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6 Material Entry under GST Vendor giving Material Bill with bill date on or after should have the GSTIN printed on the bill along with a copy of the PAN number against which the GSTIN is generated. As per GST rules, the PIA is not to deduct any GST. It is the responsibility of the Vendor to submit the charged GST taxes to Central and State Authority. The vendor is to be paid full amount including the GST taxes. Tax Mode to be selected GST or Non-GST as appropriate depending the material bill date. While entering the material bill in NREGASoft, GST slab against each item to be selected 0. For checking the authencity of the GSTIN given by the supplier a link is provided URL

7 REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16 th GST Council Meeting held on 11 th June, 2017] Chapter / Heading / Subheading / Tariff item , Description of goods Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc. Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council 5% 0% Cashew nut 12% 5% Cashew nut in shell 12% 5% [under reverse charge] Raisin 12% 5% Cereal grains hulled 5% 0% Palmyra jaggery 18% 0% [All goods] , , , , Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings 18%/12% 12% 18% 12% 28% 18% Bari made of pulses including mungodi 18% 12% Ice and snow 12% 5% Salt, all types 5% 0% Bio gas 12% 5% Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification 5470 : % 0% Insulin 12% 5% , 30, 3302 (i) Menthol and menthol crystals, (ii) Peppermint (Mentha Oil), (iii) Fractionated / de-terpenated mentha oil (DTMO), (iv) De-mentholised oil (DMO), (v) Spearmint oil, (vi) Mentha piperita oil 18% 12% -1-

8 REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16 th GST Council Meeting held on 11 th June, 2017] Chapter / Heading / Subheading / Tariff item Description of goods Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council Kajal [other than kajal pencil sticks] 28% Nil Kajal pencil sticks 28% 18% Agarbatti 12% 5% Dental wax 28% 18% All diagnostic kits and reagents 18% 12% Plastic beads 28% 12% Plastic Tarpaulin 28% 18% (i) School satchels and bags other than of leather or composition leather; (ii) Toilet cases [ ]; (iii) Hand bags and shopping bags of artificial plastic material [ ], of cotton [ ], of jute [ ], vanity bags [ ]; (iv) Handbags of other materials excluding wicker work or basket work [ ]. 28% 18% Exercise books and note books 18% 12% Kites 12% 5% Children s' picture, drawing or colouring books 12% Nil Coir mats, matting and floor covering 12% 5% [All goods] Headgear and parts thereof 28% 18% Human hair, dressed, thinned, bleached or otherwise worked 28% 0% Fly ash blocks 28% 12% Pre cast Concrete Pipes 28% 18% Salt Glazed Stone Ware Pipes 28% 18% Glasses for corrective spectacles and flint buttons 18% 12% Rough precious and semi-precious stones 3% 0.25% Aluminium foil 28% 18% -2-

9 REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16 th GST Council Meeting held on 11 th June, 2017] Chapter / Heading / Subheading / Tariff item Description of goods Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council 18% 12% All goods, including hooks and eyes 28% 18% Pawan Chakki that is Air Based Atta Chakki 28% 5% Fixed Speed Diesel Engines 28% 12% Rear Tractor tyres and rear tractor tyre tubes 28% 18% Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle & 9016 Weighing Machinery [other than electric or electronic weighing machinery] 28% 18% 28% 18% Printers [other than multifunction printers] 28% 18% Ball bearing, Roller Bearings, Parts & related accessories 28% 18% Transformers Industrial Electronics 28% 18% Electrical Transformer 28% 18% Static Convertors (UPS) 28% 18% Recorder 28% 18% CCTV 28% 18% Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 28% 12% Set top Box for TV 28% 18% Computer monitors not exceeding 17 inches 28% 18% Electrical Filaments or discharge lamps 28% 18% Winding Wires 28% 18% Coaxial cables 28% 18% Optical Fiber 28% 18% Perforating or stapling machines (staplers), pencil sharpening machines 28% 18% Baby carriages 28% 18% Intraocular lens 18% 12% Spectacles, corrective 18% 12% -3-

