List of Goods Under GST in India

Last Updated on September 26, 2022

List of goods under GST 0% slab

S.NoParticulars
1.Live asses, mules and hinnies
2.Live bovine animals
3.Live swine
4.Live sheep and goats
5.Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls
6.Other live animal such as Mammals, Birds, Insects
7.Meat of bovine animals, fresh and chilled
8.All goods, fresh or chilled
9.All goods [other than fresh or chilled and other than pre-packaged and labelled]
10.Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other 
than goods attracting 5%]
11.Live fish
12.Fish, fresh or chilled, excluding fish fillets and other fish meat
13.All goods, fresh or chilled
14.All goods [other than fresh or chilled] and other than pre-packaged and labelled
15.Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated 
nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
16.Curd, Lassi, Butter milk, other than pre-packaged and labelled
17.Chena or paneer, other than pre-packaged and labelled
18.Birds’ eggs, in shell, fresh, preserved or cooked
19.Natural honey, other than pre-packaged and labelled
20.Human hair, unworked, whether or not washed or scoured; waste of human hair
21.All goods [other than fresh or chilled] other than pre-packaged and labelled
22.All goods i.e. bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
23.All goods i.e. hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc
24.Semen including frozen semen
25.Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
26.Potatoes, fresh or chilled
27.Tomatoes, fresh or chilled
28.Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
29.Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
30.Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
31.Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
32.Cucumbers and gherkins, fresh or chilled
33.Leguminous vegetables, shelled or unshelled, fresh or chilled
34.Other vegetables, fresh or chilled
35.Vegetables (uncooked or cooked by steaming or boiling in water), frozen
36.Vegetables provisionally preserved, but unsuitable in that state for immediate consumption
37.Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
38.Dried leguminous vegetables, shelled, whether or not skinned or split dried leguminous vegetables, shelled, whether or not skinned or split [other than pre-packaged and labelled]
39.Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried sago pith
40.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 other than pre-packaged and labelled
41.Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled
42.Coconuts, fresh or dried, whether or not shelled or peeled
43.Brazil nuts, fresh, whether or not shelled or peeled
44.Other nuts, fresh such as almonds, hazelnuts or filberts (Corylus spp.), walnuts, chestnuts 
(Castanea spp.), pistachios, macadamia nuts, kola nuts (Cola spp.), areca nuts, pine nuts,
fresh, whether or not shelled or peeled
45.Bananas, including plantains, fresh or dried
46.Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh
47.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), fresh
48.Grapes, fresh
49.Melons (including watermelons) and papaws (papayas), fresh
50.Apples, pears and quinces, fresh
51.Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
52.Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, 
white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus 
vaccinium, kiwi fruit, durians, persimmons, pomegranates, tamarind, sapota (chico), custard-apple (ata), bore, lichi, fresh
53.Tamarind dried
54.Peel of citrus fruit or melons (including watermelons), fresh
55.All goods of seed quality
56.Coffee beans, not roasted
57.Unprocessed green leaves of tea
58.Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
59.Fresh ginger, other than in processed form
60.Fresh turmeric, other than in processed form
61.Wheat and meslin other than pre-packaged and labelled
62.Wheat or meslin flour other than pre-packaged and labelled
63.Rye other than pre-packaged and labelled
64.Barley other than pre-packaged and labelled
65.Oats other than pre-packaged and labelled
66.Maize (corn) other than pre-packaged and labelled
67.Rice other than pre-packaged and labelled
68.Grain sorghum other than pre-packaged and labelled
69.Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other than pre-packaged and labelled]
70.Cereal flours other than of wheat or meslin, [maize (corn) flour, rye flour, etc.] other than pre-packaged and labelled
71.Cereal groats, meal and pellets other than pre-packaged and labelled
72.Cereal grains hulled
73.Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled
74.Flour, of the dried leguminous vegetables of pulses [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers S.No. 39 or of tamarind, of 
singoda, mango flour, etc. other than pre-packaged and labelled
75.Guar meal
76.Soya beans, whether or not broken, of seed quality
77.Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality
78.Linseed, whether or not broken, of seed quality
79.Rape or colza seeds, whether or not broken, of seed quality
80.Sunflower seeds, whether or not broken, of seed quality
81.Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality
82.Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing
83.Hop cones, fresh
84.Hop cones, neither ground nor powdered nor in the form of pellets
85.Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled
86.Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled
87.Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
88.Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, 
vetches and similar forage products, whether or not in the form of pellets
89.Lac and Shellac
90.Sal leaves, siali leaves, sisal leaves, sabai grass
91.Betel leaves
92.Coconut shell, unworked
93.Vegetable materials, for manufacture of jhadoo or broom sticks
94.(i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, [other than pre-packaged and labelled];
(ii) Khandsari Sugar, [other than pre-packaged and labelled]
95.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 other than pre-packaged and labelled
96.Pappad by whatever name it is known, except when served for consumption
97.Bread (branded or otherwise), except when served for consumption and pizza bread
98.Tender coconut water other than pre-packaged and labelled
99.Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
100.Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
101.Non-alcoholic toddy, neera including date and palm neera
102.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 [other than rice-bran]
103.De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under S.No.104 with effect from 25th January, 2018
104.Cotton seed oil cake
105.Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water
106.Uranium ore concentrate
107.Electrical energy
108.Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
109.Human blood and its components
110.All types of contraceptives
111.All goods and organic manure other than pre-packaged and labelled
112.Kajal [other than kajal pencilsticks], Kumkum, Bindi, Sindur, Alta
113.Municipal waste, sewage sludge, clinical waste
114.Plastic bangles
115.Condoms and contraceptives
116.Firewood or fuel wood
117.Wood charcoal (including shell or nut charcoal), whether or not agglomerated
118.Deities made of stone, marble or wood
119.Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
120.Plates and cups made up of all kinds of leaves/flowers/bark
121.Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government 
Treasuries or Vendors authorized by the Government
122.Postal items, like envelope, post card, etc., sold by Government
123.Rupee notes or coins when sold to Reserve Bank of India or the government of India
124.Printed books, including Braille books
125.Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
126.Children’s picture, drawing or colouring books
127.Music, printed or in manuscript, whether or not bound or illustrated
128.Duty Credit Scrips
129.Silkworm laying, cocoon
130.Raw silk
131.Silk waste
132.Wool, not carded or combed
133.Fine or coarse animal hair, not carded or combed
134.Waste of wool or of fine or coarse animal hair
135.Gandhi Topi
136.Khadi yarn
137.Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets
138.Jute fibres, raw or processed but not spun
139.Coconut, coir fibre
140.Coir pith compost other than pre-packaged and labelled
141.Indian National Flag
142.Human hair, dressed, thinned, bleached or otherwise worked
143.Earthen pot and clay lamps
144.Idols made of clay
145.Glass bangles (except those made from precious metals)
146.Bangles of lac/shellac
147.Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, 
shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges  and other tools of a kind used in agriculture, horticulture or forestry other than ghamella
148.Charkha for hand spinning of yarns, including amber charkha
149.Handloom [weaving machinery]
150.Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
151.Hearing aids
152.Indigenous handmade musical instruments
153.Muddhas made of sarkanda, brooms or brushes, consisting of twigs or other vegetable 
materials, bound together, with or without handles
154.Slate pencils and chalk sticks
155.Slates
156.Sanitary towels (pads) or sanitary napkins; tampons
157.Passenger baggage
158.Puja samagri namely:-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
159.Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or Local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or Local authority, as the case may be
160.Supply of goods by a Government entity to Central Government, State Government, Union 
Territory, Local Authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or Local authority in the form of grants
161.Parts for manufacture of hearing aids
162.Rakhi
163.Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of 
any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause

List of goods under GST 5% slab

Within States and Union territories

  • SGST or UTGST = 2.5%
  • CGST = 2.5%

Within Interstates or Import of Goods

  • IGST = 5%

Additional CESS will be applicable to some of the goods under GST.

