Sl. No.
|
Goods
|
Old rate (%)
|
New rate (%)
|
1.
|
Retro fitment kits for vehicles used by the disabled
|
Applicable Rate
|
5
|
2.
|
Tamarind seeds meant for any use other than sowing.
They fall under heading 1209, and hitherto attracted nil rate irrespective of use. However, henceforth they would attract 5% GST rate (w.e.f. 1 October 2021) for use other than sowing. Seeds for sowing will continue at nil rate.
|
Applicable Rate
|
5
|
3.
|
Medicine Keytruda for treatment of cancer
|
12
|
5
|
4.
|
Biodiesel supplied to OMCs for blending with Diesel
|
12
|
5
|
5.
|
Iron ores and concentrates, including roasted iron pyrites.
|
5
|
18
|
6.
|
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
|
5
|
12
|
7.
|
Copper ores and concentrates
|
5
|
18
|
8.
|
Nickel ores and concentrates
|
5
|
18
|
9.
|
Cobalt ores and concentrates
|
5
|
18
|
10.
|
Aluminium ores and concentrates
|
5
|
18
|
11.
|
Lead ores and concentrates
|
5
|
18
|
12.
|
Zinc ores and concentrates
|
5
|
18
|
13.
|
Tin ores and concentrates
|
5
|
18
|
14.
|
Chromium ores and concentrates
|
5
|
18
|
15.
|
Following renewable energy devices and parts for their manufacture:-
- Bio-gas plant;
- Solar power-based devices;
- Solar power generator;
- Windmills, Wind Operated Electricity Generator (WOEG);
- Waste to energy plants / devices;
- Solar lantern / solar lamp;
- Ocean waves/tidal waves energy devices/plants;
- Photo voltaic cells, whether or not assembled in modules or made up into panels.
Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification no:11/2017-Central Tax (Rate), dated 28 June 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy percent of the gross consideration charged for all such supplies, and the remaining thirty percent of the gross consideration charged shall be deemed as value of the said taxable service.
|
5
|
12
|
16.
|
Cartons, boxes, cases, bags, and other packing containers, of paper, paperboard, cellulose wadding, or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops, or the like.
|
12/18
|
18
|
17.
|
Waste, Parings and Scrap, of Plastics.
|
5
|
18
|
18.
|
Plans and drawings for architectural, engineering, industrial, commercial, topographical, or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
|
12
|
18
|
19.
|
Unused postage, revenue, or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips).
|
12
|
18
|
20.
|
Transfers (decalcomanias).
|
12
|
18
|
21.
|
Printed or illustrated postcards; printed cards bearing personal greetings, messages, or announcements, whether or not illustrated, with or without envelopes or trimmings.
|
12
|
18
|
22.
|
Calendars of any kind, printed, including calendar blocks.
|
12
|
18
|
23.
|
Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan, and drawings for architectural engineering, industrial, commercial, topographical, or similar purposes reproduced with the aid of computer or any other devices.
|
12
|
18
|
24.
|
Ball point pens; felt tipped and other porous tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.
|
12/18
|
18
|
25.
|
Railway parts, locomotives & other goods in Chapter 86.
|
12
|
18
|
26.
|
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.*
|
18
|
28
|