96A	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled [20/2023-IGST/19.10.2023 – SNo. 96A inserted]	I	5%
97.	1902	Seviyan (vermicelli)	I	5%
98.	1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)	I	5%
98A	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled [06/2022-IGST dated 13.07.2022 - SNo. 98A inserted]	I	5%
99.	1905	Pizza bread	I	5%
99A	1905 or 2106	Khakhra, plain chapatti or roti [35/2017-IGST dated 13.10.2017 – SNo. 99A inserted]	I	5%
99B	1905	Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion [09/2023-IGST dated 26.07.2023 – SNo. 99B inserted]	I	5%
100.	1905 40 00	Rusks, toasted bread and similar toasted products	I	5%
100A	2106	Roasted Gram, idli/dosa batter, chutney powder [27/2017-IGST dated 22.09.2017 – SNo. 100A inserted; 43/2017-IGST dated 14.11.2017 – Sno. 100A amended]	I	5%
101.	2106 90	Sweetmeats	I	5%
101A	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled other than those 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]” [06/2022-IGST dated 13.07.2022 – Sno. 101A amended] [35/2017-IGST dated 13.10.2017 – Sno. 101A inserted]	I	5%
102.	2201 90 10	Ice and snow	I	5%
102A	2207	Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) [19/2018-IGST dated 26.07.2018 – Sno. 102A inserted] [12/2022-IGST dated 30.12.2022 – Sno. 102A amended]	I	5%
103.	2301	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves	I	5%
103A	2302	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting,milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] [Sno. 103A inserted by Corrigendum dated 12.07.2017] [12/2022-IGST dated 30.12.2022 – Sno. 103A amended]	I	5%
103B	2302	Rice bran (other than de-oiled rice bran) [07-IGST/25.01.2018 – Sl.No.103B inserted]	I	5%
104.	2303	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets	I	5%
105.	2304	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] [27/2017-IGST dated 22.09.2017 – SNo. 105 amended]	I	5%
106.	2305	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] [27/2017-IGST dated 22.09.2017 – SNo. 106 amended]	I	5%
107.	2306	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] [18/2021-IGST/28.12.2021 – HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [27/2017-IGST dated 22.09.2017 – SNo. 107 amended]	I	5%
108.	2307	Wine lees; argol	I	5%
108A	2309	Fish soluble paste [09/2023-IGST dated 26.07.2023 – SNo. 108A inserted]	l	5%
109.	2401	Tobacco leaves	I	5%
110.	2502	Unroasted iron pyrites.	I	5%
111.	2503[except 2503 00 10]	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil] [43/2017-IGST dated 14.11.2017 – SNo. 111 amended]	I	5%
112.	2504	Natural graphite.	I	5%
113.	2505	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.	I	5%
114.	2506	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	I	5%
115.	2507	Kaolin and other kaolinic clays, whether or not calcined.	I	5%
116.	2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.	I	5%
117.	2509	Chalk.	I	5%
118.	2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.	I	5%
119.	2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.	I	5%
120.	2512	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.	I	5%
121.	2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.	I	5%
122.	2514	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	I	5%
123.	2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] or 6802	Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use [19/2018-IGST dated 26.07.2018 – Words in bold inserted]	I	5%
123A	2515 11 00	Marble and travertine, crude or roughly trimmed [25/2018-IGST/31.12.2018 –Sno. 123A inserted]	I	5%
124.	2516 [Except 2516 11 00, 2516 12 00]	Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	I	5%
125.	2516 11 00	Granite crude or roughly trimmed	I	5%
126.	2517	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road etaling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.	I	5%
127.	2518	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered. [18/2021-IGST/28.12.2021 – HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	I	5%
128.	2519	Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.	I	5%
129.	2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.	I	5%
130.	2521	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.	I	5%
131.	2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.	I	5%
132.	2524	Asbestos	I	5%
133.	2525	Mica, including splitting; mica waste.	I	5%
134.	2526	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.	I	5%
135.	2528	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) [43/2017-IGST dated 14.11.2017 – Sno. 135 amended]	I	5%
136.	2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.	I	5%
137.	2530	Mineral substances not elsewhere specified or included.	I	5%
138.	26 [other than 2619, 2620, 2621]	All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]	I	5%
139.	2601	Iron ores and concentrates, including roasted iron pyrites	I	5%
140.	2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.	I	5%
141.	2603	Copper ores and concentrates.	I	5%
142.	2604	Nickel ores and concentrates.	I	5%
143.	2605	Cobalt ores and concentrates.	I	5%
144.	2606	Aluminium ores and concentrates.	I	5%
145.	2607	Lead ores and concentrates.	I	5%
146.	2608	Zinc ores and concentrates.	I	5%
147.	2609	Tin ores and concentrates.	I	5%
148.	2610	Chromium ores and concentrates.	I	5%
		[08/2021-IGST dated 30.09.2021 –Snos. 138 to 148 omitted]
149.	2611	Tungsten ores and concentrates.	I	5%
150.	2612	Uranium or thorium ores and concentrates.	I	5%
151.	2613	Molybdenum ores and concentrates.	I	5%
152.	2614	Titanium ores and concentrates.	I	5%
153.	2615	Niobium, tantalum, vanadium or zirconium ores and concentrates.	I	5%
154.	2616	Precious metal ores and concentrates.	I	5%
155.	2617	Other ores and concentrates	I	5%
156.	2618	Granulated slag (slag sand) from the manufacture of iron or steel	I	5%
156A	2621	Fly Ash [43/2017-IGST dated 14.11.2017 – Sno. 156A inserted]	I	5%
156B	2619	Linz-Donawitz (LD) Slag [09/2023-IGST dated 26.07.2023 – Sno. 156B inserted]	I	5%
157.	27	Bio-gas	I	5%
158.	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal	I	5%
159.	2702	Lignite, whether or not agglomerated, excluding jet	I	5%
160.	2703	Peat (including peat litter), whether or not agglomerated	I	5%
161.	2704	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	I	5%
162.	2705	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	I	5%
163.	2706	Tar distilled from coal, from lignite or from peat [06/2022-IGST dated 13.07.2022 – Sno. 163 omitted]	I	5%
164.	2710	(a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) [35/2017-IGST dated 13.10.2017 – Sno. 164 item description amended; Item iii inserted in Sno. 164 by 14/2019-IGST/30.09.2019]	I	5%
165.	2711 12 00, 2711 13 00, 2711 19 10 2711 19 00	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. [01-IGST/03.01.2024; 07-IGST/25.01.2018 – Sl.No.165 amended]	I	5%
165A	2711 12 00 2711 13 00, 2711 19 10, 2711 19 00	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers [01-IGST/03.01.2024 - SNo. 165A amended; 07-IGST/25.01.2018 – Sl.No.165A inserted]	I	5%
166.	28	Thorium oxalate	I	5%
167.	28	Enriched KBF4 (enriched potassium fluroborate)	I	5%
168.	28	Enriched elemental boron	I	5%
169.	28	Nuclear fuel	I	5%
170.	2805 11	Nuclear grade sodium	I	5%
170A	2809	Fertilizer grade phosphoric acid [19/2018-IGST dated 26.07.2018 – Sno. 170A inserted]	I	5%
171.	2845	Heavy water and other nuclear fuels	I	5%
172.	2853	Compressed air	I	5%
173.	30	Insulin	I	5%
174.	3002, 3006	Animal or Human Blood Vaccines	I	5%
175.	30	Diagnostic kits for detection of all types of hepatitis	I	5%
176.	30	Desferrioxamine injection or deferiprone	I	5%
177.	30	Cyclosporin	I	5%
178.	30	Medicaments (including veterinary medicaments) used in bio- chemic systems and not bearing a brand name	I	5%
179.	30	Oral re-hydration salts	I	5%
180.	30 or any Chapter	Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule	I	5%
181.	30	Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule	I	5%
181A	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia [35/2017-IGST dated 13.10.2017 – Sno. 181A inserted]	I	5%
181B	3006	Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes [06/2022-IGST dated 13.07.2022 – Sno. 181B inserted]		5%
182.	3101	All goods i.e. animal or vegetable fertilisers or organic fertilisers, pre-packaged and labelled put up in unit containers and bearing a brand name [06/2022-IGST dated 13.07.2022 – Sno. 182 amended]	I	5%
182A	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	I	5%
182B	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers	I	5%
182C	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers	I	5%
182D	3105	Mineral or chemical fertilisers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;	I	5%
183.	32	Wattle extract, quebracho extract, chestnut extract	I	5%
184.	3202	Enzymatic preparations for pre-tanning	I	5%
185.	3307 41 00	Agarbatti, lobhan, dhoop batti, dhoop, sambhrani [27/2017-IGST dated 22.09.2017 – Sno. 185 amended]	I	5%
186.	3402	Sulphonated castor oil, fish oil or sperm oil	I	5%
186A	3816	Dolomite ramming mix [18/2021-IGST/28.12.2021 – Sno. 186A inserted – HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	I	5%
186B	3826	Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel [18/2021-IGST/28.12.2021 – Sno. 186A renumbered as 186B] [08/2021-IGST dated 30.09.2021-Sno.186A inserted]		5%
187.	3605 00 10	Handmade safety matches Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging [03/2020-IGST/25.03.2020 – Sno. 187 omitted]	I	5%
187A	3915	Waste, parings or scrap, of plastics [35/2017-IGST dated 13.10.2017 – Sno. 187A inserted] [08/2021-IGST dated 30.09.2021-Sno. 187A omitted]	I	5%
188.	4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip	I	5%
188A	4004 00 00	Waste, parings or scrap of rubber (other than hard rubber) [35/2017-IGST dated 13.10.2017 – Sno. 188A inserted]	I	5%
189.	4011 30 00	New pneumatic tyres, of rubber of a kind used on aircraft [43/2017-IGST dated 14.11.2017 – Sno. 189 amended]	I	5%
190.	4011, 4013	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle –rickshaws and three wheeled powered cycle rickshaws	I	5%
191.	4016	Erasers	I	5%
191A	4017	Waste or scrap of hard rubber [35/2017-IGST dated 13.10.2017 – Sno. 191A inserted]	I	5%
192.	4101	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split	I	5%
193.	4102	Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled	I	5%
		or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194.	4103	Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split	I	5%
195.	4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared	I	5%
196.	4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared	I	5%
197.	4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared	I	5%
197A	4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114	I	5%
197B	4112	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	I	5%
197C	4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114	I	5%
197D	4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	I	5%
197E	4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour [06/2022-IGST dated 13.07.2022 – Snos. 197A to 197E omitted] [43/2017-IGST dated 14.11.2017 – Snos. 197A to 197E inserted]	I	5%
198.	4401	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	I	5%
198A	4501	Natural cork, raw or simply prepared [25/2018-IGST/31.12.2018 –Sno. 198A inserted]	I	5%
198AA	4601,4602	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork [27/2017-IGST dated 22.09.2017 – Sno. 198A inserted; 07-IGST/25.01.2018 – Sl.No.198A amended]	I	5%
198B	4707	Recovered waste or scrap of paper or paperboard [35/2017-IGST dated 13.10.2017 – Sno. 198B inserted]	I	5%
199.	4801	Newsprint, in rolls or sheets	I	5%
200.	4823	Kites, Paper mache articles [27/2017-IGST dated 22.09.2017 – Sno. 200 amended]	I	5%
201.	4901	Brochures, leaflets and similar printed matter, whether or not in single sheets	I	5%
201A	4907	Duty Credit Scrips [35/2017-IGST dated 13.10.2017 – Sno. 201A omitted; 27/22.09.2017 – Sno. 201A inserted]	I	5%
202.	5004 to 5006	Silk yarn	I	5%
203.	5007	Woven fabrics of silk or of silk waste [14/2021-IGST dated 18.11.2021 – Sno. 203 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
204.	5104	Garneted stock of wool or of fine or coarse animal hair, shoddy wool	I	5%
205.	5105	Wool and fine or coarse animal hair, carded or combed	I	5%
206.	5106 to 5110	Yarn of wool or of animal hair	I	5%
207.	5111 to 5113	Woven fabrics of wool or of animal hair [14/2021-IGST dated 18.11.2021 – Sno. 207 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
208.	5201 to 5203	Cotton and Cotton waste	I	5%
209.	5204	Cotton sewing thread, whether or not put up for retail sale	I	5%
210.	5205 to 5207	Cotton yarn [other than khadi yarn]	I	5%
211.	5208 to 5212	Woven fabrics of cotton [14/2021-IGST dated 18.11.2021 – Sno. 211 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
212.	5301	All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)	I	5%
213.	5302	True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)	I	5%
214.	5303	All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)	I	5%
215.	5305 to 5308	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir pith compost, pre-packaged and labelled put up in unit container and bearing a brand name [06/2022-IGST dated 13.07.2022 – Sno. 215 amended] [19/2018-IGST dated 26.07.2018 – Words in bold inserted]	I	5%
216.	5309 to 5311	Woven fabrics of other vegetable textile fibres, paper yarn [14/2021-IGST dated 18.11.2021 – Sno. 216 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
217.	5407, 5408	Woven fabrics of manmade textile materials [14/2021-IGST dated 18.11.2021 – Sno. 217 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
218.	5512 to 5516	Woven fabrics of manmade staple fibres [14/2021-IGST dated 18.11.2021 – Sno. 218 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
218A	5605 00 10	Real zari thread (gold) and silver thread, combined with textile thread [35/2017-IGST dated 13.10.2017 – Sno. 218A inserted]	I	5%
218AA	5605 00 20	Imitation zari thread or yarn known by any name in trade parlance [09/2023-IGST dated 26.07.2013 – Sno. 218AA inserted]	I	5%
218B	5607	Jute twine, coir cordage or ropes [14/2021-IGST dated 18.11.2021 – SNo. 218B omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
218C	5608	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials [14/2021-IGST dated 18.11.2021 – SNo. 218C omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
218D	5609	Products of coir [43/2017-IGST dated 14.11.2017 - SNos. 218B to 218D inserted]	I	5%
219.	5702, 5703, 5705	Coir mats, matting, floor covering and handloom durries [19/2018-IGST dated 26.07.2018 – Words in bold inserted; 35/2017-IGST dated 13.10.2017 – HS Code 5702 and 5703 inserted]	I	5%
219A	5801	All goods Corduroy fabrics, velvet fabrics [14/2021-IGST dated 18.11.2021 – SNo. 219A omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [19/2018-IGST dated 26.07.2018 – SNo. 219A substituted; 07-IGST/25.01.2018 – Sl.No.219A amended]	I	5%
219AA	5806	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) [14/2021-IGST dated 18.11.2021 – SNo. 219AA omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [43/2017-IGST dated 14.11.2017 - SNo. 219AA inserted]	I	5%
219B	5808	Saree fall [14/2021-IGST dated 18.11.2021 – SNo. 219B omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [27/2017-IGST dated 22.09.2017 – SNos. 219A and 219B inserted]	I	5%
220.	5809, 5810	Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, gizai [14/2021-IGST dated 18.11.2021 – SNo. 220 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
221.	60	Knitted or crocheted fabrics [All goods] 14/2021-IGST dated 18.11.2021 – SNo. 221 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
222.	61 or 6501 or 6505	Articles of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece [14/2021-IGST dated 18.11.2021 – SNo. 222 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [19/2018-IGST dated 26.07.2018 – Words in bold inserted]	I	5%
223.	62	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece [14/2021-IGST dated 18.11.2021 – SNo. 223 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	I	5%
224.	63 [other than 6305 32 00, 6305 33 00, 6309]	Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece [14/2021-IGST dated 18.11.2021 – SNo. 224 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [43/2017-IGST dated 14.11.2017 - SNo. 224 amended; 25/2018-IGST/31.12.2018 –SNo. 224 amended; SNo. 224 amended by 14/2019-IGST/30.09.2019 – Heading 6305 3300 inserted]	I	5%
224A	6309 or 6310	Worn clothing and other worn articles; rags [14/2021-IGST dated 18.11.2021 – SNo. 224A omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [43/2017-IGST dated 14.11.2017 - SNo. 224A inserted; 07-IGST/25.01.2018 – Sl.No.224A amended]	I	5%
225.	64	Footwear of sale value having a retail sale price not exceeding Rs. 1000 500 per pair provided that such retail sale price is indelibly marked or embossed on the footwear itself. [14/2021-IGST dated 18.11.2021 – SNo. 225 omitted - Changes effective from 01.01.2022; 21/2021-IGST dated 31.12.2021] [19/2018-IGST dated 26.07.2018; 25/2018-IGST/31.12.2018 – Strikethrough words deleted]	I	5%
225A	6602 00 00	Walking-sticks including seat sticks	I	5%
225B	6815	Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks [43/2017-IGST dated 14.11.2017 - SNo. 225A inserted; 25/2018-IGST/31.12.2018 – SNo. 225A amended]	I	5%
226.	6901 00 10	Bricks of fossil meals or similar siliceous earths	I	5%
227.	6904 10 00	Building bricks	I	5%
228.	6905 10 00	Earthen or roofing tiles [01/2022-IGST dated 31.03.2022 – SNo. 225B to 228 Omitted	I	5%
228A	7001	Cullet or other waste or scrap of glass [35/2017-IGST dated 13.10.2017 – SNo. 228A inserted]	I	5%
229.	7018	Glass beads.	I	5%
230.	84	Pawan Chakki that is Air Based Atta Chakki [06/2022-IGST dated 13.07.2022 - SNo. 230 omitted]	I	5%
230A	8407 10 00, 8411	Aircraft engines [43/2017-IGST dated 14.11.2017 - SNo. 230A inserted]	I	5%
231.	8413, 8413 91	Hand pumps and parts thereof	I	5%
232.	8419 12	Solar water heater and system [06/2022-IGST dated 13.07.2022 - SNo. 232 omitted]	I	5%
233.	8437	Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof [06/2022-IGST dated 13.07.2022 - SNo. 233 omitted]	I	5%
234.	84, 85 or 94	Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants, (h) Photo voltaic cells, whether or not assembled in modules or made up into panels Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service [SNo. 234(h) inserted by Corrigendum dated 27.07.2017; 25/2018-IGST/31.12.2018 – Explanation inserted] [08/2021-IGST dated 30.09.2021-Sno. 234 omitted]	I	5%
234A	84 or 85	E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer [06/2022-IGST dated 13.07.2022 - SNo. 234A omitted] [35/2017-IGST dated 13.10.2017 – SNo. 234A inserted; 43/2017-IGST dated 14.11.2017 - SNo. 234A amended]	I	5%
234B	8504	Charger or charging station for Electrically operated vehicles [12/2019-IGST/31.07.2019 – SNo. 234B Inserted]	I	5%
234C	8509	Wet grinder consisting of stone as grinder [06/2022-IGST dated 13.07.2022 - SNo. 234C omitted] [SNo. 234C inserted by 14/2019-IGST/30.09.2019]	I	5%
235.	8601	Rail locomotives powered from an external source of electricity or by electric accumulators	I	5%
236.	8602	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof	I	5%
237.	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604	I	5%
238.	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)	I	5%
239.	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)	I	5%
240.	8606	Railway or tramway goods vans and wagons, not self-propelled	I	5%
241.	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof	I	5%
242.	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) mootorized, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing [SNos. 235 to 242 omitted by 14/2019-IGST/30.09.2019]	I	5%
242A	87	Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. [12/2019-IGST/31.07.2019 – SNo. 242A Inserted]	I	5%
243.	8713	Carriages for disabled persons, whether or not mootorized or otherwise mechanically propelled	I	5%
243A	8714 20	Parts and accessories of carriage for disabled persons	I	5%
243B	88 or Any other chapter	Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads [07-IGST/25.01.2018 – Sl.No.243A inserted; 25/2018-IGST/31.12.2018 – SNo. 243A amended]	I	5%
244.	8802 or 8806	Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use. [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated].	I	5%
245.	8807 8803	Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III). [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	I	5%
246.	8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods	I	5%
247.	8902	Fishing vessels; factory ships and other vessels for processing or preserving fishery products	I	5%
248.	8904	Tugs and pusher craft	I	5%
249.	8905	Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms	I	5%
250.	8906	Other vessels, including warships and lifeboats other than rowing boats	I	5%
251.	8907	Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)	I	5%
252.	Any chapter	Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907	I	5%
253.	90	Coronary stents and coronary stent systems for use with cardiac catheters	I	5%
254.	90 or any other Chapter	Artificial kidney	I	5%
255.	90 or 84	Disposable sterilized dialyzer or micro barrier of artificial kidney	I	5%
255A	9021	Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] [06/2022-IGST dated 13.07.2022 - SNo. 255A inserted]	I	5%
256.	90 or any other Chapter	Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs	I	5%
257.	90 or any other Chapter	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule	I	5%
257A	9404	Cotton quilts of sale value not exceeding Rs. 1000 per piece [27/2017-IGST dated 22.09.2017 – SNo. 257A inserted]	I	5%
257B	9401 10 00	Aircraft seats [43/2017-IGST dated 14.11.2017 - SNo. 257B inserted]	I	5%
258.	9405 9405 50 31	Kerosene pressure lantern [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	I	5%
259.	9405 91 00, 9405 92 00 or 9405 99 00	Parts of kerosene pressure lanterns including gas mantles	I	5%
259A	4016or 9503	Toy balloons made of natural rubber latex [01-IGST/ 02.06.21 – HS CODE “4016” DELETED]	I	5%
259B	9507	Fishing hooks	I	5%
259C	9601	Worked corals other than articles of coral [43/2017-IGST dated 14.11.2017 – 259A and 259B inserted; 27/2017-IGST dated 22.09.2017 – SNo. 259A (259C) inserted]	I	5%
260	9603 [other than 9603 10 00]	Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] [27/2017-IGST dated 22.09.2017 – SNo. 260 amended]	I	5%
261.	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	I	5%
262.	9705	Numismatic coins	I	5%
263.	9804	Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.	I	5%
263A	Any chapter	Rosaries, prayer beads or Hawan samagri [27/2017-IGST dated 22.09.2017 – SNo. 263A inserted]	I	5%
264	Any chapter	Biomass briquettes or solid bio fuel pellets [06/2022-IGST dated 13.07.2022 - SNo. 264 omitted] [19/2018-IGST dated 26.07.2018 – The words “or solid bio fuel pellets” inserted; 35/2017-IGST dated 13.10.2017 – SNo. 264 inserted]	I	5%