S. No.Particulars
1.All goods [other than fresh or chilled] pre-packaged and labelled.
2. Ultra High Temperature (UHT) milk
3. Milk and cream, concentrated or containing added sugar or other sweetening matter,  including skimmed milk powder, milk food for babies [other than condensed milk]
4. Yoghurt; Cream, kefir 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
5.Curd, Lassi, Butter milk, pre-packaged and labelled
6.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
7.Chena or paneer, pre-packaged and labelled
8.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.
9.Natural honey pre-packaged and labelled
10.Insects and other edible products of animal origin, not elsewhere specified or included
11.Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
12.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
13. Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products
14.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
15.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
16.Animal products not elsewhere specified or included; dead animals, unfit for human consumption, other than semen including frozen semen
17.Herb, bark, dry-plant, dry-root, commonly known as jaribooti and dry-flower
18.Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled
19.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
20.Cashew nuts whether, or not shelled or peeled, desiccated coconuts
21.Dried areca nuts, whether or not shelled or peeled
22.Dried chestnuts (singhada), whether or not shelled or peeled
23.Walnuts, whether or not shelled
24.Dried makhana, whether or not shelled or peeled pre-packaged and labelled
25.Mangoes sliced, dried
26.Grapes, dried, and raisins
27.Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
28.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
29.Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved 
in brine, sulphur water or in other preservative solutions
30.Coffee roasted, whether or not decaffeinated coffee husks and skins; coffee substitutes 
containing coffee in any proportion [other than coffee beans not roasted]
31.Tea, whether or not flavored [other than unprocessed green leaves of tea]
32.Maté
33.Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
34.Vanilla
35.Cinnamon and cinnamon-tree flowers
36.Cloves (whole fruit, cloves and stems)
37.Nutmeg, mace and cardamoms
38.Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
39.Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
40.All goods i.e. cereals, pre-packaged and labelled
41.Wheat and meslin, pre-packaged and labelled
42.Rye, pre-packaged and labelled
43.Barley, pre-packaged and labelled
44.Oats, pre-packaged and labelled
45.Maize (corn), pre-packaged and labelled
46.Rice, pre-packaged and labelled
47.Grain sorghum, pre-packaged and labelled
48.Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled
49.Wheat or meslin flour pre-packaged and labelled
50.Cereal flours other than of wheat or meslin, i.e. maize (corn) flour, Rye flour, etc. pre-packaged and labelled
51.Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled
52.Cereal grains, otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except 
rice of S.No.46; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
53.Meal, powder, Flour flakes, granules and pellets of potatoes, pre-packaged and labelled
54.Meal and powder of the dried leguminous, vegetables of S.No.18 (pulses), [other than guar 
meal and guar gum refined split], of sago or of roots or tubers of S.No.19 or of the products pre-packaged and labelled
55.Guar gum refined split
56.Wheat gluten, whether or not dried
57.All goods other than of seed quality
58.Soya beans, whether or not broken other than of seed quality
59.Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality
60.Copra
61.Linseed, whether or not broken other than of seed quality
62.Rape or colza seeds, whether or not broken other than of seed quality
63.Sunflower seeds, whether or not broken other than of seed quality
64.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
65.Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
66.Tamarind seeds meant for any use other than sowing
67.Hop cones, ground, powdered or in the form of pellets; lupulin
68.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
69.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
70.Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
71.Compounded asafoetida commonly known as heeng
72.Tamarind Kernel powder
73.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)
74.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
75.Mehendi paste in cones
76.Soya-bean oil and its fractions, whether or not refined, but not chemically modified
77.Ground-nut  oil  and  its  fractions,  whether  or  not  refined, but not chemically modified
78.Olive oil and its fractions, whether or not refined, but not chemically modified
79.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 S.No.78
80.Palm oil and its fractions, whether or not refined, but not chemically modified
81.Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but 
not chemically modified
82.Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but 
not chemically modified
83.Rape, colza or mustard oil and  fractions thereof, whether or not refined, but not chemically modified
84.Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, 
whether or not refined, but not chemically modified
85.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
86.Edible mixtures or preparations of vegetable fats or vegetable oils or fractions of different vegetable fats or vegetable oils, other than edible fats or oils or their fractions mentioned in S.No.85
87.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 mentioned in the S.No.85
88.Beet sugar, cane sugar
89.Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled;
Khandsari Sugar, pre-packaged and labelled
90.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
91.Cocoa beans whole or broken, raw or roasted
92.Cocoa shells, husks, skins and other cocoa waste
93.Cocoa paste whether or not de-fatted
94.Mixes and doughs for the preparation of bread, pastry and other baker’s wares
95.Seviyan (vermicelli)
96.Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, 
siftings or in similar forms. (sabudana)
97.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
98.Pizza bread
99.Khakhra, Plain chapatti or roti
100.Rusks, toasted bread and similar toasted products
101.Roasted Gram, idli/dosa batter, chutney powder
102.Sweetmeats
103.Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption  form, other than those pre-packaged and labelled
104.Ice and snow
105.Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)
106.Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other 
aquatic invertebrates, unfit for human consumption; greaves
107.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 husk of pulses, concentrates and additives, wheat bran and de-oiled cake]
108.Rice bran (other than de-oiled rice bran)
109.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
110.Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 
111.Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting 
from the extraction of ground-nut oil
112.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 S.No.110 or S.No.111 other than cottonseed oil cake
113.Wine lees; argol
114.Tobacco leaves
115.Unroasted iron pyrites
116.Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
117.Natural graphite
118.Natural sands of all kinds, whether or not coloured, other than metal bearing sands
119.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
120.Kaolin and other kaolinic clays, whether or not calcined
121.Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
122.Chalk
123.Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
124.Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not 
calcined, other than barium oxide
125.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
126.Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
127.Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
128.Ecaussine and other calcareous monumental or building stone alabaster [other than marble 
and travertine], other than mirror polished stone which is ready to use
129.Marble and travertine, crude or roughly trimmed
130.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
131.Granite crude or roughly trimmed
132.Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling 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 S.No.128-131, whether or not heat treated
133.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; 
dolomite, Not calcined or sintered
134.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
135.Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or 
not coloured, with or without small quantities of accelerators or retarders
136.Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
