BDP's GST TARIFF 2017

The GST Tariff Book gives the GST Rates on Goods and Services in easy to understand format. There are 98 Chapters or goods and 3 chapters for Services.
There are six columns in each Chaper of goods. The Column description is given below:

Column 1: HSN Code
Column 2: Description of goods
Column 3: Unit
Column 4: Rate of CGST/SGST/UT Tax (i.e. 50% of GST/IGST Rate)
Column 5: GST Rate/IGST
Column 6: Compensation Cess (wherever applicable)

Chapter 99: Classification of Services with Service Code (Tariff). Each Service is given with Rate of CGST/SGST/UT Tax (i.e. 50 of GST Rate) and GST Rate/ IGST with condition, if any.
Chapter 100: Service Tax Exemptions to be continued in GST as decided by GST Council
Chapter 101: Service under Reverse Charge as approved y GST Council

  1. GST Rates are given as per GST Council Meeting on 11th June, 2017
  2. A detailed alphabetical product index.

A SAMPLE OF CHAPTER 4 IS GIVEN BELOW FOR YOUR REFERENCE

Chapter 4

Dairy Produce; Birds’ Eggs; Natural Honey;
Edible Products of Animal Origin, not elsewhere specified or included

  1. The expression “milk” means full cream milk or partially or completely skimmed milk.
  2. For the purposes of heading 0405:

(a)     The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifires, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b)     The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

  1. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

(a)     a milkfat content, by weight of the dry matter, of 5% or more;
(b)     a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c)     they are moulded or capable of being moulded.

  1. This Chapter does not cover:

(a)     products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
(b)     products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(c)     albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
Sub-heading Notes.

  1. For the purposes of sub-heading 0404 10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
  2. For the purposes of sub-heading 0405 10, the term “butter” does not include dehydrated butter or ghee (sub-heading 0405 90).

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

HS Code   Item Description Unit Central / State / UT Tax GST Rate / IGST Compensation Cess
(1)   (2) (3) (4) (5) (6)
0401   Milk and cream, not concentrated nor containing added sugar or other sweetening matter
0401 10 00 Of a fat content, by weight, not exceeding 1% kg. Nil Nil
0401 20 00 Of a fat content, by weight, exceeding 1% but not exceeding 6% kg. Nil Nil
0401 40 00 Of a fat content, by weight, exceeding 6% but not exceeding 10% kg. Nil Nil
0401 50 00 Of a fat content, by weight, exceeding 10% kg. Nil Nil
0401   Ultra High Temperature (UHT) milk kg. 2.5% 5.0%
0402   Milk and cream, concentrated or containing added sugar or other sweetening matter
0402 10 In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%
0402 10 10 Skimmed milk kg. 2.5% 5.0%
0402 10 20 Milk food for babies kg. 2.5% 5.0%
0402 10 90 Other kg. 2.5% 5.0%
In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
0402 21 00 Not containing added sugar or other sweetening matter kg. 2.5% 5.0%
0402 29 Other
0402 29 10 Whole milk kg. 2.5% 5.0%
0402 29 20 Milk for babies kg. 2.5% 5.0%
0402 29 90 Other kg. 2.5% 5.0%
Other:
0402 91 Not containing added sugar or other sweetening matter:
0402 91 10 Condensed milk kg. 9.0% 18.0%
0402 91 90 Other kg. 2.5% 5.0%
0402 99 Other:
0402 99 10 Whole milk kg. 2.5% 5.0%
0402 99 20 Condensed milk kg. 9.0% 18.0%
0402 99 90 Other kg. 2.5% 5.0%
0403   Buttermilk, curdled milk and 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
0403 10 00 Yogurt kg. 2.5% 5.0%
0403 90 Other:
0403 90 10 Butter milk kg. Nil Nil
0403 90 90 Curd, lassi kg. Nil Nil
0403 90 90 Other kg. 2.5% 5.0%
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
0404 10 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
0404 10 10 Whey, concentrated, evaporated and condensed (liquid or semi liquid) kg. 2.5% 5.0%
0404 10 20 Whey, dry, blocks & powdered kg. 2.5% 5.0%
0404 10 90 Other kg. 2.5% 5.0%
0404 90 00 Other kg. 2.5% 5.0%
0405   Butter and other fats and oils derived from milk; Dairy spreads
0405 10 00 Butter kg. 6.0% 12.0%
0405 20 00 Dairy spreads kg. 6.0% 12.0%
0405 90 Other
0405 90 10 Butter oil kg. 6.0% 12.0%
0405 90 20 Ghee kg. 6.0% 12.0%
0405 90 90 Other kg. 6.0% 12.0%
0406   Cheese and curd
0406 10 00 Fresh (unripened or uncured) cheese, including whey cheese, and curd kg. 6.0% 12.0%
0406 10 00 Fresh curd kg. Nil Nil
0406 20 00 Grated or powdered cheese, of all kinds kg. 6.0% 12.0%
0406 30 00 Processed cheese, not grated or powdered kg. 6.0% 12.0%
0406 40 00 Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti kg. 6.0% 12.0%
0406 90 00 Other kg. 6.0% 12.0%
0406 90 00 Chena or paneer other than put up in unit container and bearing a registered brand name kg. Nil Nil
0406 90 00 Chena or paneer put up in unit container and bearing a registered brand name kg. 2.5% 5.0%
0407   Birds’ eggs, in shell, fresh, preserved or cooked
Fertilised eggs for incubation:
0407 11 00 Of fowls of the species Gallus domesticus u Nil Nil
0407 19 Other:
0407 19 10 Of ducks u Nil Nil
0407 19 90 Other u Nil Nil
Other fresh eggs:
0407 21 00 Of fowls of the species Gallus domesticus u Nil Nil
0407 29 00 Other u Nil Nil
0407 90 00 Other u Nil Nil
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
Egg yolks:
0408 11 00 Dried kg. 2.5% 5.0%
0408 19 00 Other kg. 2.5% 5.0%
Other:
0408 91 00 Dried kg. 2.5% 5.0%
0408 99 00 Other kg. 2.5% 5.0%
0409   Natural honey, other than put up in unit containers and bearing a brand name kg. Nil Nil
0409   Natural honey, put up in unit containers and bearing a brand name kg. 2.5% 5.0%
0410   Edible products of animal origin, not elsewhere specified or included
0410 00 Edible products of animal origin, not elsewhere specified or included:
0410 00 10 Of Wild animals kg. 2.5% 5.0%
0410 00 20 Turtle eggs and Salanganes’ nests (“birds nests”) kg. 2.5% 5.0%
0410 00 90 Other kg. 2.5% 5.0%