List 1 [See S.No.180 of the Schedule I]

(1) Amikacin

(2) Amphotericin-B

(3) Amrinone

(4) Aprotinin

(5) Baclofen

(6) Bleomycin

(7) Busulphan

(8) BCG vaccine, Iopromide, Iotrolan

(9) Chlorambucil

(10) Chorionic Gonadotrophin

(11) Clindamycin

(12) Cyclophosphamide

(13) Dactinomycin

(14) Daunorubicin

(15) Desferrioxamine

(16) Dimercaprol

(17) Disopyramide phosphate

(18) Dopamine

(19) Eptifibatide

(20) Glucagon

(21) Hydroxyurea

(22) Isoprenaline

(23) Isoflurane

(24) Lactulose

(25) Lomustine

(26) Latanoprost

(27) Melphalan

(28) Mesna

(29) Methotrexate

(30) MMR (Measles, mumps and rubella) vaccine

(31) Mustin Hydrochloride

(32) Pancuronium Bromide

(33) Praziquantel

(34) Protamine

(35) Quinidine

(36) Sodium Cromoglycate spin caps and cartridges

(37) Sodium Hyalauronatesterile 1% and 1.4% solution

(38) Somatostatin

(39) Strontium Chloride (85Sr.)

(40) Thioguanine

(41) Tobramycin

(42) TetanusImmunoglobin

(43) Typhoid Vaccines:

(a) VI Antigen of Salmonella Typhi, and

(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi

(44) Tretinoin

(45) Tribavirin / Ribavirin

(46) Urokinase

(47) Ursodeoxycholic Acid

(48) Vancomycin

(49) Vasopressin

(50) Vecuronium Bromide

(51) Zidovudine

(52) 5-Fluorouracil

(53) Pegulated Liposomal Doxorubicin Hydrochloride injection

(54) Ketoanalogue preparation of essential amino acids

(55) Pergolide

(56) Kit for bedside assay of Troponin-T

(57) Solution for storing, transporting, flushing donor organs for transplant

(58) Miltefosine

(59) Milrinone Lactate

(60) Methoxy Isobutile Isonitrile (MIBI)

(61) Haemophilus Influenzae Type b Vaccine

(62) Mycophenolate Sodium

(63) Verteporfin

(64) Daclizumab

(65) Ganciclovir

(66) Drotrecoginalfa (activated)

(67) Eptacogalfa activated recombinant coagulation factor VIIa

(68) Muromonab CD3

(69) Japanese encephalitis vaccine

(70) Valganciclovir

(71) Low molecular weight heparin

(72) Efavirenz

(73) Emtricitabine;

(74) Azathioprine;

(75) Antinomycin D;

(76) Cytosine Arabinoside (Cytarabine);

(77) Vinblastine Sulphate

(78) Vincristine;

(79) Eurocollins Solution;

(80) Everolimus tablets/dispersible tablets;

(81) Poractant alfa

(82) Troponin-I whole blood test kit;

(83) Blower/mister kit for beating heart surgery;

(84) Fluoro Enzyme Immunoassay Diagnostic kits.

(85) Tablet Telbivudine

(86) Injection Exenatide

(87) DTaP-IPV-Hibor PRP-T combined Vaccine

(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)

(89) Injection Thyrotropin Alfa

(90) Injection Omalizumab.

(91) Abatacept

(92) Daptomycin

(93) Entacevir

(94) Fondaparinux Sodium

(95) Influenza Vaccine

(96) Ixabepilone

(97) Lapatinib

(98) Pegaptanib Sodium injection

(99) Suntinib Malate

(100) Tocilizumab

(101) Agalsidase Beta

(102) Anidulafungin

(103) Capsofungin acetate

(104) Desflurane USP

(105) Heamostatic Matrix with Gelatin and human Thrombin

(106) Imiglucerase

(107) Maraviroc

(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)

(109) Sorafenib tosylate

(110) Varenciline tartrate

(111) 90 Yttrium

(112) Nilotinib

(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection

(114) Micafungin sodium for injection

(115) Bevacizumab

(116) Raltegravir potassium

(117) Rotavirus Vaccine (Live Oral Pentavalent)

(118) Pneumococcal Polysaccharide Vaccine

(119) Temsirolimus Concentrate for infusion for injection

(120) Natalizumab

(121) Octreotide

(122) Somatropin

(123) Aurothiomalate Sodium

(124) Asparaginase

(125) Agglutinating Sera

(126) Anti-Diphtheria Normal Human Immunoglobulin

(127) Anti-human lymophocyte immunoglobulin IV

(128) Anti-human thymocyte immunoglobulin IV

(129) Anti-Pertussis Normal Human Immunoglobulin

(130) Anti-Plague serum

(131) Anti-Pseudomonas Normal Human Immunoglobulin

(132) Basiliximab

(133) Beractant Intra-tracheal Suspension

(134) Blood group sera

(135) Botulinum Toxin Type A

(136) Burn therapy dressing soaked in gel

(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders

(138) Bovine Albumin

(139) Bretyleum Tossylate

(140) Calcium Disodium Edetate

(141) Carmustine

(142) Cesium Tubes

(143) Calcium folinate

(144) Cholestyramine

(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)

(146) Cobalt-60

(147) Corticotrophin

(148) Cyanamide

(149) Diagnostic Agent for Detection of Hepatitis B Antigen

(150) Diagnostic kits for detection of HIV antibodies

(151) Diphtheria Antitoxin sera

(152) Diazoxide

(153) Edrophonium

(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]

(155) Epirubicin

(156) Fibrinogen

(157) Floxuridine

(158) Flucytosin

(159) Flecainide

(160) Fludarabine Phosphate

(161) Foetal Bovine Serum (FBS)

(162) Gadolinium DTPA Dimeglumine

(163) Gallium Citrate

(164) Gasgangrene Anti-Toxin Serum

(165) Goserlin Acetate

(166) Hepatitis B Immunoglobulin

(167) Hexamethylmelamine

(168) Hydralazine

(169) Idarubicine

(170) Idoxuridine

(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.

(172) Inactivated rabies vaccine [Human diploid cell]

(173) Inactivated rabies vaccine [Vero-cell]

(174) Intravenous amino acids

(175) Intravenous Fat Emulsion

(176) Iopamidol

(177) Iohexol

(a) Indium(III) inbleomycin

(b) Indium113 Sterile generator and elution accessories

(c) Indium113 in brain scanning kit

(d) Indium113 in liver scanning kit

(178) Iscador, CLIA diagnostic kits

(179) Levodopa with benserazine

(180) Lenograstim

(181) Meningococcoal A and C combined vaccine with diluant solvent

(182) Methicillin

(183) Metrizamide Inj with diluant

(184) Monocomponent insulins

(185) Mycophenolate Mofetil

(186) Normal Human plasma

(187) Normal Human immunoglobulin

(188) Nuclear magnetic resonance contrast agent

(189) Normal Human serum Albumin

(190) Penicillamine

(191) Pentamidine

(192) Penicillinase

(193) Poliomyelitis vaccine (inactivated and live)

(194) Potassium Aminobenzoate

(195) Porcine Insulin Zinc Suspension

(196) Prednimustine

(197) Porcine and Bovine insulin

(198) Purified Chick Embryo Cell Rabies Vaccine

(199) Pyridostigmine

(200) Pneumocystis cariniiI F kits

(201) Prostaglandin E1 (PGE1)

(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)

(203) Radioisotope TI 201

(a) Rabbit brains thromboplastin for PT test

(b) Reagent for PT tests

(c) Human Thrombin for TT tests

(204) Rabies immune globulin of equine origin

(205) Sevoflurane

(206) Recuronium Bromide

(207) Septopal beads and chains

(208) Sodium Arsenate

(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones

(210) Solution of Nucleotides and Nucliosides

(211) Specific Desensitizing Vaccine

(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding

(213) Strontium SR-89 Chloride

(214) Suxamethonium Chloride

(215) Selenium-75

(216) Teicoplanin

(217) Tetrofosmin

(218) Ticarcillin

(219) Tranexamic Acid

(220) Tocainide

(221) Tri-iodothyronine

(222) Triethylene Tetramine

(223) Thrombokinase

(224) Teniposide

(225) Trans-1-diamino cyclohexane Oxalatoplatinum

(226) Ticarcillin Disodium and Potassium Clavulanate combination

(227) Vindesin Sulphate

(228) X-ray diagnostic agents, the following:-

(a) Propylidone

(b) Ethyliodophenylundecylate

(c) Iodipammide methyl glucamine

(d) Lipidollutra fluid

(e) Patentblue

(f) Zalcitabine

(229) Zoledronic Acid

(230) Anti-Haemophilic Factors Concentrate (VIII and IX)
(231) Diethylcarbamazine
[ inserted by 1-IGST /02.06.21]

(232) Pembrolizumab(Keytruda)

[inseted by 08-IGST/30.09.2021]

List 2 [See S.No.181 of the Schedule I]

(1) Streptomycin

(2) Isoniazid

(3) Thiacetazone

(4) Ethambutol

(5) Sodium PAS

(6) Pyrazinamide

(7) Dapsone

(8) Clo- fazamine

(9) Tetracycline Hydrochloride

(10) Pilocarpine

(11) Hydrocortisone

(12) Idoxuridine

(13) Acetazolamide

(14) Atro- pine

(15) Homatroprn

(16) Chloroquine

(17) Amodiaquine

(18) Quinine

(19) Pyrimethamine

(20) Sulfametho pyrezine

(21) Diethyl Carbamazine

(22) Arteether or formulation of artemisinin.

List 3 [See S.No.257 of the Schedule I]

(A)	(1)	Braille writers and braille writing instruments
	(2)	Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
	(3)	Canes, Electronic aids like the Sonic Guide
	(4)	Optical, Environmental Sensors
	(5)	Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
	(6)	Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
	(7)	Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
	(8)	Drafting, Drawing aids, tactile displays
	(9)	Specially adapted clocks and watches
(B)	(1)	Orthopaedic appliances falling under heading No. 90.21 of the First Schedule [06/2022-IGST dated 13.07.2022 – B(1) omitted]
	(2)	Wheel chairs falling under heading No. 87.13 of the First Schedule
	(3)	Retro fitment kits for vehicles used by the disabled. [08/2021-IGST dated 30.09.2021-B(3) inserted]
(C)		Artificial electronic larynx and spares thereof
(D)		Artificial electronic ear (Cochlear implant)
(E)	(1)	Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
	(2)	Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
	(3)	Braille paper
	(4)	All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
	(5)	Aids for improving mobility of the blind such as electronic orientation and obstacle detecting appliance and white canes
	(6)	Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
	(7)	Assistive listening devices, audiometers
	(8)	External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
	(9)	Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.

