GST RATE SCHEDULE FOR LIST OF GOODS AT 12% RATE

GST RATE SCHEDULE FOR LIST OF GOODS AT 12% RATE  [As per discussions in the GST Council Meeting held on 3rd June, 2017]

SCHEDULE V: LIST OF GOODS AT 12% RATE
S.
No.
Chapter/Heading/ Sub-heading/ Tariff item Description of Goods GST RATE
1. 01012100,
010129
Live horses 12%
2. 202 Meat of bovine animals, frozen and put up in unit containers 12%
3. 203 Meat of swine, frozen and put up in unit containers 12%
4. 204 Meat of sheep or goats, frozen and put up in unit containers 12%
5. 205 Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers 12%
6. 206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers 12%
7. 207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers 12%
8. 208 Other meat and edible meat offal, frozen and put up in unit containers 12%
9. 209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 12%
10. 209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 12%
11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 12%
12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12%
13. 0406 Cheese 12%
14. 0801 Brazil nuts, dried, whether or not shelled
or peeled
12%
15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 12%
16. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 12%
17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 12%
18. 1108 Starches; inulin 12%
19. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 12%
20. 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 12%
21. 1503 Lard stearin, lard oil, oleo stearin, oleo oil and tallow oil, not emulsified or  mixed or otherwise prepared 12%
22. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 12%
23. 1505 Wool grease and fatty substances derived therefrom (including lanolin) 12%
24. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 12%
25. 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 12%
26. 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 12%
27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 12%
28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 12%
29. 1602 Other prepared or preserved meat, meat offal or blood 12%
30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 12%
31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 12%
32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 12%
33. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 12%
34. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 12%
35. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 12%
36. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 12%
37. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic  acid, not frozen, other than products of heading 2006 12%
38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 12%
39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not
containing added sugar or other sweetening matter
12%
40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or pre-served, 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 12%
41. 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 12%
42. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 12%
43. 2102 Yeasts and prepared baking powders 12%
44. 2103 [other than
2103 90 10, 2103
90 30, 2103 90
40]
Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning 12%
45. 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi 12%
46. 2106 90 Namkeens, bhujia, mixture, chabena and  similar edible preparations in ready for consumption form 12%
47. 2202 90 10 Soya milk drinks 12%
48. 2202 90 20 Fruit pulp or fruit juice based drinks 12%
49. 2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name 12%
50. 2202 90 30 Beverages containing milk 12%
51. 2515 12 10 Marble and travertine blocks 12%
52. 2516 Granite blocks 12%
53. 28 Anaesthetics 12%
54. 28 Potassium Iodate 12%
55. 28 Steam 12%
56. 28 Micronutrients, which  are covered under serial number 1(f) 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 12%
57. 2801 20 Iodine 12%
58. 2847 Medicinal grade hydrogen peroxide 12%
59. 29 Gibberellic acid 12%
60. 3001 Glands and other organs for orga- no-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 12%
61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 12%
62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting  of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 12%
63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 12%
64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 12%
65. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 12%
66-69 Omitted* Omitted* by Notification No. 18/2017-Central Tax (Rate) dated 30th June, 2017 12%
70. 3215 Fountain pen ink 12%
71. 3215 Ball pen ink 12%
72. 3306 10 10 Tooth powder 12%
73. 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis] 12%
74. 29, 30, 3302 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
12%
75. 3406 Candles, tapers and the like 12%
76. 3701 Photographic plates and film for X-ray for medical use 12%
77. 3705 Photographic plates and films, exposed and developed, other than cinematographic film 12%
78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 12%
79. 3818 Silicon wafers 12%
80. 3822 All diagnostic kits and reagents 12%
81. 3926 Feeding bottles 12%
82. 3926 Plastic beads 12%
83. 4007 Latex Rubber Thread 12%
84. 4014 Nipples of feeding bottles 12%
85. 4015 Surgical rubber gloves or medical examination rubber gloves 12%
86. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 12%
87. 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 12%
88. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 12%
89. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 12%
90. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 12%
91. 4203 Gloves specially designed for use in sports 12%
92. 44 or any Chapter The following goods, namely: —
a.         Cement Bonded Particle Board;
b.         Jute Particle Board;
c.         Rice Husk Board;
d.         Glass-fibre Reinforced Gypsum
Board (GRG)
e.         Sisal-fibre Boards;
f.          Bagasse Board; and
g.         Cotton Stalk Particle Board
h.         Particle/fibre board manufactured from agricultural crop residues
12%
93. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks,
roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like
12%
94. 4405 Wood wool; wood flour 12%
95. 4406 Railway or tramway sleepers (cross- ties) of wood 12%
96. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn length- wise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 12%
97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 12%
98. 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves 12%
99. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 12%
100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 12%
101. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchen- ware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 12%
102. 4501 Natural cork, raw or simply prepared 12%
103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 12%
104. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 12%
105. 4701 Mechanical wood pulp 12%
106. 4702 Chemical wood pulp, dissolving grades 12%
107. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 12%
108. 4704 Chemical wood pulp, sulphite, other than dissolving grades 12%
109. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 12%
110. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 12%
111. 4707 Recovered (waste and scrap) paper or paperboard 12%
112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 12%
113. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 12%
114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 12%
115. 4806 20 00 Greaseproof papers 12%
116. 4806 40 10 Glassine papers 12%
117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 12%
118. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforat- ed, in rolls or sheets, other than paper of the kind described in heading 4803 12%
119. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or
without a binder, and with no other coat- ing, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
12%
120. 4811 Aseptic packaging paper 12%
121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12%
122. 4819 Cartons, boxes and cases of corrugated paper or paper board 12%
123. 4820 Exercise book, graph book, & laboratory note book and notebooks 12%
124. 4823 Paper pulp moulded trays 12%
125. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12%
126. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 12%
127. 4906 00 00 Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing 12%
128. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 12%
129. 4908 Transfers (decalcomanias) 12%
130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 12%
131. 4910 Calendars of any kind, printed, including calendar blocks 12%
132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architec- tural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 12%
133. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 12%
134. 5602 Felt, whether or not impregnated, coated, covered or laminated 12%
135. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12%
136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rub- ber or plastics 12%
137. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread 12%
138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 12%
139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 12%
140. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 12%
141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cord-age, rope or cables, not elsewhere specified or included 12%
142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up 12%
143. 5702 Carpets and other textile floor cov- erings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 12%
144. 5703 Carpets and other textile floor coverings, tufted, whether or not made up 12%
145. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, wheth- er or not made up 12%
146. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 12%
147. 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 12%
148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 12%
149. 5803 Gauze, other than narrow fabrics of heading 5806 12%
150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 12%
151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 12%
152. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 12%
153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12%
154. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 12%
155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in appar- el, 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] 12%
156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabka, chumki, gota sitara, naq- si, kora, glass beads, badla, glzal] 12%
157. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other-wise, other than embroidery of heading 5810 12%
158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 12%
159. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 12%
160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 12%
161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 12%
162. 5905 Textile wall coverings 12%
163. 5906 Rubberised textile fabrics, other than those of heading 5902 12%
164. 5907 Textile fabrics otherwise impregnated, coated or covered; painted can-vas being theatrical scenery, studio back cloths or the like 12%
165. 5908 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 12%
166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 12%
167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 12%
168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 12%
169. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12%
170. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12%
171. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece 12%
172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 12%
173. 6602 Walking-sticks, seat-sticks, whips, riding-crops and the like 12%
174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 12%
175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof
(other than goods of heading 0505 and
worked quills and scapes)
12%
176. 68 Sand lime bricks 12%
177. 6815 Fly ash bricks and fly ash blocks 12%
178. 7015 10 Glasses for corrective spectacles and flint buttons 12%
179. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chim- neys for lamps and lanterns 12%
180. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners 12%
181. 7317 Animal shoe nails 12%
182. 7319 Sewing needles 12%
183. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 12%
184. 7323 Table, kitchen or other household articles of iron & steel; Utensils 12%
185. 7418 Table, kitchen or other household articles of copper; Utensils 12%
186. 7615 Table, kitchen or other household articles of aluminium; Utensils 12%
187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 12%
188. 8214 Paper knives, Pencil sharpeners and blades therefor 12%
189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or table- ware 12%
190. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 12%
191. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 12%
192. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 12%
193. 8414 20 10 Bicycle pumps 12%
194. 8414 20 20 Other hand pumps 12%
195. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 12%
196. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 12%
197. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 12%
198. 8434 Milking machines and dairy machinery 12%
199. 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 12%
200. 8452 Sewing machines 12%
201. 8479 Composting Machines 12%
202. 8517 Telephones for cellular networks or for other wireless networks 12%
203. 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 12%
204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 12%
205. 8539 LED lamps 12%
206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 12%
207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 12%
208. 8712 Bicycles and other cycles (including delivery tricycles), not motorised 12%
209. 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12%
210. 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 12%
211. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 12%
212. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 12%
213. 90 or any other Chapter Patent Ductus Arteriousus/Atrial Septal Defect occlusion device 12%
214. 9001 Contact lenses; Spectacle lenses 12%
215. 9002 Intraocular lens 12%
216. 9004 Spectacles, corrective 12%
217. 9017 20 Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments 12%
218. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 12%
219. 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 12%
220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 12%
221. 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 12%
222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light 12%
223. 9404 Coir products [except coir mattresses] 12%
224. 9404 Products wholly made of quilted textile materials 12%
225. 9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12%
226. 9405 LED lights or fixtures including LED lamps 12%
227. 9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 12%
228. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 12%
229. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 12%
230. 9506 Sports goods other than articles and equipments for general physical exercise 12%
231. 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites 12%
232. 9608 Pens [other than Fountain pens, stylo-graph pens] 12%
233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk 12%
234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than
those of heading 8516, and parts thereof
12%
235. 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 12%
236. 9701 Paintings, drawings and pastels, ex- ecuted entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated manufactured articles; collages and similar decorative plaques 12%
237. 9702 Original engravings, prints and litho-graphs 12%
238. 9703 Original sculptures and statuary, in any material 12%
239. 9705 Collections and collectors’ pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] 12%
240. 9706 Antiques of an age exceeding one hundred years 12%
241. 9804 Other Drugs and medicines intended for personal use 12%
242. Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Cen- tral Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.
(1)       “Lottery run by State Govern- ments” means a lottery not allowed to be sold in any state other than the organising state.
(2)       Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
12%

Leave a Reply

Your email address will not be published. Required fields are marked *