Goods taxable at 2.5% in CGST Act
Goods taxable at 2.5% in CGST Act
Goods taxable at 2.5% in CGST Act
Schedule I – 2.5%
As per latest amendment via notification no. 18/2017 following items after serial number 182 following items to be inserted.(see full notification here)
|
S. No. |
Chapter / Heading / Sub-heading / Tariff item |
Description of Goods |
|
(1) |
(2) |
(3) |
|
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 |
|
S. No. |
Chapter / Heading / Sub-heading / Tariff item |
Description of Goods |
|
(1) |
(2) |
(3) |
|
|
|
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 otherwi |
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