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Updated schedule of CGST rates on goods, as on 31.03.2021For ease of reference onlyThe GST rates on certain goods have under gone changes since the introduction of GST.The rate changes are given effect through amending notifications issued from time to time.Requests have been received for publishing a consolidated rate schedule incorporating all thechanges. According, this document has been prepared indicating updated rate schedulesprescribed vide notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017,notification No.2/2017-Central Tax (Rate) dated 28th June, 2017 and notification No.1/2017Compensation Cess (Rate) dated 28th June, 2017 as on 31.03.2021This document is only for ease of reference and relevant notification will only havelegal authority.1.CGST rates on goods as on 31.3.2021 [notification No.1/2017-Central Tax (Rate),dated 28th June, 2017, as amended from time to time].Schedule I – 2.5%S.No.(1)1.2.Chapter /Heading /Sub-heading/ Tariff item(2)0202, 0203,0204, 0205,0206, 0207,0208, 0209,02100303, 0304,0305, 0306,0307, 029.0403Description of GoodsRate(3)All goods [other than fresh or chilled] and put up inunit container and,(a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or enforceable right in respect ofsuch brand name has been foregone voluntarily], subject to theconditions as in the ANNEXURE]All goods [other than fresh or chilled] and put up inunit container and,(a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or enforceable right in respect ofsuch brand name has been foregone voluntarily], subject to theconditions as in the ANNEXURE(4)2.5%Ultra High Temperature (UHT) milk2.5%Milk and cream, concentrated or containing added sugar or othersweetening matter, including skimmed milk powder, milk foodfor babies [other than condensed milk]Cream, yogurt, kephir and other fermented or acidified milk andcream, whether or not concentrated or containing added sugar orother sweetening matter or flavoured or containing added fruit,nuts or cocoa2.5%12.5%2.5%
S.No.(1)10.Chapter /Heading /Sub-heading/ Tariff 11Description of GoodsRate(3)Whey, whether or not concentrated or containing added sugar orother sweetening matter; products consisting of natural milkconstituents, whether or not containing added sugar or othersweetening matter, not elsewhere specified or includedChena or paneer put up in unit container and,- (a) bearing aregistered brand name; or (b) bearing a brand name on which anactionable claim or enforceable right in a court of law is available[other than those where any actionable claim or any enforceableright in respect of such brand name has been voluntarilyforegone, subject to the conditions as in the ANNEXURE]Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked bysteaming or by boiling in water, moulded, frozen or otherwisepreserved, whether or not containing added sugar or othersweetening matter.Natural honey, put up in unit container and,- (a) bearing aregistered brand name; or (b) bearing a brand name on which anactionable claim or enforceable right in a court of law is available[other than those where any actionable claim or any enforceableright in respect of such brand name has been voluntarilyforegone, subject to the conditions as in the ANNEXURE]Edible products of animal origin, not elsewhere specified orincludedPigs', hogs' or boars' bristles and hair; badger hair and other brushmaking hair; waste of such bristles or hair.All goods [other than fresh or chilled] and put up in unit containerand, (a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or enforceable right in respect ofsuch brand name has been foregone voluntarily], subject to theconditions as in the ANNEXURESkins and other parts of birds, with their feathers or down,feathers and parts of feathers (whether or not with trimmededges) and down, not further worked than cleaned, disinfected ortreated for preservation; powder and waste of feathers or parts offeathersIvory, tortoise-shell, whalebone and whalebone hair, horns,unworked or simply prepared but not cut to shape; powder andwaste of these products.Coral and similar materials, unworked or simply prepared but nototherwise worked; shells of molluscs, crustaceans orechinoderms and cuttle-bone, unworked or simply prepared butnot cut to shape, powder and waste thereof.Ambergris, castoreum, civet and musk; cantharides; bile,whether or not dried; glands and other animal products used inthe preparation of pharmaceutical products, fresh, chilled, frozenor otherwise provisionally preserved.Animal products not elsewhere specified or included; deadanimals of Chapter 1 or 3, unfit for human consumption, otherthan semen including frozen 2.5%2.5%
