Notification 1/2017 · Schedule I

Schedule I: 2.5% CGST, 5% IGST

Name: Schedule I of the GST rate schedule for goods
Creator: eCourtsIndia

263 tariff entries bear this rate, as notified on 28 June 2017.

The rates as first enacted, not as they stand today. These are the rates of notification 1/2017-Central Tax (Rate) and its Integrated Tax twin, as notified on 28 June 2017, read from the notifications themselves. Both have been amended many times since, and 77 of those amending notifications are listed below, and the Board publishes no consolidated version of either, so nothing here is presented as the rate in force today. Read as at 23 Sep 2026.

On an intra-State supply the CGST rate is charged with an equal State or Union territory tax, so the tax borne is twice the CGST figure, which is what the IGST column shows. Compensation cess, where it applies, is charged on top and is not in these schedules.

As notified on 28 June 2017. Entries have been amended since; the notifications that amended them are listed below.
S. No.	Chapter, heading, sub-heading or tariff item	Description of goods
1	0303	Fish, frozen, excluding fish fillets and other fish meat of heading 0304
2	0304	Fish fillets and other fish meat (whether or not minced), frozen
3	0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
4	0306	Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5	0307	Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6	0308	Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
7	0401	Ultra High Temperature (UHT) milk
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]
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
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
11	0406	Chena or paneer put up in unit container and bearing a registered brand name
12	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
13	0409	Natural honey, put up in unit container and bearing a registered brand name
14	0410	Edible products of animal origin, not elsewhere specified or included
15	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
16	0504	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
17	0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18	0507 [Except 050790]	Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
19	0508	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20	0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
21	0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
23	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
24	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
25	0713	Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]
26	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets
27	0801	Cashew nuts, whether or not shelled or peeled
28	0802	Dried areca nuts, whether or not shelled or peeled
29	0802	Dried chestnuts (singhada), whether or not shelled or peeled
30	08	Dried makhana, whether or not shelled or peeled
31	0806	Grapes, dried, and raisins
32	0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33	0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
34	0814	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35	0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36	0902	Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37	0903	Maté
38	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39	0905	Vanilla
40	0906	Cinnamon and cinnamon-tree flowers
41	0907	Cloves (whole fruit, cloves and stems)
42	0908	Nutmeg, mace and cardamoms
43	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
44	0910 [other than 0910 11 10, 0910 30 10]	Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
45	10	All goods i.e. cereals, put up in unit container and bearing a registered brand name
46	1001	Wheat and meslin put up in unit container and bearing a registered brand name
47	1002	Rye put up in unit container and bearing a registered brand name
48	1003	Barley put up in unit container and bearing a registered brand name
49	1004	Oats put up in unit container and bearing a registered brand name
50	1005	Maize (corn) put up in unit container and bearing a registered brand name
51	1006	Rice put up in unit container and bearing a registered brand name
52	1007	Grain sorghum put up in unit container and bearing a registered brand name
53	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
54	1101	Wheat or meslin flour put up in unit container and bearing a registered brand name.
55	1102	Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
56	1103	Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
57	1104	Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58	1105	Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name
59	1106	Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name
60	1106 10 10	Guar meal
61	1106 10 90	Guar gum refined split
62	1109 00 00	Wheat gluten, whether or not dried
63	12	All goods other than of seed quality
64	1201	Soya beans, whether or not broken other than of seed quality.
65	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66	1203	Copra other than of seed quality
67	1204	Linseed, whether or not broken other than of seed quality.
68	1205	Rape or colza seeds, whether or not broken other than of seed quality.
69	1206	Sunflower seeds, whether or not broken other than of seed quality
70	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71	1208	Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72	1210	Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
73	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75	1301	Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76	1301	Compounded asafoetida commonly known as heeng
77	1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
78	1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]	Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]