137.Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide
138.Asbestos
139.Mica, including splitting; mica waste
140.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
141.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 (claculated on dry weight)
142.Feldspar; leucite, nepheline and nepheline syenite; fluorspar
143.Mineral substances not elsewhere specified or included
144.Tungsten ores and concentrates
145.Uranium or thorium ores and concentrates
146.Molybdenum ores and concentrates
147.Titanium ores and concentrates
148.Niobium, tantalum, vanadium or zirconium ores and concentrates
149.Precious metal ores and concentrates
150.Other ores and concentrates
151.Granulated slag (slag sand) from the manufacture of iron or steel
152.Fly Ash
153.Bio-gas
154.Coal; briquettes, ovoids and similar solid fuels manufactured from coal
155.Lignite, whether or not agglomerated, excluding jet
156Peat (including peat litter), whether or not agglomerated
157.Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
158.Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
159.(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)
160.Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied 
Petroleum Gases (LPG) for supply to non- domestic exempted category (NDEC) customers 
by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat 
Petroleum Corporation Limited
161.Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied 
Petroleum Gases (LPG) for supply to household domestic consumers
162.Thorium oxalate
163.Enriched KBF4 (enriched potassium fluroborate)
164.Enriched elemental boron
165.Nuclear fuel
166.Nuclear grade sodium
167.Fertilizer grade phosphoric acid
168.Heavy water and other nuclear fuels
169.Compressed air
170.Insulin
171.Animal or Human Blood Vaccines
172.Diagnostic kits for detection of all types of hepatitis
173.Desferrioxamine injection or deferiprone
174.Cyclosporin
175.Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
176.Oral re-hydration salts
177.Drugs or medicines including their salts and esters and diagnostic test kits
178.Formulations manufactured from the bulk drugs
179.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
180.Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes
181.All goods i.e. animal or vegetable fertilizers or organic fertilizers pre-packaged and labelled
182.Mineral or chemical fertilizers, nitrogenous, other than those which are clearly not to be used as fertilizers
183.Mineral or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers
184.Mineral or chemical fertilizers, potassic, other than those which are clearly not to be used as fertilizers
185.Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, 
phosphorus and potassium; other fertilizers; goods 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
186.Wattle extract, quebracho extract, chestnut extract
187.Enzymatic preparations for pre-tanning
188.Agarbatti, lobhan, dhoop batti, dhoop, sambraani
189.Sulphonated castor oil, fish oil or sperm oil
190.Dolomite ramming mix
191.Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel
192.Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
193.Waste, parings or scrap of rubber (other than hard rubber)
194.New pneumatic tyres, of rubber of a kind used on aircraft
195.Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws
196.Erasers
197.Waste or scrap of hard rubber
198.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
199.Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but 
not tanned, parchment-dressed or further prepared), whether or not with wool on or split
200.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
201.Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair-on, whether or not split, but not further prepared
202.Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
203.Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split,  but not further prepared
204.Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated  in logs, briquettes, pellets or similar forms
205.Natural cork, raw or simply prepared
206.Manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork
207.Recovered waste or scrap of paper or paperboard
208.Newsprint, in rolls or sheets
209.Kites, Paper mache articles
210.Brochures, leaflets and similar printed matter, whether or not in single sheets
211.Silk yarn
212.Woven fabrics of silk or of silk waste
213.Garneted stock of wool or of fine or coarse animal hair, shoddy wool
214.Wool and fine or coarse animal hair, carded or combed
215.Yarn of wool or of animal hair
216.Woven fabrics of wool or of animal hair
217.Cotton and Cotton waste
218.Cotton sewing thread, whether or not put up for retail sale
219.Cotton yarn [other than khaadi yarn]
220.Woven fabrics of cotton
221.All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
222.True hemp (Cannabis sativa), raw or processed but not spun; tow and waste of true hemp  (including yarn waste and garneted stock)
223.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)
224.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]
225.Woven fabrics of other vegetable textile fibres, paper yarn
226.Woven fabrics of manmade textile materials
227.Woven fabrics of manmade staple fibres
228.Real zari thread (gold) and silver thread, combined with textile thread
229.Jute twine, coir cordage or ropes
230.Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
231.Products of coir
232.Coir mats, matting, floor covering and handloom durries
233.Narrow woven fabrics, other than goods of S.No.146 under 12% GST schedule; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
234.Saree fall
235.Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai
236.Knitted or crocheted fabrics [All goods]
237.Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs.1000 per piece
238.Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs.1000 per piece
239.Other made up textile articles, sets, of sale value not exceeding Rs.1000 per piece
240.Worn clothing and other worn articles; rags
241.Walking-sticks including seat sticks
242.Cullet or other waste or scrap of glass
243.Glass beads
244.Aircraft engines
245.Hand pumps and parts thereof
246.Charger or charging station for Electrically operated vehicles
247.Electrically operated vehicles, including two and three wheeled electric vehicles.
Explanation- “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
248.Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled
249.Parts and accessories of carriage for disabled persons
250.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
251.Other aircraft (for example, helicopters, aeroplanes) except the items other than for personal use
252.Parts of goods of S.No.251
253.Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
254.Fishing vessels; factory ships and other vessels for processing or preserving fishery products
255.Tugs and pusher craft
256.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
257.Other vessels, including warships and lifeboats other than rowing boats
258.Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
259.Parts of goods of S.No.253-258
260.Coronary stents and coronary stent systems for use with cardiac catheters
261.Artificial kidney
262.Disposable sterilized dialyzer or micro barrier of artificial kidney
263.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.Parts of the following goods, namely:-
(i) Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
265.Assistive devices, rehabilitation aids and other goods for disabled
266.Cotton quilts of sale value not exceeding Rs.1000 per piece
267.Aircraft seats
268.Kerosene pressure lantern
269.Parts of kerosene pressure lanterns including gas mantles
270.Toy balloons made of natural rubber latex
271.Fishing hooks
272.Worked corals other than articles of coral
273.Broomsticks other than brooms consisting of twigs or other vegetable materials bound together, with or without handles
274.Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery 
(stamped paper), and the like, used or unused, other than those of S.No.198 under 18% GST schedule
275.Numismatic coins
276.Drugs or medicines including their salts and esters and diagnostic test kits specified at   S.No.177 and Formulations specified at S.No.178 above, intended for personal use
277.Rosaries, prayer beads or Hawan samagri
278.Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan  article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat
279.Articles made of paper mache
280.Coir articles
281.Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps
282.Handmade carpets and other handmade textile floor coverings (including namda/gabba)
283.Handmade lace
284.Hand-woven tapestries
285.Hand-made braids and ornamental trimming in the piece
286.Hand embroidered articles
287.Handmade/hand embroidered shawls of sale value not exceeding Rs.1000 per piece
288.Bangles, beads and small-ware

