Taxmann's GST Tariff with GST Rate Reckoner

Notes :

GST TARIFF FOR GOODS WITH HSN CODE

SECTION I

LIVEANIMALS;ANIMALPRODUCTS

1.Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2.Except where the context otherwise requires, throughout this Schedule, any reference to “dried” products also covers products which have been dehydrated, evaporated or freezedried.

CHAPTER 1 LIVE ANIMALS

Note:

This Chapter covers all live animals except:

(a)fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306, 0307 or 0308;

(b)cultures of micro-organisms and other products of heading 3002; and (c) animals of heading 9508. TariffItemDescriptionofgoodsUnitCGSTSGST/

0101 Live Horses, Asses, Mules and Hinnies Nil IGST/Nil CGST/Nil SGST or UTGST : 0101 : Live asses, mules and hinnies 12% IGST/6% CGST/6% SGST or UTGST : 0101 21 00, 0101 29 : Live horses - Horses:

0101 30 - Asses:

TariffItemDescriptionofgoodsUnitCGSTSGST/ UTGST IGST

(1)(2)(3)(4)(5)(6)

0104 10 90 Otheru NilNilNil

0104 20 00 - Goatsu NilNilNil

0105Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls

Nil IGST/Nil CGST/Nil

SGST or UTGST : 0105 : Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls - Weighing not more than 185 g:

0105 11 00 -- Fowls of the species Gallus domesticus u NilNilNil

0105 12 00 -- Turkeysu NilNilNil

0105 13 00 Ducksu NilNilNil

0105 14 00 -- Geeseu NilNilNil

0105 15 00 Guinea fowls u NilNilNil - Other:

0105 94 00 -- Fowls of the species Gallus domesticus u NilNilNil

0105 99 00 -- Otheru NilNilNil

0106Other live animals

Nil IGST/Nil CGST/Nil

SGST or UTGST : 0106 : Other live animal such as Mammals, Birds, Insects - Mammals:

0106 11 00 Primatesu NilNilNil

0106 12 00 -- Whales, dolphins and porpoises (mammals of the order Cetacea); mana tees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) u NilNilNil

0106 13 00 Camels and other camelids (Camelidae) u NilNilNil

0106 14 00 Rabbits and haresu NilNilNil

0106 19 00 -- Otheru NilNilNil

0106 20 00 - Reptiles (including snakes and turtles)u NilNilNil - Birds:

0106 31 00 Birds of preyu NilNilNil

0106 32 00 Psittaciformes (including parrots, parakeets, macaws and cockatoos) u NilNilNil

0106 33 00 Ostriches; emus (Dromaius novaehollandiae) u NilNilNil

0106 39 00 Otheru NilNilNil - Insects:

0106 41 -- Bees:

0106 41 10 Pureline stocku NilNilNil

0106 41 90 --- Otheru

0106 49 Other: 0106 49 10 --- Pureline stocku

0106 49 90 Otheru

0106 90 00 - Otheru

RATE OF TAX AND EXEMPTION NOTIFICATIONS FOR GOODS

(SEE DIVISION SIX)

1.CGST/IGST/SGST or UTGST Rate Schedule for Goods.—Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 1/2017-Integrated Tax (Rate), dated 28-62017/Notification No. 1/2017-Union Territory Tax (Rate), dated 28-6-2017

2. List of CGST/IGST/SGST or UTGST exempt goods (Nil rated goods). Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Union Territory Tax (Rate), dated 28-6-2017

3.Concessional CGST/IGST/SGST or UTGST rate for supplies of goods to specified petroleum and other explorations and productions under various Schemes.—Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Union Territory Tax (Rate), dated 28-6-2017

4.Refund of 50% of CGST/IGST/SGST or UTGST on Supplies of Goods to Canteen Stores Department (CSD) under Ministry of Defence.—Notification No. 6/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 6/2017-Integrated Tax (Rate), dated 28-6-2017/ Notification No. 6/2017-Union Territory Tax (Rate), dated 28-6-2017

5.Exemption to Supplies of Goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and Supplies of Goods by CSD/Unit Run Canteens to authorised customers.—Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 7/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 7/2017-Union Territory Tax (Rate), dated 28-6-2017

6.Exemption to intra-State supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier.—Notiﬁcation No. 9/2017-Central Tax (Rate), dated 28-6-2017/Notiﬁcation No. 9/2017-Union Territory Tax (Rate), dated 28-6-2017

7.Exemption to intra-State supplies of second hand goods received by a registered person from an unregistered supplier.—Notiﬁcation No. 10/2017-Central Tax (Rate), dated 28-62017/Notiﬁcation No. 10/2017-Union Territory Tax (Rate), dated 28-6-2017

8.Notified supplies which shall be treated neither as a supply of goods nor as a supply of services.—Notification No. 14/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 11/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 14/2017-Union Territory Tax (Rate), dated 28-6-2017

9.Notified specialised agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them.—Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 13/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 16/2017-Union Territory Tax (Rate), dated 28-6-2017

