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 Page 1


1 
 
 
Updated schedule of CGST rates on goods, as on 15.11.2017 
For ease of reference only 
 
 
The CGST rates on certain goods have undergone changes since the introduction of 
GST. The rate changes are given effect through amending notifications issued from time to 
time. A need has been felt to publish a consolidated rate schedule in a single document for ease 
of reference. Accordingly, this document has been prepared indicating updated CGST rates as 
on 15.11.2017. This document is only for ease of reference and relevant notifications will only 
have legal authority.  
 
UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 
 
 
1. CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), 
dated 28th June, 2017, as amended from time to time] 
 
Schedule I – 2.5% 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
1.  0202, 
0203, 
0204, 
0205, 
0206, 
0207, 
0208, 
0209, 
0210 
All goods [other than fresh or chilled], and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
2.  0303, 
0304, 
0305, 
0306, 
0307, 
0308 
All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
3.  Omitted 
4.  Omitted 
5.  Omitted 
6.  Omitted 
7.  0401 Ultra High Temperature (UHT) milk 2.5% 
Page 2


1 
 
 
Updated schedule of CGST rates on goods, as on 15.11.2017 
For ease of reference only 
 
 
The CGST rates on certain goods have undergone changes since the introduction of 
GST. The rate changes are given effect through amending notifications issued from time to 
time. A need has been felt to publish a consolidated rate schedule in a single document for ease 
of reference. Accordingly, this document has been prepared indicating updated CGST rates as 
on 15.11.2017. This document is only for ease of reference and relevant notifications will only 
have legal authority.  
 
UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 
 
 
1. CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), 
dated 28th June, 2017, as amended from time to time] 
 
Schedule I – 2.5% 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
1.  0202, 
0203, 
0204, 
0205, 
0206, 
0207, 
0208, 
0209, 
0210 
All goods [other than fresh or chilled], and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
2.  0303, 
0304, 
0305, 
0306, 
0307, 
0308 
All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
3.  Omitted 
4.  Omitted 
5.  Omitted 
6.  Omitted 
7.  0401 Ultra High Temperature (UHT) milk 2.5% 
2 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
8.  0402 Milk and cream, concentrated or containing added sugar 
or other sweetening matter, including skimmed milk 
powder, milk food for babies [other than condensed milk] 
2.5% 
9.  0403 Cream, yogurt, kephir and other fermented or acidified 
milk and cream, whether or not concentrated or 
containing added sugar or other sweetening matter or 
flavoured or containing added fruit, nuts or cocoa 
2.5% 
10.  0404 Whey, whether or not concentrated or containing added 
sugar or other sweetening matter; products consisting of 
natural milk constituents, whether or not containing 
added sugar or other sweetening matter, not elsewhere 
specified or included 
2.5% 
11.  0406 Chena or paneer put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
12.  0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, 
cooked by steaming or by boiling in water, moulded, 
frozen or otherwise preserved, whether or not containing 
added sugar or other sweetening matter.  
2.5% 
13.  0409 Natural honey, put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
14.  0410 Edible products of animal origin, not elsewhere specified 
or included 
2.5% 
15.  0502 Pigs', hogs' or boars' bristles and hair; badger hair and 
other brush making hair; waste of such bristles or hair. 
2.5% 
16.  0504 All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE?, shall be substituted 
2.5% 
Page 3


1 
 
 
Updated schedule of CGST rates on goods, as on 15.11.2017 
For ease of reference only 
 
 
The CGST rates on certain goods have undergone changes since the introduction of 
GST. The rate changes are given effect through amending notifications issued from time to 
time. A need has been felt to publish a consolidated rate schedule in a single document for ease 
of reference. Accordingly, this document has been prepared indicating updated CGST rates as 
on 15.11.2017. This document is only for ease of reference and relevant notifications will only 
have legal authority.  
 
UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 
 
 
1. CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), 
dated 28th June, 2017, as amended from time to time] 
 
Schedule I – 2.5% 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
1.  0202, 
0203, 
0204, 
0205, 
0206, 
0207, 
0208, 
0209, 
0210 
All goods [other than fresh or chilled], and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
2.  0303, 
0304, 
0305, 
0306, 
0307, 
0308 
All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
3.  Omitted 
4.  Omitted 
5.  Omitted 
6.  Omitted 
7.  0401 Ultra High Temperature (UHT) milk 2.5% 
2 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
8.  0402 Milk and cream, concentrated or containing added sugar 
or other sweetening matter, including skimmed milk 
powder, milk food for babies [other than condensed milk] 
2.5% 
9.  0403 Cream, yogurt, kephir and other fermented or acidified 
milk and cream, whether or not concentrated or 
containing added sugar or other sweetening matter or 
flavoured or containing added fruit, nuts or cocoa 
2.5% 
10.  0404 Whey, whether or not concentrated or containing added 
sugar or other sweetening matter; products consisting of 
natural milk constituents, whether or not containing 
added sugar or other sweetening matter, not elsewhere 
specified or included 
2.5% 
11.  0406 Chena or paneer put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
12.  0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, 
cooked by steaming or by boiling in water, moulded, 
frozen or otherwise preserved, whether or not containing 
added sugar or other sweetening matter.  
2.5% 
13.  0409 Natural honey, put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
14.  0410 Edible products of animal origin, not elsewhere specified 
or included 
2.5% 
15.  0502 Pigs', hogs' or boars' bristles and hair; badger hair and 
other brush making hair; waste of such bristles or hair. 
2.5% 
16.  0504 All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE?, shall be substituted 
2.5% 
3 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
17.  0505 Skins and other parts of birds, with their feathers or 
down, feathers and parts of feathers (whether or not with 
trimmed edges) and down, not further worked than 
cleaned, disinfected or treated for preservation; powder 
and waste of feathers or parts of feathers 
2.5% 
18.  0507 
[Except 050790] 
Ivory, tortoise-shell, whalebone and whalebone hair, 
horns, unworked or simply prepared but not cut to shape; 
powder and waste of these products. 
2.5% 
19.  0508 Coral and similar materials, unworked or simply prepared 
but not otherwise worked; shells of molluscs, crustaceans 
or echinoderms and cuttle-bone, unworked or simply 
prepared but not cut to shape, powder and waste thereof. 
2.5% 
20.  0510 Ambergris, castoreum, civet and musk; cantharides; bile, 
whether or not dried; glands and other animal products 
used in the preparation of pharmaceutical products, fresh, 
chilled, frozen or otherwise provisionally preserved. 
2.5% 
21.  0511 Animal products not elsewhere specified or included; 
dead animals of Chapter 1 or 3, unfit for human 
consumption, other than semen including frozen semen. 
2.5% 
22.  7 Herb, bark, dry plant, dry root, commonly known as 
jaribooti and dry flower 
2.5% 
23.  0710 Vegetables (uncooked or cooked by steaming or boiling 
in water), frozen put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE 
2.5% 
24.  0711 Vegetables provisionally preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption 
2.5% 
25.  0713 Dried leguminous vegetables, shelled, whether or not 
skinned or split put up in unit container and,-  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
26.  0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet 
potatoes and similar roots and tubers with high starch or 
2.5% 
Page 4


1 
 
 
Updated schedule of CGST rates on goods, as on 15.11.2017 
For ease of reference only 
 
 
The CGST rates on certain goods have undergone changes since the introduction of 
GST. The rate changes are given effect through amending notifications issued from time to 
time. A need has been felt to publish a consolidated rate schedule in a single document for ease 
of reference. Accordingly, this document has been prepared indicating updated CGST rates as 
on 15.11.2017. This document is only for ease of reference and relevant notifications will only 
have legal authority.  
 
UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 
 
 
1. CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), 
dated 28th June, 2017, as amended from time to time] 
 
Schedule I – 2.5% 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
1.  0202, 
0203, 
0204, 
0205, 
0206, 
0207, 
0208, 
0209, 
0210 
All goods [other than fresh or chilled], and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
2.  0303, 
0304, 
0305, 
0306, 
0307, 
0308 
All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
3.  Omitted 
4.  Omitted 
5.  Omitted 
6.  Omitted 
7.  0401 Ultra High Temperature (UHT) milk 2.5% 
2 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
8.  0402 Milk and cream, concentrated or containing added sugar 
or other sweetening matter, including skimmed milk 
powder, milk food for babies [other than condensed milk] 
2.5% 
9.  0403 Cream, yogurt, kephir and other fermented or acidified 
milk and cream, whether or not concentrated or 
containing added sugar or other sweetening matter or 
flavoured or containing added fruit, nuts or cocoa 
2.5% 
10.  0404 Whey, whether or not concentrated or containing added 
sugar or other sweetening matter; products consisting of 
natural milk constituents, whether or not containing 
added sugar or other sweetening matter, not elsewhere 
specified or included 
2.5% 
11.  0406 Chena or paneer put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
12.  0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, 
cooked by steaming or by boiling in water, moulded, 
frozen or otherwise preserved, whether or not containing 
added sugar or other sweetening matter.  
2.5% 
13.  0409 Natural honey, put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
14.  0410 Edible products of animal origin, not elsewhere specified 
or included 
2.5% 
15.  0502 Pigs', hogs' or boars' bristles and hair; badger hair and 
other brush making hair; waste of such bristles or hair. 
2.5% 
16.  0504 All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE?, shall be substituted 
2.5% 
3 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
17.  0505 Skins and other parts of birds, with their feathers or 
down, feathers and parts of feathers (whether or not with 
trimmed edges) and down, not further worked than 
cleaned, disinfected or treated for preservation; powder 
and waste of feathers or parts of feathers 
2.5% 
18.  0507 
[Except 050790] 
Ivory, tortoise-shell, whalebone and whalebone hair, 
horns, unworked or simply prepared but not cut to shape; 
powder and waste of these products. 
2.5% 
19.  0508 Coral and similar materials, unworked or simply prepared 
but not otherwise worked; shells of molluscs, crustaceans 
or echinoderms and cuttle-bone, unworked or simply 
prepared but not cut to shape, powder and waste thereof. 
2.5% 
20.  0510 Ambergris, castoreum, civet and musk; cantharides; bile, 
whether or not dried; glands and other animal products 
used in the preparation of pharmaceutical products, fresh, 
chilled, frozen or otherwise provisionally preserved. 
2.5% 
21.  0511 Animal products not elsewhere specified or included; 
dead animals of Chapter 1 or 3, unfit for human 
consumption, other than semen including frozen semen. 
2.5% 
22.  7 Herb, bark, dry plant, dry root, commonly known as 
jaribooti and dry flower 
2.5% 
23.  0710 Vegetables (uncooked or cooked by steaming or boiling 
in water), frozen put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE 
2.5% 
24.  0711 Vegetables provisionally preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption 
2.5% 
25.  0713 Dried leguminous vegetables, shelled, whether or not 
skinned or split put up in unit container and,-  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
26.  0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet 
potatoes and similar roots and tubers with high starch or 
2.5% 
4 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
inulin content, frozen, whether or not sliced or in the form 
of pellets, put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE 
27.  0801 Cashew nuts, whether or not shelled or peeled, desiccated 
coconuts 
2.5% 
28.  0802 Dried areca nuts, whether or not shelled or peeled 2.5% 
29.  0802, 0813 Dried chestnuts (singhada), whether or not shelled or 
peeled 
2.5% 
29A. 0802 Walnuts, whether or not shelled 2.5% 
30.  08 Dried makhana, whether or not shelled or peeled, put up 
in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE 
2.5% 
30A 0804 Mangoes sliced, dried 2.5% 
31.  0806 Grapes, dried, and raisins 2.5% 
32.  0811 Fruit and nuts, uncooked or cooked by steaming or 
boiling in water, frozen, whether or not containing added 
sugar or other sweetening matter 
2.5% 
33.  0812 Fruit and nuts, provisionally preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption 
2.5% 
33A. 0813 Tamarind, dried 2.5% 
34.  0814 Peel of citrus fruit or melons (including watermelons), 
frozen, dried or provisionally preserved in brine, in 
sulphur water or in other preservative solutions 
2.5% 
35.  0901 Coffee roasted, whether or not decaffeinated; coffee 
husks and skins; coffee substitutes containing coffee in 
any proportion [other than coffee beans not roasted] 
2.5% 
36.  0902 Tea, whether or not flavoured [other than unprocessed 
green leaves of tea] 
2.5% 
37.  0903 Maté 2.5% 
38.  0904 Pepper of the genus Piper; dried or crushed or ground 2.5% 
Page 5


1 
 
 
Updated schedule of CGST rates on goods, as on 15.11.2017 
For ease of reference only 
 
 
The CGST rates on certain goods have undergone changes since the introduction of 
GST. The rate changes are given effect through amending notifications issued from time to 
time. A need has been felt to publish a consolidated rate schedule in a single document for ease 
of reference. Accordingly, this document has been prepared indicating updated CGST rates as 
on 15.11.2017. This document is only for ease of reference and relevant notifications will only 
have legal authority.  
 
UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 
 
 
1. CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), 
dated 28th June, 2017, as amended from time to time] 
 
Schedule I – 2.5% 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
1.  0202, 
0203, 
0204, 
0205, 
0206, 
0207, 
0208, 
0209, 
0210 
All goods [other than fresh or chilled], and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
2.  0303, 
0304, 
0305, 
0306, 
0307, 
0308 
All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE] 
2.5% 
3.  Omitted 
4.  Omitted 
5.  Omitted 
6.  Omitted 
7.  0401 Ultra High Temperature (UHT) milk 2.5% 
2 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
8.  0402 Milk and cream, concentrated or containing added sugar 
or other sweetening matter, including skimmed milk 
powder, milk food for babies [other than condensed milk] 
2.5% 
9.  0403 Cream, yogurt, kephir and other fermented or acidified 
milk and cream, whether or not concentrated or 
containing added sugar or other sweetening matter or 
flavoured or containing added fruit, nuts or cocoa 
2.5% 
10.  0404 Whey, whether or not concentrated or containing added 
sugar or other sweetening matter; products consisting of 
natural milk constituents, whether or not containing 
added sugar or other sweetening matter, not elsewhere 
specified or included 
2.5% 
11.  0406 Chena or paneer put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
12.  0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, 
cooked by steaming or by boiling in water, moulded, 
frozen or otherwise preserved, whether or not containing 
added sugar or other sweetening matter.  
2.5% 
13.  0409 Natural honey, put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
14.  0410 Edible products of animal origin, not elsewhere specified 
or included 
2.5% 
15.  0502 Pigs', hogs' or boars' bristles and hair; badger hair and 
other brush making hair; waste of such bristles or hair. 
2.5% 
16.  0504 All goods [other than fresh or chilled] and put up in unit 
container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE?, shall be substituted 
2.5% 
3 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
17.  0505 Skins and other parts of birds, with their feathers or 
down, feathers and parts of feathers (whether or not with 
trimmed edges) and down, not further worked than 
cleaned, disinfected or treated for preservation; powder 
and waste of feathers or parts of feathers 
2.5% 
18.  0507 
[Except 050790] 
Ivory, tortoise-shell, whalebone and whalebone hair, 
horns, unworked or simply prepared but not cut to shape; 
powder and waste of these products. 
2.5% 
19.  0508 Coral and similar materials, unworked or simply prepared 
but not otherwise worked; shells of molluscs, crustaceans 
or echinoderms and cuttle-bone, unworked or simply 
prepared but not cut to shape, powder and waste thereof. 
2.5% 
20.  0510 Ambergris, castoreum, civet and musk; cantharides; bile, 
whether or not dried; glands and other animal products 
used in the preparation of pharmaceutical products, fresh, 
chilled, frozen or otherwise provisionally preserved. 
2.5% 
21.  0511 Animal products not elsewhere specified or included; 
dead animals of Chapter 1 or 3, unfit for human 
consumption, other than semen including frozen semen. 
2.5% 
22.  7 Herb, bark, dry plant, dry root, commonly known as 
jaribooti and dry flower 
2.5% 
23.  0710 Vegetables (uncooked or cooked by steaming or boiling 
in water), frozen put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE 
2.5% 
24.  0711 Vegetables provisionally preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption 
2.5% 
25.  0713 Dried leguminous vegetables, shelled, whether or not 
skinned or split put up in unit container and,-  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
26.  0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet 
potatoes and similar roots and tubers with high starch or 
2.5% 
4 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
inulin content, frozen, whether or not sliced or in the form 
of pellets, put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE 
27.  0801 Cashew nuts, whether or not shelled or peeled, desiccated 
coconuts 
2.5% 
28.  0802 Dried areca nuts, whether or not shelled or peeled 2.5% 
29.  0802, 0813 Dried chestnuts (singhada), whether or not shelled or 
peeled 
2.5% 
29A. 0802 Walnuts, whether or not shelled 2.5% 
30.  08 Dried makhana, whether or not shelled or peeled, put up 
in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily], subject to the conditions as in the 
ANNEXURE 
2.5% 
30A 0804 Mangoes sliced, dried 2.5% 
31.  0806 Grapes, dried, and raisins 2.5% 
32.  0811 Fruit and nuts, uncooked or cooked by steaming or 
boiling in water, frozen, whether or not containing added 
sugar or other sweetening matter 
2.5% 
33.  0812 Fruit and nuts, provisionally preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption 
2.5% 
33A. 0813 Tamarind, dried 2.5% 
34.  0814 Peel of citrus fruit or melons (including watermelons), 
frozen, dried or provisionally preserved in brine, in 
sulphur water or in other preservative solutions 
2.5% 
35.  0901 Coffee roasted, whether or not decaffeinated; coffee 
husks and skins; coffee substitutes containing coffee in 
any proportion [other than coffee beans not roasted] 
2.5% 
36.  0902 Tea, whether or not flavoured [other than unprocessed 
green leaves of tea] 
2.5% 
37.  0903 Maté 2.5% 
38.  0904 Pepper of the genus Piper; dried or crushed or ground 2.5% 
5 
 
