GST RATES AT A GLANCE 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

Notes.

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.

3. 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.

4. 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).

0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter	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 including skimmed milk powder, milk food for babies	kg.	2.5%	5.0%
0402	Condensed milk (04029110 and 04029920)	kg.	9.0%	18.0%
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	kg.	2.5%	5.0%
0403	Butter milk	kg.	Nil	Nil
0403	Curd, lassi	kg.	Nil	Nil
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	kg.	2.5%	5.0%
0405	Butter, ghee, butter oil and other fats and oils derived from milk; Dairy spreads	kg.	6.0%	12.0%
0406	Fresh curd	kg.	Nil	Nil
0406	Cheese, unripened, uncured, grated, powdered, processed and other cheese	kg.	6.0%	12.0%
0406	Chena or paneer other than put up in unit containers and bearing a registered brand name	kg.	Nil	Nil
0406	Chena or paneer put up in unit container and bearing aregistered brand name	kg.	2.5%	5.0%
0407	Birds’ eggs, in shell, fresh, preserved or cooked	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	kg.	2.5%	5.0%
0409	Natural honey, other than put up in unit containers	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	kg.	2.5%	5.0%