S.No.(1)22.Chapter /Heading /Sub-heading/ Tariff 8.29.29A30.08020802, .090136.0902Description of GoodsRate(3)Herb, bark, dry plant, dry root, commonly known as jaribooti anddry flower(4)2.5%Dried leguminous vegetables, shelled, whether or not skinned orsplit put up in unit container and,- (a) bearing a registered brandname; or (b) bearing a brand name on which an actionable claimor enforceable right in a court of law is available [other than thosewhere any actionable claim or any enforceable right in respect ofsuch brand name has been voluntarily foregone, subject to theconditions as in the ANNEXURE]Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoesand similar roots and tubers with high starch or inulin content,frozen, whether or not sliced or in the form of pellets, put up inunit container and,(a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or enforceable right in respect ofsuch brand name has been foregone voluntarily], subject to theconditions as in the ANNEXURECashew nuts, whether or not shelled or peeled, desiccatedcoconutsDried areca nuts, whether or not shelled or peeledDried chestnuts (singhada), whether or not shelled or peeledWalnuts, whether or not shelledDried makhana, whether or not shelled or peeledput up in unit container and,(a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or enforceable right in respect ofsuch brand name has been foregone voluntarily], subject to theconditions as in the ANNEXUREMangoes sliced, driedGrapes, dried, and raisinsFruit and nuts, uncooked or cooked by steaming or boiling inwater, frozen, whether or not containing added sugar or othersweetening matterFruit and nuts, provisionally preserved (for example, by sulphurdioxide gas, in brine, in sulphur water or in other preservativesolutions), but unsuitable in that state for immediateconsumptionOmittedPeel of citrus fruit or melons (including watermelons), frozen,dried or provisionally preserved in brine, in sulphur water or inother preservative solutionsCoffee roasted, whether or not decaffeinated; coffee husks andskins; coffee substitutes containing coffee in any proportion[other than coffee beans not roasted]Tea, whether or not flavoured [other than unprocessed greenleaves of .5%2.5%2.5%
S.No.(1)37.38.Chapter /Heading /Sub-heading/ Tariff 44.45.0910 [otherthan 0910 1110, 0910 escription of GoodsRate(3)MatéPepper of the genus Piper; dried or crushed or ground fruits ofthe genus Capsicum or of the genus PimentaVanillaCinnamon and cinnamon-tree flowersCloves (whole fruit, cloves and stems)Nutmeg, mace and cardamomsSeeds of anise, badian, fennel, coriander, cumin or caraway;juniper berries [other than of seed quality]Ginger other than fresh ginger, saffron, turmeric (curcuma) otherthan fresh turmeric, thyme, bay leaves, curry and other spices(4)2.5%2.5%All goods i.e. cereals, put up in unit container and,- (a) bearinga registered brand name; or (b) bearing a brand name on whichan actionable claim or enforceable right in a court of law isavailable [other than those where any actionable claim or anyenforceable right in respect of such brand name has beenvoluntarily foregone, subject to the conditions as in theANNEXURE]Wheat and meslin put up in unit container and,- (a) bearing aregistered brand name; or (b) bearing a brand name on which anactionable claim or enforceable right in a court of law is available[other than those where any actionable claim or any enforceableright in respect of such brand name has been voluntarilyforegone, subject to the conditions as in the ANNEXURE]Rye put up in unit container and,- (a) bearing a registered brandname; or (b) bearing a brand name on which an actionable claimor enforceable right in a court of law is available [other than thosewhere any actionable claim or any enforceable right in respect ofsuch brand name has been voluntarily foregone, subject to theconditions as in the ANNEXURE]Barley put up in unit container and,- (a) bearing a registeredbrand name; or (b) bearing a brand name on which an actionableclaim or enforceable right in a court of law is available [otherthan those where any actionable claim or any enforceable rightin respect of such brand name has been voluntarily foregone,subject to the conditions as in the ANNEXURE]Oats put up in unit container and,- (a) bearing a registered brandname; or (b) bearing a brand name on which an actionable claimor enforceable right in a court of law is available [other than thosewhere any actionable claim or any enforceable right in respect ofsuch brand name has been voluntarily foregone, subject to theconditions as in the ANNEXURE]Maize (corn) put up in unit container and,- (a) bearing aregistered brand name; or (b) bearing a brand name on which anactionable claim or enforceable right in a court of law is available[other than those where any actionable claim or any enforceableright in respect of such brand name has been voluntarilyforegone, subject to the conditions as in the ANNEXURE]Rice put up in unit container and,- (a) bearing a registered brandname; or (b) bearing a brand name on which an actionable 2.5%2.5%
