GST has been rolled out from July 1, 2017. Find out the GST rate for all the goods and services below.
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| Sl. No. | Category | Product | GST % |
|---|---|---|---|
| 1 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Mobile Phones (Cellphones) | 12% |
| 2 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Primary cells and primary batteries | 28% |
| 3 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Vacuum cleaners | 28% |
| 4 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electro-mechanical domestic appliances with self-contained electric motor, other than vacuum cleaners. | 28% |
| 5 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Shavers, hair clippers and hair-removing appliances, with self- contained electric motor | 28% |
| 6 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Renewable energy devices & spare parts for their manufacture a) Bio-gas plant b) Solar power based devices c) Solar power generating system d) Wind mills and wind operated electricity generator e) Waste to energy plants/devices f) Solar lantern/solar lamp g) Ocean waves/tidal waves energy devices/plants | 5% |
| 7 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Single loudspeakers, electric sound amplifiers | 28% |
| 8 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Video recording or reproducing apparatus | 18% |
| 9 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Transmission apparatus for radio-broadcasting or television, television cameras, digital cameras and video cameras recorders | 28% |
| 10 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | CCTV | 18% |
| 11 | Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. | 12% |
| 12 | Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical including electro- mechanical traffic signalling equipment of all kinds | Carriages for disabled persons | 5% |
| 13 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Tractors (Except those with engine capacity more than 1800 cc) | 12% |
| 14 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Electrically operated vehicles, including two and three wheeled electric motor vehicles. | 12% |
| 15 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Bicycles and other cycles (including delivery tricycles), not motorised | 12% |
| 16 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Motor vehicles for the transport of ten or more persons, including the driver. (Bus, Mini-Bus) | 28% |
| 17 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Motor cars, including station wagons and racing cars [other than Cars for physically handicapped persons]. | 28% |
| 18 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Motor vehicles for the transport of goods | 28% |
| 19 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries) | 28% |
| 20 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor | 28% |
| 21 | Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof | Baby carriages and their parts | 18% |
| 22 | Aircraft; spacecraft and parts thereof | Aircrafts for personal use | 28% |
| 23 | Tobacco and manufactured tobacco substitutes | Beedi | 28% |
| 24 | Sugar and sugar confectionery | Refined sugar containing added flavouring or colouring matter, sugar cubes | 18% |
| 25 | Sugar and sugar confectionery | Sugar confectionery (excluding white chocolate and bubble / chewing gum) | 18% |
| 26 | Sugar and sugar confectionery | Chewing gum / bubble gum and white chocolate, not containing cocoa | 28% |
| 27 | Sugar and sugar confectionery | Cane jaggery (gur) | No GST |
| 28 | Sugar and sugar confectionery | Palmyra sugar | No GST |
| 29 | Sugar and sugar confectionery | Beet sugar, cane sugar, khandsari sugar | 5% |
| 30 | Edible vegetables, roots and tubers | Potatoes, fresh or chilled. | No GST |
| 31 | Edible vegetables, roots and tubers | Tomatoes, fresh or chilled. | No GST |
| 32 | Edible vegetables, roots and tubers | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. | No GST |
| 33 | Edible vegetables, roots and tubers | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. | No GST |
| 34 | Edible vegetables, roots and tubers | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. | No GST |
| 35 | Edible vegetables, roots and tubers | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. | No GST |
| 36 | Edible vegetables, roots and tubers | Cucumbers and gherkins, fresh or chilled. | No GST |
| 37 | Edible vegetables, roots and tubers | Leguminous vegetables, fresh or chilled. | No GST |
| 38 | Edible vegetables, roots and tubers | Other vegetables, fresh or chilled. | No GST |
| 39 | Edible vegetables, roots and tubers | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | No GST |
| 40 | Edible vegetables, roots and tubers | Dried leguminous vegetables, shelled, whether or not skinned or split. | No GST |
| 41 | Edible vegetables, roots and tubers | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similarroots andtubers with high starch or inulin content, fresh or chilled; sago pith. | No GST |
| 42 | Edible vegetables, roots and tubers | Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]. | No GST |
| 43 | Edible vegetables, roots and tubers | Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower | 5% |
| 44 | Edible vegetables, roots and tubers | Vegetables (uncooked or cooked by steaming or boiling in water), frozen. | 5% |
| 45 | Edible vegetables, roots and tubers | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption. | 5% |
| 46 | Edible vegetables, roots and tubers | Manioc, arrowroot, salep,Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried. | 5% |