79	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80	1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
81	1509	Olive oil and its fractions, whether or not refined, but not chemically modified.
82	1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
83	1511	Palm oil and its fractions, whether or not refined, but not chemically modified.
84	1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85	1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86	1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87	1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
88	1516	Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89	1517	Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90	1518	Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
91	1701	Beet sugar, cane sugar, khandsari sugar
92	1702	Palmyra sugar
93	1801	Cocoa beans whole or broken, raw or roasted
94	1802	Cocoa shells, husks, skins and other cocoa waste
95	1803	Cocoa paste whether or not de-fatted
96	1901 20 00	Mixes and doughs for the preparation of bread, pastry and other baker's wares
97	1902	Seviyan (vermicelli)
98	1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99	1905	Pizza bread
100	1905 40 00	Rusks, toasted bread and similar toasted products
101	2106 90	Sweetmeats
102	2201 90 10	Ice and snow
103	2301	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
104	2303	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105	2304	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
106	2305	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
107	2306	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
108	2307	Wine lees; argol
109	2401	Tobacco leaves
110	2502	Unroasted iron pyrites.
111	2503[except 2503 00 10]	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil]
112	2504	Natural graphite.
113	2505	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114	2506	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115	2507	Kaolin and other kaolinic clays, whether or not calcined.
116	2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117	2509	Chalk.
118	2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119	2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120	2512	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
121	2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
122	2514	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
123	2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]	Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]
124	2516 [Except 2516 11 00, 2516 12 00]	Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
125	2516 11 00	Granite crude or roughly trimmed
126	2517	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, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127	2518	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered
128	2519	Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129	2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130	2521	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
131	2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
132	2524	Asbestos
133	2525	Mica, including splitting; mica waste.
134	2526	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135	2528	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3
136	2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137	2530	Mineral substances not elsewhere specified or included.
138	26 [other than 2619, 2620, 2621]	All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139	2601	Iron ores and concentrates, including roasted iron pyrites
140	2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141	2603	Copper ores and concentrates.
142	2604	Nickel ores and concentrates.
143	2605	Cobalt ores and concentrates.
144	2606	Aluminium ores and concentrates.
145	2607	Lead ores and concentrates.
146	2608	Zinc ores and concentrates.
147	2609	Tin ores and concentrates.
148	2610	Chromium ores and concentrates.
149	2611	Tungsten ores and concentrates.
150	2612	Uranium or thorium ores and concentrates.
151	2613	Molybdenum ores and concentrates.
152	2614	Titanium ores and concentrates.
153	2615	Niobium, tantalum, vanadium or zirconium ores and concentrates.
154	2616	Precious metal ores and concentrates.
155	2617	Other ores and concentrates
156	2618	Granulated slag (slag sand) from the manufacture of iron or steel
157	27	Bio-gas
158	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159	2702	Lignite, whether or not agglomerated, excluding jet
160	2703	Peat (including peat litter), whether or not agglomerated
161	2704	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162	2705	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
163	2706	Tar distilled from coal, from lignite or from peat
164	2710	Kerosene PDS
165	2711 12 00, 2711 13 00, 2710 19 00	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166	28	Thorium oxalate
167	28	Enriched KBF4 (enriched potassium fluroborate)
168	28	Enriched elemental boron
169	28	Nuclear fuel
170	2805 11	Nuclear grade sodium
171	2845	Heavy water and other nuclear fuels
172	2853	Compressed air
173	30	Insulin
174	3002, 3006	Animal or Human Blood Vaccines
175	30	Diagnostic kits for detection of all types of hepatitis
176	30	Desferrioxamine injection or deferiprone
177	30	Cyclosporin
178	30	Medicaments (including veterinary medicaments) used in bio- chemic systems and not bearing a brand name
179	30	Oral re-hydration salts
180	30	Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181	30	Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
182	3101	All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name
183	32	Wattle extract, quebracho extract, chestnut extract
184	3202	Enzymatic preparations for pre-tanning