S. 
No 
Chapter / 
Heading / Sub-
heading / Tariff 
item 
Description of Goods CGST 
Rate 
(1) (2) (3) (4) 
fruits of the genus Capsicum or of the genus Pimenta 
39.  0905 Vanilla 2.5% 
40.  0906 Cinnamon and cinnamon-tree flowers 2.5% 
41.  0907 Cloves (whole fruit, cloves and stems) 2.5% 
42.  0908 Nutmeg, mace and cardamoms 2.5% 
43.  0909 Seeds of anise, badian, fennel, coriander, cumin or 
caraway; juniper berries [other than of seed quality] 
2.5% 
44.  0910 [other than 
0910 11 10, 0910 
30 10] 
Ginger other than fresh ginger, saffron, turmeric 
(curcuma) other than fresh turmeric, thyme, bay leaves, 
curry and other spices 
2.5% 
45.  10 All goods i.e. cereals, put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
46.  1001 Wheat and meslin put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
47.  1002 Rye put put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
48.  1003 Barley put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
enforceable right in a court of law is available [other than 
those where any actionable claim or enforceable right in 
respect of such brand name has been foregone 
voluntarily, subject to the conditions as in the 
ANNEXURE 
2.5% 
49.  1004 Oats put up in unit container and, -  
(a) bearing a registered brand name; or  
(b) bearing a brand name on which an actionable claim or 
2.5% 
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FAQs on CGST Rates for Goods Under Different Notifications as Amended From Time to Time - GST Updates

1. What are the different CGST rates for goods under different notifications as amended from time to time in GST?
Ans. The CGST rates for goods under different notifications in GST are subject to amendments from time to time. Therefore, it is advisable to refer to the latest notifications issued by the government to determine the applicable rates for specific goods.
2. How can I find the updated CGST rates for goods under different notifications in GST?
Ans. To find the updated CGST rates for goods under different notifications in GST, you can visit the official website of the Central Board of Indirect Taxes and Customs (CBIC) or the Goods and Services Tax (GST) portal. These platforms provide access to the latest notifications and updates on CGST rates for goods.
3. Can the CGST rates for goods under different notifications in GST vary based on the state?
Ans. No, the CGST rates for goods under different notifications in GST are uniform across all states in India. The rates are determined by the GST Council and are applicable nationwide. However, certain goods may attract additional taxes or cess levied by individual states, which are known as State GST (SGST) or Union Territory GST (UTGST).
4. Are there any exemptions or special provisions for certain goods under different notifications in GST?
Ans. Yes, there are exemptions and special provisions for certain goods under different notifications in GST. For example, essential items such as food grains, healthcare services, education, and certain agricultural products may be exempted or attract a lower rate of GST. These exemptions and provisions are periodically reviewed and updated by the GST Council.
5. How often are the CGST rates for goods under different notifications in GST amended?
Ans. The CGST rates for goods under different notifications in GST can be amended as and when deemed necessary by the GST Council. The Council meets periodically to review the GST rates and make any required changes based on factors such as economic conditions, revenue collection, and policy objectives. It is advisable to stay updated with the latest notifications to ensure compliance with the revised rates.
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