| 47 | Edible vegetables, roots and tubers | Dried leguminous vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name. | 5% |
| 48 | Live animals | Live bovine animals | No GST |
| 49 | Live animals | Live asses, mules and hinnies | No GST |
| 50 | Live animals | Live swine | No GST |
| 51 | Live animals | Live sheep and goats | No GST |
| 52 | Live animals | Live poultry, such as fowls of the species Gallus domesticus (ducks, geese, turkeys and guinea fowls.) | No GST |
| 53 | Live animals | Other live animal such as mammals, birds, insects | No GST |
| 54 | Live animals | Live horses | 12% |
| 55 | Meat and edible meat offal | Meat of bovine animals,fresh and chilled. | No GST |
| 56 | Meat and edible meat offal | Meat of swine, fresh or chilled. | No GST |
| 57 | Meat and edible meat offal | Meat of sheep or goats, fresh or chilled. | No GST |
| 58 | Dairy produce; bird's eggs; natural honey; edible products of animal origin, not elsewhere specified | Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk | No GST |
| 59 | Dairy produce; bird's eggs; natural honey; edible products of animal origin, not elsewhere specified | Birds' eggs, in shell, fresh, preserved or cooked | No GST |
| 60 | Dairy produce; bird's eggs; natural honey; edible products of animal origin, not elsewhere specified | Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12% |
| 61 | Dairy produce; bird's eggs; natural honey; edible products of animal origin, not elsewhere specified | Cheese | 12% |
| 62 | Edible fruit and nuts; peel of citrus fruit or melons | Coconuts, fresh or dried, whether or not shelled or peeled. | No GST |
| 63 | Edible fruit and nuts; peel of citrus fruit or melons | Other nuts fresh such as almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia nuts, kola nuts, areca nuts. | No GST |
| 64 | Edible fruit and nuts; peel of citrus fruit or melons | Dry fruits | 12% |
| 65 | Coffee, tea, mate and spices | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted. | 5% |
| 66 | Coffee, tea, mate and spices | Tea, whether or not flavoured, other than unprocessed green leaves of tea. | 5% |
| 67 | Coffee, tea, mate and spices | Vanilla | 5% |
| 68 | Coffee, tea, mate and spices | Cinnamon and cinnamon-tree flowers. | 5% |
| 69 | Coffee, tea, mate and spices | Cloves (whole fruit, cloves and stems). | 5% |
| 70 | Coffee, tea, mate and spices | Nutmeg, mace and cardamoms. | 5% |
| 71 | Coffee, tea, mate and spices | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality. | 5% |
| 72 | Coffee, tea, mate and spices | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices. | 5% |
| 73 | Cereals | Wheat and meslin | No GST |
| 74 | Cereals | Rye | No GST |
| 75 | Cereals | Barley | No GST |
| 76 | Cereals | Oats | No GST |
| 77 | Cereals | Maize (corn) | No GST |
| 78 | Cereals | Rice | No GST |
| 79 | Cereals | Grain sorghum | No GST |
| 80 | Cereals | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] | No GST |
| 81 | Cereals: All goods, put up in unit container and bearing a registered brand name | Wheat and meslin | 5% |
| 82 | Cereals: All goods, put up in unit container and bearing a registered brand name | Rye | 5% |
| 83 | Cereals: All goods, put up in unit container and bearing a registered brand name | Barley | 5% |
| 84 | Cereals: All goods, put up in unit container and bearing a registered brand name | Oats | 5% |
| 85 | Cereals: All goods, put up in unit container and bearing a registered brand name | Maize (corn) | 5% |
| 86 | Cereals: All goods, put up in unit container and bearing a registered brand name | Rice | 5% |
| 87 | Cereals: All goods, put up in unit container and bearing a registered brand name | Grain sorghum | 5% |
| 88 | Cereals: All goods, put up in unit container and bearing a registered brand name | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] | 5% |
| 89 | Products of milling industry; malt; starches; inulin; wheat gluten | Flour Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name]. | No GST |
| 90 | Products of milling industry; malt; starches; inulin; wheat gluten | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. | No GST |
| 91 | Products of milling industry; malt; starches; inulin; wheat gluten | Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name. | No GST |
| 92 | Products of milling industry; malt; starches; inulin; wheat gluten | Flour, of potatoes. | No GST |
| 93 | Products of milling industry; malt; starches; inulin; wheat gluten | Flour, of the dried leguminous vegetables, roots or tuber or of tamarind, singoda, mango flour, etc. | No GST |
| 94 | Products of milling industry; malt; starches; inulin; wheat gluten | Cereal grains hulled | No GST |
| 95 | Products of milling industry; malt; starches; inulin; wheat gluten | Flour aata, maida, besan, etc., put up in unit container and bearing a registered brand name. | 5% |
| 96 | Vegetable plaiting materials; vegetable products, not elsewhere specified or included | Betel leaves | No GST |
| 97 | Vegetable plaiting materials; vegetable products, not elsewhere specified or included | Indian katha | 18% |
| 98 | Vegetable plaiting materials; vegetable products, not elsewhere specified or included | Bidi wrapper leaves [under reverse charge]. | 18% |
| 99 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrate | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. | 12% |
| 100 | Cocoa and cocoa preparations | Cocoa butter, fat and oil | 28% |
| 101 | Cocoa and cocoa preparations | Cocoa powder, not containing added sugar or sweetening matter and | 28% |
| 102 | Cocoa and cocoa preparations | Chocolates and other food preparations containing cocoa | 28% |
