Sign In

Browse By

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)

Notification18-CGST.pdf - Google Chrome 2017-07-01 13.33.38

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

Profile photo of ConsultEase Administrator ConsultEase Administrator

Consultant

Faridabad, India

As a Consultease Administrator, I'm responsible for the smooth administration of our portal. Reach out to me in case you need help.

Discuss Now
Opinions & information presented by ConsultEase Members are their own.