S.No.(1)Chapter /Heading /Sub-heading/ Tariff 8.110559.1106Description of GoodsRate(3)or enforceable right in a court of law is available [other than thosewhere any actionable claim or any enforceable right in respect ofsuch brand name has been voluntarily foregone, subject to theconditions as in the ANNEXURE]Grain sorghum put up in unit container and,- (a) bearing aregistered brand name; or (b) bearing a brand name on which anactionable claim or enforceable right in a court of law is available[other than those where any actionable claim or any enforceableright in respect of such brand name has been voluntarilyforegone, subject to the conditions as in the ANNEXURE]Buckwheat, millet and canary seed; other cereals such as Jawar,Bajra, Ragi put up in unit container and,- (a) bearing a registeredbrand name; or (b) bearing a brand name on which an actionableclaim or enforceable right in a court of law is available [otherthan those where any actionable claim or any enforceable rightin respect of such brand name has been voluntarily foregone,subject to the conditions as in the ANNEXURE]Wheat or meslin flour put up in unit container and,- (a) bearinga registered brand name; or (b) bearing a brand name on whichan actionable claim or enforceable right in a court of law isavailable [other than those where any actionable claim or anyenforceable right in respect of such brand name has beenvoluntarily foregone, subject to the conditions as in theANNEXURE]Cereal flours other than of wheat or meslin i.e. maize (corn)flour, Rye flour, etc. put up in unit container and,- (a) bearing aregistered brand name; or (b) bearing a brand name on which anactionable claim or enforceable right in a court of law is available[other than those where any actionable claim or any enforceableright in respect of such brand name has been voluntarilyforegone, subject to the conditions as in the ANNEXURE]Cereal groats, meal and pellets, including suji and dalia, put upin unit container and,- (a) bearing a registered brand name; or (b)bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or any enforceable right in respect ofsuch brand name has been voluntarily foregone, subject to theconditions as in the ANNEXURE]Cereal grains otherwise worked (for example, rolled, flaked,pearled, sliced or kibbled), except rice of heading 1006; germ ofcereals, whole, rolled, flaked or ground [other than hulled cerealgrains]Meal, powder, Flour, flakes, granules and pellets of potatoes putup in unit container and,- (a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or any enforceable right in respect ofsuch brand name has been voluntarily foregone, subject to theconditions as in the ANNEXURE]Meal and powder of the dried leguminous vegetables of heading0713 (pulses) [other than guar meal 1106 10 10 and guar gumrefined split 0713], of sago or of roots or tubers of heading 0714(4)52.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%
S.No.(1)Chapter /Heading /Sub-heading/ Tariff item(2)60.61.62.63.64.65.Omitted07131109 00 120872.73.1210 20 00121174.121275.130176.76A77.130113140178.1404 [otherthan 1404 9010, 1404 9040, 1404 9050, 1404 9060]1404 or 330578ADescription of GoodsRate(3)or of the products of Chapter 8, put up in unit container and,- (a)bearing a registered brand name; or (b) bearing a brand name onwhich an actionable claim or enforceable right in a court of lawis available [other than those where any actionable claim or anyenforceable right in respect of such brand name has beenvoluntarily foregone, subject to the conditions as in theANNEXURE](4)Guar gum refined splitWheat gluten, whether or not driedAll goods other than of seed qualitySoya beans, whether or not broken other than of seed quality.Ground-nuts, not roasted or otherwise cooked, whether or notshelled or broken other than of seed quality.CopraLinseed, whether or not broken other than of seed quality.Rape or colza seeds, whether or not broken other than of