IGST Schedule II – 12%

SNo.	Ch/ Head/ Sub- head/ Tariff item	Description of Goods	IGST Sch		Rate
(1)	(2)	(3)
1.	01012100, 010129	Live horses	II		12%
2.	0202	Meat of bovine animals, frozen and put up in unit containers	II		12%
3.	0203	Meat of swine, frozen and put up in unit containers	II		12%
4.	0204	Meat of sheep or goats, frozen and put up in unit containers	II		12%
5.	0205	Meat of horses, asses, mules or hinnies, frozen and put up in unit containers	II		12%
6.	0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers	II		12%
7.	0207	Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers	II		12%
8.	0208	Other meat and edible meat offal, frozen and put up in unit containers	II		12%
9.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers	II		12%
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 [43/2017-IGST dated 14.11.2017 - SNos. 2 to 10 omitted]	II		12%
11.	0402 91 10, 0402 99 00	Condensed milk [43/2017-IGST dated 14.11.2017 - SNo. 11 inserted]	II		12%
12.	0405	Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads	II		12%
13.	0406	Cheese	II		12%
14.	0801	Brazil nuts, dried, whether or not shelled or peeled and desiccated coconuts [Amended by Corrigendum dated 27.07.2017; [43/2017-IGST dated 14.11.2017 The words “and desiccated coconuts” omitted]	II		12%
15.	0802	Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [27/2017-IGST dated 22.09.2017 – SNo. 15 amended]	II		12%
16.	0804	Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) mangoes and mangosteens, dried [06/2022-IGST dated 13.07.2022 - SNo. 16 amended] [35/2017-IGST dated 13.10.2017 – The word mangoes deleted]	II		12%
16A.	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), dried [Corrigendum dated 12.7.2017 – SNo. 16A inserted]	II		12%
17.	0813	Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled] [35/2017-IGST dated 13.10.2017 – SNo. 17 amended; 27/2017-IGST dated 22.09.2017 – SNo. 17 amended]	II		12%
18.	1108	Starches; inulin	II		12%
19.	1501	Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503	II		12%
20.	1502	Fats of bovine animals, sheep or goats, other than those of heading 1503	II		12%
21.	1503	Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	II		12%
22.	1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	II		12%
23.	1505	Wool grease and fatty substances derived therefrom (including lanolin)	II		12%
24.	1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	II		12%
25.	1516	Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	II		12%
26.	1517	Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516.	II		12%
27.	1518	Animal or microbial fats and animal or microbial 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included. [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	II		12%
28.	1601	Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	II		12%
29.	1602	Other prepared or preserved meat, meat offal , blood or insects [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	II		12%
30.	1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	II		12%
31.	1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	II		12%
32.	1605	Crustaceans, molluscs and other aquatic invertebrates prepared or preserved	II		12%
32A	1701 91, 1701 99	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)	II		12%
32AA	1704	Sugar boiled confectionery [07-IGST/25.01.2018 – Sl.No.32AA inserted]	II		12%
32B	1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared [43/2017-IGST dated 14.11.2017 - SNos. 32A and 32B inserted]	II		12%
33.	2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	II		12%
34.	2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	II		12%
35.	2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	II		12%
36.	2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006	II		12%
37.	2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006	II		12%
38.	2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)	II		12%
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 sweetening matter	II		12%
40.	2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; 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	II		12%
41.	2009	Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	II		12%
41A	2009 89 90	Tender coconut water, pre-packaged and labelled 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 41A amended] [18/2021-IGST/28.12.2021 – SNo. 41A inserted]	II		12%
42.	2101 30	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	II		12%
43.	2102	Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders [43/2017-IGST dated 14.11.2017 - SNo. 43 amended]	II		12%
44.	2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]	All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings [43/2017-IGST dated 14.11.2017 - SNo. 44 amended]	II		12%
45.	2106	Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter [27/2017-IGST dated 22.09.2017 – SNo. 45 amended; 43/2017-IGST dated 14.11.2017 – The words “including idli / dosa batter” omitted]]	II		12%
46.	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], pre-packaged and labelled 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] [06/2022-IGST dated 13.07.2022 - SNo. 46 amended] [35/2017-IGST dated 13.10.2017 – SNo. 46 amended; 27/2017-IGST dated 22.09.2017 – SNo. 46 amended]	II		12%
46A	2106 90 91	Diabetic foods [43/2017-IGST dated 14.11.2017 - SNo. 46A inserted]	II		12%
46B	2201	Drinking water packed in 20 litres bottles [07-IGST/25.01.2018 – Sl.No.46B inserted]	II		12%
47.	2202 99 10	Soya milk drinks	II		12%
48.	2202 99 20	Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] [12/2022-IGST dated 30.12.2022 – SNo. 48 amended]	II		12%
49.	2202 99 90	Tender coconut water put up in unit container and,- bearing a registered brand name (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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] [18/2021-IGST/28.12.2021 – SNo. 49 omitted; 27/2017-IGST dated 22.09.2017 – SNo. 49 amended]	II		12%
50.	2202 99 30	Beverages containing milk	II		12%
51.	2515 12 10	Marble and travertine blocks	II		12%
52.	2516	Granite blocks	II		12%
53.	28	Anaesthetics	II		12%
54.	28	Potassium Iodate	II		12%
55.	28	Steam	II		12%
56.	28 or 38	Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985	II		12%
57.	2801 20	Iodine	II		12%
57A	2804 40 10	Medical grade oxygen [43/2017-IGST dated 14.11.2017 - SNo. 57A inserted]	II		12%
57B	2809	Fertilizer grade phosphoric acid [19/2018-IGST dated 26.07.2018 – SNo. 57B omitted; 07-IGST/25.01.2018 – Sl.No.57B inserted]	II		12%
58.	2847	Medicinal grade hydrogen peroxide	II		12%
59.	29 or 3808 93	Gibberellic acid	II		12%
60.	3001	Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included	II		12%
61.	3002	Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products	II		12%
62.	3003	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments	II		12%
63.	3004	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale	II		12%
64.	3005	Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes	II		12%
65.	3006	Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives and Ostomy appliances] [06/2022-IGST dated 13.07.2022 - SNo. 65 amended]	II		12%
66.	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	II		12%
67.	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers	II		12%
68.	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers	II		12%
69.	3105	Mineral or chemical fertilisers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers [Snos. 66, 67, 68 and 69 omitted by 16/2017-IGST dated 30.06.2017]	II		12%
70.	3215	All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink [06/2022-IGST dated 13.07.2022 - SNo. 70 omitted] [43/2017-IGST dated 14.11.2017 - SNo. 70 amended]	II		12%
71.	3215	Ball pen ink [43/2017-IGST dated 14.11.2017 - SNo. 71 omitted]	II		12%
72.	3306 10 10	Tooth powder	II		12%
73.	3307 41 00	Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] [27/2017-IGST dated 22.09.2017 – SNo. 73 amended]	II		12%
74.	29, 30, 3301	Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil	II		12%
75.	3406	Candles, tapers and the like	II		12%
75A.	3605 00 10	All goods [[03/2020-IGST/25.03.2020 – SNo. 75A inserted]	II		12%
76.	3701	Photographic plates and film for x-ray for medical use	II		12%
77.	3705	Photographic plates and films, exposed and developed, other than cinematographic film	II		12%
78.	3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.	II		12%
78A	3808	The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan [07-IGST/25.01.2018 – Sl.No.78A inserted]	II		12%
79.	3818	Silicon wafers	II		12%
80.	3822	All diagnostic kits and reagents	II		12%
80A	3826	Bio-diesel(other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel) [07-IGST/25.01.2018 – Sl.No.80A inserted] [08-IGST/30.09.2021 – Letters in Bold inserted ]	II		12%
80AA	3923 or 6305	Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods [SNo. 80AA inserted by 14/2019-IGST/30.09.2019; SNo. 80AA omitted by 26/2019-IGST/30.12.2019]	II		12%
81.	3926	Feeding bottles	II		12%
82.	3926	Plastic beads	II		12%
83.	4007	Latex Rubber Thread	II		12%
84.	4014	Nipples of feeding bottles	II		12%
85.	4015	Surgical rubber gloves or medical examination rubber gloves	II		12%
85A	4016	Rubber bands [27/2017-IGST dated 22.09.2017 – SNo. 85A inserted]	II		12%
85B	4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114	II		12%
85C	4112	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	II		12%
85D	4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114	II		12%
85E	4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	II		12%
85F	4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour [06/2022-IGST dated 13.07.2022 - SNos. 85B to 85F inserted]	II		12%
86.	4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114	II		12%
87.	4112	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	II		12%
88.	4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 [43/2017-IGST dated 14.11.2017 - SNos. 86, 87, 88 omitted]	II		12%
89.	4202 22 20	Hand bags and shopping bags, of cotton	II		12%
90.	4202 22 30	Hand bags and shopping bags, of jute [43/2017-IGST dated 14.11.2017 – SNos. 89 and 90 amended ]	II		12%
91.	4203	Gloves specially designed for use in sports	II		12%
92.	44 or any Chapter	The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues	II		12%
92A	44, 68, 83	Idols of wood, stone [including marble] and metals [other than those made of precious metals] [27/2017-IGST dated 22.09.2017 – SNo. 92A inserted]	II		12%
93.	4404	Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like	II		12%
94.	4405	Wood wool; wood flour	II		12%
95.	4406	Railway or tramway sleepers (cross-ties) of wood	II		12%
96.	4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]	II		12%
96A	4409	Bamboo flooring [19/2018-IGST dated 26.07.2018 – SNo. 96A inserted]	II		12%
97.	4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood	II		12%
98.	4416	Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves	II		12%
99.	4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	II		12%
99A	4418	Bamboo wood building joinery [07-IGST/25.01.2018 – Sl.No.99A inserted]	II		12%
99B	4419	Tableware and Kitchenware of wood [27-IGST dated 22.09.2017 – SNo. 99A inserted; 07-IGST/25.01.2018- SNo. renumbered as 99B]	II		12%
100.	4420	Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94	II		12%
101.	4421	Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]	II		12%
101A	4502 00 00	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	II		12%
101B	4503	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	II		12%
101C	4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork [25/2018-IGST/31.12.2018 –SNos. 101A, 101B, 101C inserted]	II		12%
102.	4501	Natural cork, raw or simply prepared [25/2018-IGST/31.12.2018 –SNo. 102 omitted]	II		12%
103.	4601	Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials	II		12%
104.	4602	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah [07-IGST/25.01.2018 – Sl.No.103 and 104 omitted]	II		12%
105.	4701	Mechanical wood pulp	II		12%
106.	4702	Chemical wood pulp, dissolving grades	II		12%
107.	4703	Chemical wood pulp, soda or sulphate, other than dissolving grades	II		12%
108.	4704	Chemical wood pulp, sulphite, other than dissolving grades	II		12%
109.	4705	Wood pulp obtained by a combination of mechanical and chemical pulping processes	II		12%
110.	4706	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material	II		12%
111.	4707	Recovered (waste and scrap) paper or paperboard [35/2017-IGST dated 13.10.2017 – SNo. 111 omitted]	II		12%
112.	4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard	II		12%
113.	4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803	II		12%
114.	4805	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter	II		12%
115.	4806 20 00	Greaseproof papers	II		12%
116.	4806 40 10	Glassine papers	II		12%
117.	4807	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets	II		12%
118.	4808	Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803	II		12%
119.	4810	Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size	II		12%
120.	4811	Aseptic packaging paper [06/2022-IGST dated 13.07.2022 - SNo. 120 omitted]	II		12%
121.	4817 30	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	II		12%
122.	4819	Cartons, boxes and cases of corrugated paper or paper board [08/30.09.2021- IGST – Sno.122 omitted]	II		12%
123.	4820	Exercise book, graph book, & laboratory note book and notebooks	II		12%
124.	4823	Paper pulp moulded trays	II		12%
125.	48	Paper splints for matches, whether or not waxed, Asphaltic roofing sheets	II		12%
125A	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed [06/2022-IGST dated 13.07.2022 - SNo. 125A inserted]	II		12%
126.	4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated [25/2018-IGST/31.12.2018 –SNo. 126 omitted]	II		12%
127.	4906 00 00	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing	II		12%
128.	4907	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips] [27/2017-IGST dated 22.09.2017 – SNo. 128 amended]	II		12%
129.	4908	Transfers (decalcomanias)	II		12%
130.	4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	II		12%
131.	4910	Calendars of any kind, printed, including calendar blocks	II		12%
132.	4911	Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices	II		12%
		[08-IGST/30.09.2021– Snos. 127 to 132 omitted ]
132A	5401	Sewing thread of manmade filaments, whether or not put up for retail sale [14/2021-IGST dated 18.11.2021 – SNo. 203 omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	II		12%
132AA	5007	Woven fabrics of silk or of silk waste.	II		12%
132AB	5111	Woven fabrics of carded wool or of carded fine animal hair.	II		12%
132AC	5112	Woven fabrics of combed wool or of combed fine animal hair.	II		12%
132AD	5113	Woven fabrics of coarse animal hair or of horse hair.	II		12%
132AE	5208	Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/ m^2.	II		12%
132AF	5209	Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/ m^2	II		12%
132AG	5210	Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m^2	II		12%
132AH	5211	Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/ m^2	II		12%
132AI	5212	Other woven fabrics of cotton.	II		12%
132AJ	5309	Woven fabrics of flax.	II		12%
132AK	5310	Woven fabrics of jute or of other textile bast fibres of heading 5303.	II		12%
132AL	5311	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. [14/2021-IGST dated 18.11.2021 – SNos. 132AA to 132AL inserted - Changes effective from 01.01.2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021	II		12%
132B	5402, 5403, 5404, 5405, 5406	Synthetic or artificial filament yarns [14/2021-IGST dated 18.11.2021 – SNo. 132B omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	II		12%
132BA	5401	Sewing thread of man-made filaments, whether or not put up for retail sale.	II		12%
132BB	5402	Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.	II		12%
132BC	5403	Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.	II		12%
132BD	5404	Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.	II		12%
132BE	5405	Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.	II		12%
132BF	5406	Man-made filament yarn (other than sewing thread), put up for retail sale.	II		12%
132BG	5407	Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.	II		12%
132BH	5408	Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405. [14/2021-IGST dated 18.11.2021 – SNos. 132BA to 132BH inserted - Changes effective from 01.01.2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021]	II		12%
132C	5508	Sewing thread of manmade staple fibres [14/2021-IGST dated 18.11.2021 – SNo. 132C omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	II		12%
132CA	5501	Synthetic filament tow.	II		12%
132CB	5502	Artificial filament tow	II		12%
132CC	5503	Synthetic staple fibres, not carded, combed or otherwise processed for spinning.	II		12%
132CD	5504	Artificial staple fibres, not carded, combed or otherwise processed for spinning.	II		12%
132CE	5505	Waste (including noils, yarn waste and garnetted stock) of man-made fibres.	II		12%
132CF	5506	Synthetic staple fibres, carded, combed or otherwise processed for spinning.	II		12%
132CG	5507	Artificial staple fibres, carded, combed or otherwise processed for spinning.	II		12%
132CH	5508	Sewing thread of man-made staple fibres, whether or not put up for retail sale.	II		12%
132CI	5509	Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.	II		12%
132CJ	5510	Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.	II		12%
132CK	5511	Yarn (other than sewing thread) of man- made staple fibres, put up for retail sale.	II		12%
132CL	5512	Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.	II		12%
132CM	5513	Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.	II		12%
132CN	5514	Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.	II		12%
132CO	5515	Other woven fabrics of synthetic staple fibres.	II		12%
132CP	5516	Woven fabrics of artificial staple fibres. [14/2021-IGST dated 18.11.2021 – SNos. 132CA to 132CP inserted - Changes effective from 01.01.2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021]	II		12%
132D	5509, 5510, 5511	Yarn of manmade staple fibres [14/2021-IGST dated 18.11.2021 – SNo. 132D omitted-Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [35/2017-IGST dated 13.10.2017 – SNo. 132A to 132D inserted]	II		12%
133.	5601	Wadding of textile materials and articles thereof; such as Absorbent cotton wool [except cigarette filter rods] [07-IGST/25.01.2018 – Sl.No.133 amended]	II		12%