10.Composition Levy - Notiﬁed rate of tax, turnover, conditions & restrictions.—Notiﬁcation No. 14/2019-Central Tax, dated 7-3-2019

11.Exemption from Compensation Cess to intra-State supplies of second hand goods received by a registered person from an unregistered supplier.—Notiﬁcation No. 4/2017-Compensation Cess (Rate), dated 20-7-2017

12.Exemption to intra-State/inter-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the CGST/IGST/SGST or UTGST tax leviable thereon, as is in excess of the amount calculated at the CGST rate of 0.05 per cent/IGST rate of 0.1 per cent/SGST or UTGST rate of 0.05 per cent.—Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017/Notification No. 41/2017-Integrated Tax (Rate), dated 23-10-2017/Notification No. 40/2017-Union Territory Tax (Rate), dated 23-102017

13.Notified rate of tax to be levied on specified first intra-State supplies of goods or services. Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019/Notification No. 2/2019-Union Territory Tax (Rate), dated 7-3-2019

14.Refund of applicable Tax to retail outlets established in the departure area of International Airport beyond the Immigration counters making tax free supply of goods to an outgoing International Tourist.—Notification No. 11/2019-Central Tax (Rate), dated 29-6-2019/ Notification No. 10/2019-Integrated Tax (Rate), dated 29-6-2019/Notification No. 11/2019-Union Territory Tax (Rate), dated 29-6-2019

15.Exemption on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration counters to an outgoing International Tourist.— Notiﬁcation No. 11/2019-Integrated Tax (Rate), dated 29-6-2019

16.Exemption of goods supplied to Food and Agricultural Organisation (FAO) of the United Nations.—Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 18/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 19/2019-Union Territory Tax (Rate), dated 30-9-2019

17.Notified supplies which shall be treated neither as supply of goods nor as supply of services. Notification No. 25/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 24/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 25/2019-Union Territory Tax (Rate), dated 30-9-2019

18.Exemption on goods and services compensation cess on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration Counters to an outgoing International Tourist.—Notiﬁcation No. 1/2019-Compensation Cess (Rate), dated 29-6-2019

19.Notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier.—Notification No. 7/2019-Central Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Integrated Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Union Territory Tax (Rate), dated 29-3-2019.

E-WAY BILL

E-WAY

BILL NOT REQUIRED TO BE GENERATED WHERE FOLLOWING GOODS ARE TRANSPORTED

S. No. ChapterorHeading orSub-headingor

Tariffitem

DescriptionofGoods (1)(2)(3)

1.0101Live asses, mules and hinnies

2.0102Live bovine animals

3.0103Live swine

4.0104Live sheep and goats

5.0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6.0106Other live animal such as Mammals, Birds, Insects

7.Any ChapterSupplies of goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and supplies of goods by CSD/Unit Run Canteens to authorised customers

CASE LAWS/DEPARTMENTAL CLARIFICATIONS

Emu birds 0106 Vijaya Rathe Farms v. CCE 2008 (232) ELT 515 (CESTAT)

Sea lions and dolphins used for amusement purposes 0106 A.R. Pinherio v. CCE 2007 (217) ELT 70 (CESTAT)

CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL

Note:

This Chapter does not cover :

(a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b) edible, non-living insects (heading 0410);

(c) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or

(d) animal fat, other than products of heading 0209 (Chapter 15).

Supplementary Note: In this Chapter, “wild animal” means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972).

TariffItemDescriptionofgoodsUnitCGSTSGST/ UTGST IGST (1)(2)(3)(4)(5)(6)

0201 Meat of bovine animals, fresh or chilled Nil IGST/Nil CGST/Nil

SGST or UTGST : 0201 : Meat of bovine animals, fresh and chilled

0201 10 00-Carcasses and half-carcasseskg. NilNilNil

0201 20 00-Other cuts with bone in kg. NilNilNil

0201 30 00-Boneless kg. NilNilNil

0202Meat of bovine animals, frozen

1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0202 : All goods [other than fresh or chilled], other than prepackaged and labelled

25% IGST/2.5% CGST/2.5% SGST or UTGST : 0202 : All goods [other than fresh or chilled], pre-packaged and labelled

0202 10 00-Carcasses and half-carcasseskg. Nil/2.5% Nil/2.5% Nil 1/5%2

0202 20 00-Other cuts with bone in kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0202 30 00-Boneless kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0203Meat of swine, fresh, chilled or frozen Nil IGST/Nil CGST/Nil

SGST or UTGST : 0203 : All goods, fresh or chilled

1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0203 : All goods [other than fresh or chilled], other than prepackaged and labelled

TariffItemDescriptionofgoodsUnitCGSTSGST/ UTGST IGST

(1)(2)(3)(4)(5)(6)

25% IGST/2.5% CGST/2.5%

SGST or UTGST : 0203 : All goods [other than fresh or chilled], pre-packaged and labelled - Fresh or chilled:

