inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE |
||||||||||||||||||||||
27. | 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts | 2.5% | |||||||||||||||||||
28. | 0802 | Dried areca nuts, whether or not shelled or peeled | 2.5% | |||||||||||||||||||
29. | 0802, 0813 | Dried chestnuts (singhada), whether or not shelled or peeled | 2.5% | |||||||||||||||||||
29A. | 0802 | Walnuts, whether or not shelled | 2.5% | |||||||||||||||||||
30. | 08 | Dried makhana, whether or not shelled or peeled, put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE |
2.5% | |||||||||||||||||||
30A | 0804 | Mangoes sliced, dried | 2.5% | |||||||||||||||||||
31. | 0806 | Grapes, dried, and raisins | 2.5% | |||||||||||||||||||
32. | 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 2.5% | |||||||||||||||||||
33. | 0812 | Fruit and nuts, 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 | 2.5% | |||||||||||||||||||
33A. | 0813 | Tamarind, dried | 2.5% | |||||||||||||||||||
34. | 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 2.5% |
S. No |
Chapter / Heading / Sub- heading / Tariff item | Description of Goods | CGST Rate |
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(1) | (2) | (3) | (4) |
Updated schedule of CGST rates on goods, as on 15.11.2017 For ease of reference only
The CGST rates on certain goods have undergone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. A need has been felt to publish a consolidated rate schedule in a single document for ease of reference. Accordingly, this document has been prepared indicating updated CGST rates as on 15.11.2017. This document is only for ease of reference and relevant notifications will only have legal authority.
UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 1.
CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, as amended from time to time]