134.	5602	Felt, whether or not impregnated, coated, covered or laminated	II		12%
135.	5603	Nonwovens, whether or not impregnated, coated, covered or laminated	II		12%
136.	5604	Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics	II		12%
137.	5605	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance such as Real zari thread (gold) and silver thread, combined with textile thread) [09/2023-IGST dated 26.07.2023 – words in bold inserted] [35/2017-IGST dated 13.10.2017 – Strikethrough words deleted]	II		12%
138.	5606	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn	II		12%
139.	5607	Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes] [14/2021-IGST dated 18.11.2021 – SNo. 139 amended- Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [43/2017-IGST dated 14.11.2017 - SNo. 139 amended]	II		12%
139A	5608	Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials. [14/2021-IGST dated 18.11.2021 – SNo. 139A inserted - Changes effective from 01.01.2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021]	II		12%
140.	5608	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials [43/2017-IGST dated 14.11.2017 - SNo. 140 omitted]	II		12%
141.	5609	Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] [43/2017-IGST dated 14.11.2017 - SNo. 141 amended]	II		12%
142.	5701	Carpets and other textile floor coverings, knotted, whether or not made up	II		12%
143.	5702	Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs	II		12%
144.	5703	Carpets and other textile floor coverings (including Turf), tufted, whether or not made up	II		12%
145.	5704	Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up	II		12%
146.	5705	Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I [19/2018-IGST dated 26.07.2018 – Words in bold inserted]	II		12%
146A	5801	Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806. 14/2021-IGST dated 18.11.2021 – SNo. 146A inserted - Changes effective from 01.01.2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021]	II		12%
147.	5801	Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 [19/2018-IGST dated 26.07.2018 – SNo. 147 omitted; 07-IGST/25.01.2018 –“Velvet fabric” inserted; 27/2017-IGST dated 22.09.2017 – SNo. 147 amended]	II		12%
148.	5802	Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703	II		12%
149.	5803	Gauze, other than narrow fabrics of heading 5806	II		12%
150.	5804	Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006	II		12%
151.	5805	Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up	II		12%
151A	5806	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). [14/2021-IGST dated 18.11.2021 – SNo. 151A inserted - Changes effective from 01.01.2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021]	II		12%
152.	5806	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) [43/2017-IGST dated 14.11.2017 - SNo. 152 omitted]	II		12%
153.	5807	Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered	II		12%
154.	5808	Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall] [14/2021-IGST dated 18.11.2021 – SNo. 154 amended - Changes effective from 01.01. but old rates restored by 21/2021-IGST dated 31.12.2021] [27/2017-IGST dated 22.09.2017 – SNo. 154 amended]	II		12%
155.	5809	Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] [14/2021-IGST dated 18.11.2021 – SNo. 155 amended - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	II		12%
156.	5810	Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] [14/2021-IGST dated 18.11.2021 – SNo. 156 amended - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	II		12%
157.	5811	Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810	II		12%
158.	5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	II		12%
159.	5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	II		12%
160.	5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	II		12%
161.	5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	II		12%
162.	5905	Textile wall coverings	II		12%
163.	5906	Rubberised textile fabrics, other than those of heading 5902	II		12%
164.	5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	II		12%
165.	5908	Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandes-cent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated	II		12%
166.	5909	Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials	II		12%
167.	5910	Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material	II		12%
168.	5911	Textile products and articles, for technical uses, specified in Note 7 to Chapter 59 this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles [14/2021-IGST dated 18.11.2021 – SNo. 168 amended - Changes effective from 01.01.2022 ]	II		12%
168A	6001	Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.	II		12%
168B	6002	Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.	II		12%
168C	6003	Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002.	II		12%
168D	6004	Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.	II		12%
168E	6005	Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004.	II		12%
168F	6006	Other knitted or crocheted fabrics. [14/2021-IGST dated 18.11.2021 – SNos. 168A to 168F inserted - Changes effective from 01.01.2022 2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021]	II		12%
169.	61	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece [14/2021-IGST dated 18.11.2021 – SNo. 169 amended - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	II		12%
170.	62	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece [14/2021-IGST dated 18.11.2021 – SNo. 170 amended - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	II		12%
171.	63 [other than 6309]	Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; rags] [14/2021-IGST dated 18.11.2021 – SNo. 171 omitted - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [43/2017-IGST dated 14.11.2017 - SNo. 171 amended]	II		12%
171A	6305 32 00	Flexible intermediate bulk containers [25/2018-IGST/31.12.2018 –SNo. 171A inserted; SNo. 171A omitted by 26/2019-IGST/30.12.2019]	II		12%
171A1	6301	Blankets and travelling rugs.	II		12%
171A2	6302	Bed linen, table linen, toilet linen and kitchen linen.	II		12%
171A3	6303	Curtains (including drapes) and interior blinds; curtain or bed valances.	II		12%
171A4	6304	Other furnishing articles, excluding those of heading 9404.	II		12%
171A5	6305	Sacks and bags, of a kind used for the packing of goods.	II		12%
171A6	6306	Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.	II		12%
171A7	6307	Other made up articles, including dress patterns.	II		12%
171A8	6308	Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.	II		12%
171A9	6309	Worn clothing and other worn articles.	II		12%
171A10	6310	Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.	II		12%
171A11	64	Footwear of sale value not exceeding Rs.1000 per pair. [14/2021-IGST dated 18.11.2021 – SNos. 171A1 to 171A11 inserted - Changes effective from 01.01.2022 but new rates withdrawn by 21/2021-IGST dated 31.12.2021]	II		12%
171A1	64	Footwear of sale value not exceeding Rs.1000 per pair. [21/2171A021-IGST dated 31.12.2021 – SNo. 171A1 inserted - Changes effective from 01.01.2022]	II		12%
171AA	6501	Textile caps [27/2017-IGST dated 22.09.2017 – SNo. 171A inserted]	II		12%
171B	6505	Hats (knitted/crocheted) or made up from lace or other textile fabrics [43/2017-IGST dated 14.11.2017 - SNo. 171B inserted]	II		12%
172.	6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	II		12%
173.	6602	Walking-sticks, seat-sticks, Whips, riding-crops and the like [25/2018-IGST/31.12.2018 – SNo. 173 amended]	II		12%
174.	6603	Parts, trimmings and accessories of articles of heading 6601 or 6602	II		12%
175.	6701	Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)	II		12%
176.	68	Sand lime bricks or Stone inlay work	II		12%
176A	6802	Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone [27/2017-IGST dated 22.09.2017 – SNo. 176A inserted]	II		12%
176B	6815	Fly ash bricks; Fly ash aggregates; Fly ash blocks Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks [06/2022-IGST dated 13.07.2022 - SNo. 176B amended]	II		12%
176C	6901 00 10	Bricks of fossil meals or similar siliceous earths	II		12%
176D	6904 10 00	Building bricks	II		12%
176E	6905 10 00	Earthen or roofing tiles [01/2022-IGST dated 31.03.2022 – SNo. 176B to 176E inserted]	II		12%
177.	6815	Fly ash bricks and Fly ash blocks [43/2017-IGST dated 14.11.2017 – The words “Fly ash bricks” omitted] [25/2018-IGST/31.12.2018 –SNo. 177 omitted]	II		12%
177A	6909	Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic	II		12%
177B	6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	II		12%
177C	6912	Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china	II		12%
177D	6913	Statues and other ornamental articles	II		12%
		[27/2017-IGST dated 22.09.2017 – SNos. 177A, 177B, 177C and 177D inserted]	II		12%
178.	7015 10	Glasses for corrective spectacles and flint buttons	II		12%
179.	7020	Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns	II		12%
180.	7310 or 7326	Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners [12/2022-IGST dated 30.12.2022 – SNo. 180 amended]	II		12%
181.	7317	Animal shoe nails	II		12%
182.	7319	Sewing needles	II		12%
183.	7321	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel	II		12%
184.	7323	Table, kitchen or other household articles of iron & steel; Utensils	II		12%
185.	7418	Table, kitchen or other household articles of copper; Utensils	II		12%
185A	7419 80 30 7419 99 30	Brass Kerosene Pressure Stove [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [19/2018-IGST dated 26.07.2018 – SNo. 185A inserted]	II		12%
186.	7615	Table, kitchen or other household articles of aluminium; Utensils	II		12%
186A	8214	Pencil sharpeners [03/2023-IGST/28.02.2023 – SNo. 186A inserted]	II		12%
187.	8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor	II		12%
188.	8214	Paper knives, Pencil sharpeners and blades therefor	II		12%
189.	8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware [06/2022-IGST dated 13.07.2022 - SNos. 187 to 189 omitted]	II		12%
189A	8306	Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware [27/2017-IGST dated 22.09.2017 – SNo. 189A inserted]	II		12%
190.	8401	Fuel elements (cartridges), non-irradiated, for nuclear reactors	II		12%
191.	8408	Fixed Speed Diesel Engines of power not exceeding 15HP	II		12%
192.	8413	Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	II		12%
193.	8414 20 10	Bicycle pumps [06/2022-IGST dated 13.07.2022 - SNos. 192 and 193 omitted]	II		12%
194.	8414 20 20	Other hand pumps	II		12%
194A	8419 12	Solar water heater and system [06/2022-IGST dated 13.07.2022 - SNo. 194A inserted]	II		12%
195.	8414 90 12	Parts of air or vacuum pumps and compressors of bicycle pumps [06/2022-IGST dated 13.07.2022 - SNo. 195 omitted]	II		12%
195A	8420	Hand operated rubber roller	II		12%
195AA	8424	Nozzles for drip irrigation equipment or nozzles for sprinklers [19/2018-IGST dated 26.07.2018 – SNo. 195A substituted and 195AA inserted; 27/2017-IGST dated 22.09.2017 – SNo. 195A inserted]	II		12%
195B	8424	Sprinklers; drip irrigation system including laterals; mechanical sprayers [07-IGST/25.01.2018 – Sl.No.76A inserted]	II		12%
196.	8432	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] [43/2017-IGST dated 14.11.2017 - SNo. 196 amended]	II		12%
197.	8433	Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; Parts [8433 90 00] [06/2022-IGST dated 13.07.2022 - SNo. 197 amended] [43/2017-IGST dated 14.11.2017 - SNo. 197 amended]	II		12%
198.	8434	Milking machines and dairy machinery [06/2022-IGST dated 13.07.2022 - SNo. 198 omitted]	II		12%
199.	8436	Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders	II		12%
200.	8452	Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines [43/2017-IGST dated 14.11.2017 - SNo. 200 amended]	II		12%
201.	8479	Composting Machines	II		12%
201A	84,85 or 94 8509	Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28^th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. Of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. Wet grinder consisting of stone as a grinder [43/2017-IGST dated 14.11.2017 - SNo. 201A inserted; SNo. 201A omitted by 14/2019-IGST/30.09.2019 – Shifted to 5% duty list] [08/2021-IGST dated 30.09.2021 – 201A inserted]	II		12% 12%
202.	8517	Telephones for cellular networks or for other wireless networks	II		12%
203.	85	Parts for manufacture of Telephones for cellular networks or for other wireless networks [03/2020-IGST/25.03.2020 – SNos. 202 and 203 omitted]	II		12%
204.	8525 60	Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.	II		12%
205.	8539	LED lamps [06/2022-IGST dated 13.07.2022 - SNo. 205 omitted]	II		12%
205A.	8601	Rail locomotives powered from an external source of electricity or by electric accumulators		II		12%
205B	8602	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof		II		12%
205C	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604		II		12%
205D	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)		II		12%
205E	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)		II		12%
205F	8606	Railway or tramway goods vans and wagons, not self-propelled		II		12%
205G	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof		II		12%
205H	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing [SNos. 205A to 205H inserted by 14/2019-IGST/30.09.2019] – Duty raised to 12% from 5%] [08/2021-IGST dated 30.09.2021- Snos. 205A to 205H omitted]		II		12%
206.	87	Electrically operated vehicles, including two and three wheeled electric motor vehicles [12/2019-IGST/31.07.2019 – SNo. 206 omitted]	II		12%
206A	87	Fuel Cell Motor Vehicles [19/2018-IGST dated 26.07.2018 – SNo. 206A inserted]	II		12%
207.	8701	Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)	II		12%
207A	8710	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles [43/2017-IGST dated 14.11.2017 - SNo. 207A inserted]	II		12%
208.	8712	Bicycles and other cycles (including delivery tricycles), not motorised	II		12%
209.	8714	Parts and accessories of bicycles and other cycles (including delivery tricycles), not rganizin, of 8712	II		12%
210.	8716 20 00	Self-loading or self-unloading trailers for agricultural purposes	II		12%
211.	8716 80	Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles	II		12%
212.	90 or any other Chapter	Blood glucose monitoring system (Glucometer) and test strips	II		12%
213.	90 or any other Chapter	Patent Ductus Arteriousus / Atrial Septal Defect occlusion device	II		12%
214.	9001	Contact lenses; Spectacle lenses	II		12%
215.	9003	Intraocular lens Frames and mountings for spectacles, goggles or the like, and parts thereof [43/2017-IGST dated 14.11.2017 - SNo. 215 amended]	II		12%
216.	9004	Spectacles, corrective [other than goggles for correcting vision] [43/2017-IGST dated 14.11.2017 - SNo. 216 amended]	II		12%
217.	9017 20	Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments [06/2022-IGST dated 13.07.2022 - SNo. 217 omitted]	II		12%
218.	9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments	II		12%
219.	9019	Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	II		12%
220.	9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	II		12%
221.	9021	Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] [06/2022-IGST dated 13.07.2022 - SNo. 221 omitted] [43/2017-IGST dated 14.11.2017 - SNo. 221 amended]	II		12%
222.	9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like	II		12%
222A	9403	Furniture wholly made of bamboo, cane or rattan [43/2017-IGST dated 14.11.2017 - SNo. 222A inserted]	II		12%
223.	9404	Coir products [except coir mattresses]	II		12%
224.	9404	Products wholly made of quilted textile materials	II		12%
224A	9404	Cotton quilts of sale value exceeding ₹ 1000 per piece [27/2017-IGST dated 22.09.2017 – SNo. 224A inserted]	II		12%
225.	9405 9405 50 31	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	II		12%
226.	9405	LED lights or fixtures including LED lamps [06/2022-IGST dated 13.07.2022 - SNo. 226 omitted]	II		12%
227.	9405	LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) [06/2022-IGST dated 13.07.2022 - SNo. 227 omitted]	II		12%
228.	9503	Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]	II		12%
229.	9504	Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]	II		12%
230.	9506	Sports goods other than articles and equipments for general physical exercise	II		12%
231.	9507	Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites [43/2017-IGST dated 14.11.2017 – The words “Fishing hooks” omitted	II		12%
231A	9601	Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) [27/2017-IGST dated 22.09.2017 – SNo. 231A inserted]	II		12%
231B	9607	Slide fasteners and parts thereof [19/2018-IGST dated 26.07.2018 – SNo. 231B inserted; The words “and parts thereof” inserted by 14/2019-IGST/30.09.2019]	II		12%
232.	9608	Pens [other than Fountain pens, stylograph pens]	II		12%
		[08/2021-IGST Dated 30.09.2021- SNO.232 Omitted]
233.	9608, 9609	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk	II		12%
234.	9615	Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof	II		12%
235.	9619 00 30, 9619 00 40, or 9619 00 90 9619	All goods Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material [19/2018-IGST dated 26.07.2018 – SNo. 235 substituted]	II		12%
236.	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, mosaics and similar decorative plaques [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	II		12%
237.	9702	Original engravings, prints and lithographs	II		12%
238.	9703	Original sculptures and statuary, in any material	II		12%
239.	9705	Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]	II		12%
240.	9706	Antiques of an age exceeding one hundred years	II		12%
241.	9804	Other Drugs and medicines intended for personal use	II		12%
242.	-	Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the Organizing State, whichever is higher. Explanation 2.- (1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the Organizing state. (2) Organizing state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. [01-IGST/21.02.2020 – SNo. 242 omitted - IGST on Lottery Run by State Govt Raised to 28% from 12% w.e.f. 1 Mar 2020 (DIndex Code 10272)]	II		12%
243	Any Chapter	Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software [13/2021-IGST dated 27.10.2021 – Sno. 243 omitted] [43/2017-IGST dated 14.11.2017 - SNo. 243 inserted]	II		12%