List of goods under GST 12% slab

Within States and Union territories

  • SGST or UTGST = 6%
  • CGST = 6%

Within Interstates or Import of goods

  • IGST = 12%

Additional CESS will be applicable to some of the goods under GST.

S. No.Particulars
1.Live horses
2.Condensed milk
3.Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
4.Cheese
5.Brazil nuts, dried, whether or not Shelled or Peeled
6.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]
7.Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mango-sterns, dried
8.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
9.Fruit, dried, other than that of S.No.20 to 26 under 5% GST schedule; mixtures of nuts or 
dried fruits [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled
10.Starches; inulin
11.Pig fats (including lard) and poultry fat, other than that of S.No.1 under 5% GST schedule or S.No.12 under 12% GST schedule
12.Fats of bovine animals, sheep or goats, other than those of S.No.12
13.Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
14.Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
15.Wool grease and fatty substances derived therefrom (including lanolin)
16.Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
17.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.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, other than edible fats or oils or their fractions of S.No.17
19.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 S.No.17 ; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils or not elsewhere specified or included
20.Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
21.Other prepared or preserved meat, meat offal, blood or insects
22.Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
23.Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
24.Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
25.All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
26.Sugar boiled confectionery
27.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
28.Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
29.Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
30.Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
31.Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of S.No.33
32.Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of S.No.33
33.Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
34.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
35.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
36.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
37.Tender coconut water pre-packaged and labelled
38.Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
39.Yeasts (active and inactive); other single cell micro-organisms, dead (but not including 
vaccines of S.No.171 under 5% GST schedule); prepared baking powders
40.All goods, including sauces and preparations thereof, mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard, curry paste, mayonnaise and salad dressings
41.Texturized vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
42.Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) pre-packaged and labelled
43Diabetic foods
44.Drinking water packed in 20 litre bottles
45.Soya milk drinks
46.Fruit pulp or fruit juice based drinks
47.Beverages containing milk
48.Marble and travertine blocks
49.Granite blocks
50.Anaesthetics
51.Potassium Iodate
52.Steam
53.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
54.Iodine
55.Medical grade oxygen
56.Medicinal grade hydrogen peroxide
57.Gibberellic acid
58.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
59.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
60.Medicaments (excluding goods of S.No.59, 62, 63) 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
61.Medicaments (excluding goods of S.No.59, 62, 63) 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
62.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
63.Pharmaceutical goods [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]
64.Tooth powder
65.Odoriferous preparations which operate by burning [other than Agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
66.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
67.Candles, tapers and the like
68.Photographic plates and film for X-ray for medical use
69.Photographic plates and films, exposed and developed, other than cinematographic film
70.Photographic plates and films, exposed and developed, whether or not incorporating sound 
track or consisting only of sound track, other than feature films
71.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
72.Silicon wafers
73.All diagnostic kits and reagents
74.Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
75.Feeding bottles
76.Plastic beads
77.Latex Rubber Thread
78.Nipples of feeding bottles
79.Surgical rubber gloves or medical examination rubber gloves
80.Rubber bands
81.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 S.No.84
82.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 S.No.84
83.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 S.No.84
84.Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
85.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
86.Hand bags and shopping bags, of cotton
87.Hand bags and shopping bags, of jute
88.Gloves specially designed for use in sports
89.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
90.Idols of wood, stone [including marble] and metals [other than those made of precious metals]
91.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
92.Wood wool; wood flour
93.Railway or tramway sleepers (cross-ties) of wood
94.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]
95.Bamboo flooring
96.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
97.Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
98.Tools, tool bodies, tool handles, broom or brush bodies and  handles, of wood; boot or shoe lasts and trees, of wood
99.Bamboo wood building joinery
100.Tableware and Kitchenware of wood
101.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
102.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
103.Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
104.Articles of natural cork such as corks and stoppers, shuttlecock cork bottom
105.Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
106.Mechanical wood pulp
107.Chemical wood pulp, dissolving grades
108.Chemical wood pulp, soda or sulphate, other than dissolving grades
109.Chemical wood pulp, sulphite, other than dissolving grades
110.Wood pulp obtained by a combination of mechanical and chemical pulping processes
111.Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
112.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 S.No.208 under 5% GST schedule or S.No.182 under 18% GST schedule; hand-made paper and paperboard
113.Uncoated kraft paper and paperboard, in rolls or sheets, other than that of S.No.112 or S.No.182 under 18% GST schedule
114.Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed
115.Greaseproof papers
116.Glassine papers
117.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
118.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 S.No.182 under 18% GST schedule
119.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
120.Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
121.Exercise book, graph book, & laboratory note book and notebooks
122.Paper pulp moulded trays
123.Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
124.Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
125.Sewing thread of manmade filaments, whether or not put up for retail sale
126.Synthetic or artificial filament yarns
127.Sewing thread of manmade staple fibres
128.Yarn of manmade staple fibres
129.Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods
130.Felt, whether or not impregnated, coated, covered or laminated
131.Nonwovens, whether or not impregnated, coated, covered or laminated
132.Rubber thread and cord, textile covered; textile yarn, and strip and the like of S.No.126 impregnated, coated, covered or sheathed with rubber or plastics
133.Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of S.No.126, combined with metal in the form of thread, strip or powder or covered with metal
134.Gimped yarn, and strip and the like of S.No.126, gimped (other than those of S.No.133 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
135.Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
136.Articles of yarn, strip or the like of S.No.126, twine, cordage, rope or cables, not elsewhere specified or included other than products of coir
137.Carpets and other textile floor coverings, knotted, whether or not made up
138.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
139.Carpets and other textile floor coverings, tufted, whether or not made up
140.Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
141.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 under 5% GST schedule
142.Terry towelling and similar woven terry fabrics, other than narrow fabrics of S.No.233 under 5% GST schedule; tufted textile fabrics
143.Gauze, other than narrow fabrics of S.No.233 under 5% GST schedule
144.Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the 
piece, in strips or in motifs
145.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
146.Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
147.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]
148.Woven fabrics of metal thread and woven fabrics of metallized  yarn of S.No.133, 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]
149.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]
150.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 S.No.149
151.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
152.Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
153.Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of S.No.152
154.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
155.Textile wall coverings
156.Rubberised textile fabrics, other than those of S.No.152
157.Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
158.Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
159.Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
160.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
161.Textile products and articles, for technical uses, 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 metalized 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
162.Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs.
1000 per piece
163.Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs.1000 per piece
164.Other made up textile articles, sets of sale value exceeding Rs.1000 per piece [other than Worn clothing and other worn articles; rags]
165.Footwear of sale value not exceeding Rs.1000 per pair
166.Textile caps
167.Hats (knitted/crocheted) or made up from lace or other textile fabrics
168.Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
169.whips, riding-crops and the like
170.Parts, trimmings and accessories of articles of S.No.168-169
171.Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of S.No.12 under 5% GST schedule and worked quills 
and scapes)
172.Sand lime bricks or stone inlay work
173.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
174.Fly ash bricks; Fly ash aggregates; Fly ash blocks
175.Bricks of fossil meals or similar siliceous earths
176.Building bricks
177.Earthen or roofing tiles
178.Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
179.Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
180.Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
181.Statues and other ornamental articles
182.Glasses for corrective spectacles and flint buttons
183.Globes for lamps and lanterns, founts for kerosene wick lamps, glass chimneys for lamps and lanterns
184.Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
185.Animal shoe nails
186.Sewing needles
187.Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
188.Table, kitchen or other household articles of iron & steel; Utensils
189.Table, kitchen or other household articles of copper; Utensils
190.Brass Kerosene Pressure Stove
191.Table, kitchen or other household articles of aluminium; Utensils
192.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
193.Fuel elements (cartridges), non-irradiated for nuclear reactors
194.Fixed speed diesel engines of power not exceeding 15HP
195.Other hand pumps
196.Solar water heater and system
197.Hand operated rubber roller
198.Nozzles for drip irrigation equipment or nozzles for sprinklers
199.Sprinklers; drip irrigation system including laterals; mechanical sprayers
200.Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or 
sports-ground rollers parts
201.Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof
202.Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
203.Sewing machines, other than book-sewing machine of S.No.432 under 18% GST schedule; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines
204.Composting machines
205.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.
206.Two-way radio (Walkie talkie) used by defense, police and paramilitary forces etc
207.Fuel cell motor vehicles
208.Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
209.Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
210.Bicycles and other cycles (including delivery tricycles), not motorized
211.Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorized of S.No.210
212.Self-loading or self-unloading trailers for agricultural purposes
213.Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
214.Blood glucose monitoring system (Glucometer) and test strips
215.Patent ductus arteriousus / Atrial septal defect occlusion device
216.Contact lenses; Spectacle lenses
217.Frames and mountings for spectacles, goggles or the like, and parts thereof
218.Spectacles, corrective [other than goggles for correcting vision]
219.Instruments and appliances used in medical, surgical, dental or veterinary sciences, including 
scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
220.Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; 
ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
221.Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
222.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 light
223.Furniture wholly made of bamboo, cane  or rattan
224.Coir products [except coir mattresses]
225.Products wholly made of quilted textile materials
226.Cotton quilts of sale value exceeding Rs.1000 per piece
227.Hurricane lanterns, kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
228.Toys like tricycles, scooters, pedal cars etc., including parts and accessories thereof [other than electronic toys]
229.Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230.Sports goods other than articles and equipment for general physical exercise
231.Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and similar nets; 
decoy “birds” and similar hunting or shooting requisites
232.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)
233.Slide fasteners and parts thereof
234.Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
235.Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, 
and parts thereof
236.Paintings, drawings and pastels, executed entirely by hand, other than drawings other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques
237.Original engravings, prints and lithographs
238.Original sculptures and statuary, in any material
239.Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, 
archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240.Antiques of an age exceeding one hundred years
241.Other drugs and medicines intended for personal use
242.Handcrafted candles
243.Handbags including pouches and purses; jewellery box
244.Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
245.Wooden frames for painting, photographs, mirrors etc
246.Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
247.Art ware of cork [including articles of sholapith]
248.Handmade/hand embroidered shawls of sale value exceeding Rs.1000 per piece
249.Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
250.Stone art ware, stone inlay work
251.Tableware and kitchenware of clay and terracotta, other clay articles
252.Statuettes & other ornamental ceramic articles including blue potteries
253.Ornamental framed mirrors
254.Glass statues [other than those of crystal]
255.Glass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
256.Art ware of iron
257.Art ware of brass, copper / copper alloys, electro plated with nickel/silver
258.Aluminium art ware
259.Bells, gongs and 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; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
260.Handcrafted lamps (including panchloga lamp)
261.Furniture of bamboo, rattan and cane
262.Dolls or other toys made of wood or metal or textile material [incl. wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll]
263.Ganjifa card
264.Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material
265.Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, etc., (including articles of lac, shellac)
266.Hand paintings drawings and pastels (incl. Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli, etc.)
267.Original sculptures and statuary, in metal, stone or any other material