seedquality.Sunflower seeds, whether or not broken other than of seedqualityOther 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, Poppyseeds, Ajams, Mango kernel, Niger seed, Kokam) whether or notbroken, other than of seed qualityFlour and meals of oil seeds or oleaginous fruits, other than thoseof mustardHop cones, ground, powdered or in the form of pellets; lupulinPlants and parts of plants (including seeds and fruits), of a kindused primarily in perfumery, in pharmacy or for insecticidal,fungicidal or similar purpose, frozen or dried, whether or not cut,crushed or powderedLocust beans, seaweeds and other algae, sugar beet and sugarcane, frozen or dried, whether or not ground; fruit stones andkernels and other vegetable products (including unroastedchicory roots of the variety Cichoriumintybussativum) of a kindused primarily for human consumption, not elsewhere specifiedor includedNatural gums, resins, gum-resins and oleoresins (for example,balsams) [other than lac and shellac]Compounded asafoetida commonly known as heengTamarind Kernel powderVegetable materials of a kind used primarily for plaiting (forexample, bamboos, rattans, reeds, rushes, osier, raffia, cleaned,bleached or dyed cereal straw, and lime bark)Vegetable products not elsewhere specified or included such as,Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of akind used primarily for carving, Rudraksha seeds [other than bidiwrapper leaves (tendu), betel leaves, Indian katha, coconut shell,unworked]2.5%2.5%2.5%2.5%2.5%Mehendi paste in 2.5%2.5%2.5%2.5%
S.No.(1)79.Chapter /Heading /Sub-heading/ Tariff 02 or 170493.94.95.96.1801180218031901 20 0097.98.1902190399.99A100.100A101.19051905 or 21061905 40 0021062106 90Description of GoodsRate(3)Soya-bean oil and its fractions, whether or not refined, but notchemically modifiedGround-nut oil and its fractions, whether or not refined, but notchemically modified.Olive oil and its fractions, whether or not refined, but notchemically modified.Other oils and their fractions, obtained solely from olives,whether or not refined, but not chemically modified, includingblends of these oils or fractions with oils or fractions of heading1509Palm oil and its fractions, whether or not refined, but notchemically modified.Sunflower-seed, safflower or cotton-seed oil and fractionsthereof, whether or not refined, but not chemically modified.Coconut (copra), palm kernel or babassu oil and fractionsthereof, whether or not refined, but not chemically modified.Rape, colza or mustard oil and fractions thereof, whether or notrefined, but not chemically modified.Other fixed vegetable fats and oils (including jojoba oil) and theirfractions, whether or not refined, but not chemically modified.Vegetable fats and oils and their fractions, partly or whollyhydrogenated, inter-esterified, re-esterified or elaidinised,whether or not refined, but not further prepared.Edible mixtures or preparations of vegetable fats or vegetableoils or of fractions of different vegetable fats or vegetable oils ofthis Chapter, other than edible fats or oils or their fractions ofheading 1516Vegetable fats and oils and their fractions, boiled, oxidised,dehydrated, sulphurised, blown, polymerised by heat in vacuumor in inert gas or otherwise chemically modified, excluding thoseof heading 1516Beet sugar, cane sugarPalmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda,sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis likepuffed rice chikki, peanut chikki, sesame chikki, til chikki, tilpatti, til revdi, sugar makhana, groundnut sweets, gajak, khaja,khajuli, anarsaCocoa beans whole or broken, raw or roastedCocoa shells, husks, skins and other cocoa wasteCocoa paste whether or not de-fattedMixes and doughs for the preparation of bread, pastry and otherbaker's waresSeviyan (vermicelli)Tapioca and substitutes therefor prepared from starch, in theform of flakes, grains, pearls, siftings or in similar forms.(sabudana)Pizza breadKhakhra, Plain chapatti or rotiRusks, toasted bread and similar toasted productsRoasted Gram idli/dosa batter, chutney 2.5%2.5%2.5%2.5%2.5%