IGST Schedule III – 18%

SNo.	Ch/ Head/ Sub- head/ Tariff item	Description of Goods	IGST Sch	Rate
(1)	(2)	(3)
1.	0402 91 10, 0402 99 20	Condensed milk [43/2017-IGST dated 14.11.2017 - SNo. 1 omitted]	III	18%
2.	1107	Malt, whether or not roasted	III	18%
3.	1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder] [07-IGST/25.01.2018 – Sl.No.3 amended]	III	18%
4.	1404 90 10	Bidi wrapper leaves (tendu)	III	18%
5.	1404 90 50	Indian katha	III	18%
6.	1517 10	All goods i.e. Margarine, Linoxyn	III	18%
7.	1520 00 00	Glycerol, crude; glycerol waters and glycerol lyes	III	18%
8.	1521	Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured	III	18%
9.	1522	Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes	III	18%
10.	1701 91, 1701 99	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes [43/2017-IGST dated 14.11.2017 - SNo. 10 omitted]	III	18%
11.	1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]	III	18%
12.	1704	Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery] [43/2017-IGST dated 14.11.2017 - SNo. 12 amended; 07-IGST/25.01.2018 – Sl.No.12 amended]	III	18%
12A	1804	Cocoa butter, fat and oil	III	18%
12B	1805	Cocoa powder, not containing added sugar or sweetening matter	III	18%
12C	1806	Chocolates and other food preparations containing cocoa [43/2017-IGST dated 14.11.2017 - SNos. 12A to 12C inserted]	III	18%
13.	1901 [other than 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 mixes and doughs for the preparation of bakers’ wares of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled] [20/2023-IGST/19.10.2023 – words in bold inserted] [43/2017-IGST dated 14.11.2017 – Sno. 13 amended]	III	18%
14.	1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared [43/2017-IGST dated 14.11.2017 – Sno. 14 omitted]	III	18%
15.	1904 [other than 1904 10 20]	All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]	III	18%
16.	1905 [other than 1905 32 11, 1905 90 40]	Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products, un-friedor un-cooked snack pellets, by whatever name called, manufactured through process of extrusion [09/2023-IGST dated 26.07.2023 – words in bold inserted] [43/2017-IGST dated 14.11.2017; 35/2017-IGST dated 13.10.2017 – Sno. 16 amended]	III	18%
16A	2101 11, 2101 12 00	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee [43/2017-IGST dated 14.11.2017 – Sno. 16A inserted]	III	18%
17.	2101 20	All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	III	18%
18.	2103 90 10	Curry paste	III	18%
19.	2103 90 30	Mayonnaise and salad dressings	III	18%
20.	2103 90 40	Mixed condiments and mixed seasoning [43/2017-IGST dated 14.11.2017 – Snos. 18, 19 and 20 omitted]	III	18%
21.	2104	Soups and broths and preparations therefor; omogenized composite food preparations	III	18%
22.	2105 00 00	Ice cream and other edible ice, whether or not containing cocoa	III	18%
23.	2106	Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, Khakhra] [43/2017-IGST dated 14.11.2017 – Sno. 23 amended; 35/2017-IGST dated 13.10.2017 – The word Khakhra inserted 27/2017-IGST dated 22.09.2017 – Sno. 23 amended]	III	18%
24.	2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured [other than Drinking water packed in 20 litres bottles] [07-IGST/25.01.2018 – Sl.No.24 amended]	III	18%
24A	2202 91 00, 2202 99 90	Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] [43/2017-IGST dated 14.11.2017 – Sno. 24A inserted; The words “and caffeinated beverages” inserted by 14/2019-IGST/30.09.2019]	III	18%
25.	2207	Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] [19/2018-IGST dated 26.07.2018 – Words in bold inserted] [12/2022-IGST dated 30.12.2022 – SNo. 25 amended]	III	18%
25A	2207 10 12	Spirits for industrial use [20/2023-IGST/19.10.2023 – SNo. 25A inserted]	III	18%
26.	2209	Vinegar and substitutes for vinegar obtained from acetic acid	III	18%
26A.	2404 12 00	Products containing nicotine and intended for inhalation without combustion	III	18%
26B.	2404 91 00, 2404 92 00, 2404 99 00	Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation	III	18%
26C.	2515 12 20, 2515 12 90	Marble and travertine, other than blocks	III	18%
26D	2516 12 00	Granite, other than blocks [43/2017-IGST dated 14.11.2017 - SNo. 26A and 26B inserted]	III	18%
26E	2601	Iron ores and concentrates, including roasted iron pyrites.	III	18%
26F	2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.	III	18%
26G	2603	Copper ores and concentrates.	III	18%
26H	2604	Nickel ores and concentrates.	III	18%
26I	2605	Cobalt ores and concentrates.	III	18%
26J	2606	Aluminium ores and concentrates.	III	18%
26K	2607	Lead ores and concentrates.	III	18%
26L	2608	Zinc ores and concentrates.	III	18%
26M	2609	Tin ores and concentrates.	III	18%
26N	2610	Chromium ores and concentrates.	III	18%
		[18/2021-IGST/28.12.2021 –SNo. 26A to 26L renumbered]. [08/2021-IGST dated 30.09.2021- Sno. 26C to 26L inserted]
27.	2503 00 10	Sulphur recovered as by-product in refining of crude oil [43/2017-IGST dated 14.11.2017 - SNo. 27 omitted]	III	18%
28.	2619	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag [09/2023-IGST dated 26.07.2023 – words in bold inserted]	III	18%
29.	2620	Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds	III	18%
30.	2621	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] [43/2017-IGST dated 14.11.2017 - SNo. 30 amended]	III	18%
30A	2706	Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars [06/2022-IGST dated 13.07.2022 - SNo. 30A amended] [43/2017-IGST dated 14.11.2017 - SNo. 30A inserted]	III	18%
31.	2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene	III	18%
32.	2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars	III	18%
33.	2710	Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas; [other than Kerosene PDS, petrol, Diesel and ATF, not in GST] [43/2017-IGST dated 14.11.2017 - SNo. 33 amended]	III	18%
34.	2711	Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]	III	18%
35.	2712	Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured	III	18%
36.	2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals	III	18%
37.	2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	III	18%
38.	2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)	III	18%
39.	28	All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid [07-IGST/25.01.2018 – Sl.No.39 amended]	III	18%
40.	29	All organic chemicals other than giberellic acid	III	18%
41.	30	Nicotine polacrilex gum [18/2021-IGST/28.12.2021 – SNo. 41 omitted]	III	18%
42.	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	III	18%
43.	3103	Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers	III	18%
44.	3104	Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers	III	18%
45.	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers	III	18%
46.	3201	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)	III	18%
47.	3202	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)	III	18%
48.	3203	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin	III	18%
49.	3204	Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined	III	18%
50.	3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	III	18%
51.	3206	Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined	III	18%
52.	3207	Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes [43/2017-IGST dated 14.11.2017 - SNo. 52 amended]	III	18%
52A	3208	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter	III	18%
52B	3209	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	III	18%
52C	3210	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather [19/2018-IGST dated 26.07.2018 – SNo. 52A to 52C inserted]	III	18%
53.	3211 00 00	Prepared driers	III	18%
54.	3212	Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale	III	18%
54A	3213	Poster colour Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [43/2017-IGST dated 14.11.2017 - SNo. 54A amended; 35/2017-IGST dated 13.10.2017 – SNo. 54A inserted]	III	18%
54B	3214	Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like [19/2018-IGST dated 26.07.2018 – SNo. 54B inserted]	III	18%
54C	3215	All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink [06/2022-IGST dated 13.07.2022 - SNo. 54C inserted]	III	18%
55.	3215	Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (other than Fountain pen ink and Ball pen ink) [43/2017-IGST dated 14.11.2017 - SNo. 55 omitted]	III	18%
56.	3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases	III	18%
57.	3302	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]	III	18%
57A	3303	Perfumes and toilet waters [43/2017-IGST dated 14.11.2017 - SNo. 57A inserted]	III	18%
58.	3304	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] [43/2017-IGST dated 14.11.2017 - SNo. 58 amended]	III	18%
59.	3305 9011, 3305 90 19	Hair oil Preparations for use on the hair [except Mehendi pate in Cones] [43/2017-IGST dated 14.11.2017 - SNo. 59 amended; 07-IGST/25.01.2018 – Sl.No.59 amended]	III	18%
60.	3306 10 20	Dentifices – Toothpaste Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] [43/2017-IGST dated 14.11.2017 - SNo. 60 amended]	III	18%
60A	3307	Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani] [43/2017-IGST dated 14.11.2017 - SNo. 60A inserted]	III	18%
61.	3401 [except 340130]	Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or deterge [43/2017-IGST dated 14.11.2017 - SNo. 61 amended]	III	18%
61A	3402	Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]	III	18%
61B	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals [43/2017-IGST dated 14.11.2017 - SNos. 61A and 61B inserted]	III	18%
62.	3404	Artificial waxes and prepared waxes	III	18%
62A	3405	Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 [43/2017-IGST dated 14.11.2017 - SNo. 62A inserted]	III	18%
63.	3407	Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) [35/2017-IGST dated 13.10.2017 – Item description substituted]	III	18%
64.	3501	Casein, caseinates and other casein derivatives; casein glues	III	18%
65.	3502	Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives	III	18%
66.	3503	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501	III	18%
67.	3504	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein	III	18%
68.	3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches	III	18%
69.	3506	Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg	III	18%
70.	3507	Enzymes, prepared enzymes	III	18%
71.	3601	Propellant powders	III	18%
71A	3602	Prepared explosives, other than propellant powders; such as Industrial explosives [43/2017-IGST dated 14.11.2017 - SNo. 71A inserted]	III	18%
72.	3603	Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators [18/2021-IGST/28.12.2021 – SNo. 72 amended]	III	18%
72A	3604	Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles [43/2017-IGST dated 14.11.2017 - SNo. 72A inserted]	III	18%
73.	3605	Matches (other than handmade safety matches [3605 00 10]) [03/2020-IGST/25.03.2020 – SNo. 73 omitted]	III	18%
73A	3606	Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters [43/2017-IGST dated 14.11.2017 - SNo. 73A inserted]	III	18%
74.	3701	Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)	III	18%
75.	3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	III	18%
76.	3703	Photographic paper, paperboard and textiles, sensitised, unexposed	III	18%
77.	3704	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	III	18%
78.	3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films	III	18%
79.	3707	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use	III	18%
80.	3801	Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures	III	18%
81.	3802	Activated carbon; activated natural mineral products; animal black, including spent animal black	III	18%
82.	3803 00 00	Tall oil, whether or not refined	III	18%
83.	3804	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates	III	18%
84.	3805	Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent	III	18%
85.	3806	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums	III	18%
86.	3807	Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch	III	18%
87.	3808	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II] 07-IGST/25.01.2018 – Sl.No.87 amended	III	18%
88.	3809	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included	III	18%
89.	3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods	III	18%
89A	3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils [43/2017-IGST dated 14.11.2017 - SNo. 89A inserted]	III	18%
90.	3812	Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber	III	18%
90A	3813	Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades	III	18%
90B	3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers [43/2017-IGST dated 14.11.2017 - SNos. 90A and 90B inserted]	III	18%
91.	3815	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included	III	18%
92.	3816	Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801	III	18%
93.	3817	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902	III	18%
94.	3818	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]	III	18%
94A	3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals	III	18%
94B	3820	Anti-freezing preparations and prepared de-icing fluids [43/2017-IGST dated 14.11.2017 - SNos. 94A and 94B inserted]	III	18%
95.	3821	Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells	III	18%
96.	3823	Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols	III	18%
97.	3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included	III	18%
98.	3825	Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]	III	18%
98A	3827	Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included [18/2021-IGST/28.12.2021 – SNo. 98A inserted]	III	18%
99.	3826	Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals [07-IGST/25.01.2018 – Sl.No.99 omitted]	III	18%
100.	3901 to 3913	All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms	III	18%
101.	3914	Ion exchangers based on polymers of headings 3901 to 3913, in primary forms	III	18%
101A.	3915	Waste, Parings and Scrap, of Plastics	III	18%
		[08/2021-IGST dated 30.09.2021 – Sno. 101A inserted]
102.	3915	Waste, parings and scrap, of plastics [35/2017-IGST dated 13.10.2017 – SNo. 102 omitted]	III	18%
103.	3916	Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics	III	18%
104.	3917	Tubes, pipes and hoses, and fittings therefor, of plastics	III	18%
104A	3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics [43/2017-IGST dated 14.11.2017 - SNo. 104A inserted]	III	18%
105.	3919	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	III	18%
106.	3920	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	III	18%
107.	3921	Other plates, sheets, film, foil and strip, of plastics	III	18%
107A	3922	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics [43/2017-IGST dated 14.11.2017 - SNo. 107A inserted]	III	18%
108.	3923	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in Sl. No. 80AA in Schedule II]) [SNo. 108 amended by 14/2019-IGST/30.09.2019]	III	18%
109.	3924	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics	III	18%
110.	3925	Builder's wares of plastics, not elsewhere specified	III	18%
111.	3926	Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] PVC Belt Conveyor, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats [43/2017-IGST dated 14.11.2017 - SNo. 111 amended ; 27/2017-IGST dated 22.09.2017 – SNo. 111 amended]	III	18%
112.	4002	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non- conjugated diene rubber (EPDM)	III	18%
113.	4003	Reclaimed rubber in primary forms or in plates, sheets or strip	III	18%
114.	4004	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”, the words and brackets “powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) [35/2017-IGST dated 13.10.2017 – Item description substituted]	III	18%
115.	4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	III	18%
116.	4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber	III	18%
117.	4007	Vulcanised rubber thread and cord, other than latex rubber thread	III	18%
118.	4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber	III	18%
119.	4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)	III	18%
120.	4010	Conveyor or transmission belts or belting, of vulcanised rubber	III	18%
121.	4011	Rear Tractor tyres and rear tractor tyre tubes	III	18%
121A	4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber [25/2018-IGST/31.12.2018 –SNo. 121A inserted]	III	18%
121B	4013	Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] [43/2017-IGST dated 14.11.2017 - SNo. 121A inserted; 25/2018-IGST/31.12.2018–SNo. 121A renumbered as 121B]	III	18%
122.	4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]	III	18%
123.	4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]	III	18%
123A	4016	Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] Rice rubber rolls for paddy de-husking machine [27-IGST/22.09.2017 – SNo. 123A inserted; 43-IGST/14.11.2017 - SNo. 123A amended]	III	18%
123B	4017	Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber	III	18%
123C	4201	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material [43/2017-IGST dated 14.11.2017 - SNos. 123B to 123C inserted]	III	18%
124.	4202	Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] School satchels and bags other than of leather or composition leather [43/2017-IGST dated 14.11.2017 - SNo. 124 amended]	III	18%
124A	4203	Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]	III	18%
124B	4205	Other articles of leather or of composition leather	III	18%
124C	4206	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons [43/2017-IGST dated 14.11.2017 - SNos. 124A to 124C inserted]	III	18%
125.	4202 12 10	Toilet cases	III	18%
126.	4202 22 10	Hand bags and shopping bags, of artificial plastic material	III	18%
127.	4202 22 20	Hand bags and shopping bags, of cotton	III	18%
128.	4202 22 30	Hand bags and shopping bags, of jute	III	18%
129.	4202 22 40	Vanity bags	III	18%
130.	4202 29 10	Handbags of other materials excluding wicker work or basket work [43/2017-IGST dated 14.11.2017 - S.Nos. 125, 126, 127, 128, 129 and 130 omitted]	III	18%
131.	4301	Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.	III	18%
132.	4302	Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303	III	18%
132A	4303	Articles of apparel, clothing accessories and other articles of furskin [43/2017-IGST dated 14.11.2017 - SNo. 132A inserted]	III	18%
133.	4304	Artificial fur and other than articles thereof [43/2017-IGST dated 14.11.2017 - SNo. 133 amended]	III	18%
134.	4403	Wood in the rough	III	18%
135.	4407	Wood sawn or chipped	III	18%
136.	4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]	III	18%
137.	4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring] [19/2018-IGST dated 26.07.2018 – Words in bold inserted]	III	18%
137A	4410	Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards	III	18%
137B	4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	III	18%
137C	4412	Plywood, veneered panels and similar laminated wood	III	18%
137D	4413	Densified wood, in blocks, plates, strips, or profile shapes	III	18%
137E	4414	Wooden frames for paintings, photographs, mirrors or similar objects	III	18%
137F	4418	Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] [07-IGST/25.01.2018 – Sl.No.137F amended]	III	18%
137G	4421	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware [43/2017-IGST dated 14.11.2017 - SNos. 137A to137G inserted]	III	18%
138.	44 or any Chapter	Resin bonded bamboo mat board, with or without veneer in between	III	18%
139.	44 or any Chapter	Bamboo flooring tiles	III	18%
140.	4419	Tableware and Kitchenware of wood [27/2017-IGST dated 22.09.2017 – SNo. 140 Omitted]	III	18%
141.	4501	Waste cork; crushed, granulated or ground cork	III	18%
142.	4502	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	III	18%
143.	4503	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	III	18%
144.	4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork [25/2018-IGST/31.12.2018 –SNos. 142, 143 and 144 omitted]	III	18%
145.	4803	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets	III	18%
146.	4806 [Except 4806 20 00, 4806 40 10]	Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)	III	18%
147.	4809	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets	III	18%
148.	4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] [06/2022-IGST dated 13.07.2022 - SNo. 148 amended]	III	18%
149.	4812	Filter blocks, slabs and plates, of paper pulp	III	18%
150.	4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes	III	18%
150A	4814	Wall paper and similar wall coverings; window transparencies of paper [43/2017-IGST dated 14.11.2017 - SNo. 150A inserted]	III	18%
151.	4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	III	18%
152.	4817 [Except 4817 30]	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]	III	18%
153.	4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres	III	18%
153A	4819 20	Cartons, boxes and cases of non-corrugated paper or paper board , cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like [08/2021-IGST dated 30.09.2021- Letters in Bold subsituted ] [43/2017-IGST dated 14.11.2017 - SNo. 153A inserted]	III	18%
154.	4820	Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]	III	18%
155.	4821	Paper or paperboard labels of all kinds, whether or not printed	III	18%
156.	4822	Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)	III	18%
157.	4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles] [27/2017-IGST dated 22.09.2017 – SNo. 157 amended]	III	18%
157A	4906 00 00	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions onsensitised paper and carbon copies of the foregoing.	III	18%
157B	4907	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form [06/2022-IGST dated 13.07.2022 - SNo. 157B amended]	III	18%
157C	4908	Transfers (decalcomanias).	III	18%
157D	4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.	III	18%
157E	4910	Calendars of any kind, printed, including calendar blocks.	III	18%