List of goods under GST 18% slab

Within States and Union territories

  • SGST or UTGST = 9%
  • CGST = 9%

Within Interstates or Import of goods

  • IGST = 18%

Additional CESS will be applicable to some of the goods under GST.

S. No.Particulars
1.Malt, whether or not roasted
2.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
3.Bidi wrapper leaves (tendu)
4.Indian katha
5.All goods i.e. Margarine, Linoxyn
6.Glycerol, crude; glycerol waters and glycerol lyes
7.Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
8.Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
9.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]
10.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]
11.Cocoa butter, fat and oil
12.Cocoa powder, not containing added sugar or sweetening matter
13.Chocolates and other food preparations containing cocoa
14.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 S.No.3-7 under 5% GST schedule, 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 S.No.98-100 under 5% GST schedule and of S.No.16]
15.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
16.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
17.Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
18.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
19.Soups and broths and preparations therefor; homogenized composite food preparations
20.Ice cream and other edible ice, whether or not containing cocoa
21.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
22.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 litre bottles
+ CESS: 12% on Aerated waters
23.Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages]
24.Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied 
to oil marketing companies for blending with motor spirit (petrol)]
25.Vinegar and substitutes for vinegar obtained from acetic acid
26.Products containing nicotine and intended for inhalation without combustion
27.Products for oral application or transdermal application or for application otherwise than 
orally or transdermally, containing nicotine and intended to assist tobacco use cessation
28.Marble and travertine, other than blocks
29.Granite, other than blocks
30.Iron ores and concentrates, including roasted iron pyrites
31.Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
32.Copper ores and concentrates
33.Nickel ores and concentrates
34.Cobalt ores and concentrates
35.Aluminium ores and concentrates
36.Lead ores and concentrates
37.Zinc ores and concentrates
38.Tin ores and concentrates
39.Chromium ores and concentrates
40.Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
41.Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
42.Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]
43.Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
44.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
45.Pitch and pitch coke, obtained from coal tar or from other mineral tars
46.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
47.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]
48.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
49.Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
50.Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
51.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)
52.All inorganic chemicals [other than those specified in the schedule for exempted goods or 
other rate schedules for goods including fertilizer grade phosphoric acid
53.All organic chemicals other than giberellic acid
54.Mineral or chemical fertilizers, nitrogenous, which are clearly not to be used as fertilizers
55.Mineral or chemical fertilizers, phosphatic, which are clearly not to be used as fertilizers
56.Mineral or chemical fertilizers, potassic, which are clearly not to be used as fertilizers
57.Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods in tablets or similar forms or in packages of a gross weight not exceeding 10kg, which are clearly not to be used as fertilizers
58.Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than wattle extract, quebracho extract, chestnut extract)
59.Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, 
whether or not containing natural tanning substances (other than enzymatic preparations for pre-tanning)
60.Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin
61.Synthetic organic colouring matter, whether or not chemically defined; preparations 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
62.Colour lakes; preparations based on colour lakes
63.Other colouring matter; preparations other than those of S.No.60-62; inorganic products of a kind used as luminophores, whether or not chemically defined
64.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
65.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.
66.Paints and varnishes (including enamels and lacquers) based on synthetic polymers or 
chemically modified natural polymers, dispersed or dissolved in an aqueous medium
67.Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
68.Prepared driers
69.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
70.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
71.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
72.All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink
73.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
74.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]
75.Perfumes and toilet waters
76.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 12 
preparations other than kajal, kumkum, bindi, sindur, alta
77.Preparations for use on the hair [except mehendi pate in cones]
78.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]
79.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]
80.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 detergent
81.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 S.No.80 [other than sulphonated castor oil, fish oil or sperm oil]
82.Lubricating preparations (including cutting-oil preparations, 13 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
83.Artificial waxes and prepared waxes
84.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 S.No.83
85.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)
86.Casein, caseinates and other casein derivatives; casein glues
87.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
88.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 S.No.86
89.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
90.Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues 
based on starches, or on dextrins or other modified starches
91.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 1kg
92.Enzymes, prepared enzymes
93.Propellant powders
94.Prepared explosives, other than propellant powders; such as industrial explosives
95.Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators
96.Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
97.Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials such as
liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or 
similar lighters
98.Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for medical use)
99.Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
100.Photographic paper, paperboard and textiles, sensitised, unexposed
101.Photographic plates, film, paper, paperboard and textiles, exposed but not developed
102.Photographic plates and films, exposed and developed, whether or not incorporating sound 
track or consisting only of sound track, for feature films
103.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
104.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
105.Activated carbon; activated natural mineral products; animal black, including spent animal black
106.Tall oil, whether or not refined
107.Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
108.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
109.Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
110.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
111.Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth 
regulators, disinfectants and similar products [other than bio-pesticides mentioned against S.No.71 of 12% GST schedule.
112.Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other roducts 
and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
113.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
114.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
115.Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and othercompound stabilizers for rubber or plastics; such as Vulcanizing agents for rubber
116.Preparations and charges for fire-extinguishers; charged fire extinguishing grenades
117.Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
118.Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
119.Refractory cements, mortars, concretes and similar compositions, other than products of S.No.104
120.Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of S.No.44
121.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]
122.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
123.Anti-freezing preparations and prepared de-icing fluids
124.Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells
125.Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
126.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
127.Residual products of the chemical or allied industries not elsewhere specified or included [except municipal waste; sewage sludge; other wastes]
128.Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere 
specified or included
129.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, not elsewhere specified or included; cellulose and its chemical derivatives, not elsewhere specified or included; natural polymer (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
130.Ion exchangers based on polymers of S.No.129, in primary forms
131.Waste, parings and scrap, of plastics
132.Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile 
shapes, whether or not surface-worked but not otherwise worked, of plastics
133.Tubes, pipes and hoses, and fittings therefor, of plastics
134.Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
135.Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
136.Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, 
supported or similarly combined with other materials
137.Other plates, sheets, film, foil and strip, of plastics
138.Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics
139.Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other 
closures, of plastics
140.Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
141.Builder’s wares of plastics, not elsewhere specified
142.Other articles of plastics and articles of other materials of S.No.129-130 other than bangles of plastic, plastic beads and feeding bottles
143.Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; 
mixtures of any product of S.No.192 under 5% GST schedule 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)
144.Reclaimed rubber in primary forms or in plates, sheets or strip
145.powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)
146.Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip
147.Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber
148.Vulcanized rubber thread and cord, other than latex rubber thread
149.Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber
150.Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their 
fittings (for example, joints, elbows, flanges)
151.Conveyor or transmission belts or belting, of vulcanized rubber
152.Rear tractor tyres and rear tractor tyre tubes
153.Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
154.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]
155.Hygienic or pharmaceutical articles (including teats), of vulcanized 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]
156.Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber [other than surgical gloves]
157.Other articles of vulcanized rubber other than hard rubber [other than erasers, rubber bands]
158.Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
159.Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle 
cloths, saddle bags, dog coats and the like), of any material
160.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]
161.Articles of apparel and clothing accessories, of leather or of composition leather [other than 
