CBIC notifies GST rate changes for Goods as recommended in 47th GST Council Meeting

Chapter / Heading

Description of Goods

1

0202,0203,
0204,0205,
0206,0207,
0208,0209, 0210

All goods [other than fresh or chilled], pre-packaged and labelled.

2

0303, 0304, 0305, 0306, 0307, 0308, 0309

All goods [other than fresh or chilled], pre-packaged and labelled.

9A

403

Curd, Lassi, Butter milk, pre-packaged and labelled.

11

406

Chena or paneer, pre-packaged and labelled.

13

409

Natural honey, pre-packaged and labelled.

16

504

[All goods [other than fresh or chilled], pre-packaged and labelled.

25

713

Dried leguminous vegetables, shelled, whether or not skinned or split, pre-packaged and labelled.

26

714

[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen , whether or not sliced or in the form of pellets, pre-packaged and labelled.

30

8

Dried makhana, whether or not shelled or peeled, pre-packaged and labelled.

45

10

All goods i.e. cereals, pre-packaged and labelled.

46

1001

Wheat and meslin, pre-packaged and labelled.

47

1002

Rye, pre-packaged and labelled.

48

1003

Barley, pre-packaged and labelled.

49

1004

Oats, pre-packaged and labelled.

50

1005

Maize (corn), pre-packaged and labelled.

51

1006

Rice, pre-packaged and labelled.

52

1007

Grain sorghum, pre-packaged and labelled.

53

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled.

54

1101

Wheat or meslin flour, pre-packaged and labelled.

55

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled.

56

1103

Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled.

58

1105

Meal, powder, [Flour,] flakes, granules and pellets of potatoes, pre-packaged and labelled.

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"], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled.

91A

1701 or 1702

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled.

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

101A

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled.

163

2706

Tar distilled from coal, from lignite or from peat

181B

3006

Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes.

182

3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers , pre-packaged and labelled.

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  

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

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

197D

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

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

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.

230

84

Pawan Chakki that is Air Based Atta Chakki

232

8419 12

Solar water heater and system

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

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

234C

8509

Wet grinder consisting of stone as grinder

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

264

Any chapter

Biomass briquettes or solid bio fuel pellets

Chapter / Heading

Description of Goods

16

804

Dates (soft or hard), figs, pineapples, avocados, guavas , mangoes (other than mangoes sliced, dried) and mangosteens, dried

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

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

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

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

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

85E

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

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

120

4811

Aseptic packaging paper

125A

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

176B

6815

Fly ash blocks with 90 per cent. or more fly ash content; Fly ash blocks

187

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

188

8214

Paper knives, Pencil sharpeners and blades therefor

189

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

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

193

8414 20 10

Bicycle pumps

194A

8419 12

Solar water heater and system

195

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

197

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof

198

8434

Milking machines and dairy machinery

205

8539

LED lamps

217

9017 20

Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

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

226

9405

LED lights or fixtures including LED lamps

227

9405

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

Chapter / Heading

Description of Goods

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

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

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

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

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

301A

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

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 paper knives, pencil sharpeners and blades therefor

302B

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

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

317C

8414 20 10

Bicycle pumps

317D

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

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

328B

8434

Milking machines and dairy machinery

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

371A

84 or 85

E-waste

Chapter / Heading

Description of Goods

1

7102

Rough diamonds or simply sawn diamonds, industrial or non-industrial

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

Chapter / Heading

Description of Goods

1

7102

Goods other than those specified against S. No. 1 in Schedule VI

3

7104

Goods other than those specified against S. No. 3 in Schedule VI";