10 REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16 th GST Council Meeting held on 11 th June, 2017] Chapter / Heading / Subheading / Tariff item Description of goods Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers) Earlier GST rate approved by the GST Council Revised GST Rate approved by the GST Council 28% 18% Bamboo furniture 28% 18% Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 28% 12% Swimming pools and padding pools 28% 18% Muddhas made of sarkanda and phool bahari jhadoo Postage or revenue stamps, stamp-post marks, first-day covers, etc. 5% 0% 12% 5% Numismatic coins 12% 5% , 8472, 9101, 9102, 9021 Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability [These goods are covered in List 32 appended to notification 12/2012-Customs, dated and are already at 5% GST rate (Chapter 90)] - 5% ****** -4-

11 For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen (Cereals) GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% Dried leguminous 0713 Dried leguminous (Edible vegetables, vegetables, shelled, vegetables, shelled, roots and tubers) whether or not skinned or whether or not skinned or split [other than put up in split, put up in unit unit container and bearing container and bearing a a registered brand name]. registered brand name. For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen. - All goods, put up in unit container and bearing a registered brand name, namely: Wheat and meslin Rye Barley Oats Maize (corn) Rice Grain sorghum Buckwheat, millet and canary seed; other

12 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% (Products of milling industry; malt; starches; inulin; wheat gluten) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen (Vegetable plaiting materials; vegetable products, not elsewhere specified or included) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen. cereals such as Jawar, Bajra, Ragi] - 1. Flour [1101, 1102, 1105, 1106] Aata, maida, besan, etc., put up in unit container and bearing a registered brand name Bidi wrapper leaves [under reverse charge]. - 2

13 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% Biscuits Sweet - (Preparations of biscuits [ cereals, flour, starch 00] and other or milk; pastrycooks products) biscuits [ ] For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen (Tobacco and manufactured tobacco substitutes) Biris For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen (Explosives; pyrotechnic products; matches; - 1. Handmade safety matches [ ], handmade matches mean Matches, in or in

14 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% pyrophoric alloys; certain combustible preparations) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen. relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging (Silk) 1. Silkworm laying, cocoon [5001] 2. Raw silk [5002] 3. Silk waste [5003] 1. Silk yarn [5004, 5005, 5006] 2. Woven fabrics of silk or silk waste [5007] [With no refund of ITC accumulation] (Wool, fine or coarse animal hair; horse 1. Wool, not carded or combed [5101] 1. Garnetted stock of wool or of fine or coarse

15 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% hair yarn and woven fabric) 2. Fine or coarse animal hair, not carded or combed [5102] 3. Waste of wool or of fine or coarse animal hair [5103] animal hair, shoddy wool [5104] 2. Wool and fine or coarse animal hair, carded or combed [5105] 3. Yarn of wool or of animal hair [5106, 5107, 5108, 5109, 5110] 4. Fabrics of wool or of animal hair [5111, 5112, 5113] [With no refund of ITC accumulation] (Cotton) 1. Gandhi Topi, 2. Khadi yarn 1. Cotton [5201, 5203] 2. Cotton waste [5202] 3. Cotton sewing thread [5204] 4. Cotton yarn, other than khadi yarn [5205, 5206, 5207] 3. Cotton fabrics [5208, 5209, 5210, 5211, 5212] [With no refund of ITC accumulation]

16 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% Coconut, coir fibre 1. All other vegetable (Other vegetable [5305] fibres and yarns such as textile fibres; paper 2. Jute fibres, raw or flax, true hemp, paper yarn, woven fabrics processed but not yarn, etc. [5301, 5302, of paper yarns) spun [5303] 5303, 5305, 5306, 5307, 5308] 2. Fabrics of other vegetable textile fibres, paper yarn [5309, 5310, 5311] [With no refund of ITC accumulation] (Man-made filaments; strip the like of man-made textile materials) (Manmade fibres) staple - 1. Fabrics of manmade textile materials [5407, 5408] [With no refund of ITC accumulation] - 1. Fabrics of manmade staple fibres [5512, 5513, 5514, 5515, - 1. Synthetic filament yarn such as nylon, polyester, acrylic, etc. [5402, 5404, 5406] 2. Artificial filament yarn such as viscose rayon, Cuprammonium, etc. [5403, 5405, 5406] 3. Sewing thread of manmade filaments [5401] - 1. Synthetic or artificial filament tow [5501, 5502] - - 6

