5% GST Goods Heading 1001 to 1702

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

10

All goods i.e. cereals pre-packaged and labelled.

2.5%

2.5%

5%

1001

Wheat and meslin pre-packaged and labelled.

2.5%

2.5%

5%

1002

Rye pre-packaged and labelled.

2.5%

2.5%

5%

1003

Barley pre-packaged and labelled.

2.5%

2.5%

5%

1004

Oats pre-packaged and labelled.

2.5%

2.5%

5%

1005

Maize (corn) pre-packaged and labelled.

2.5%

2.5%

5%

1006

Rice pre-packaged and labelled.

2.5%

2.5%

5%

1007

Grain sorghum pre-packaged and labelled.

2.5%

2.5%

5%

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi pre-packaged and labelled.

2.5%

2.5%

5%

1101

Wheat or meslin flour pre-packaged and labelled.

2.5%

2.5%

5%

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. pre-packaged and labelled.

2.5%

2.5%

5%

1103

Cereal groats, meal and pellets, including suji and dalia pre-packaged and labelled.

2.5%

2.5%

5%

1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
[other than hulled cereal grains]

2.5%

2.5%

5%

1105

Meal, powder, Flour flakes, granules and pellets of potatoes pre-packaged and labelled.

2.5%

2.5%

5%

1106

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split {0713}], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 pre-packaged and labelled.

2.5%

2.5%

5%

2.5%

2.5%

5%

1109 00 00

Wheat gluten, whether or not dried

2.5%

2.5%

5%

12

All goods other than of seed quality

2.5%

2.5%

5%

1201

Soya beans, whether or not broken other than of seed quality.

2.5%

2.5%

5%

1202

Ground-nuts, not roasted or otherwise cooked, whether or
not shelled or broken other than of seed quality.

2.5%

2.5%

5%

1203

Copra

2.5%

2.5%

5%

1204

Linseed, whether or not broken other than of seed quality.

2.5%

2.5%

5%

Heading/ Sub-heading

Description of Goods

CGST Rate

SGST / UTGST Rate

IGST Rate

1205

Rape or colza seeds, whether or not broken other than of seed quality.

2.5%

2.5%

5%

1206

Sunflower seeds, whether or not broken other than of seed quality

2.5%

2.5%

5%

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

2.5%

2.5%

5%

1208

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

2.5%

2.5%

5%

1210 20 20

Hop cones, ground, powdered or in the form of pellets; lupulin

2.5%

2.5%

5%

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

2.5%

2.5%

5%

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 Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

2.5%

2.5%

5%

1301

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]

2.5%

2.5%

5%

1301

Compounded asafoetida commonly known as heeng

2.5%

2.5%

5%

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)

2.5%

2.5%

5%

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked

2.5%

2.5%

5%

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

2.5%

2.5%

5%

1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

2.5%

2.5%

5%

1509

Olive oil and its fractions, whether or not refined, but not chemically modified.

2.5%

2.5%

5%

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

2.5%

2.5%

5%

1511

Palm oil and its fractions, whether or not refined, but not chemically modified.

2.5%

2.5%

5%

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

2.5%

2.5%

5%

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

2.5%

2.5%

5%

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

2.5%

2.5%

5%

1515

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

2.5%

2.5%

5%

1516

Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further
prepared.

2.5%

2.5%

5%

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

2.5%

2.5%

5%

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

2.5%

2.5%

5%

1701

Beet sugar, cane sugar

2.5%

2.5%

5%

1702 or 1704

Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,
groundnut sweets, gajak, khaja, khajuli, anarsa

2.5%

2.5%

5%