| 103 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Bread (branded or otherwise), except when served for consumption and pizza bread | No GST |
| 104 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Pizza bread | 5% |
| 105 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Seviyan (vermicelli) | 5% |
| 106 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous. | 18% |
| 107 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes | 18% |
| 108 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Waffles and wafers other than coated with chocolate or containing chocolate | 18% |
| 109 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Pastries and cakes | 18% |
| 110 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Biscuits | 18% |
| 111 | Preparations of cereals, flour, starch or milk; pastrycooks' products | Waffles and wafers coated with chocolate or containing chocolate | 28% |
| 112 | Preparations of vegetables, fruits, nuts or other parts of plants | Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut pastes, obtained by cooking. | 18% |
| 113 | Miscellaneous edible preparations | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. | No GST |
| 114 | Miscellaneous edible preparations | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form. | 12% |
| 115 | Miscellaneous edible preparations | Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings]; Mustard sauces | 12% |
| 116 | Miscellaneous edible preparations | Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings | 18% |
| 117 | Miscellaneous edible preparations | Ice cream and other edible ice, whether or not containing cocoa. | 18% |
| 118 | Miscellaneous edible preparations | All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; | 18% |
| 119 | Miscellaneous edible preparations | Pan masala | 28% |
| 120 | Beverages, spirit and vinegar | Ice and snow | 5% |
| 121 | Beverages, spirit and vinegar | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured. | 18% |
| 122 | Beverages, spirit and vinegar | Aerated waters, containing added sugar or other sweetening matter or flavoured | 28% |
| 123 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Common salt, by whatever name it is known, including iodized and other fortified salts, sendhanamak [rocksalt], kala namak | No GST |
| 124 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste. | 5% |
| 125 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Marble and travertine blocks | 12% |
| 126 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Granite blocks | 12% |
| 127 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Marble and travertine, other than blocks | 28% |
| 128 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Granite, other than blocks | 28% |
| 129 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Kerosene PDS | 5% |
| 130 | Pharmaceutical products | Animal or Human Blood Vaccines | 5% |
| 131 | Pharmaceutical products | Diagnostic kits for detection of all types of hepatitis | 5% |
| 132 | Pharmaceutical products | Drugs or medicines including their salts and esters and diagnostic test kits | 5% |
| 133 | Pharmaceutical products | Nicotine polacrilex gum | 18% |
| 134 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Fountain pen ink | 12% |
| 135 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Ball pen ink | 12% |
| 136 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Kumkum, Bindi, Sindur, Alta | No GST |
| 137 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Agarbatti and other odoriferous preparations which operate by burning | 5% |
| 138 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Tooth powder | 12% |
| 139 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Hair oil | 18% |
| 140 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Dentrifices - Toothpaste | 18% |
| 141 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Perfumes and toilet waters. | 28% |
| 142 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Beauty or make- up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. | 28% |
| 143 | Essential oils and resinoids, perfumery, cosmetic or toilet preparation | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery. | 28% |
| 144 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster | 5% |
| 145 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Matches | 18% |
| 146 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. | 28% |
| 147 | Miscellaneous chemical products | Municipal waste, sewage sludge, clinical waste | No GST |
| 148 | Plastics and articles thereof | Plastic bangles | No GST |
| 149 | Plastics and articles thereof | Feeding bottles. | 12% |
| 150 | Rubber and articles thereof | Condoms and contraceptives | No GST |
| 151 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | Newsprint, in rolls or sheets | 5% |
| 152 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | Kites | 5% |
| 153 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | Exercise book, graph book, & laboratory note book | 12% |
| 154 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | Braille paper | 5% |
| 155 | Silk | Silkworm laying, cocoon | No GST |
| 156 | Silk | Raw silk | No GST |
| 157 | Wool, fine or coarse animal hair; horse hair yarn and woven fabric | Wool, not carded combed | No GST |
| 158 | Cotton | Gandhi Topi | No GST |
| 159 | Cotton | Cotton | 5% |
| 160 | Cotton | Cotton fabrics [With no refund of ITC accumulation] | 5% |
| 161 | Other made up textile articles, sets, worn clothing and worn textile articles; rags | Indian National Flag | No GST |
| 162 | Headgear and parts thereof | Safety headgear such as helmets | 18% |
