S.

HSN

Description

Present

Recommended

No.

GST Rate

GST rate

1.

0802

Walnuts, whether or not shelled

12%

5%

2.

0813

Tamarind dried

12%

5%

3.

2106

Roasted Gram

12%

5%

4.

2106

Custard powder

28%

18%

5.

2106

Batters, including idli / dosa batter

18%

12%

6.

2304, 2305,

Oil cakes

Nil for

5%

2306

cattle feed

[irrespective of

5% for

end use]

other uses

7.

2306

Cotton seed oil cake

Nil for

Nil

cattle feed

[irrespective of

5% for

end use]

other uses

8.

3307 41

00

Dhoop  batti,  dhoop,  sambhrani  and

12%

5%

other similar items

9.

3926

Medical

grade   sterile   disposable

28%

18%

gloves of plastics

10.

3926

Plastic raincoats

28%

18%

11.

4016

Rubber bands

28%

12%

12.

4016

Rice rubber rolls for paddy de-husking

28%

18%

machine

13.

4907

Duty Credit Scrips

12%

5%

14.

50 to 55

Khadi fabric, sold through Khadi and

5%

Nil

Village

Industrries   Commission’s

outlets

15.

5801

Corduroy fabrics

12%

5% [with no

refund of ITC]

16.

5808

Saree fall

12%

5%

17.

6501

Textile caps

18%

12%

18.

6912

Idols made of clay

28%

Nil

19.

44, 68, 83

Idols   of   wood,   stone   [including

28%

12%

marble] and metals [other than those

made of precious metals]

20.

7102

Rough industrial diamonds including

3%

0.25%

unsorted rough diamonds

21.

8424

Nozzles for drip irrigation equipment

18%

12%

or  sprinklers  [mechanical

appliances

(whether  or  not  hand  operated)  for

projecting,   dispersing   or

spraying

liquids or powders]

22.

8445

Charkha for hand spinning of yarns,

Nil / 18%

Nil

including amber charkha

23.

8528

Computer monitors upto 20”

28%

18%

Note: Computer monitors upto 17” are

already at 18%.

24.

9404

Cotton quilts

18%

5% on cotton

quilts not

exceeding

Rs.1000 per piece,

12% on cotton

quilts exceeding

Rs.1000 per piece

25.

9601

Worked corals, other than articles of

28%

5%

coral

26.

9603

Brooms  and  brushes,  consisting  of

5%

Nil

twigs  or  other  vegetable  materials,

bound   together,   with   or   without

handles.

Note: Phool bahari jhadoo is already at

Nil GST.

27.

9613

Kitchen gas lighters

28%

18%

28.

Any Chapter

Rosaries and prayer beads

18%

5%

29.

Any Chapter

Hawan samagri

Applicable

5%

rate

30.

4419

Table and Kitchenware etc. of wood

18%

12%

31.

4601, 4602

Grass, leaf and reed and fibre products,

12%

5%

including mats, pouches, wallets

32.

4823

Paper Mache articles

18%

5%

33.

68

Stone inlay work

28%

12%

34.

6802

Statues, statuettes, pedestals; high or

28%

12%

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.

35.

6909

Pots, jars and similar articles of a kind

28%

12%

used for the conveyance and packing

of goods of ceramic.

36.

6911

Tableware,

kitchenware,

other

18%

12%

household articles and toilet articles of

porcelain  or  china  [including  small

accessories

bathroom

or

sanitary

fittings  such  as  soap  dishes,  sponge

baskets,

toothbrush

holders,  towel

hooks and toilet paper holders]

37.

6912

Tableware,

kitchenware,

other

28%

12%

household  articles  and  toilet  articles

other  than  of  porcelain  or  china

[including small accessories bathroom

or sanitary fittings such as soap dishes,

sponge

baskets,

toothbrush

holders,

towel hooks and toilet paper holders].

38.

6913

Statues and other ornamental articles.

28%

12%

39.

8306

All goods, including bells, gongs and

18%

12%

the like, non-electric, of base metal;

statuettes and other ornaments of base

metal

including

metal

bidriware;

photograph, picture or similar frames,

of base metal; mirrors of base metal,

40.

9601

Worked  ivory,  bone,  tortoise  shell,

28%

12%

horn,  antlers,  mother  of  pearl,  and

other  animal  carving  material  and

articles of these materials (including

articles

obtained

by

moulding)];

articles of coral