gloves specially designed for use in sports]
162.Other articles of leather or of composition leather
163.Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons
164.Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of S.No.198-200
165.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 S.No.166
166.Articles of apparel, clothing accessories and other articles of furskin
167.Artificial fur and articles thereof
168.Wood in the rough
169.Wood sawn or chipped
170.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 6mm [other than for 
match splints]
171.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]
172.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
173.Fibre board of wood or other ligneous materials, whether or not bonded with resins or other 
organic substances, other than specified boards
174.Plywood, veneered panels and similar laminated wood
175.Densified wood, in blocks, plates, strips, or profile shapes
176.Wooden frames for paintings, photographs, mirrors or similar objects
177.Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes other than bamboo wood building joinery
178.Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
179.Resin bonded bamboo mat board, with or without veneer in between
180.Bamboo flooring tiles
181.Waste cork; crushed, granulated or ground cork
182.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
183.Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in 
rolls or sheets (other than greaseproof paper, glassine paper)
184.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
185.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 S.No.119 under 12% GST schedule or S.No.182, 184
186.Filter blocks, slabs and plates, of paper pulp
187.Cigarette paper, whether or not cut to size or in the form of booklets or tubes
188.Wall paper and similar wall coverings; window transparencies of paper
189.Carbon paper, self-copy paper and other copying or transfer papers (other than those of S.No.184), duplicator stencils and offset plates, of paper, whether or not put up in boxes
190.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]
191.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 36cm, 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
192.Cartons, boxes, 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
193.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]
194.Paper or paperboard labels of all kinds, whether or not printed
195.Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
196.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”
197.Plans and drawings for architectural, engineering, industrial, commercial, topographical or 
similar purposes, being originals drawn by hand; hand-written texts; photographic 
reproductions on sensitized paper and carbon copies of the foregoing
198.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
199.Transfers (decalcomanias)
200.Printed or illustrated postcards; printed cards bearing personal greetings, messages or 
announcements, whether or not illustrated, with or without envelopes or trimmings
201.Calendars of any kind, printed, including calendar blocks
202.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
203.All goods other than synthetic filament yarns
204.All goods other than artificial filament yarns
205.Synthetic or artificial filament tow
206.Synthetic or artificial staple fibres
207.Waste of manmade fibres
208.Cigarette filter rods
209.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
210.Flexible intermediate bulk containers
211.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
212.Other footwear with outer soles and uppers of rubber or plastics
213.Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
214.Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
215.Other footwear
216.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
217.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
218.Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
219.Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
220.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
221.Other headgear, whether or not lined or trimmed
222.Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
223.Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
224.Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
225.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
226.Setts, curbstones and flagstones, of natural stone (except slate)
227.Worked monumental or building stone (except slate) and 17articles thereof,; 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]
228.Worked slate and articles of slate or of agglomerated slate
229.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 natural or artificial abrasives, or of ceramics, with or without parts of other materials
230.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
231.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
232.Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
233.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
234.Articles of plaster or of compositions based on plaster; such as boards, sheets, panels, tiles 
and similar articles, not ornamented
235.Articles of cement, of concrete or of artificial stone, whether or not reinforced
236.Articles of asbestos-cement, of cellulose fibre-cement or the like
237.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
238.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
239.Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
240.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]
241.Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, 
tripolite or diatomite) or of similar siliceous earths
242.Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
243.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
244.Ceramic flooring blocks, support or filler tiles and the like
245.Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
246.Ceramic pipes, conduits, guttering and pipe fittings
247.Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or 
not on a backing; finishing ceramics
248.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
249.Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing 
cisterns, urinals and similar sanitary fixtures
250.Other ceramic articles
251.Glass in balls (other than microspheres of S.No.266), rods or tubes, unworked
252.Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
253.Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
254.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
255.Glass of S.No.252, 253 or 254, bent, edge-worked, engraved, drilled, enameled or otherwise 
worked, but not framed or fitted with other materials
256.Safety glass, consisting of toughened (tempered) or 19 laminated glass
257.Multiple-walled insulating units of glass
258.Glass mirrors, whether or not framed, including rear-view mirrors
259.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
260.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
261.Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of S.No.259)
262.Signaling glassware and optical elements of glass not optically worked
263.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
264.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 small wares, 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
265.Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
266.Imitation pearls, imitation precious or semi-precious stones and similar glass small-wares, and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; 
statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass 
microsphere not exceeding 1 mm in diameter
267.Glass fibers (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)
268.Other articles of glass [other than globes for lamps and lanterns, founts for kerosene wick 
lamps, glass chimneys for lamps and lanterns]
269.Pig iron and spiegeleisen in pigs, blocks or other primary forms
270.Ferro-alloys
271.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
272.Ferrous waste and scrap; re-melting scrap ingots of iron or steel
273.Granules and powders, of pig iron, spiegeleisen, iron or steel
274.Iron and non-alloy steel in ingots or other primary forms
275.Semi-finished products of iron or non-alloy steel
276.All flat-rolled products of iron or non-alloy steel
277.All bars and rods, of iron or non-alloy steel
278.Angles, shapes and sections of iron or non-alloy steel
279.Wire of iron or non-alloy steel
280.Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
281.All flat-rolled products of stainless steel
282.All bars and rods, of stainless steel
283.Wire of stainless steel
284.Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
285.All flat-rolled products of other alloy steel
286.All bars and rods of other alloy steel
287.Wire of other alloy steel
288.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
289.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
290.Tubes, pipes and hollow profiles, of cast iron
291.Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
292.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
293.Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
294.Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
295.Structures 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]
296.Reservoirs, tanks, vats and similar containers for any material (other than compressed or 
liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
297.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 liters, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
298.Containers for compressed or liquefied gas, of iron or steel
299.Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
300.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
301.Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
302.Chain and parts thereof, of iron or steel
303.Anchors, grapnels and parts thereof, of iron or steel
304.Nails, tacks, drawing pins, corrugated nails, staples and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
305.Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including 
spring washers) and similar articles, of iron or steel
306.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
307.Springs and leaves for springs, of iron and steel
308.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
309.Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air 
heaters and hot air 20 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
310.Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
311.Ghamella
312.Sanitary ware and parts thereof, of iron and steel
313.Other cast articles of iron or steel
314.Other articles of iron or steel
315.Copper mattes; cement copper (precipitated copper)
316.Unrefined copper; copper anodes for electrolytic refining
317.Refined copper and copper alloys, unwrought
318.Copper waste and scrap
319.Master alloys of copper
320.Copper powders and flakes
321.Copper bars, rods and profiles
322.Copper wire
323.Copper plates, sheets and strip, of a thickness exceeding 0.15 mm
324.Copper foils
325.Copper tubes and pipes
326.Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
327.Stranded wires and cables
328.Nails, tacks, drawing pins, staples 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
329.All goods [other than table, kitchen or other household articles of copper; Utensils]
330.Other articles of copper other than Brass Kerosene Pressure Stove
331.Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
332.Unwrought nickel
333.Nickel waste and scrap
334.Nickel powders and flakes
335.Nickel bars, rods, profiles and wire
336.Nickel plates, sheets, strip and foil
337.Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
338.Other articles of nickel
339.Unwrought Aluminium
340.Aluminium waste and scrap
341.Aluminium powders and flakes
342.Aluminium bars, rods and profiles
343.Aluminium wire
344.Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
345.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
346.Aluminium tubes and pipes
347.Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
348.Aluminium structures 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
349.Aluminium reservoirs, tanks, vats and similar containers, for any material (other than 
