The Following items are with 12% Goods and Services Tax.
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
5810 | Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] | 6% | 6% | 12% |
5811 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 | 6% | 6% | 12% |
5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | 6% | 6% | 12% |
5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 6% | 6% | 12% |
5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 6% | 6% | 12% |
5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | 6% | 6% | 12% |
5905 | Textile wall coverings | 6% | 6% | 12% |
5906 | Rubberised textile fabrics, other than those of heading 5902 | 6% | 6% | 12% |
5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 6% | 6% | 12% |
5908 | Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated | 6% | 6% | 12% |
5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 6% | 6% | 12% |
5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material | 6% | 6% | 12% |
5911 | Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles | 6% | 6% | 12% |
61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
63 [other than 6309] | Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece | 6% | 6% | 12% |
6305 32 00 | Flexible intermediate bulk containers | |||
6501 | Textile caps | |||
6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 6% | 6% | 12% |
6602 | Walking-sticks, seat-sticks, whips, riding-crops and the like | 6% | 6% | 12% |
6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 6% | 6% | 12% |
6701 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) | 6% | 6% | 12% |
68 | Sand lime bricks | 6% | 6% | 12% |
6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | |||
6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 6% | 6% | 12% |
6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 6% | 6% | 12% |
6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 6% | 6% | 12% |
6913 | Statues and other ornamental articles | 6% | 6% | 12% |
7015 10 | Glasses for corrective spectacles and flint buttons | 6% | 6% | 12% |
7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 6% | 6% | 12% |
7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners | 6% | 6% | 12% |
7317 | Animal shoe nails | 6% | 6% | 12% |
7319 | Sewing needles | 6% | 6% | 12% |
7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 6% | 6% | 12% |
7323 | Table, kitchen or other household articles of iron & steel; Utensils | 6% | 6% | 12% |
7418 | Table, kitchen or other household articles of copper; Utensils | 6% | 6% | 12% |
7419 99 30 | Brass Kerosene Pressure Stove | 6% | 6% | 12% |
7615 | Table, kitchen or other household articles of aluminium; Utensils | 6% | 6% | 12% |
8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 6% | 6% | 12% |
8214 | Paper knives, Pencil sharpeners and blades therefor | 6% | 6% | 12% |
8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 6% | 6% | 12% |
8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware | 6% | 6% | 12% |
Heading/ Sub-heading | Description of Goods | CGST Rate | SGST / UTGST Rate | IGST Rate |
8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 6% | 6% | 12% |
8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 6% | 6% | 12% |
8413 | Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 6% | 6% | 12% |
8414 20 10 | Bicycle pumps | 6% | 6% | 12% |
8414 20 20 | Other hand pumps | 6% | 6% | 12% |
8414 90 12 | Parts of air or vacuum pumps and compressors of bicycle pumps | 6% | 6% | 12% |
8420 | Hand operated rubber roller | 6% | 6% | 12% |
8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 6% | 6% | 12% |
8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 6% | 6% | 12% |
8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers | 6% | 6% | 12% |
8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 | 6% | 6% | 12% |
8434 | Milking machines and dairy machinery | 6% | 6% | 12% |
8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders | 6% | 6% | 12% |
8452 | Sewing machines | 6% | 6% | 12% |
8479 | Composting Machines | 6% | 6% | 12% |
8517 | Telephones for cellular networks or for other wireless networks | 6% | 6% | 12% |
85 | Parts for manufacture of Telephones for cellular networks or for other wireless networks | 6% | 6% | 12% |
8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 6% | 6% | 12% |
8539 | LED Lamps | 6% | 6% | 12% |
8601 | Rail locomotives powered from an external source of electricity or by electric accumulators | 6% | 6% | 12% |
8602 | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof | 6% | 6% | 12% |
8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 6% | 6% | 12% |
8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) | 6% | 6% | 12% |
8605 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) | 6% | 6% | 12% |
8606 | Railway or tramway goods vans and wagons, not self-propelled | 6% | 6% | 12% |
8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof | 6% | 6% | 12% |
8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. | 6% | 6% | 12% |
Page 4. Goods Code 8701 to 9804
5% GST Items Code 0202 to 1201
5% GST Items Code 1205 to 2605
12% GST Goods Code 101 to 3900
12% GST Goods Code 3923 to 5809
18% GST Items Code 1107 to 3407
18% GST Items Code 3501 to 4201
18% GST Items Code 4202 to 6406
18% GST Items Code 6501 to 7020
18% GST Items Code 7201 to 7907
18% GST Items Code 8001 to 8439