17 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof) 5516] [With no refund of ITC accumulation] - - All goods Wadding of textile materials and articles thereof; such as Absorbent cotton wool Felt, whether or not impregnated, coated, covered or laminated Nonwovens, whether or not impregnated, coated, covered or laminated Rubber thread and cord, textile covered; textile yarn, 2. Synthetic or artificial staple fibres [5503, 5504, 5506, 5507] 3. Waste of manmade fibres [5505] 4. Sewing thread of manmade staple fibres [5508] 5. Yarn of manmade staple fibres [5509, 5510, 5511] - - 7

18 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock 8

19 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% chenille yarn); loop wale-yarn Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.] (Carpets and other textile floor coverings) - - All goods Carpets and other textile floor coverings, knotted, whether or not made up

20 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem, Schumacks, Karamanie and similar hand-woven rugs Carpets and other textile floor coverings, tufted, whether or not made up Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, 10

21 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% Cotton Rugs of handloom.] (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery) - 1. Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal, [5809, 5810] All goods not specified elsewhere Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading Gauze, other than narrow fabrics of heading Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the

22 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% piece, in strips or in motifs, other than fabrics of headings 6002 to Handwoven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. 12

23 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] Embroidery in the piece, in strips or 13

24 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% 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] 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 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use) - - All goods Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth;

25 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 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 Textile wall coverings Rubberised textile fabrics, other 15

26 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% than those of heading Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like 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 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials Transmission or conveyor belts or belting, of textile material, whether or 16

27 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 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 17

28 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% 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 (Knitted or crocheted fabrics) - 1. All goods [with no refund of ITC accumulation]

29 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% (Articles of apparel - 2. All goods of sale value not exceeding Rs All goods of sale value exceeding Rs. - - and clothing per piece 1000 per piece accessories, knitted or crocheted) (Articles of apparel - 3. All goods of sale value not exceeding Rs All goods of sale value exceeding Rs. - - and clothing per piece 1000 per piece accessories, not knitted or crocheted) (Other made up textile articles, sets, worn clothing and worn textile articles; rags) 1. Indian National Flag All goods of sale value not exceeding Rs per piece Blankets and travelling rugs Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics Curtains (including drapes) and interior blinds; curtain or bed valances Other furnishing articles, excluding those of heading 9404; such as Bedspreads, All goods of sale value exceeding Rs per piece Blankets and travelling rugs Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics Curtains (including drapes) and interior blinds; curtain or bed valances Other furnishing articles, excluding those of heading 9404; such as Bedspreads, 19

30 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers Sacks and bags, of a kind used for the packing of goods Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods Other made up articles, including dress patterns; such as Floor-cloths, dishcloths, dusters and similar cleaning cloths, Life-jackets and Lifebelts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers Sacks and bags, of a kind used for the packing of goods Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods Other made up articles, including dress patterns; such as Floor-cloths, dishcloths, dusters and similar cleaning cloths, Life-jackets and Lifebelts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, 20

31 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% cloths or serviettes, or similar textile articles, put up in packings for retail sale Worn clothing and other worn articles Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale Worn clothing and other worn articles Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials (Footwear gaiters and the like; parts of such articles) - 1. Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. - All goods not specified elsewhere Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, - 21

32 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% plugging or similar processes Other footwear with outer soles and uppers of rubber or plastics Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials Other footwear Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel 22

33 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% cushions and similar articles; gaiters, leggings and similar articles, and parts thereof (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin) 1. All goods of Chapter 71 [other than rough diamond (7102)] will attract 3% Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport Diamonds, whether or not worked, but not mounted or set [other than rough diamonds] Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience transport Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport Dust and powder of natural or synthetic precious or semi - precious stones Silver (including silver plated with gold or platinum), unwrought or in semi - manufactured forms, or in powder form Base metals clad with silver, not further worked than semi manufactured Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form Base metals or silver, clad with gold, not further worked than semi manufactured Platinum, unwrought or in semi - manufactured form, or in powder form Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured Waste and scrap of precious metals, of metal clad with precious metal Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal Other articles of precious metal or of metal clad with precious metal Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed) Imitation jewellery. 23

34 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% 7118 Coins. 2. Rough diamond [7102] will attract 0.25% (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on may please be seen Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof [8437] 1. Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. [8432] 2. 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 [8433] 3. Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry

35 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% incubators and brooders [8436] 25. 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 sold by religious institutions, (vi) Unbranded honey Puja samagri namely,- (i) lobhan, (ii) mishri, (iii) batasha (iv) bura