compressed or liquefied gas), of a capacity exceeding 300 liters, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
350.Aluminium casks, drums, cans, boxes, etc
351.Aluminium containers for compressed or liquefied gas
352.Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated
353.All goods [other than table, kitchen or other household articles, of aluminium; Utensils]
354.Other articles of aluminium
355.Unwrought lead
356.Lead waste and scrap
357.Lead plates, sheets, strip and foil; lead powders and flakes
358.Other articles of lead (including sanitary fixtures and Indian lead seals)
359.Unwrought zinc
360.Zinc waste and scrap
361.Zinc dust, powders and flakes
362.Zinc bars, rods, profiles and wire
363.Zinc plates, sheets, strip and foil
364.Other articles of zinc including sanitary fixtures
365.Unwrought tin
366.Tin waste and scrap
367.Tin bars, rods, profiles and wire
368.Other articles of tin
369.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
370.Cermets and articles thereof, including waste and scrap
371.Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
372.Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
373.Hand-operated spanners and wrenches (including torque meter wrenches but not including 
tap wrenches); interchangeable spanner sockets, with or without handles
374.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
375.Tools of two or more of the S.No.371 to 374, put up in sets for retail sale
376.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
377.Knives and cutting blades, for machines or for mechanical appliances
378.Plates, sticks, tips and the like for tools, unmounted, of cermets
379.Hand-operated mechanical appliances, weighing 10kg or less, used in the preparation, 
conditioning or serving of food or drink
380.Knives with cutting blades, serrated or not (including pruning knives), other than knives of S.No.377, and blades thereof
381.Razors and razor blades (including razor blade blanks in strips)
382.Scissors, tailors’ shears and similar shears, and blades thereof
383.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)
384.Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
385.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
386.Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, 
windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
387.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
388.Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands 
and similar office or desk equipment, of base metal
389.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
390.Flexible tubing of base metal, with or without fittings
391.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, jewelry, 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
392.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
393.Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other 
symbols, of base metal
394.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
395.Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
396.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
397.Nuclear reactors; machinery and apparatus for isotopes separation
398.Steam or other vapour generating boilers (other than central heating hot water boilers 
capable also of producing low pressure steam); super-heated water boilers
399.Central heating boilers
400.Auxiliary plant for use with boilers of S.No.398 or 399 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
401.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
402.Steam turbines and other vapour turbines
403.Hydraulic turbines, water wheels, and regulators thereof
404.Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]
405.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]
406.(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
407.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]
408.Bicycle pumps
409.Parts of air or vacuum pumps and compressors of bicycle pumps
410.Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, 
including their mechanical grates, mechanical ash dischargers and similar appliances
411.Industrial or laboratory furnaces and ovens, including incinerators, non-electric
412.Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps
413.Machinery, plant or laboratory equipment, whether or not electrically heated for the treatment of materials by a process involving a change of temperature such as heating, 
cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, 
vaporizing, 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]
414.Calendaring or other rolling machines, other than for metals or glass, and cylinders thereof [other than Hand operated rubber roller]
415.Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
416.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]
417.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
418.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
419.Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
420.Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and 
works trucks fitted with a crane
421.Fork-lift trucks; other works trucks fitted with lifting or handling equipment
422.Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
423.Self-propelled bulldozers, angle-dozers, graders, levellers, scrapers, mechanical shovels, 
excavators, shovel loaders, tamping machines and road rollers
424.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
425.Parts suitable for use solely or principally with the machinery of S.No.419-424
426.Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, parts thereof
427.Milking machines and dairy machinery
428.Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
429.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
430.Machinery, not specified or included elsewhere in other schedules, 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
431.Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
432.Book-binding machinery, including book-sewing machines
433.Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
434.Machinery, apparatus and equipment for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, 
grained or polished)
435.Printing machinery used for printing by means of plates, cylinders and other printing 
components of S.No.434; other printers, copying machines and facsimile machines, whether 
or not combined; parts and accessories thereof
436.Machines for extruding, drawing, texturing or cutting man-made textile materials
437.Machines for preparing textile fibers; 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 S.No.438 or 439
438.Weaving machines (looms)
439.Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
440.Auxiliary machinery for use with machines of S.No.436-439 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use 
solely or principally with these machines or of S.No.436-439 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
441.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
442.Household or laundry-type washing machines, including machines which both wash and dry
443.Machinery 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
444.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
445.Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
446.Metal-rolling mills and rolls thereof
447.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
448.Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
449.Lathes (including turning centres) for removing metal
450.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 S.No.449
451.Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise 
finishing metal, or cermets by means of grinding stones, abrasives or polishing products
452.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
453.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
454.Other machine-tools for working metal, or cermets, without removing material
455.Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
456.Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
457.Parts and accessories suitable for use solely or principally with the machines of S.No.447-456 including work or tool holders, self-opening die-heads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand
458.Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
459.Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting gas-operated surface tempering machines and appliances
460.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
461.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
462.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]
463.Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of S.No.460-462
464.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
465.Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
466.Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
467.Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in other schedules
468.Machinery for preparing or making up tobacco, not specified or included elsewhere in other schedules
469.Machines and mechanical appliances having individual functions, not specified or included elsewhere in other schedules [other than Composting Machines]
470.Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
471.Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
472.Ball bearing, Roller Bearings
473.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)
474.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 packing; mechanical seals
475.Machines for Additive Manufacturing
476.Machine 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 parts and accessories
477.Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in other schedules
478.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
479.Electric motors and generators (excluding generating sets)
480.Electric generating sets and rotary converters
481.Parts suitable for use solely or principally with the machines of S.No.479-480
482.Electrical transformers, static converters (for example, rectifiers) and inductors 426 [other than charger or charging station for Electrically operated vehicles
483.Electro-magnets; permanent magnets and articles intended to become permanent magnets 
after magnetization; electro- magnetic or permanent magnet chucks, clamps and similar 
holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
484.Primary cells and primary batteries
485.Lithium-ion Batteries
486.Lithium-ion accumulators (other than battery) including lithium-ion power bank
487.Vacuum cleaners
488.Electro-mechanical domestic appliances, with self-contained electric motor
489.Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
490.Electrical lighting or signaling equipment windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
491.Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos)
492.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
493.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
494.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
495.Microphones and stands thereof; loudspeakers, whether or not 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
496.Sound recording or reproducing apparatus
497.Video recording or reproducing apparatus, whether or not incorporating a video tuner
498.Parts and accessories suitable for use solely or principally with the apparatus of S.No.496 or 497
499.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
500.Flat panel display modules, whether or not incorporating Touch-sensitive screens
501.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 [other than two-way radio (Walkie-talkie) used by defense, police and paramilitary forces, etc.
502.Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
503.Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
504.Television set (including LCD or LED television of screen size not exceeding 32inches)
505.Computer monitors not exceeding 32 inches, Set top Box for Television (TV)
506.Parts suitable for use solely or principally with the apparatus of S.No.501-505
507.Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields
508.Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms)
509.Electrical capacitors, fixed, variable or adjustable (pre-set)
510.Electrical resistors (including rheostats and potentiometers), other than heating resistors

