S. No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description of Goods |
1. |
0402 91 10, 0402 99 20 |
Condensed milk |
2. |
1107 |
Malt, whether or not roasted |
3. |
1302 |
Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. |
4. |
1404 90 10 |
Bidi wrapper leaves (tendu) |
5. |
1404 90 50 |
Indian katha |
6. |
1517 10 |
All goods i.e. Margarine, Linoxyn |
7. |
1520 00 00 |
Glycerol, crude; glycerol waters and glycerol lyes |
8. |
1521 |
Vegetable waxes (other than triglycerides), Beeswax, other insect wax-es and spermaceti, whether or not refined or coloured |
9. |
1522 |
Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes |
10. |
1701 91, 1701 99 |
All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes |
11. |
1702 |
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] |
12. |
1704 |
Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha] |
13. |
1901 |
Preparations suitable for infants or young children, put up for retail sale |
14. |
1902 |
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 |
15. |
1904 [other than 1904 10 20] |
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] |
16. |
1905 [other than 1905 32 11, 1905 90 40] |
All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] |
17. |
2101 20 |
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 |
18. |
2103 90 10 |
Curry paste |
19. |
2103 90 30 |
Mayonnaise and salad dressings |
20. |
2103 90 40 |
Mixed condiments and mixed seasoning |
21. |
2104 |
Soups and broths and preparations therefor; homogenised composite food preparations |
22. |
2105 00 00 |
Ice cream and other edible ice, whether or not containing cocoa |
23. |
2106 |
All kinds of food mixes including instant food mixes, soft drink con-centrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabe- na and similar edible preparations in ready for consumption form] |
24. |
2201 |
Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter nor fla-voured |
25. |
2207 |
Ethyl alcohol and other spirits, denatured, of any strength |
26. |
2209 |
Vinegar and substitutes for vinegar obtained from acetic acid |
27. |
2503 00 10 |
Sulphur recovered as by-product in refining of crude oil |
28. |
2619 |
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel |
29. |
2620 |
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds |
30. |
2621 |
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste |
31. |
2707 |
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene |
32. |
2708 |
Pitch and pitch coke, obtained from coal tar or from other mineral tars |
33. |
2710 |
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 ob-tained from bituminous minerals, these oils being the basic consti- tu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] |
34. |
2711 |
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] |
35. |
2712 |
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products obtained by synthesis or by other processes, whether or not coloured |
36. |
2713 |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
37. |
2714 |
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phal- tites and asphaltic rocks |
38. |
2715 |
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) |
39. |
28 |
All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] |
40. |
29 |
All organic chemicals other than giber- ellic acid |
41. |
30 |
Nicotine polacrilex gum |
42. |
3102 |
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers |
43. |
3103 |
Mineral or chemical fertilisers, phos- phatic, which are clearly not to be used as fertilizers |
44. |
3104 |
Mineral or chemical fertilisers, potas- sic, which are clearly not to be used as fertilizers |
45. |
3105 |
Mineral or chemical fertilisers containing two or three of the fertilis-ing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers |
46. |
3201 |
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho ex-tract, chestnut extract) |
47. |
3202 |
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning sub-stances (other than Enzymatic preparations for pre-tanning) |
48. |
3203 |
Colouring matter of vegetable or animal origin (including dyeing ex-tracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin |
49. |
3204 |
Synthetic organic colouring matter, whether or not chemically de-fined; preparations as specified in Note 3 to this Chapter 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 |
50. |
3205 |
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |
51. |
3206 |
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined |
52. |
3207 |
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 |
53. |
3211 00 00 |
Prepared driers |
54. |
3212 |
Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (including enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale |
55. |
3215 |
Printing ink, writing or drawing ink and other inks, whether or not con-centrated or solid (Fountain pen ink and Ball pen ink) |
56. |
3301 |
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 macera-tion; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essen-tial 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 |
57. |
3302 |
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 odorif-erous 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), Spear-mint oil, Mentha piperita oil] |
58. |
3304 20 00 |
Kajal pencil sticks |
59. |
3305 9011, 3305 90 19 |
Hair oil |
60. |
3306 10 20 |
Dentifices - Toothpaste |
61. |
3401 [except 340130] |
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 |
62. |
3404 |
Artificial waxes and prepared waxes |
63. |
3407 |
Preparations known as "dental wax” or as "dental impression com-pounds”, put up in sets, in packings for retail sale or in plates, horse-shoe shapes, sticks or similar forms; other preparations for use in den-tistry, with a basis of plaster (of calcined gypsum or calcium sulphate) |
64. |
3501 |
Casein, caseinates and other casein derivatives; casein glues |
65. |
3502 |
Albumins (including concentrates of two or more whey proteins, con-taining by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives |
66. |
3503 |
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 head-ing 3501 |
67. |
3504 |
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 |
68. |
3505 |
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches |
69. |
3506 |
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 1 kg |
70. |
3507 |
Enzymes, prepared enzymes |
71. |
3601 |
Propellant powders |
72. |
3603 |
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators |
73. |
3605 |
Matches (other than handmade safety matches [3605 00 10]) |
74. |
3701 |
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as In-stant print film, Cinematographic film (other than for x-ray for Medi-cal use) |
75. |
3702 |
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed |
76. |
3703 |
Photographic paper, paperboard and textiles, sensitised, unexposed |
77. |
3704 |
Photographic plates, film, paper, paperboard and textiles, exposed but not developed |
78. |
3706 |
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films |
79. |
3707 |
Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for pho-tographic uses, put up in measured portions or put up for retail sale in a form ready for use |
80. |
3801 |
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 |
1. What is the GST rate for goods listed in Part 1 of the 18% rate list? |
2. What are the goods included in Part 1 of the 18% rate list? |
3. Are there any exceptions or exemptions for goods listed in Part 1 of the 18% rate list? |
4. How does the 18% GST rate impact the prices of goods? |
5. Can the GST rate for goods listed in Part 1 of the 18% rate list change in the future? |
|
Explore Courses for GST exam
|