S.No.(1)101AChapter /Heading /Sub-heading/ Tariff item(2)2106 90102.102A2201 90 Description of GoodsRate(3)Namkeens, bhujia, mixture, chabena and similar ediblepreparations in ready for consumption form, other than those putup in unit container and,- (a) bearing a registered brand name; or(b) bearing a brand name on which an actionable claim orenforceable right in a court of law is available [other than thosewhere any actionable claim or any enforceable right in respect ofsuch brand name has been voluntarily foregone, subject to theconditions as specified in the ANNEXURE]Ice and snowEthyl alcohol supplied to Oil Marketing Companies for blendingwith motor spirit (petrol)Flours, meals and pellets, of meat or meat offal, of fish or ofcrustaceans, molluscs or other aquatic invertebrates, unfit forhuman consumption; greavesBran, sharps and other residues, whether or not in the form ofpellets, derived from the sifting, milling or other working ofcereals or of leguminous plants [other than aquatic feed includingshrimp feed and prawn feed, poultry feed and cattle feed,including grass, hay and straw, supplement and husk of pulses,concentrates and additives, wheat bran and de-oiled cake]Rice bran (other than de-oiled rice bran)Residues of starch manufacture and similar residues, beet-pulp,bagasse and other waste of sugar manufacture, brewing ordistilling dregs and waste, whether or not in the form of pelletsOil-cake and other solid residues, whether or not ground or in theform of pellets, resulting from the extraction of soyabean oilOil-cake and other solid residues, whether or not ground or in theform of pellets, resulting from the extraction of ground-nut oilOil-cake and other solid residues, whether or not ground or in theform of pellets, resulting from the extraction of vegetable fats oroils, other than those of heading 2304 or 2305 other thancottonseed oil cakeWine lees; argolTobacco leavesUnroasted iron pyrites.Sulphur of all kinds, other than sublimed sulphur, precipitatedsulphur and colloidal sulphurNatural graphite.Natural sands of all kinds, whether or not coloured, other thanmetal bearing sands of Chapter 26.Quartz (other than natural sands); quartzite, whether or notroughly trimmed or merely cut, by sawing or otherwise, intoblocks or slabs of a rectangular (including square) shape.Kaolin and other kaolinic clays, whether or not calcined.Other clays (not including expanded clays of heading 6806),andalusite, kyanite and sillimanite, whether or not calcined;mullite; chamotte or dinas earths.Chalk.Natural calcium phosphates, natural aluminium calciumphosphates and phosphatic 2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%
S.No.(1)119.Chapter /Heading /Sub-heading/ Tariff 5(Except2515 12 10,2515 12 20,2515 12 90)or68022515 11 002516[Except 251611 00, 251612 00]2516 11 133.134.252425252526123A124.Description of GoodsRate(3)Natural barium sulphate (barytes); natural barium carbonate(witherite), whether or not calcined, other than barium oxide ofheading 2816.Siliceous fossil meals (for example, kieselguhr, tripolite anddiatomite) and similar siliceous earths, whether or not calcined,of an apparent specific gravity of 1 or less.Pumice stone; emery; natural corundum, natural garnet and othernatural abrasives, whether or not heat-treated.Slate, whether or not roughly trimmed or merely cut, by sawingor otherwise, into blocks or slabs of a rectangular (includingsquare) shape.Ecaussine and other calcareous monumental or building stonealabaster [other than marble and travertine], other than mirrorpolished stone which is ready to use(4)2.5%Marble and travertine, crude or roughly trimmedPorphyry, basalt, sandstone and other monumental or buildingstone, whether or not roughly trimmed or merely cut, by sawingor otherwise, into blocks or slabs of a rectangular (includingsquare) shape.Granite crude or roughly trimmedPebbles, gravel, broken or crushed stone, of a kind commonlyused for concrete aggregates, for road metalling or for railway orother ballast, shingle and flint, whether or not heat-treated;macadam of slag, dross or similar industrial waste, whether ornot incorporating the materials cited in the first part of theheading; tarred macadam; grenules cheeping and powder ofstones heading 2515 or 2516 whether or not heat treated.Dolomite, whether or not calcined or sintered, includingdolomite roughly trimmed or merely cut, by sawing or otherwise,into blocks or slabs of a rectangular (including square) shape;dolomite ramming mix.2518 10 dolomite, Not calcined or sinteredNatural magnesium carbonate (magnesite); fused magnesia;dead-burned (sintered) magnesia, whether or not containingsmall quantities of other oxides added before sintering; othermagnesium oxide, whether or not pure.Gypsum; anhydrite; plasters (consisting of calcined gypsum orcalcium sulphate) whether or not coloured, with or without smallquantities of accelerators or retarders.Limestone flux; limestone and other calcareous stone, of a kindused for the manufacture of lime or cement.Quicklime, slaked lime and hydraulic lime, other than calciumoxide and hydroxide of heading 2825.AsbestosMica, including splitting; mica waste.Natural steatite, whether or not roughly trimmed or merely cut,by sawing or otherwise, into blocks or slabs of a rectangular(including square) shape; 2.5%2.5%2.5%2.5%2.5%
