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Updated schedule of CGST rates on goods, as on 31.03.2021

 

The GST rates on certain goods have undergone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. Requests have been received for publishing a consolidated rate schedule incorporating all the changes. According, this document has been prepared indicating updated rate schedules prescribed vide notification No. 1/2017- Central Tax (Rate) dated 28th June 2017, notification No.2/2017-Central Tax (Rate) dated 28th June 2017, and notification No.1/2017- Compensation Cess (Rate) dated 28th June 2017 as on 31.03.2021

This document is only for ease of reference and relevant notification will only have legal authority.

1. CGST rates on goods as of 31.3.2021 [notification No.1/2017-Central Tax (Rate), dated 28th June 2017, as amended from time to time].

Schedule I – 2.5%

S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate
(1) (2) (3) (4)
1. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] and put up in a 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], subject to the conditions as in the ANNEXURE]

2.5%
2. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and put up in a 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], subject to the conditions as in the ANNEXURE

2.5%
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. 0401 Ultra-High Temperature (UHT) milk 2.5%
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] 2.5%
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 flavored or containing added fruit, nuts, or cocoa 2.5%
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 2.5%

 

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Updated schedule of CGST rates on goods, as of 31.03.2021

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