List of goods under GST 28% slab

Within States and Union territories

  • SGST or UTGST = 14%
  • CGST = 14%

Within Interstates or Import of Goods

  • IGST = 28%

Additional CESS will be applicable to some of the goods under GST.

S.No.Particulars
1.Molasses
2.Pan masala
+ CESS: 60%
3.All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
+ CESS: 12% on Aerated waters
4.Caffeinated beverages
+ CESS: 12%
5.Carbonated beverages of fruit drink or carbonated beverages with fruit juice
6.Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
+ CESS: 71% on Unmanufactured tobacco (without lime tube) – bearing a brand name or;
+ CESS: 65% on Unmanufactured tobacco (with lime tube) – bearing a brand name or;
+ CESS: 61% on Tobacco refuse, bearing a brand name
7.Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
+ CESS: 21% or Rs.4170 per thousand, whichever is higher on Cigars, cheroots, cigarillos
+ CESS: 5% or Rs.2076 per thousand, on Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimeters
+ CESS: 5% or Rs.3668 per thousand, on Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimeters but not exceeding 75 millimeters
+ CESS: 5% or Rs.2076 per thousand, on Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) not exceeding 65 millimeters
+ CESS: 5% or Rs.2747 per thousand, on Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 65 millimeters but not exceeding 70 millimeters
+ CESS: 5% or Rs.3668 per thousand, on Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 70 millimeters but not exceeding 75 millimeters
+ CESS: 36% or Rs.4170 per thousand, on Other cigarettes containing tobacco
+ CESS: Rs.4006 per thousand, on Cigarettes of tobacco substitutes
+ CESS: 12.5% or Rs.4006 per thousand, whichever is higher, Cigarillos of tobacco substitutes
8.Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
+ CESS: 72% on Hookah tobacco bearing a brand name
+ CESS: 17% on Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco
+ CESS: 11% on Other water pipe smoking tobacco not bearing a brand name
+ CESS: 290% on Smoking mixtures for pipes and cigarettes
+ CESS: 49% on Other smoking tobacco bearing a brand name
+ CESS: 11% on Other smoking tobacco not bearing a brand name
9.Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
+ CESS: 72% on ‘gudaku’ tobacco bearing a brand name
+ CESS: 17% on ‘gudaku’ not bearing a brand name
10.Products containing tobacco or nicotine substitutes and intended for inhalation without combustion
11.Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
12.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]
13.Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
14.Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
15.Parts suitable for use solely or principally with the engines of S.No.13, 14
16.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]
17.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
18.Dish washing machines, household [8422 11 00] and other [8422 19 00]
19.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
20.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
21.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 
inches, set top box for television and television set (including LCD and LED television) of 
screen size not exceeding 32 inches
22.Road tractors for semi-trailers of engine capacity more than 1800 cc
23.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]
24.Motor cars and other motor vehicles principally designed for the transport of persons (other than those of S.No. 23), including station wagons and racing cars [other than cars for physically handicapped persons]
25.Motor vehicles for the transport of goods [other than refrigerated motor vehicles]
26.Chassis fitted with engines, for the motor vehicles of S.No.22-25
27.Bodies (including cabs), for the motor vehicles of S.No.22-25
28.Parts and accessories of the motor vehicles of S.No.22-25 [other than specified parts of tractors]
29.Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
30.Parts and accessories of vehicles of S.No.29
31.Aircrafts for personal use
32.Yachts and other vessels for pleasure or sports; rowing boats and canoes
33.Revolvers and pistols
34.Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
35.All dutiable articles intended for personal use
36.Lottery
37.Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club

Special GST Slab Rates

List of goods under GST 3% slab

Within States and Union territories

  • SGST or UTGST = 1.5%
  • CGST = 1.5%

Within Interstates or Import of Goods

  • IGST = 3%

Additional CESS will be applicable to some of the goods under GST.

S.No.Particulars
1.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
2.Dust and powder of natural or synthetic precious or semi-precious stones
3.Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
4.Base metals clad with silver, not further worked than semi-manufactured
5.Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
6.Base metals or silver, clad with gold, not further worked than semi-manufactured
7.Platinum, unwrought or in semi-manufactured forms, or in powder form
8.Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
9.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
10.Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
11.Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
12.Other articles of precious metal or of metal clad with precious metal
13.Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
14.Imitation jewellery [other than bangles of lac/shellac]
15.Coin
16.Silver filigree work
17.Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)

List of goods under GST 0.25% slab

Within States and Union territories

  • SGST or UTGST = 0.125%
  • CGST = 0.125%

Within Interstates or Import of Goods

  • IGST = 0.25%

Additional CESS will be applicable to some of the goods under GST.

S.No.Particulars
1.Rough diamonds or simply sawn diamonds, industrial or non-industrial
2.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
3.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

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