157F	4911	Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. [08/2021-IGST dated 30.09.2021-Sno. 157A to 157F inserted]	III	18%
158.	5401	Sewing thread of manmade filaments, whether or not put up for retail sale [35/2017-IGST dated 13.10.2017 – SNo. 158 omitted]	III	18%
159.	5402, 5404, 5406	All goods other than synthetic filament yarns [14/2021-IGST dated 18.11.2021 – SNo. 159 omitted - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [35/2017-IGST dated 13.10.2017 – Item description substituted]	III	18%
160.	5403, 5405, 5406	All goods other than artificial filament yarns [14/2021-IGST dated 18.11.2021 – SNo. 160 omitted - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021] [35/2017-IGST dated 13.10.2017 – Item description substituted]	III	18%
161.	5501, 5502	Synthetic or artificial filament tow [14/2021-IGST dated 18.11.2021 – SNo. 161 omitted - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	III	18%
162.	5503, 5504, 5506, 5507	Synthetic or artificial staple fibres [14/2021-IGST dated 18.11.2021 – SNo. 162 omitted - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	III	18%
163.	5505	Waste of manmade fibres [14/2021-IGST dated 18.11.2021 – SNo. 163 omitted - Changes effective from 01.01.2022 but old rates restored by 21/2021-IGST dated 31.12.2021]	III	18%
163A	56012200	Cigarette Filter rods [07-IGST/25.01.2018 – Sl.No.163A inserted]	III	18%
163B	3923 or 6305	Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods [26/2019-IGST/30.12.2019 – SNo. 163B inserted]	III	18%
163C	6305 32 00	Flexible intermediate bulk containers 26/2019-IGST/30.12.2019 – SNo. 163C inserted]	III	18%
164.	5508	Sewing thread of manmade staple fibres	III	18%
165.	5509, 5510, 5511	Yarn of manmade staple fibres [35/2017-IGST dated 13.10.2017 – SNo. 164 and 165 omitted]	III	18%
166.	6401	Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes	III	18%
167.	6402	Other footwear with outer soles and uppers of rubber or plastics	III	18%
168.	6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	III	18%
169.	6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	III	18%
170.	6405	Other footwear	III	18%
171.	6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	III	18%
172.	6501	Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt [other than textile caps] [27/2017-IGST dated 22.09.2017 – SNo. 172 amended]	III	18%
173.	6502	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed	III	18%
174.	6504 00 00	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	III	18%
175.	6505	Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed [43/2017-IGST dated 14.11.2017 - SNo. 175 amended]	III	18%
176.	6506	Other headgear, whether or not lined or trimmed	III	18%
177.	6507	Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	III	18%
177A	6702 6802	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone [35/2017-IGST dated 13.10.2017 – SNo. 177A inserted; 43/2017-IGST dated 14.11.2017 - SNo. 175 amended]	III	18%
177B	6703	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like	III	18%
177C	6704	Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included	III	18%
177D	6801	Setts, curbstones and flagstones, of natural stone (except slate)	III	18%
177E	6802	Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] except the items covered in Sl. No. 123 in Schedule I [19/2018-IGST dated 26.07.2018 – Words in bold inserted]	III	18%
177F	6803	Worked slate and articles of slate or of agglomerated slate [43/2017-IGST dated 14.11.2017 - SNos. 177B to 177F inserted]	III	18%
178.	6804	Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials	III	18%
179.	6805	Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up	III	18%
180.	6806	Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69	III	18%
180A	6807	Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)	III	18%
180B	6808	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders	III	18%
180C	6809	Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented [43/2017-IGST dated 14.11.2017 - SNos. 180A to 180C inserted]	III	18%
181.	6810	Articles of cement, of concrete or of artificial stone, whether or not reinforced Pre cast Concrete Pipes [43/2017-IGST dated 14.11.2017 - SNo. 181 amended]	III	18%
182.	6811	Articles of asbestos-cement, of cellulose fibre-cement or the like	III	18%
182A	6812	Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813	III	18%
182B	6813	Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials	III	18%
182C	6814	Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials	III	18%
182D	6815	Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content] [06/2022-IGST dated 13.07.2022 - SNo. 182D amended]	III	18%
182E	6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths [43/2017-IGST dated 14.11.2017 - SNos. 182A to 182E inserted]	III	18%
183.	6902	Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths	III	18%
184.	6903	Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths	III	18%
184A	6904	Ceramic flooring blocks, support or filler tiles and the like	III	18%
184B	6905	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods [43/2017-IGST dated 14.11.2017 - SNos. 184A and 184B inserted]	III	18%
185.	6906	Ceramic pipes, conduits, guttering and pipe fittings Salt Glazed Stone Ware Pipes [43/2017-IGST dated 14.11.2017 - SNo. 185 amended]	III	18%
185A	6907	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	III	18%
185B	6909	Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods	III	18%
185C	6910	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	III	18%
185D	6914	Other ceramic articles [43/2017-IGST dated 14.11.2017 - SNos. 185A to 185D inserted]	III	18%
186.	6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	III	18%
187.	6912	Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] [27/2017-IGST dated 22.09.2017 – SNos. 186 and 187 omitted]	III	18%
188.	7001	Cullet and other waste and scrap of glass; glass in the mass [35/2017-IGST dated 13.10.2017 – SNo. 188 omitted]	III	18%
189.	7002	Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked	III	18%
189A	7003	Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	III	18%
189B	7004	Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	III	18%
189C	7005	Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	III	18%
189D	7006 00 00	Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	III	18%
189E	7007	Safety glass, consisting of toughened (tempered) or laminated glass	III	18%
189F	7008	Multiple-walled insulating units of glass	III	18%
189G	7009	Glass mirrors, whether or not framed, including rear-view mirrors [43/2017-IGST dated 14.11.2017 - SNos. 189A to 189G inserted]	III	18%
190.	7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	III	18%
190A	7011	Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like [18/2021-IGST/28.12.2021 – SNo. 190A amended]; [43/2017-IGST dated 14.11.2017 - SNo. 190A inserted]	III	18%
191.	7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)	III	18%
191A	7014	Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked [43/2017-IGST dated 14.11.2017 - SNo. 191A inserted]	III	18%
192.	7015	Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses	III	18%
192A	7016	Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms [43/2017-IGST dated 14.11.2017 - SNo. 192A inserted]	III	18%
193.	7017	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated	III	18%
194.	7018	Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter	III	18%
195.	7019	Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) [18/2021-IGST/28.12.2021 – SNo. 195 amended]	III	18%
195A	7020	Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] [43/2017-IGST dated 14.11.2017 - SNo. 195A inserted]	III	18%
196.	7201	Pig iron and spiegeleisen in pigs, blocks or other primary forms	III	18%
197.	7202	Ferro-alloys	III	18%
198.	7203	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms	III	18%
199.	7204	Ferrous waste and scrap; remelting scrap ingots of iron or steel	III	18%
200.	7205	Granules and powders, of pig iron, spiegeleisen, iron or steel	III	18%
201.	7206	Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)	III	18%
202.	7207	Semi-finished products of iron or non-alloy steel	III	18%
203.	7208 to 7212	All flat-rolled products of iron or non-alloy steel	III	18%
204.	7213 to 7215	All bars and rods, of iron or non-alloy steel	III	18%
205.	7216	Angles, shapes and sections of iron or non-alloy steel	III	18%
206.	7217	Wire of iron or non-alloy steel	III	18%
207.	7218	Stainless steel in ingots or other primary forms; semi-finished products of stainless steel	III	18%
208.	7219, 7220	All flat-rolled products of stainless steel	III	18%
209.	7221, 7222	All bars and rods, of stainless steel	III	18%
210.	7223	Wire of stainless steel	III	18%
211.	7224	Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel	III	18%
212.	7225, 7226	All flat-rolled products of other alloy steel	III	18%
213.	7227, 7228	All bars and rods of other alloy steel.	III	18%
214.	7229	Wire of other alloy steel	III	18%
215.	7301	Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel	III	18%
216.	7302	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails	III	18%
217.	7303	Tubes, pipes and hollow profiles, of cast iron	III	18%
218.	7304	Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel	III	18%
219.	7305	Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel	III	18%
220.	7306	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel	III	18%
221.	7307	Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel	III	18%
222.	7308	Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]	III	18%
223.	7309	Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	III	18%
224.	7310	Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	III	18%
225.	7311	Containers for compressed or liquefied gas, of iron or steel	III	18%
226.	7312	Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated	III	18%
227.	7313	Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel	III	18%
228.	7314	Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel	III	18%
229.	7315	Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90	III	18%
230.	7316	Anchors, grapnels and parts thereof, of iron or steel	III	18%
231.	7317	Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper	III	18%
232.	7318	Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel	III	18%
233.	7319	Sewing needles, Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included [Amended by Corrigendum dated 27.07.2017]	III	18%
234.	7320	Springs and leaves for springs, of iron and steel	III	18%
235.	7321	Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel] LPG stoves [43/2017-IGST dated 14.11.2017 - SNo. 235 amended]	III	18%
235A	7322	Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel [43/2017-IGST dated 14.11.2017 - SNo. 235A inserted]	III	18%
236.	7323	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel	III	18%
236A	7323 9410	Ghamella	III	18%
236B	7324	Sanitary ware and parts thereof, of iron and steel [43/2017-IGST dated 14.11.2017 - SNo. 236A inserted; 07-IGST/25.01.2018 – Sl.No.236A amended	III	18%
237.	7325	Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system [43/2017-IGST dated 14.11.2017 - SNo. 237 amended]	III	18%
238.	7326	Other articles of iron or steel , forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal [43/2017-IGST dated 14.11.2017 - SNo. 238 amended]	III	18%
239.	7401	Copper mattes; cement copper (precipitated copper)	III	18%
240.	7402	Unrefined copper; copper anodes for electrolytic refining	III	18%
241.	7403	Refined copper and copper alloys, unwrought	III	18%
242.	7404	Copper waste and scrap	III	18%
243.	7405	Master alloys of copper	III	18%
244.	7406	Copper powders and flakes	III	18%
245.	7407	Copper bars, rods and profiles	III	18%
246.	7408	Copper wire	III	18%
247.	7409	Copper plates, sheets and strip, of a thickness exceeding 0.15 mm	III	18%
248.	7410	Copper foils	III	18%
249.	7411	Copper tubes and pipes	III	18%
250.	7412	Copper tube or pipe fittings (for example, couplings, elbows, sleeves)	III	18%
251.	7413	Stranded wires and cables	III	18%
252.	7415	Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper	III	18%
252A	7418	All goods [other than table, kitchen or other household articles of copper; Utensils] [43/2017-IGST dated 14.11.2017 - SNo. 252A inserted]	III	18%
253.	7419 7419 91 00	Other articles of copper [other than Brass Kerosene Pressure Stove] Metal castings [19/2018-IGST dated 26.07.2018 – Words in bold inserted; 43/2017-IGST dated 14.11.2017 - SNo. 253 amended]	III	18%
254.	7501	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy	III	18%
255.	7502	Unwrought nickel	III	18%
256.	7503	Nickel waste and scrap	III	18%
257.	7504	Nickel powders and flakes	III	18%
258.	7505	Nickel bars, rods, profiles and wire	III	18%
259.	7506	Nickel plates, sheets, strip and foil	III	18%
260.	7507	Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)	III	18%
261.	7508	Other articles of nickel	III	18%
262.	7601	Unwrought Aluminium Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods [43/2017-IGST dated 14.11.2017 - SNo. 262 amended]	III	18%
263.	7602	Aluminium waste and scrap	III	18%
264.	7603	Aluminium powders and flakes	III	18%
265.	7604	Aluminium bars, rods and profiles	III	18%
266.	7605	Aluminium wire	III	18%
267.	7606	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm	III	18%
268.	7607	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm	III	18%
269.	7608	Aluminium tubes and pipes	III	18%
270.	7609	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)	III	18%
271.	7610 [Except 7610 10 00]	Aluminium structures (excluding prefabricated buildings of heading 9406 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures [43/2017-IGST dated 14.11.2017 - SNo. 271 amended]	III	18%
272.	7611	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	III	18%
273.	7612	Aluminium casks, drums, cans, boxes, etc.	III	18%
274.	7613	Aluminium containers for compressed or liquefied gas	III	18%
275.	7614	Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated [43/2017-IGST dated 14.11.2017 - SNo. 275 amended]	III	18%
275A	7615	All goods [other than table, kitchen or other household articles, of aluminium; Utensils] [43/2017-IGST dated 14.11.2017 - SNo. 275A inserted]	III	18%
276.	7616	Other articles of aluminium	III	18%
277.	7801	Unwrought lead	III	18%
278.	7802	Lead waste and scrap	III	18%
279.	7804	Lead plates, sheets, strip and foil; lead powders and flakes	III	18%
280.	7806	Other articles of lead (including sanitary fixtures and Indian lead seals)	III	18%
281.	7901	Unwrought zinc	III	18%
282.	7902	Zinc waste and scrap	III	18%
283.	7903	Zinc dust, powders and flakes	III	18%
284.	7904	Zinc bars, rods, profiles and wire	III	18%
285.	7905	Zinc plates, sheets, strip and foil	III	18%
286.	7907	Other articles of zinc including sanitary fixtures	III	18%
287.	8001	Unwrought tin	III	18%
288.	8002	Tin waste and scrap	III	18%
289.	8003	Tin bars, rods, profiles and wire	III	18%
290.	8007	Other articles of tin	III	18%
291.	8101 to 8112	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	III	18%
292.	8113	Cermets and articles thereof, including waste and scrap	III	18%
293.	8202	Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)	III	18%
294.	8203	Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools	III	18%
295.	8204	Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles	III	18%
296.	8205	Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks	III	18%
297.	8206	Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale	III	18%
298.	8207	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools	III	18%
299.	8208	Knives and cutting blades, for machines or for mechanical appliances	III	18%
300.	8209	Plates, sticks, tips and the like for tools, unmounted, of cermets	III	18%
301.	8210 00 00	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink	III	18%
301A	8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor [06/2022-IGST dated 13.07.2022 - SNo. 301A inserted]	III	18%
301AA	8212	Razors and razor blades (including razor blade blanks in strips) [06/2022-IGST dated 13.07.2022 - SNo. 301A renumbered as SNo. 301AA] [43/2017-IGST dated 14.11.2017 - SNo. 301A inserted]	III	18%
302.	8213 00 00	Scissors, tailors' shears and similar shears, and blades therefor	III	18%
302A	8214	Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than pencil sharpeners] [other than paper knives, pencil sharpeners and blades therefor] [03/2023-IGST/28.02.2023 – words in bold inserted] [06/2022-IGST dated 13.07.2022 - SNo. 302A amended] [43/2017-IGST dated 14.11.2017 - SNo. 302A inserted]	III	18%
302B	8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware [06/2022-IGST dated 13.07.2022 - SNo. 302B inserted]	III	18%
303.	8301	Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal	III	18%
303A	8305	Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal [35/2017-IGST dated 13.10.2017 – SNo. 303A inserted; 43/2017-IGST dated 14.11.2017 - SNo. 303A amended]	III	18%
303B	8303	Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal	III	18%
303C	8304	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403	III	18%
303D	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal [43/2017-IGST dated 14.11.2017 - SNos. 303B to 303D inserted]	III	18%
304.	8306	Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal [27/2017-IGST dated 22.09.2017 – SNo. 304 Omitted]	III	18%
305.	8307	Flexible tubing of base metal, with or without fittings	III	18%
306.	8308	Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal	III	18%
307.	8309	Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal	III	18%
307A	8310	Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 [43/2017-IGST dated 14.11.2017 - SNo. 307A inserted]	III	18%
308.	8311	Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying	III	18%
308A	84	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP	III	18%
308B	84 or 85	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps [35/2017-IGST dated 13.10.2017 – SNo. 308A and 308B inserted]	III	18%
309.	8401	Nuclear reactors; machinery and apparatus for isotopes separation	III	18%
310.	8402	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers	III	18%
311.	8403	Central heating boilers other than those of heading 8402	III	18%
312.	8404	Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units	III	18%
313.	8405	Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	III	18%
314.	8406	Steam turbines and other vapour turbines	III	18%
315.	8410	Hydraulic turbines, water wheels, and regulators therefor	III	18%
316.	8411	Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] [43/2017-IGST dated 14.11.2017 - SNo. 316 amended]	III	18%
317.	8412	Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]	III	18%
317A	8413	(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps [06/2022-IGST dated 13.07.2022 - SNo. 317A amended]	III	18%
317B	8414	Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps [18/2021-IGST/28.12.2021 - SNo. 317B amended]; [43/2017-IGST dated 14.11.2017 - SNos. 317A and 317B inserted]	III	18%
317C	8414 20 10	Bicycle pumps	III	18%
317D	8414 90 12	Parts of air or vacuum pumps and compressors of bicycle pumps [06/2022-IGST dated 13.07.2022 - SNos. 317C and 317D inserted]	III	18%
318.	8416	Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	III	18%
319.	8417	Industrial or laboratory furnaces and ovens, including incinerators, non-electric	III	18%
319A	8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 [19/2018-IGST dated 26.07.2018 – SNo. 319A inserted]	III	18%
320.	8419 [other than 8419 12]	Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] Medical, surgical or laboratory sterilisers [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [43/2017-IGST dated 14.11.2017 - SNo. 320 amended]	III	18%
321.	8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller] [19/2018-IGST dated 26.07.2018 – Words in bold inserted]	III	18%
322.	8421	Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases	III	18%
323.	8422 20 00, 8422 30 00, 8422 40 00, 8422 90 [other than 8422 11 00, 8422 19 00]	Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]	III	18%
324.	8423	Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] [43/2017-IGST dated 14.11.2017 - SNo. 324 amended]	III	18%
325.	8424	Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] [43/2017-IGST dated 14.11.2017; 27/2017-IGST dated 22.09.2017; 07-IGST/25.01.2018 – SNo. 325 amended]	III	18%
326.	8425	Pulley tackle and hoists other than skip hoists; winches and capstans; jacks	III	18%
327.	8426	Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane	III	18%
327A	8427	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	III	18%
327B	8428	Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)	III	18%
327C	8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers	III	18%
327D	8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers [43/2017-IGST dated 14.11.2017 - SNos. 327A to 327D inserted]	III	18%
328.	8431	Parts suitable for use solely or principally with the machinery of headings 8425 to 8430	III	18%
328A	8433	Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]	III	18%
328B	8434	Milking machines and dairy machinery [06/2022-IGST dated 13.07.2022 - SNos. 328A and 328B inserted]	III	18%
329.	8435	Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages	III	18%
329A	8437	Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof [06/2022-IGST dated 13.07.2022 - SNo. 329A inserted]	III	18%
330.	8438	Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	III	18%
331.	8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	III	18%
332.	8440	Book-binding machinery, including book-sewing machines	III	18%
333.	8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	III	18%
334.	8442	Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	III	18%
335.	8443	Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] [43/2017-IGST dated 14.11.2017 - SNo. 335 amended]	III	18%
