Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
2716 00 00 | Electrical energy | 0% | 0% | 0% |
2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 | 0% | 0% | 0% |
3002 | Human Blood and its components | 0% | 0% | 0% |
3006 | All types of contraceptives | 0% | 0% | 0% |
3101 | All goods and organic manure other than pre-packaged and labelled. | 0% | 0% | 0% |
3304 | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta | 0% | 0% | 0% |
3825 | Municipal waste, sewage sludge, clinical waste | 0% | 0% | 0% |
3926 | Plastic bangles | 0% | 0% | 0% |
4014 | Condoms and contraceptives | 0% | 0% | 0% |
4401 | Firewood or fuel wood | 0% | 0% | 0% |
4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 0% | 0% | 0% |
44 OR 68 | Deities made of stone, marble or wood | 0% | 0% | 0% |
46 | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope | 0% | 0% | 0% |
46 | Plates and cups made up of all kinds of leaves/ flowers/bark | 0% | 0% | 0% |
4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee
stamps when sold by the Government Treasuries or Vendors authorized by the Government |
0% | 0% | 0% |
4817 /4907 | Postal items, like envelope, Post card etc., sold by Government | 0% | 0% | 0% |
48 / 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the government of India | 0% | 0% | 0% |
4901 | Printed books, including Braille books | 0% | 0% | 0% |
4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | 0% | 0% | 0% |
4903 | Children's picture, drawing or colouring books | 0% | 0% | 0% |
4904 | Music, printed or in manuscript, whether or not bound or illustrated | 0% | 0% | 0% |
4907 | Duty Credit Scrips | 0% | 0% | 0% |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
5001 | Silkworm laying, cocoon | 0% | 0% | 0% |
5002 | Raw silk | 0% | 0% | 0% |
5003 | Silk waste | 0% | 0% | 0% |
5101 | Wool, not carded or combed | 0% | 0% | 0% |
5102 | Fine or coarse animal hair, not carded or combed | 0% | 0% | 0% |
5103 | Waste of wool or of fine or coarse animal hair | 0% | 0% | 0% |
52 | Gandhi Topi | 0% | 0% | 0% |
52 | Khadi yarn | 0% | 0% | 0% |
50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets | 0% | 0% | 0% |
5303 | Jute fibres, raw or processed but not spun | 0% | 0% | 0% |
5305 | Coconut, coir fibre | 0% | 0% | 0% |
53 | Coir pith compost other than pre-packaged and labelled. | 0% | 0% | 0% |
63 | Indian National Flag | 0% | 0% | 0% |
6703 | Human hair, dressed, thinned, bleached or otherwise worked | 0% | 0% | 0% |
6912 00 40 | Earthen pot and clay lamps | 0% | 0% | 0% |
69 | Idols made of clay | 0% | 0% | 0% |
7018 | Glass bangles (except those made from precious metals) | 0% | 0% | 0% |
7117 | Bangles of lac/ shellac | 0% | 0% | 0% |
8201 | 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 | 0% | 0% | 0% |
8445 | Amber charkha | 0% | 0% | 0% |
8446 | Handloom [weaving machinery] | 0% | 0% | 0% |
8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 0% | 0% | 0% |
9021 | Hearing aids | 0% | 0% | 0% |
92 | Indigenous handmade musical instruments | 0% | 0% | 0% |
9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles |
0% | 0% | 0% |
9609 | Slate pencils and chalk sticks | 0% | 0% | 0% |
9610 00 00 | Slates | 0% | 0% | 0% |
9619 00 10 or 9619 00 20 | Sanitary towels (pads) or sanitary napkins; tampons | 0% | 0% | 0% |
9803 | Passenger baggage | 0% | 0% | 0% |
Any Chapter | 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 |
0% | 0% | 0% |
- | 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. |
0% | 0% | 0% |
- | 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 |
0% | 0% | 0% |
Any chapter | Parts for manufacture of hearing aids | 0% | 0% | 0% |
Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71) | 0% | 0% | 0% |
Any Chapter | 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 | 0% | 0% | 0% |
Zero GST Item List
Goods head 101 to 808 | Goods head 809 to 2501 |Goods head 2716 to 9803
Zero GST Item List
0% GST Goods head 2716 to 9803
5% GST Item List
5% GST Items head 1001 to 1702
5% GST Items head 1801 to 2605
5% GST Items head 2606 to 5212
5% GST Items head 5301 to 9804
12% GST Item List
12% GST Goods head 0402 to 2801
12% GST Goods head 2847 to 4702
12% GST Goods head 4703 to 5809
12% GST Goods head 5810 to 8306
12% GST Goods head 8401 to 9405
12% GST Goods head 9503 to 9804
18% GST Rate Item List
18% GST Items head 1107 to 3302
18% GST Items head 3303 to 3801
18% GST Items head 3802 to 4201
18% GST Items head 4202 to 4819
18% GST Items head 4820 to 6801
18% GST Items head 6802 to 7020
18% GST Items head 7201 to 7419
18% GST Items head 7501 to 8309
18% GST Items head 8310 to 8459
18% GST Items head 8460 to 8539
18% GST Items head 8540 to 9029
18% GST Items head 9030 to 9802
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
GST Registration online www.gst.gov.in
How does GST Work and the benefits
Central, State level taxes absorbed GST
Registration Procedure and filing Return
GST E-way bill validity & documents
The Central Goods and Services Tax (Amendment) Act, 2018
The Integrated Goods and Services Tax (Amendment) Act, 2018
The Union Territory Goods and Services Tax (Amendment) Act, 2018
Central Goods and Services Act 2017 (CGST Act 2017)