| 163 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof | Umbrellas | 12% |
| 164 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof | Walking-sticks, seat-sticks, whips, riding-crops and the like. | 12% |
| 165 | Prepared feathers and down and articles made of feather or of down - artificial flowers; articles of human hair | Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. | No GST |
| 166 | Prepared feathers and down and articles made of feather or of down - artificial flowers; articles of human hair | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials. | 28% |
| 167 | Ceramic products | Earthen pot and clay lamps | No GST |
| 168 | Ceramic products | Building bricks | 5% |
| 169 | Ceramic products | Earthen or roofing tiles | 5% |
| 170 | Glass and glassware | Bangles (except those made from precious metals) | No GST |
| 171 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Rough precious and semi-precious stones | 0.25% |
| 172 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport | 3% |
| 173 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Diamonds, whether or not worked, but not mounted or set [other than rough diamonds] | 3% |
| 174 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Precious stones (other than diamonds) and semi-precious stones, but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience transport | 3% |
| 175 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport | 3% |
| 176 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 3% |
| 177 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Base metals clad with silver, not further worked than semi-manufactured | 3% |
| 178 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 3% |
| 179 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Base metals or silver, clad with gold, not further worked than semi-manufactured | 3% |
| 180 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Platinum, unwrought or in semi-manufactured form, or in powder form | 3% |
| 181 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 3% |
| 182 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Waste and scrap of precious metals, of metal clad with precious metal. | 3% |
| 183 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Imitation jewellery | 3% |
| 184 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | Coins | 3% |
| 185 | Articles of iron or steel | LPG stoves | 18% |
| 186 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Solar water heater and system | 5% |
| 187 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Renewable energy devices & spare parts for their manufacture a) Bio-gas plant b) Solar power based devices c) Solar power generating system d) Wind mills and wind operated electricity generator e) Waste to energy plants/devices f) Solar lantern/solar lamp g) Ocean waves/tidal waves energy devices/plants | 5% |
| 188 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Air-conditioning (AC) machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 28% |
| 189 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Refrigerators (fridge), freezers and other refrigerating or freezing equipment, electric or other; heat pumps. | 28% |
| 190 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Dish washing machines | 28% |
| 191 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Fire extinguishers | 28% |
| 192 | Ships, boats and floating structures | Yachts and other vessels for pleasure or sports; rowing boats and canoes etc. | 28% |
| 193 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Hearing aids | 5% |
| 194 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs | 5% |
| 195 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Spectacle lenses, contact lens | 12% |
| 196 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Blood glucose monitoring system (Glucometer) and test strips. | 12% |
| 197 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Mathematical calculating instruments and pantographs | 12% |
| 198 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 12% |
| 199 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Optical fibres and optical fibre bundles; optical fibre cables other than those of product code 8544; sheets and plates of polarising material; prisms | 18% |
| 200 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Frames and mountings for spectacles, goggles or the like, and parts thereof. | 18% |
| 201 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Spectacles, and the like, corrective, protective or other and goggles, corrective. | 12% |
| 202 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy. | 28% |
| 203 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of product code 8539 | 28% |
| 204 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. | 28% |
| 205 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | 28% |
| 206 | Clocks and watches and parts thereof | Braille watches | 5% |
| 207 | Clocks and watches and parts thereof | Wrist-watches, pocket-watches and other watches, including stop watches | 28% |
| 208 | Musical instruments; parts and accessories of such articles | Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments | 28% |
| 209 | Musical instruments; parts and accessories of such articles | Other string musical instruments (for example, guitars, violins, harps) | 28% |
| 210 | Musical instruments; parts and accessories of such articles | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs | 28% |
| 211 | Musical instruments; parts and accessories of such articles | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | 28% |
| 212 | Musical instruments; parts a |
