S. No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description of Goods |
70. |
1207 |
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality |
71. |
1208 |
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard |
72. |
1210 |
Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin |
73. |
1211 |
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 |
74. |
1212 |
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 Cichoriumintybus- sativum) of a kind used primarily for human consumption, not elsewhere specified or included |
75. |
1301 |
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] |
76. |
1301 |
Compounded asafoetida commonly known as heeng |
77. |
1401 |
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) |
78. |
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] |
Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha] |
79. |
1507 |
Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
80. |
1508 |
Ground-nut oil and its fractions, whether or not refined, but not chemically modified. |
81. |
1509 |
Olive oil and its fractions, whether or not refined, but not chemically modified. |
82. |
1510 |
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 heading 1509 |
83. |
1511 |
Palm oil and its fractions, whether or not refined, but not chemically modified. |
84. |
1512 |
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. |
85. |
1513 |
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. |
86. |
1514 |
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. |
87. |
1515 |
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. |
88. |
1516 |
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaid- inised, whether or not refined, but not further prepared. |
89. |
1517 |
Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
90. |
1518 |
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 of heading 1516 |
91. |
1701 |
Beet sugar, cane sugar, khandsari sugar |
92. |
1702 |
Palmyra sugar |
93. |
1801 |
Cocoa beans whole or broken, raw or roasted |
94. |
1802 |
Cocoa shells, husks, skins and other cocoa waste |
95. |
1803 |
Cocoa paste whether or not de-fatted |
96. |
1901 20 00 |
Mixes and doughs for the preparation of bread, pastry and other baker's wares |
97. |
1902 |
Seviyan (vermicelli) |
98. |
1903 |
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) |
99. |
1905 |
Pizza bread |
100. |
1905 40 00 |
Rusks, toasted bread and similar toasted products |
101. |
2106 90 |
Sweetmeats |
102. |
2201 90 10 |
Ice and snow |
103. |
2301 |
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves |
104. |
2303 |
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 |
105. |
2304 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than 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] |
106. |
2305 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than 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] |
107. |
2306 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than 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] |
108. |
2307 |
Wine lees; argol |
109. |
2401 |
Tobacco leaves |
110. |
2502 |
Unroasted iron pyrites. |
111. |
2503[except 2503 00 10] |
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil] |
112. |
2504 |
Natural graphite. |
113. |
2505 |
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. |
114. |
2506 |
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. |
115. |
2507 |
Kaolin and other kaolinic clays, whether or not calcined. |
116. |
2508 |
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. |
117. |
2509 |
Chalk. |
118. |
2510 |
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. |
119. |
2511 |
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. |
120. |
2512 |
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. |
121. |
2513 |
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. |
122. |
2514 |
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
1. What are some examples of goods that are taxed at a 5% rate under GST? |
2. Are all food items taxed at a 5% rate under GST? |
3. Is the 5% rate applicable to all types of textiles? |
4. Are there any exemptions or lower tax rates for footwear under GST? |
5. Are there any goods that were previously taxed at a higher rate but now fall under the 5% rate under GST? |
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