|
HSN Code |
|
|
|
Noti No. CT(Rate) |
|
1. |
12[2101 11, 2101 12 00 |
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (S.No.16A Sch.III)] w.e.f. 15.11.2017 |
9% |
9% |
|
14.11.2017 |
2. |
2101 11, 2101 12 00
|
Extracts, essences and concentrates of
coffee, and preparations with a basis of
these extracts, essences or concentrates
or with a basis of coffee (S.No.8 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
3. |
2101 20 |
All goods i.e Extracts, essences and
concentrates of tea or mate, and
preparations with a basis of these extracts,
essences or concentrates or with a basis
of tea or mate (S.No.17 Sch.III) |
9% |
9% |
|
28.06.2017 |
4. |
2101 30 |
Roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentrates thereof (S.No.42 Sch.II) |
6% |
6% |
|
28.06.2017 |
5. |
2102 |
9[Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders] (S.No.43 Sch.II) |
6% |
6% |
|
28.06.2017 |
6. |
10[2103 |
All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings] (S.No.44 Sch.II)
|
6% |
6% |
|
28.06.2017 |
7. |
2103 90 10
|
Curry paste (S.No.18 Sch.III)
[Entry deleted. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
9% |
9% |
|
28.06.2017 |
8. |
2103 90 30
|
Mayonnaise and salad dressings
(S.No.19 Sch.III)
[Entry deleted. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
9% |
9% |
|
28.06.2017 |
9. |
2103 90 40
|
Mixed condiments and mixed seasoning
(S.No.20 Sch.III)
[Entry deleted. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
9% |
9% |
|
28.06.2017 |
10. |
2104 |
Soups and broths and preparations therefor;
homogenised composite food preparations
(S.No.21 Sch.III) |
9% |
9% |
|
28.06.2017 |
11. |
2105 00 00 |
Ice cream and other edible ice, whether or
not containing cocoa (S.No.22 Sch.III) |
9% |
9% |
|
28.06.2017 |
12. |
2106 |
Prasadam supplied by religious places like
temples, mosques, churches, gurudwaras,
dargahs, etc. (S.No.98 Sch.) |
Ex |
Ex |
|
28.06.2017 |
13. |
1[2106 |
Roasted Gram 12[, idli/dosa batter, chutney powder]
(S.No.100A Sch.I) |
2.5% |
2.5% |
|
29.09.2017 |
14. |
1[1905 or 2106 |
Khakhra, plain chapatti or roti (S.No.99A Sch.I)] |
2.5% |
2.5% |
|
29.09.2017 |
15. |
2106 |
2[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, 11[***]
(S.No.45 Sch.II) |
6% |
6% |
|
28.06.2017 |
16. |
2106 |
13[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]] (S.No.23 Sch.III) |
9% |
9% |
|
28.06.2017 |
17. |
2106
|
Food preparations not elsewhere specified
or included i.e. Protein concentrates and
textured protein substances, Sugar-syrups
containing added flavouring or colouring
matter, not elsewhere specified or included;
lactose syrup; glucose syrup and malto
dextrine syrup, Compound preparations
for making non-alcoholic beverages, Food
flavouring material, Churna for pan, 5[Custard powder] (S.No.9 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
18. |
2106 90 |
Sweetmeats (S.No.101 Sch.I) |
2.5% |
2.5% |
|
28.06.2017 |
19. |
6[2106 90 |
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 14[, other than those pre-packaged and labelled]] (S.No.101A Sch.I)
6. Inserted by Noti. No.34/2017 (S.No.92) dated 13.10.2017
14. Subs. by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 for "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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]" |
2.5% |
2.5% |
|
13.10.2017 |
20. |
2106 90 |
7[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 15[, pre-packaged and labelled] (S.No.46 Sch.II)
3. Subs. by Noti. No.27/2017 (S.No.71) dated 22.09.2017 for “ready for consumption”
7. Subs. by Noti. No.34/2017 (S.No.92) dated 13-10-2017 for “Namkeens, bhujia, mixture, chabena and similar edible preparations in 3[ready for consumption form (other than roasted gram)] ”
15. Subs. by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022 for "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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]" |
6% |
6% |
|
28.06.2017 |
21. |
2106 90 20 |
|
14% |
14% |
|
28.06.2017 |
22. |
12[2106 90 91 |
Diabetic foods (S.No.46A Sch.II)] w.e.f. 15.11.2017 |
6% |
6% |
|
14.11.2017 |
COMPENSATION CESS RATE
S.No. |
Chapter /
Heading /
Sub-heading / Tariff item |
Description of Goods |
Rate of GST Compensation Cess |
(1) |
(2) |
(3) |
(4) |
1. |
2106 90 20 |
Pan masala |
0.32R per unit |
|
1. |
Inserted by Noti. No.27/2017 (S.No.71) dated 22.09.2017 |
2. |
Subs. by Noti. No.27/2017 (S.No.71) dated 22.09.2017 for “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi” |
4. |
Subs. by Noti. No.27/2017 (S.No.71) dated 22.09.2017 for “Diabetic foods; [other than Namkeens” |
5. |
Deleted by Noti. No.27/2017 (S.No.71) dated 22.09.2017 |
8. |
Subs. by Noti. No.34/2017 (S.No.92) dated 13.10.2017 for "preparations in ready for consumption form" |
9. |
Subs. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017 for "Yeasts and prepared baking powders" |
10. |
Subs. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017
2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] |
Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning |
|
11. |
Words "including idli or dosa batter" Deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017 |
12. |
Inserted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017 |
13. |
Subs. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017 for "All kinds of food mixes including instant
food mixes, soft drink concentrates, Sharbat,
Betel nut product known as "Supari",
Sterilized or pasteurized millstone, ready to
eat packaged food and milk containing
edible nuts with sugar or other ingredients, 4[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens],
bhujia, mixture, chabena and similar edible 8[preparations in ready for consumption form, khakhra]" |
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