0203 11 00--Carcasses and half-carcasseskg. NilNilNil

0203 12 00--Hams, shoulders and cuts thereof, with bone in kg. NilNilNil

0203 19 00--Other kg. NilNilNil - Frozen :

0203 21 00--Carcasses and half-carcasses kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0203 22 00--Hams, shoulders and cuts thereof, with bone in kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0203 29 00--Other kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0204Meat of sheep or goats, fresh, chilled or frozen Nil IGST/Nil CGST/Nil

SGST or UTGST : 0204 : All goods, fresh or chilled

1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0204 : All goods [other than fresh or chilled], other than prepackaged and labelled

25% IGST/2.5% CGST/2.5%

SGST or UTGST : 0204 : All goods [other than fresh or chilled], pre-packaged and labelled

0204 10 00 -Carcasses and half-carcasses of lamb, fresh or chilled kg. NilNilNil - Other meat of sheep, fresh or chilled:

0204 21 00--Carcasses and half-carcasseskg. NilNilNil

0204 22 00--Other cuts with bone in kg. NilNilNil

0204 23 00--Bonelesskg. NilNilNil

0204 30 00-Carcasses and half-carcasses of lamb, frozen kg. Nil/2.5% Nil/2.5% Nil 1/5%2 - Other meat of sheep, frozen :

0204 41 00--Carcasses and half-carcasses kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0204 42 00--Other cuts with bone in kg. Nil/2.5% Nil/2.5% Nil 1/5%2

TariffItemDescriptionofgoodsUnitCGSTSGST/ UTGST IGST

(1)(2)(3)(4)(5)(6)

0204 43 00--Boneless kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0204 50 00-Meat of goats kg. Nil/2.5% Nil/2.5% Nil 1/5%2

0205 00 00Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0205 : All goods, fresh or chilled

1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0205 : All goods [other than fresh or chilled], other than prepackaged and labelled

25% IGST/2.5% CGST/2.5%

SGST or UTGST : 0205 : All goods [other than fresh or chilled], pre-packaged and labelled kg. Nil/2.5% Nil/2.5% Nil 1/5%2

Nil IGST/Nil CGST/Nil

SGST or UTGST : 0206 : All goods, fresh or chilled

1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0206 : All goods [other than fresh or chilled], other than prepackaged and labelled

25% IGST/2.5% CGST/2.5%

SGST or UTGST : 0206 : All goods [other than fresh or chilled], pre-packaged and labelled

0206 10 00 -Of bovine animals, fresh or chilled kg. NilNilNil - Of bovine animals, frozen : 0206 21 00--Tongueskg.

Of swine, frozen : 0206 41 00--Liverskg.

0206 80- Other, fresh or chilled:

0206 80 10---Of sheep or goats kg. NilNilNil

0206 80 90---Other

0206 90- Other, frozen :

0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen

SGST or UTGST : 0207 : All goods fresh or chilled 1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0207 : All goods [other than fresh or chilled], other than prepackaged and labelled

25% IGST/2.5% CGST/2.5%

SGST or UTGST : 0207 : All goods [other than fresh or chilled], pre-packaged and labelled - Of fowls of the species Gallus domesticus :

TariffItemDescriptionofgoodsUnitCGSTSGST/

(1)(2)(3)(4)(5)(6)

0207 55 00--Other, frozen

0207 60 00-Of guinea fowls

0208Other meat and edible meat offal, fresh, chilled or frozen

1Nil IGST/Nil CGST/Nil

SGST or UTGST : 0208 : All goods fresh or chilled

1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0208 : All goods [other than fresh or chilled], other than prepackaged and labelled

25% IGST/2.5% CGST/2.5%

SGST or UTGST : 0208 : All goods [other than fresh or chilled], pre-packaged and labelled

0208 10 00-Of rabbits or hareskg.

0208 40 00-Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)

0208 50 00-Of reptiles (including snakes and turtles)

0208 60 00-Of camels and other camelids (Camelidae)

0208 90- Other: 0208 90 10 ---Of wild animals

0208 90 90---Other

0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 1Nil IGST/Nil CGST/Nil

SGST or UTGST : 0209 : All goods, fresh or chilled 1 Nil IGST/Nil CGST/Nil

SGST or UTGST : 0209 : All goods [other than fresh or chilled], other than prepackaged and labelled

25% IGST/2.5% CGST/2.5%

SGST or UTGST : 0209 : All goods [other than fresh or chilled], pre-packaged and labelled

0209 10 00-Of pigskg.

(1)(2)(3)(4)(5)(6)

0209 90 00-Other

0210Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

Nil IGST/Nil CGST/Nil SGST or UTGST : 0210 : All goods [other than fresh or chilled], other than prepackaged and labelled

5% IGST/2.5% CGST/2.5% SGST or UTGST : 0210 : All goods [other than fresh or chilled], pre-packaged and labelled - Meat of swine: 0210 11 00--Hams, shoulders and cuts thereof, with bone in

- Other, including edible flours and meals of meat or meat offal:

92 00--Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)