36 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] Chapter 0% 5% 12% 18% 28% [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika 26. Any Chapter [Supplies to Canteen Stores Department (CSD)] 1. 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act]. 2. Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer. 26

37 The fitment of rates of goods were discussed today during the 14 th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded immediately after the GST Council s decision and it will be subject to further vetting during which the list may undergo some changes. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods (Live animals) All goods other than live horses [0101 Live asses, mules and hinnies 0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats 0105 Live poultry, that is to say, fowls of the - Live horses [ , ] - - species Gallus domesticus, ducks, geese, turkeys and guinea fowls Other live animal such as Mammals, Birds, Insects] 1

38 2. 2 (Meat and edible All goods other than in frozen state - 1. All goods in frozen state and put up in - - meat offal) and put up in unit containers. unit containers [0201 Meat of bovine animals, fresh and chilled Meat of swine, fresh or chilled Meat of sheep or goats, fresh or chilled Meat of horses, asses, mules or hinnies, fresh or chilled Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled Meat and edible offal, of the poultry of heading [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209] 2. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers [0209] 3. Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers [0210] 2

39 0105, fresh or chilled Other meat and edible meat offal, fresh or chilled Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled (Fish, crustaceans, molluscs & other aquatic invertebrates) 1. Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state 2. All goods, other than processed, cured or in frozen state Live fish. All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state Fish, frozen, excluding fish fillets and other fish meat of heading Fish fillets and other fish meat (whether or not minced), frozen

40 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading Fish fillets and other fish meat (whether or not minced), fresh or chilled Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled Molluscs, whether in shell or not, Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than 4

41 live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. 5

42 Fresh milk and All goods not specified 1. Butter and other 1. Condensed milk - (Dairy produce; pasteurised elsewhere. fats (ghee, butter oil, [ , bird s eggs; milk, including etc.) and oils derived ] natural honey; separated milk, 1. Ultra High from milk; dairy edible products of milk and Temperature (UHT) spreads [0405] animal origin, not cream, not milk [0401] 2. Cheese [0406] elsewhere Milk and specified) cream, concentrated or containing added concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk [0401] 2. Eggs Birds' eggs, in shell, fresh, preserved or cooked [0407] 3. Curd [0403, 0406], 4. Lassi [0403], 5. Butter milk [0403] 6. Chena or paneer [0406], sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 6

43 other than put up in unit containers and bearing a registered brand name Natural honey, other than put up in unit container and bearing a registered brand name Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. 5. Chena or paneer put up in unit container and bearing a registered brand name [0406] Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, 7

44 whether or not containing added sugar or other sweetening matter Natural honey, put up in unit container and bearing a registered brand name Edible products of animal origin, not elsewhere specified or included (Products of animal origin, not elsewhere specified or included) 1. Human hair, unworked, whether or not washed or scoured; waste of human hair [0501] 2. Semen including frozen semen [0511] All goods not specified elsewhere Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair blank in tariff Guts, bladders and stomachs of animals

45 (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder 9

46 and waste of these products Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof blank in tariff 10

47 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen (Live trees and other plants; 1. All goods

48 bulbs, roots and the like; cut flowers and ornamental foliage) 7. 7 (Edible vegetables, roots and tubers) GST RATE SCHEDULE FOR GOODS Fresh vegetables, roots and tubers other than those in frozen or preserved state Potatoes, fresh or chilled Tomatoes, fresh or chilled Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Cabbages, cauliflowers, kohlrabi, kale 1. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower; Vegetables (uncooked or cooked by steaming or boiling in water), frozen Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Manioc, arrowroot, Jerusalem salep,

49 and similar edible brassicas, fresh or chilled Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Cucumbers and gherkins, fresh or chilled Leguminous vegetables, shelled or artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets. 13

50 unshelled, fresh or chilled Other vegetables, fresh or chilled Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Dried leguminous vegetables, shelled, whether or not skinned or split Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes 14

51 and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith (Edible fruit and nuts; peel of citrus fruit or melons) Fresh fruits other than in frozen state or preserved Coconuts, fresh or dried, whether or not shelled or peeled Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Dried areca nuts, whether or not shelled or peeled,. All goods, other than dry fruits, in frozen state or preserved Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Fruit and nuts, provisionally preserved (for Dry fruits Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts

52 Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts Bananas, including plantains, fresh or dried Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried Grapes, dried, and raisins Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8. 16

53 including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh Grapes, fresh Melons (including watermelons) and papaws (papayas), fresh Apples, pears and quinces, fresh Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 17

54 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh Peel of citrus fruit or melons (including 18

55 watermelons), fresh (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub. 1. All goods of seed quality Coffee beans, not roasted. 3. Unprocessed green leaves of tea [0902], 4. Fresh ginger [ ] and fresh turmeric [ ] other than in processed form All goods not specified elsewhere Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted Tea, whether or not flavoured, other than unprocessed green leaves of tea Maté Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or

56 of the genus Pimenta Vanilla Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves and stems) Nutmeg, mace and cardamoms Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices. 20

57 (Cereals) All goods [other than those put up in unit container and bearing a registered brand name] Wheat and meslin Rye Barley Oats Maize (corn) Rice Grain sorghum Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 21

58 Flour [1101, All goods not specified 1. Starches; inulin 1. Malt, whether or not - (Products of 1102, 1105, elsewhere. [1108] roasted [1107] milling industry; 1106] Aata, malt; starches; maida, besan Cereal inulin; wheat etc. [other than groats, meal and gluten) those put up in pellets, put up in unit unit container container and and bearing a registered bearing a registered brand name. brand name] Cereal grains otherwise Wheat or meslin flour Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc Cereal groats, meal and pellets, other than those put up in unit container and bearing a worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals] Meal, powder, flakes, granules and pellets of potatoes Meal and powder of the dried leguminous 22

59 GST RATE SCHEDULE FOR GOODS (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder registered brand name Flour, of potatoes Flour, of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. All goods of seed quality Soya beans, whether or not broken Groundnuts, not roasted or vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, etc Wheat gluten, whether or not dried All goods other than of seed quality Soya beans, whether or not broken Ground-nuts, not roasted or otherwise cooked,

60 otherwise cooked, whether or not shelled or broken Linseed, whether or not broken Rape or colza seeds, whether or not broken Sunflower seeds, whether or not broken Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus whether or not shelled or broken Copra Linseed, whether or not broken Rape or colza seeds, whether or not broken Sunflower seeds, whether or not broken Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken. 24

61 tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken Seeds, fruit and spores, of a kind used for sowing. 8. Hop cones, fresh [1210]. 9. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar 8. Flour and meals of oil seeds or oleaginous fruits, other than those of mustard [1208] 9. Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin [1210]. 10. 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 [1211]. 11. Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones 25

62 purpose, fresh or chilled [1211]. 10. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [1212]. 11. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets [1213] 12. Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included [1212]. 26

63 similar forage products, whether or not in the form of pellets 1214] (Lac; gums, resins and other vegetable saps and extracts) (Vegetable plaiting materials; vegetable products, elsewhere not 1. Lac and Shellac [1301] 1. Betel leaves [ ] Natural gums, resins, gumresins and oleoresins (for example, balsams), other than lac and shellac. 2. Compounded asafoetida commonly known as heeng [1301] 3. Guar meal or guar gum refined split [1302] All goods not specified elsewhere Vegetable materials of a kind used primarily for plaiting (for - All goods not specified elsewhere Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products; other than Guar meal or guar gum refined split Indian katha [ ]

64 specified included) or example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 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 Betel leaves and Indian katha.] (Animal and vegetable fats and oils and their cleavage products; - Vegetable fats and oils [1507 to 1516] Soyabean oil and its fractions, whether or Animal fats and oils [1501 to 1506] Pig fat (including lard) and poultry fat, other 1. Margarine, Linoxyn [solidified linseed oil]; edible mixtures or preparations of animal or vegetable fats or oils or of - 28

65 prepared edible fats; animal or vegetable waxes) not refined, but not chemically modified Groundnut oil and its fractions, whether or not refined, but not chemically modified Olive oil and its fractions, whether or not refined, but not chemically modified 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 Palm oil and its fractions, than that of heading 0209 or Fats of bovine animals, sheep or goats, other than those of heading Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Wool grease and fatty substances derived therefrom (including lanolin) Other animal fats and oils and their fractions, whether or not fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517] 2. Glycerol, crude; glycerol waters and glycerol lyes [ ], 3. Vegetable waxes, etc. [1521] 4. Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes [1522] 29