336.	8444	Machines for extruding, drawing, texturing or cutting man-made textile materials	III	18%
337.	8445	Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447	III	18%
338.	8446	Weaving machines (looms)	III	18%
339.	8447	Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting	III	18%
340.	8448	Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)	III	18%
341.	8449	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats	III	18%
341A	8450	Household or laundry-type washing machines, including machines which both wash and dry [19/2018-IGST dated 26.07.2018 – SNo. 341A inserted]	III	18%
342.	8451	Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics	III	18%
343.	8453	Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines	III	18%
344.	8454	Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries	III	18%
345.	8455	Metal-rolling mills and rolls therefor	III	18%
346.	8456	Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes	III	18%
347.	8457	Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal	III	18%
348.	8458	Lathes (including turning centres) for removing metal	III	18%
349.	8459	Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458	III	18%
350.	8460	Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461	III	18%
351.	8461	Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine- tools working by removing metal or cermets, not elsewhere specified or included	III	18%
352.	8462	Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	III	18%
353.	8463	Other machine-tools for working metal, or cermets, without removing material	III	18%
354.	8464	Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass	III	18%
355.	8465	Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials	III	18%
356.	8466	Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand	III	18%
357.	8467	Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor	III	18%
358.	8468	Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances	III	18%
359.	8470	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers	III	18%
360.	8471	Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included	III	18%
361.	8472	Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] Perforating or stapling machines (staplers), pencil sharpening machines [43/2017-IGST dated 14.11.2017 – SNo. 361 amended]	III	18%
362.	8473	Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472	III	18%
363.	8474	Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand	III	18%
364.	8475	Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware	III	18%
364A	8476	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines [43/2017-IGST dated 14.11.2017 – SNo. 364A inserted]	III	18%
365.	8477	Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter	III	18%
365A	8478	Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter [43/2017-IGST dated 14.11.2017 – SNo. 365A inserted]	III	18%
366.	8479	Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] [43/2017-IGST dated 14.11.2017 – SNo. 366 amended]	III	18%
367.	8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	III	18%
368.	8481	Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves	III	18%
369.	8482	Ball bearing, Roller Bearings	III	18%
369A	8483	Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) [35/2017-IGST dated 13.10.2017 – SNo. 369A inserted; 43/2017-IGST dated 14.11.2017 – SNo. 369A amended; 25/2018-IGST/31.12.2018 –SNo. 369A amended]	III	18%
369B	8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 43/2017-IGST dated 14.11.2017 – SNo. 369B inserted]	III	18%
369C	8485	Machines for Additive Manufacturing [18/2021-IGST/28.12.2021 – SNo. 369C inserted]	III	18%
370.	8486	Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories	III	18%
371.	8487	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter	III	18%
371A	84 or 85	E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer [06/2022-IGST dated 13.07.2022 - SNo. 371A inserted]	III	18%
372.	8501	Electric motors and generators (excluding generating sets)	III	18%
373.	8502	Electric generating sets and rotary converters	III	18%
374.	8503	Parts suitable for use solely or principally with the machines of heading 8501 or 8502	III	18%
375.	8504	Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles [43/2017-IGST dated 14.11.2017 - SNo. 375 amended] [12/2019-IGST/31.07.2019 – SNo. 375 amended – The world in bold letters inserted]	III	18%
376.	8505	Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads	III	18%
376A	8506	Primary cells and primary batteries	III	18%
376AA	8507 60 00	Lithium-ion Batteries	III	18%
376AAA	8507	Lithium-ion accumulators (other than battery) including lithium-ion power bank [25/2018-IGST/31.12.2018 –SNo. 376AAA inserted]	III	18%
376AB	8508	Vacuum cleaners	III	18%
376AC	8509	Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] [06/2022-IGST dated 13.07.2022 - SNo. 376AC amended]	III	18%
376AD	8510	Shavers, hair clippers and hair-removing appliances, with self-contained electric motor [19/2018-IGST dated 26.07.2018 – SNos. 376AA to 376AD inserted]	III	18%
376B	8512	Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles	III	18%
376C	8513	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 [43/2017-IGST dated 14.11.2017 - SNos. 376A to 376C inserted]	III	18%
377.	8514	Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss	III	18%
378.	8515	Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets	III	18%
378A	8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 [19/2018-IGST dated 26.07.2018 – SNo. 378A inserted]	III	18%
379.	8517	All goods Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks] [43/2017-IGST dated 14.11.2017 - SNo. 379 amended; 03/2020-IGST/25.03.2020– SNo. 379 amended]	III	18%
380.	8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set [43/2017-IGST dated 14.11.2017 - SNo. 380 amended]	III	18%
380A	8519	Sound recording or reproducing apparatus [43/2017-IGST dated 14.11.2017 - SNo. 380A inserted]	III	18%
381.	8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner	III	18%
381A	8522	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 [43/2017-IGST dated 14.11.2017 - SNo. 381A inserted]	III	18%
382.	8523	Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37	III	18%
382A	8524	Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens	III	18%
383.	8525 or 8806	Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.] [18/2021-IGST/28.12.2021 – SNo. 383 amended] [43/2017-IGST dated 14.11.2017 - SNo. 383 amended; 25/2018-IGST/31.12.2018–SNo. 383 amended]	III	18%
383A	8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	III	18%
383B	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock [43/2017-IGST dated 14.11.2017 - SNo. 383A and 383B inserted]	III	18%
383C	8528	Television set (including LCD or LED television) of screen size not exceeding 32 inches 68 cm [19/2018-IGST dated 26.07.2018–SNo. 383C inserted; 25/2018-IGST/31.12.2018–SNo. 383C amended]	III	18%
384.	8528	Computer monitors not exceeding 32 20 inches, Set top Box for Television (TV) [25/2018-IGST/31.12.2018 –SNo. 384 amended]	III	18%
384A	8529	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528	III	18%
384B	8530	Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)	III	18%
384C	8531	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 [43/2017-IGST dated 14.11.2017 - SNo. 384A to 384C inserted]	III	18%
385.	8532	Electrical capacitors, fixed, variable or adjustable (pre-set)	III	18%
386.	8533	Electrical resistors (including rheostats and potentiometers), other than heating resistors	III	18%
387.	8534 00 00	Printed Circuits	III	18%
388.	8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts	III	18%
388A	8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fibre bundles or cables	III	18%
388B	8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517	III	18%
389.	8538	Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537	III	18%
390.	8539	Electrical Filaments or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting Diode (LED) Light Sources] [other than LED lamps] [06/2022-IGST dated 13.07.2022 - SNo. 390 amended] [18/2021-IGST/28.12.2021 – SNo. 390 amended]; [43/2017-IGST dated 14.11.2017 - SNo. 390 amended]	III	18%
391.	8540	Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)	III	18%
392.	8541	Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals. [18/2021-IGST/28.12.2021 – SNo. 392 amended]	III	18%
393.	8542	Electronic integrated circuits	III	18%
394.	8543	Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter	III	18%
395.	8544	Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors Winding Wires; Coaxial cables; Optical Fiber Cable [43/2017-IGST dated 14.11.2017 - SNo. 395 amended]	III	18%
396.	8545	Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes [43/2017-IGST dated 14.11.2017 - SNo. 396 amended]	III	18%
397.	8546	Electrical insulators of any material	III	18%
397A	8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material [43/2017-IGST dated 14.11.2017 - SNo. 397A inserted]	III	18%
398.	8548 or 8549	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	III	18%
398A	8601	Rail locomotives powered from an external source of electricity or by electric accumulators.	III	18%
398B	8602	Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.	III	18%
398C	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading8604.	III	18%
398D	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles).	III	18%
398E	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).	III	18%
398F	8606	Railway or tramway goods vans and wagons, not self-propelled.	III	18%
398G	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.	III	18%
398H	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. [08/2021-IGST dated 30.09.2021 – Sno. 398A to 398H inserted]	III	18%
399.	8609	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]	III	18%
399A	8702	Buses for use in public transport which exclusively run on Bio-fuels [07-IGST/25.01.2018 – Sl.No.399A inserted]	III	18%
400.	8703	Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department”, Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. [SNo. 400 amended by 14/2019-IGST/30.09.2019]	III	18%
401.	8704	Refrigerated motor vehicles	III	18%
401A	8705	Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) [19/2018-IGST dated 26.07.2018 – SNo. 401A inserted]	III	18%
402.	8708	Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle	III	18%
402A	8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles [19/2018-IGST dated 26.07.2018 – SNo. 402A inserted]	III	18%
403.	8715	Baby carriages and parts thereof	III	18%
403A	8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] [19/2018-IGST dated 26.07.2018 – SNo. 403A inserted]	III	18%
404.	8801	Balloons and dirigibles, gliders and other non-powered aircraft	III	18%
405.	8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof	III	18%
406.	8805	Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof	III	18%
406A	8807	Parts of goods of heading 8801 [06/2022-IGST dated 13.07.2022 - SNo. 406A inserted]	III	18%
407.	8908 00 00	Vessels and other floating structures for breaking up	III	18%
408.	9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	III	18%
409.	9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]	III	18%
410.	9003	Frames and mountings for spectacles, goggles or the like, and parts thereof [43/2017-IGST dated 14.11.2017 - SNo. 410 omitted]	III	18%
411.	9004	Spectacles [other than corrective]; goggles including those for correcting vision goggles and the like, corrective, protective or other [Omitted vide Corrigendum dated 30.06.2017; 43/2017-IGST dated 14.11.2017 - SNo. 411 amended]	III	18%
411A	9005	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy	III	18%
411B	9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539	III	18%
411C	9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	III	18%
411D	9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers	III	18%
411E	9010	Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens	III	18%
411F	9011	Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection	III	18%
411G	9012	Microscopes other than optical microscopes; diffraction apparatus	III	18%
411H	9013	Liquid crystal devices not constituting articles provided for more specifically in other headings; Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter. [18/2021-IGST/28.12.2021 – SNo. 411H amended]	III	18%
411-I	9014	Direction finding compasses; other navigational instruments and appliances	III	18%
411J	9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders [43/2017-IGST dated 14.11.2017 - SNos. 411A to 411J inserted]	III	18%
412.	9016	Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] [43/2017-IGST dated 14.11.2017 - SNo. 412 amended]	III	18%
413.	9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter [06/2022-IGST dated 13.07.2022 - SNo. 413 amended]	III	18%
413A	9022	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like. [18/2021-IGST/28.12.2021 – SNo. 413A amended]	III	18%
413B	9023	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses [43/2017-IGST dated 14.11.2017 - SNos. 413A and 413B inserted]	III	18%
414.	9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	III	18%
415.	9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	III	18%
416.	9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032	III	18%
417.	9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	III	18%
418.	9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor	III	18%
419.	9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes	III	18%
420.	9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations	III	18%
421.	9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	III	18%
422.	9032	Automatic regulating or controlling instruments and apparatus	III	18%
423.	9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	III	18%
423A	9101	Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal	III	18%
423B	9102	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 [43/2017-IGST dated 14.11.2017 - SNos. 423A and 423B inserted]	III	18%
424.	9103	Clocks with watch movements, excluding clocks of heading 9104	III	18%
424A	9104	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels [43/2017-IGST dated 14.11.2017 - SNo. 424A inserted]	III	18%
425.	9105	Other clocks	III	18%
425A	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, time-registers, time-recorders)	III	18%
425B	9107	Time switches with clock or watch movement or with synchronous motor	III	18%
425C	9108	Watch movements, complete and assembled [43/2017-IGST dated 14.11.2017 - SNos. 425A to 425C inserted]	III	18%
426.	9109	Clock movements, complete and assembled	III	18%
427.	9114	Other clock or watch parts Other clock parts [43/2017-IGST dated 14.11.2017 - SNo. 427 amended]	III	18%
428.	9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements [43/2017-IGST dated 14.11.2017 - SNo. 428 amended]	III	18%
428A	9111	Watch cases and parts thereof [43/2017-IGST dated 14.11.2017 - SNo. 428A inserted]	III	18%
429.	9112	Clock cases and cases of a similar type for other goods of this chapter, and parts thereof [43/2017-IGST dated 14.11.2017 - SNo. 429 amended]	III	18%
429A	9113	Watch straps, watch bands and watch bracelets, and parts thereof	III	18%
429B	9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	III	18%
429C	9202	Other string musical instruments (for example, guitars, violins, harps)	III	18%
429D	9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	III	18%
429E	9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	III	18%
429F	9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	III	18%
429G	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	III	18%
429H	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 [43/2017-IGST dated 14.11.2017 - SNos. 429A to 429H inserted]	III	18%
430.	9301	Military weapons other than revolvers, pistols	III	18%
431.	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)	III	18%
432.	9304	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307	III	18%
433.	9305	Parts and accessories of articles of headings 9301 to 9304	III	18%
434.	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	III	18%
435.	9307	Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor	III	18%
435A	9401 [other than 9401 10 00]	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] [43/2017-IGST dated 14.11.2017 - SNo. 435A inserted]	III	18%
436.	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	III	18%
437.	9403	Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof Bamboo furniture [43/2017-IGST dated 14.11.2017 - SNo. 437 amended]	III	18%
438.	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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] Coir mattresses, cotton pillows and mattresses [43/2017-IGST dated 14.11.2017; 27/2017-IGST dated 22.09.2017- SNo. 438 amended]	III	18%
438A	9405	Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] [06/2022-IGST dated 13.07.2022 - SNo. 438A amended] [18/2021-IGST/28.12.2021 - SNo. 438A amended] [43/2017-IGST dated 14.11.2017 - SNo. 438A inserted]	III	18%
439.	9406	Prefabricated buildings	III	18%
440.	9503	Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)	III	18%
440A	9504	Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc. [25/2018-IGST/31.12.2018 –SNo. 440A inserted	III	18%
440B	9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes [43/2017-IGST dated 14.11.2017 - SNo. 440A inserted; 25/2018-IGST/31.12.2018–SNo. 440A renumbered as 440B]	III	18%
441.	9506	Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] [43/2017-IGST dated 14.11.2017 - SNo. 441 amended]	III	18%
441A	9508	Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres [18/2021-IGST/28.12.2021 – SNo. 441A amended]	III	18%
441B	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 [43/2017-IGST dated 14.11.2017 - SNos. 441A and 441B inserted]	III	18%
442.	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	III	18%
443.	9603 [other than 9603 10 00]	Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated 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) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]	III	18%
444.	9604 00 00	Hand sieves and hand riddles	III	18%
445.	9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	III	18%
446.	9607 20 00	Parts of Slide fasteners and parts thereof [19/2018-IGST dated 26.07.2018 – SNo. 446 substituted: SNo. 446 omitted by 14/2019-IGST/30.09.2019]	III	18%
447.	9608	Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts(including caps and clips) of the foregoing articles, other than those of heading 9609. Fountain pens, stylograph pens and other pens [Amended by Corrigendum dated 27.07.2017] [08/2021 – IGST dated 30.09.2021 – letters in bold subsituted]	III	18%
448.	9610 00 00	Boards, with writing or drawing surface, whether or not framed	III	18%
448A	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 [43/2017-IGST dated 14.11.2017 - SNo. 448A inserted]	III	18%
449.	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	III	18%
449A	9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks Kitchen gas lighters [27/2017-IGST dated 22.09.2017 – SNo. 449A inserted; 43/2017-IGST dated 14.11.2017 - SNo. 449A amended]	III	18%
449AA	9616	Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations [19/2018-IGST dated 26.07.2018 – SNo. 449AA inserted]	III	18%
449B	9617	Vacuum flasks and other vacuum vessels, Complete; with cases; parts thereof other than glass inners [18/2021-IGST/28.12.2021 – SNo. 449B amended]	III	18%
449C	9618	Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing [43/2017-IGST dated 14.11.2017 - SNos. 449B and 449C inserted]	III	18%
450.	9620 00 00	Monopods, bipods, tripods and similar articles	III	18%
451.	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 goods 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.	III	18%
452.	9802	Laboratory chemicals	III	18%
452A	4011 70 00	Tyre for tractors	III	18%
452B	4013 90 49	Tube for tractor tyres	III	18%
452C	8408 20 20	Agricultural Diesel Engine of cylinder capacity exceeding 250cc for Tractor	III	18%
452D	8413 81 90	Hydraulic Pumps for Tractors	III	18%
452E	8708 10 10	Bumpers and parts thereof for tractors	III	18%
452F	8708 30 00	Brakes assembly and its parts thereof for tractors	III	18%
452G	8708 40 00	Gear boxes and parts thereof for tractors	III	18%
452H	8708 50 00	Transaxles and its parts thereof for tractors	III	18%
452I	8708 70 00	Road wheels and parts and accessories thereof for tractors	III	18%
452J	8708 91 00	(i) Radiator assembly for tractors and parts thereof	III	18%
		(ii) Cooling system for tractor engine and parts thereof
452K	8708 92 00	Silencer assembly for tractors and parts thereof	III	18%
452L	8708 93 00	Clutch assembly and its parts thereof for tractors	III	18%
452M	8708 94 00	Steering wheels and its parts thereof for tractor	III	18%
452N	8708 99 00	Hydraulic and its parts thereof for tractors	III	18%
452O	8708 99 00	Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors	III	18%
		[IGST on Parts of Tractors Slashed to 18% from 28% w.e.f. 18 August 2017 – Notification No.19/2017- Integrated Tax (Rate) dated 18 August 2017 – SNos. 452A to 452O Inserted]
452P	Any Chapter	Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software [13/2021-IGST/27.10.2021 – SNo. 452P – The words strikethrough omitted] [43/2017-IGST dated 14.11.2017 - SNo. 452P inserted]	III	18%
452Q	Any Chapter	Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 07 / 2019- Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. ____, dated 29th March, 2019. Explanation. For the purpose of this entry,– (i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. [SNo. 452Q inserted by Notification No. 08/2019- Integrated Tax (Rate) dated 29 March 2019]	III	18%
453.	Any Chapter	Goods which are not specified in Schedule I, II, IV, V or VI	III	18%

