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]
Schedule I – 2.5%
| S. No |
Chapter / Heading / Sub- heading / Tariff item | Description of Goods | CGST Rate |
|||||||||||||||||||
| (1) | (2) | (3) | (4) | |||||||||||||||||||
| 1. | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 |
All goods [other than fresh or chilled], and 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% | |||||||||||||||||||
| 2. | 0303, 0304, 0305, 0306, 0307, 0308 |
All goods [other than fresh or chilled] and 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% | |||||||||||||||||||
| 3. | Omitted | |||||||||||||||||||||
| 4. | Omitted | |||||||||||||||||||||
| 5. | Omitted | |||||||||||||||||||||
| 6. | Omitted | |||||||||||||||||||||
| 7. | 0401 | Ultra High Temperature (UHT) milk | 2.5% | |||||||||||||||||||
| 8. | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] | 2.5% | |||||||||||||||||||
| 9. | 0403 | 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 | 2.5% | |||||||||||||||||||
| 10. | 0404 | 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 | 2.5% | |||||||||||||||||||
| 11. | 0406 | Chena or paneer 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% | |||||||||||||||||||