| S. No. | Chapter/ Heading/ Sub-heading/ Tariff item | Description | Present GST Rate | GST Rate Recommended by the GST Council |
|---|---|---|---|---|
| 1. | 0804 | Mangoes sliced dried | 12% | 5% |
| 2. | 1905 or 2106 | Khakra and plain chapati / roti | 12% | 5% |
| 3. | 19 or 21 | Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme dulyapproved by the Central Government or any State Government, subject to specified conditions [Foot note 1] | 18% | 5 % |
| 4. | 21 | Namkeens other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily [Foot note 2] | 12% | 5% |
| 5. | 2710 | Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB] | 18% | 18% [Clarification to be issued] |
| 6. | 30 | Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name [Foot note 3] | 12% | 5% |
| 7. | 3213 | Poster Colour | 28% | 18% |
| 8. | 3407 | Modelling paste for children amusement | 28% | 18% |
| 9. | 3915 | Plastic waste, parings or scrap | 18% | 5% |
| 10. | 4004 00 00 | Rubber waste, parings or scrap | 18% | 5% |
| 11. | 4017 00 20 | Hard Rubber waste or scrap | 28% | 5% |
| 12. | 4707 | Paper waste or scrap | 12% | 5% |
| 13. | 4907 | Duty credit scrips | 5% | Nil |
| 14. | 5401 | Sewing thread of manmade filaments, whether or not put up for retail sale | 18% | 12% |
| 15. | 5402, 5404, 5406 | All synthetic filament yarn, such as nylon, polyester, acrylic, etc. | 18% | 12% |
| 16. | 5403, 5405, 5406 | All artificial filament yarn, such as viscose rayon, Cuprammonium, | 18% | 12% |
| 17. | 5508 | Sewing thread of manmade staple fibres | 18% | 12% |
| 18. | 5509, 5510, 5511 | Yarn of manmade staple fibres | 18% | 12% |
| 19. | 5605 | Real Zari | 12% | 5% |
| 20. | 6802 | All goods falling under heading 6802 [other than those of marble and granite or those which attract 12% GST] | 28% | 18% |
| 21. | 7001 | Cullet or other waste or scrap of Glass | 18% | 5% |
| 22. | 8305 | Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal | 28% | 18% |
| 23. | 8483 | Plain Shaft Bearing 8483 | 28% | 18% |
| 24. | 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 28% | 18% |
| 25. | 84 or 85 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 28% | 18% |
| 26. | 84 or 85 | E-Waste | 28%/18% | 5% |
| 27. | Any Chapter | Biomass briquettes | 18% | 5% |
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