IGST Schedule IV – 28%

[43/2017-IGST dated 14.11.2017 - S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113, 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134, 136, 137, 138, 144, 145, 147, 148, 149, 150, 152, 153, 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214, 216, 217, 218, 220, 221, 222, 225, 226 omitted]

SNo.	Ch/ Head/ Sub- head/ Tariff item	Description of Goods	IGST Sch	Rate
(1)	(2)	(3)
1.	1703	Molasses [20/2023-IGST/19.10.2023 – SNo. 1 omitted]	IV	28%
2.	1704	Chewing gum / bubble gum and white chocolate, not containing cocoa	IV	28%
3.	1804	Cocoa butter, fat and oil	IV	28%
4.	1805	Cocoa powder, not containing added sugar or sweetening matter	IV	28%
5.	1806	Chocolates and other food preparations containing cocoa	IV	28%
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 preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]	IV	28%
7.	1905 32	Waffles and wafers coated with chocolate or containing chocolate	IV	28%
8.	2101 11, 2101 12 00	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	IV	28%
9.	2106	Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder [27/2017-IGST dated 22.09.2017 – The item Custard powder” Omitted]	IV	28%
10.	2106 90 20	Pan masala	IV	28%
11.	2202 99 90	Other non-alcoholic beverages	IV	28%
12.	2202 10	All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured	IV	28%
12A.	2202 99 90	Caffeinated Beverages SNo. 12A inserted by 14/2019-IGST/30.09.2019]	IV	28%
12B	2202	Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. [08/2021- IGST dated 30.09.2021- Sno. 12B inserted ]	IV	28%
13.	2401	Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]	IV	28%
14.	2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	IV	28%
15.	2403	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]	IV	28%
15A	2404 11 00	Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion	IV	28%
15B	2404 19 00	Products containing tobacco or nicotine substitutes and intended for inhalation without combustion [18/2021-IGST/28.12.2021 – SNos. 15A and 15B inserted]	IV	28%
16.	2515 12 20, 2515 12 90	Marble and travertine, other than blocks	IV	28%
17.	2516 12 00	Granite, other than blocks	IV	28%
18.	2523	Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers	IV	28%
19.	2710	Avgas	IV	28%
20.	3208	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter	IV	28%
21.	3209	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	IV	28%
22.	3210	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	IV	28%
23.	3213	Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [other than poster colour] [35/2017-IGST dated 13.10.2017 – SNo. 23 amended]	IV	28%
24.	3214	Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like [19/2018-IGST dated 26.07.2018 – SNos. 20 to 22 and 24 omitted]	IV	28%
25.	3303	Perfumes and toilet waters	IV	28%
26.	3304	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]	IV	28%
27.	3305 [other than 3305 9011, 3305 90 19]	All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]	IV	28%
28.	3306 [other than 3306 10 10, 3306 10 20]	Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]	IV	28%
29.	3307	Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants	IV	28%
30.	3401 30	Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent	IV	28%
31.	3402	Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401	IV	28%
32.	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals	IV	28%
33.	3405	Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404	IV	28%
34.	3407	Modelling pastes, including those put up for children's amusement [35/2017-IGST dated 13.10.2017 – SNo. 34 omitted]	IV	28%
35.	3602	Prepared explosives, other than propellant powders; such as Industrial explosives	IV	28%
36.	3604	Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles	IV	28%
37.	3606	Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters	IV	28%
38.	3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils	IV	28%
39.	3813	Preparations and charges for fire-extinguishers; charged fire- extinguishing grenades	IV	28%
40.	3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	IV	28%
41.	3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals	IV	28%
42.	3820	Anti-freezing preparations and prepared de-icing fluids	IV	28%
43.	3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics	IV	28%
44.	3922	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics	IV	28%
45.	3926 [other than 3926 40 11, 3926 90 10]	Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats] [27/2017-IGST dated 22.09.2017 – SNo. 45 amended]	IV	28%
46.	4011	New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] [43/2017-IGST dated 14.11.2017 - SNo. 46 amended]	IV	28%
47.	4012	Retreaded or used tyres and flaps [25/2018-IGST/31.12.2018 –SNo. 47 omitted]	IV	28%
48.	4013	Inner tubes of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]	IV	28%
49.	4016 [other than 4016 92 00]	Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine) [27/2017-IGST dated 22.09.2017 – SNo. 49 amended]	IV	28%
50.	4017	Hard rubber (for example ebonite) in all forms, including other than waste and scrap; articles of hard rubber [35/2017-IGST dated 13.10.2017 – SNo. 50 amended]	IV	28%
51.	4201	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material	IV	28%
52.	4202	Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]	IV	28%
53.	4203	Articles of apparel and clothing accessories, of leather or of composition leather	IV	28%
54.	4205	Other articles of leather or of composition leather	IV	28%
55.	4206	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons	IV	28%
56.	4303	Articles of apparel, clothing accessories and other articles of furskin	IV	28%
57.	4304	Articles of artificial fur	IV	28%
58.	4410	Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards	IV	28%
59.	4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	IV	28%
60.	4412	Plywood, veneered panels and similar laminated wood	IV	28%
61.	4413	Densified wood, in blocks, plates, strips, or profile shapes	IV	28%
62.	4414	Wooden frames for paintings, photographs, mirrors or similar objects	IV	28%
63.	4418	Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes	IV	28%
64.	4421	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	IV	28%
65.	4814	Wall paper and similar wall coverings; window transparencies of paper	IV	28%
66.	6702	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit	IV	28%
67.	6703	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like	IV	28%
68.	6704	Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included	IV	28%
69.	6801	Setts, curbstones and flagstones, of natural stone (except slate)	IV	28%
70.	6802	All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] [35/2017-IGST dated 13.10.2017 – SNo. 70 amended 27/2017-IGST dated 22.09.2017 – SNo. 70 amended]	IV	28%
71.	6803	Worked slate and articles of slate or of agglomerated slate	IV	28%
72.	6807	Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)	IV	28%
73.	6808	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders	IV	28%
74.	6809	Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented	IV	28%
75.	6810	Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering	IV	28%
76.	6812	Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813	IV	28%
77.	6813	Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials	IV	28%
78.	6814	Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials	IV	28%
79.	6815	Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included	IV	28%
80.	6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths	IV	28%
81.	6904	Ceramic flooring blocks, support or filler tiles and the like	IV	28%
82.	6905	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods	IV	28%
83.	6906	Ceramic pipes, conduits, guttering and pipe fittings	IV	28%
84.	6907	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	IV	28%
85.	6909	Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods [27/2017-IGST dated 22.09.2017 – The strikethrough words omitted]	IV	28%
86.	6910	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	IV	28%
87.	6913	Statuettes and other ornamental ceramic articles [27/2017-IGST dated 22.09.2017 – SNo. 87 Omitted]	IV	28%
88.	6914	Other ceramic articles	IV	28%
89.	7003	Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	IV	28%
90.	7004	Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	IV	28%
91.	7005	Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	IV	28%
92.	7006 00 00	Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	IV	28%
93.	7007	Safety glass, consisting of toughened (tempered) or laminated glass	IV	28%
94.	7008	Multiple-walled insulating units of glass	IV	28%
95.	7009	Glass mirrors, whether or not framed, including rear-view mirrors	IV	28%
96.	7011	Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like	IV	28%
97.	7014	Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked	IV	28%
98.	7016	Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms	IV	28%
99.	7020	Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]	IV	28%
100.	7321	Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel	IV	28%
101.	7322	Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel	IV	28%
102.	7324	Sanitary ware and parts thereof of iron and steel	IV	28%
103.	7418	All goods other than utensils i.e. sanitary ware and parts thereof of copper	IV	28%
104.	7419	Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00	IV	28%
105.	7610 10 00	Doors, windows and their frames and thresholds for doors	IV	28%
106.	7615	All goods other than utensils i.e. sanitary ware and parts thereof	IV	28%
107.	8212	Razors and razor blades (including razor blade blanks in strips)	IV	28%
108.	8214	Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]	IV	28%
109.	8302	Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal	IV	28%
110.	8303	Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal	IV	28%
111.	8304	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403	IV	28%
112.	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal [35/2017-IGST dated 13.10.2017 – SNo. 112 omitted]	IV	28%
113.	8310	Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405	IV	28%
114.	8407	Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] [43/2017-IGST dated 14.11.2017 - SNo. 114 amended]	IV	28%
115.	8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	IV	28%
116.	8409	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	IV	28%
117.	8413	Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] [43/2017-IGST dated 14.11.2017 - SNo. 117 amended]	IV	28%
118.	8414	Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters	IV	28%
119.	8415	Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	IV	28%
120.	8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 [19/2018-IGST dated 26.07.2018 – SNo. 120 omitted]	IV	28%
121.	8419	Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]	IV	28%
122.	8422	Dish washing machines, household [8422 11 00] and other [8422 19 00]	IV	28%
123.	8423	Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds	IV	28%
124.	8424	Fire extinguishers	IV	28%
125.	8427	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	IV	28%
126.	8428	Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)	IV	28%
127.	8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers	IV	28%
128.	8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers	IV	28%
129.	8443	Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle	IV	28%
130.	8450	Household or laundry-type washing machines, including machines which both wash and dry [19/2018-IGST dated 26.07.2018 – SNo. 130 omitted]	IV	28%
131.	8472	Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]	IV	28%
132.	8476	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines	IV	28%
133.	8478	Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter	IV	28%
134.	8479	Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]	IV	28%
135.	8483	Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) [43/2017-IGST dated 14.11.2017; 35/2017-IGST dated 13.10.2017 –SNo. 135 amended; 25/2018-IGST/31.12.2018 –SNo. 135 omitted]	IV	28%
136.	8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	IV	28%
137.	8504	Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]	IV	28%
138.	8506	Primary cells and primary batteries	IV	28%
139.	8507	Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks [19/2018-IGST dated 26.07.2018 – Words in bold inserted; 25/2018-IGST/31.12.2018 –SNo. 139 amended]	IV	28%
140.	8508	Vacuum cleaners	IV	28%
141.	8509	Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] [43/2017-IGST dated 14.11.2017 - SNo. 141 amended]	IV	28%
142.	8510	Shavers, hair clippers and hair-removing appliances, with self- contained electric motor [19/2018-IGST dated 26.07.2018 – SNos. 140 to 142 omitted]	IV	28%
143.	8511	Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines	IV	28%
144.	8512	Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles	IV	28%
145.	8513	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512	IV	28%
146.	8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 [19/2018-IGST dated 26.07.2018 – SNo. 146 omitted]	IV	28%
147.	8517	ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]	IV	28%
148.	8518	Single loudspeakers, mounted in their enclosures [8518 21 00], Audio- frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]	IV	28%
149.	8519	Sound recording or reproducing apparatus	IV	28%
150.	8522	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521	IV	28%
151.	8525	Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, Digital cameras and video cameras recorders [other than CCTV] [25/2018-IGST/31.12.2018 –SNo. 151 omitted; 43/2017-IGST dated 14.11.2017 - SNo. 151 amended]	IV	28%
152.	8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	IV	28%
153.	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	IV	28%
154.	8528	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 32 20 17 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches 68 cm] [19/2018-IGST dated 26.07.2018 –Words in bold inserted; 43/2017-IGST dated 14.11.2017 - SNo. 16 amended; 27/2017-IGST dated 22.09.2017 – Monitor size raised to 20 inch from 17 inch; 25/2018-IGST/31.12.2018 –SNo. 154 amended - Monitor size raised to 32 inches from 20 inches]	IV	28%
155.	8529	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528	IV	28%
156.	8530	Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)	IV	28%
157.	8531	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530	IV	28%
158.	8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibres bundles or cables	IV	28%
159.	8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517	IV	28%
160.	8539	Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]	IV	28%
161.	8544	Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fibre Cable]	IV	28%
162.	8545	Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)	IV	28%
163.	8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material	IV	28%
163A	8701	Road tractors for semi-trailers of engine capacity more than 1800 cc [Corrigendum dated 12.07.2017- SNo. 163A inserted]	IV	28%
164.	8702	Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] [07-IGST/25.01.2018 – Sl.No.164 amended]	IV	28%
165.	8703	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]	IV	28%
166.	8704	Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]	IV	28%
167.	8705	Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) [19/2018-IGST dated 26.07.2018 – SNo. 167 omitted]	IV	28%
168.	8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705	IV	28%
169.	8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705	IV	28%
170.	8708	Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]	IV	28%
171.	8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles [19/2018-IGST dated 26.07.2018 – SNo. 171 omitted]	IV	28%
172.	8710	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	IV	28%
173.	8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	IV	28%
174.	8714	Parts and accessories of vehicles of headings 8711 and 8713 [25/2018-IGST/31.12.2018 –SNo. 174 amended]	IV	28%
175.	8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] [19/2018-IGST dated 26.07.2018 – SNo. 175 omitted]	IV	28%
176.	8802 or 8806	Aircrafts for personal use [18/2021-IGST/28.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	IV	28%
177.	8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes	IV	28%
178.	9004	Goggles	IV	28%
179.	9005	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy	IV	28%
180.	9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539	IV	28%
181.	9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	IV	28%
182.	9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers	IV	28%
183.	9010	Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens	IV	28%
184.	9011	Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection	IV	28%
185.	9012	Microscopes other than optical microscopes; diffraction apparatus	IV	28%
186.	9013	Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter	IV	28%
187.	9014	Direction finding compasses; other navigational instruments and appliances	IV	28%
188.	9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	IV	28%
189.	9016	Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights	IV	28%
190.	9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light	IV	28%
191.	9023	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses	IV	28%
192.	9101	Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal	IV	28%
193.	9102	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101	IV	28%
194.	9104	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	IV	28%
195.	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, time registers, time-recorders)	IV	28%
196.	9107	Time switches with clock or watch movement or with synchronous motor	IV	28%
197.	9108	Watch movements, complete and assembled	IV	28%
198.	9110	Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements	IV	28%
199.	9111	Watch cases and parts thereof	IV	28%
200.	9112	Cases for other than clocks, and parts thereof	IV	28%
201.	9113	Watch straps, watch bands and watch bracelets, and parts thereof	IV	28%
202.	9114	Other watch parts	IV	28%
203.	9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	IV	28%
204.	9202	Other string musical instruments (for example, guitars, violins, harps)	IV	28%
205.	9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	IV	28%
206.	9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	IV	28%
207.	9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	IV	28%
208.	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	IV	28%
209.	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	IV	28%
210.	9302	Revolvers and pistols, other than those of heading 9303 or 9304	IV	28%
211.	9401	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof	IV	28%
212.	9403	Other furniture [other than bamboo furniture] and parts thereof	IV	28%
213.	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	IV	28%
214.	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	IV	28%
215.	9504	Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] [Amended by Corrigendum dated 27.07.2017; 25/2018-IGST/31.12.2018 –SNo. 215 omitted]	IV	28%
216.	9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes	IV	28%
217.	9506	Articles and equipment for general physical exercise, gymnastics, athletics	IV	28%
218.	9508	Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]	IV	28%
219.	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) [27/2017-IGST dated 22.09.2017 – SNo. 219 Omitted]	IV	28%
220.	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	IV	28%
221.	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	IV	28%
222.	9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof [other than flints, wicks or Kitchen gas lighters] [27/2017-IGST dated 22.09.2017 – SNo. 222 amended]	IV	28%
223.	9614	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	IV	28%
224.	9616	Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations [19/2018-IGST dated 26.07.2018 – SNo. 224 omitted]	IV	28%
225.	9617	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	IV	28%
226.	9618	Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing	IV	28%
227.	9804	All dutiable articles intended for personal use	IV	28%
227A	Any Chapter	Specified actionable claim; Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; [14/2023-IGST dated 29.09.2023 – SNo. 227A inserted]	IV	28%
228.	Any Chapter	Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. [43/2017-IGST dated 14.11.2017 - SNo. 228 amended; 01-IGST/21.02.2020 – SNo 228 substituted – Explanation omitted]	IV	28%
229	Any Chapter	Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club [07-IGST/25.01.2018 – Sl.No.229 inserted; 14/2023-IGST dated 29.09.2023 – SNo. 228 and 229 omitted]	IV	28%

IGST Schedule V - 3%

SNo.	Ch/ Head/ Sub- head/ Tariff item	Description of Goods	IGST Sch	Rate
(1)	(2)	(3)
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 convenience of transport	V	3%
2.	7102	Diamonds, whether or not worked, but not mounted or set [other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds] [27/2017-IGST dated 22.09.2017 – SNo. 2 amended] [07-IGST/25.01.2018 – Sl.No.2 omitted]	V	3%
3.	7103	Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] [07-IGST/25.01.2018 – Sl.No.3 amended; SNo. 3. omitted by 14/2019-IGST/30.09.2019]	V	3%
4.	7104	Synthetic or reconstructed semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] [07-IGST/25.01.2018 – Sl.No.4 amended; SNo. 4. omitted by 14/2019-IGST/30.09.2019]	V	3%
5.	7105	Dust and powder of natural or synthetic precious or semi-precious stones	V	3%
6.	7106	Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form	V	3%
7.	7107	Base metals clad with silver, not further worked than semi-manufactured	V	3%
8.	7108	Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form	V	3%
9.	7109	Base metals or silver, clad with gold, not further worked than semi- manufactured	V	3%
10.	7110	Platinum, unwrought or in semi-manufactured forms, or in powder form	V	3%
11.	7111	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured	V	3%
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.	V	3%
13.	7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal [other than bangles of lac/shellac] [43/2017-IGST dated 14.11.2017 - SNo. 13 amended; 07-IGST/25.01.2018 – Sl.No.13 amended]	V	3%
14.	7114	Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal	V	3%
15.	7115	Other articles of precious metal or of metal clad with precious metal	V	3%
16.	7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	V	3%
17.	7117	Imitation jewellery [other than bangles of lac/shellac] [07-IGST/25.01.2018 – Sl.No.17 amended]]	V	3%
18.	7118	Coin	V	3%

IGST Schedule VI – 0.25%

SNo.	Chapter / Heading / Sub-heading/ Tariff item	Description of Goods	IGST Sch	Rate
(1)	(2)	(3)
1.	7102	Rough diamonds or simply sawn diamonds, industrial or non-industrial All goods Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds [06/2022-IGST dated 13.07.2022 - SNo. 1 amended] [07-IGST/25.01.2018 – Sl.No.1 amended; 27/2017-IGST dated 22.09.2017– SNo. 11 amended]	VI	0.25%
2.	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 Semi-precious stones, unworked or simply sawn or roughly shaped [07-IGST/25.01.2018 – Sl.No.2 amended; SNo. 2. amended by 14/2019-IGST/30.09.2019]	VI	0.25%
2A	7103	Precious stones (other than diamonds), ungraded precious stones (other than diamonds) [07-IGST/25.01.2018 – Sl.No.2A inserted; SNo. 2A omitted by 14/2019-IGST/30.09.2019]	VI	0.25%
3.	7104	Synthetic or reconstructed precious or semiprecious stones, [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped Synthetic or reconstructed semiprecious stones, unworked or simply sawn or roughly shaped [06/2022-IGST dated 13.07.2022 - SNo. 3 amended] [07-IGST/25.01.2018 – Sl.No.3 amended; SNo. 3. amended by 14/2019-IGST/30.09.2019]	VI	0.25%
4.	7104	Synthetic or reconstructed precious stones [07-IGST/25.01.2018 – Sl.No.4 inserted; SNo. 4. omitted by 14/2019-IGST/30.09.2019]	VI	0.25%

IGST Schedule VII – 1.50%

SNo.	Chapter / Heading / Sub-heading/ Tariff item	Description of Goods	IGST Sch	Rate
(1)	(2)	(3)
1.	7102	Goods other than those specified against S. No. 1 in Schedule VI	VII	1.50%
2.	7104	Goods other than those specified against S. No. 3 in Schedule VI	VII	1.50%

[06/2022-IGST dated 13.07.2022 – Schedule VII inserted]

Explanation. – For the purposes of this Schedule,-

(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre- determined quantity or number, which is indicated on such package.

(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.
[06/2022-IGST dated 13.07.2022 –Clause(ii) amended]
(a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

(b) The phrase “registered brand name” means,-

(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.

[43/2017-IGST dated 14.11.2017 – Clause (ii)(b) amended]

(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.

[27/2017-IGST dated 22.09.2017 – Clause (ii) amended]

(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.

[14/2023-IGST dated 29.09.2023 – Clause (v) inserted]

2. This notification shall come into force with effect from the 1^st day of July, 2017.

ANNEXURE

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

[35/2017-IGST dated 13.10.2017 – Proviso inserted
27/2017-IGST dated 22.09.2017 – Annexure Inserted]

[F.No.354/117/2017-TRU]