185	3307 41 00	Agarbatti
186	3402	Sulphonated castor oil, fish oil or sperm oil
187	3605 00 10	Handmade safety matches Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging
188	4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
189	4016	Toy balloons made of natural rubber latex
190	4011, 4013	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191	4016	Erasers
192	4101	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
193	4102	Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194	4103	Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195	4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196	4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197	4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
198	4401	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
199	4801	Newsprint, in rolls or sheets
200	4823	Kites
201	4901	Brochures, leaflets and similar printed matter, whether or not in single sheets
202	5004 to 5006	Silk yarn
203	5007	Woven fabrics of silk or of silk waste
204	5104	Garneted stock of wool or of fine or coarse animal hair, shoddy wool
205	5105	Wool and fine or coarse animal hair, carded or combed
206	5106 to 5110	Yarn of wool or of animal hair
207	5111 to 5113	Woven fabrics of wool or of animal hair
208	5201 to 5203	Cotton and Cotton waste
209	5204	Cotton sewing thread, whether or not put up for retail sale
210	5205 to 5207	Cotton yarn [other than khadi yarn]
211	5208 to 5212	Woven fabrics of cotton
212	5301	All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213	5302	True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214	5303	All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215	5305 to 5308	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
216	5309 to 5311	Woven fabrics of other vegetable textile fibres, paper yarn
217	5407, 5408	Woven fabrics of manmade textile materials
218	5512 to 5516	Woven fabrics of manmade staple fibres
219	5705	Coir mats, matting and floor covering
220	5809, 5810	Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
221	60	Knitted or crocheted fabrics [All goods]
222	61	Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
223	62	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224	63	Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
225	64	Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
226	6901 00 10	Bricks of fossil meals or similar siliceous earths
227	6904 10 00	Building bricks
228	6905 10 00	Earthen or roofing tiles
229	7018	Glass beads.
230	84	Pawan Chakki that is Air Based Atta Chakki
231	8413, 8413 91	Hand pumps and parts thereof
232	8419 19	Solar water heater and system
233	8437	Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
234	84 or 85	Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants
235	8601	Rail locomotives powered from an external source of electricity or by electric accumulators
236	8602	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
239	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
240	8606	Railway or tramway goods vans and wagons, not self-propelled
241	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
242	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
243	8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
244	8802	Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.
245	8803	Parts of goods of heading 8802
246	8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247	8902	Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248	8904	Tugs and pusher craft
249	8905	Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250	8906	Other vessels, including warships and lifeboats other than rowing boats
251	8907	Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
252	Any chapter	Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253	90	Coronary stents and coronary stent systems for use with cardiac catheters
254	90 or any other Chapter	Artificial kidney
255	90 or 84	Disposable sterilized dialyzer or micro barrier of artificial kidney
256	90 or any other Chapter	Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
257	90 or any other Chapter	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
258	9405 50 31	Kerosene pressure lantern
259	9405 91 00, 9405 92 00 or 9405 99 00	Parts of kerosene pressure lanterns including gas mantles
260	9603 10 00	Broomsticks
261	9704	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262	9705	Numismatic coins
263	9804	Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.

What has changed it since

77 notifications amending notification 1/2017 are in this corpus, newest first. The rate on a particular good or service may have been changed by any of them, and this site does not apply them: to be certain of a rate today, read forward from the schedule through these.

Undated · 11 notifications

2025 · 4 notifications

2024 · 9 notifications

2023 · 15 notifications

2022 · 10 notifications

2021 · 20 notifications

2020 · 1 notifications

03/2020-Union territory Tax (Rate) — Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods. 25 Mar 2020

2019 · 3 notifications

2017 · 4 notifications

The same code in the Customs Tariff

GST and customs duty are charged on the same scheme of classification. The duty on import is in the First Schedule to the Customs Tariff Act, 1975: every HSN code with its rate.

The other schedules

Schedule VI · 0.25% Schedule V · 3% Schedule II · 12% Schedule III · 18% Schedule IV · 28%

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from notification 1/2017-Central Tax (Rate) and its Integrated Tax twin, as notified on 28 June 2017. The serial numbers run unbroken from 1 to 263, which is how a row lost in reading the notification would have shown itself. This page is not a substitute for legal advice.