S.No.(1)135.Chapter /Heading /Sub-heading/ Tariff item(2)2528136.137.138.2529253026 [other than2619, 162.2705163.164.27062710165.2711 12 00,2711 13 00,Description of GoodsRate(3)Natural borates and concentrates thereof (whether or notcalcined), but not including borates separated from natural brine;natural boric acid containing not more than 82.5% of H3BO3(calculated on dry weight)Feldspar; leucite, nepheline and nepheline syenite; fluorspar.Mineral substances not elsewhere specified or included.All ores and concentrates [other than slag, dross (other thangranulated slag), scalings and other waste from the manufactureof iron or steel; slag, ash and residues (other than from themanufacture of iron or steel) containing metals, arsenic or theircompounds; other slag and ash, including seaweed ash (kelp);ash and residues from the incineration of municipal waste]Iron ores and concentrates, including roasted iron pyritesManganese ores and concentrates, including ferruginousmanganese ores and concentrates with a manganese content of20% or more, calculated on the dry weight.Copper ores and concentrates.Nickel ores and concentrates.Cobalt ores and concentrates.Aluminium ores and concentrates.Lead ores and concentrates.Zinc ores and concentrates.Tin ores and concentrates.Chromium ores and concentrates.Tungsten ores and concentrates.Uranium or thorium ores and concentrates.Molybdenum ores and concentrates.Titanium ores and concentrates.Niobium, tantalum, vanadium or zirconium ores andconcentrates.Precious metal ores and concentrates.Other ores and concentratesGranulated slag (slag sand) from the manufacture of iron or steelFly AshBio-gasCoal; briquettes, ovoids and similar solid fuels manufacturedfrom coalLignite, whether or not agglomerated, excluding jetPeat (including peat litter), whether or not agglomeratedCoke and semi coke of coal, of lignite or of peat, whether or notagglomerated; retort carbonCoal gas, water gas, producer gas and similar gases, other thanpetroleum gases and other gaseous hydrocarbonsTar distilled from coal, from lignite or from peat(a) kerosene oil PDS, (b) The following bunker fuels for use inships or vessels, namely,i. IFO 180 CSTii. IFO 380 CSTiii. Marine Fuel 0.5% (FO)Liquefied Propane and Butane mixture, Liquefied Propane,Liquefied Butane and Liquefied Petroleum Gases (LPG) 2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%
4.175.176.177.178.179.180.Chapter /Heading /Sub-heading/ Tariff item(2)2711 19 002711 12 002711 13 00,2711 19 00282828282805 11280928452853303002, 300630303030181.3030 or 182D3105183.184.185.3232023307 41 00Description of GoodsRate(3)supply to non-domestic exempted category (NDEC) customersby the Indian Oil Corporation Limited, Hindustan petroleumCorporation Limited or Bharat Petroleum Corporation Limited.Liquefied Propane and Butane mixture, Liquefied Propane,Liquefied Butane and Liquefied Petroleum Gases (LPG) forsupply to household domestic consumers”;Thorium oxalateEnriched KBF4 (enriched potassium fluoroborate)Enriched elemental boronNuclear fuelNuclear grade sodiumFertilizer grade phosphoric acidHeavy water and other nuclear fuelsCompressed airInsulinAnimal or Human Blood VaccinesDiagnostic kits for detection of all types of hepatitisDesferrioxamine injection or deferiproneCyclosporinMedicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand nameOral re-hydration saltsDrugs or medicines including their salts and esters and diagnostictest kits, specified in List 1 appended to this ScheduleFormulations manufactured from the bulk drugs specified in List2 appended to this ScheduleMedicaments (including those used in Ayurvedic, Unani,Siddha, Homeopathic or Bio-chemic systems), manufacturedexclusively in accordance with the formulae described in theauthoritative books specified in the First Schedule to the Drugsand Cosmetics Act, 1940 (23 of 1940) or HomeopathicPharmacopoeia of India or the United States of America or theUnited Kingdom or the German Homeopathic Pharmacopoeia,as the case may be, and sold under the name as specified in suchbooks or pharmacopoeia]All goods i.e. animal or vegetable fertilisers or organic fertilisersput up in unit
1 Updated schedule of CGST rates on goods, as on 31.03.2021 For ease of reference only The GST rates on certain goods have under gone changes since the introduction of GST.
