MOST POPULAR GST QUESTION WITH ANS

Question:

Explain the different types of GST (CGST, SGST, IGST, and UTGST) and why GST was introduced in India.

Answer:

GST (Goods and Services Tax) in India is classified into four types based on the nature of transactions and jurisdiction:

1. Central Goods and Services Tax (CGST)

Levied by: Central Government
Applicable on: Intra-state (within the same state) sales of goods and services
Example: If a trader in Delhi sells goods worth ₹1,000 to a customer in Delhi with an 18% GST rate, CGST will be 9% (₹90).
Usage: The revenue collected is retained by the Central Government.

2. State Goods and Services Tax (SGST)

Levied by: State Government
Applicable on: Intra-state sales of goods and services (same as CGST)
Example: In the above case, SGST will also be 9% (₹90).
Usage: The revenue collected is retained by the respective State Government.

3. Integrated Goods and Services Tax (IGST)

Levied by: Central Government
Applicable on: Inter-state (between different states) sales of goods and services and imports
Example: If a trader in Delhi sells goods worth ₹1,000 to a customer in Maharashtra with an 18% GST rate, the entire 18% (₹180) is charged as IGST.
Usage: The Central Government collects IGST and later distributes a portion to the destination state.

4. Union Territory Goods and Services Tax (UTGST)

Levied by: Union Territory Government
Applicable on: Intra-Union Territory transactions (instead of SGST in states)
Example: If a trader in Chandigarh sells goods within Chandigarh, UTGST is charged along with CGST.
Usage: The revenue collected goes to the respective Union Territory Government.

Why Was GST Introduced in India?

GST was introduced in India on 1st July 2017 to simplify the tax structure and promote economic growth. The key reasons include:

Elimination of Multiple Taxes: Before GST, India had various indirect taxes like VAT, Service Tax, Excise Duty, and Octroi, which created tax inefficiencies. GST merged these into a single tax system.
Reduction in Cascading Effect (Tax on Tax): Earlier, businesses paid taxes on already taxed goods/services. GST introduced the Input Tax Credit (ITC) system to prevent double taxation and reduce costs.
Uniform Tax Structure: GST created a common tax system across states, making compliance easier for businesses operating in multiple locations.
Ease of Doing Business: Businesses can now trade freely across states without worrying about differing tax structures.
Boost to the Economy: GST lowers the tax burden, increases compliance, and attracts investment, leading to economic growth.
Better Tax Compliance & Revenue Collection: The digital GST system (GSTN) ensures transparency and reduces tax evasion.
Transparency & Digitalization: GST operates on an online platform, making tax filing and compliance more efficient.

Conclusion

GST is a landmark tax reform aimed at simplifying India’s tax system, reducing costs, and boosting economic growth. It benefits businesses by lowering compliance burdens and consumers by ensuring transparent pricing.

Would you like further details on any specific aspect? 🚀

1. What is GST, and why was it introduced?

Answer: GST (Goods & Services Tax) is a destination-based, comprehensive indirect tax introduced on 1 July 2017, replacing multiple indirect taxes (VAT, excise, service tax) to simplify compliance and eliminate tax cascading icajobguarantee.com+10indis.academy+10iscalepro.com+10.

2. What are the types of GST in India?

Answer:

CGST: Central GST on intra-state sales
SGST: State GST on intra-state sales
IGST: Integrated GST on inter-state supplies/imports
UTGST: State-level GST in Union Territories testbook.com+5indis.academy+5nifm.in+5 nifm.in

3. What is GSTIN?

Answer: A unique 15-digit Goods & Services Tax Identification Number for registered taxpayers (includes state code, PAN, and entity code) .

4. What are GST rate slabs?

Answer: India follows a multi-slab GST system: 0%, 5%, 12%, 18%, 28%, plus special rates (0.25% on unworked diamonds, 3% on gold) .

5. What is Input Tax Credit (ITC)?

Answer: ITC allows businesses to offset taxes paid on inputs against their output GST liabilities—eliminating the “tax on tax” effect .

6. What’s the difference between zero-rated and exempt supplies?

Answer:

Zero-rated: Taxable but at 0%; eligible for ITC refunds.
Exempt: No GST and no ITC claimable nifm.in+9in.indeed.com+9kodakco.com+9.

7. What is the place of supply rule?

Answer: Determines whether a transaction is intra- or interstate, thereby deciding if CGST+SGST or IGST applies. Generally, the recipient’s location is the place of supply .

8. What is the reverse charge mechanism?

Answer: Situations where the recipient, not supplier, pays GST—typically for services from unregistered or overseas suppliers .

9. Who must register for GST?

Answer:

Businesses exceeding threshold turnover (₹40–20 lakh depending on state/type)
Casual taxable persons
E-commerce operators
Input Service Distributors
Non-resident taxable persons profitbooks.net+9indis.academy+9nifm.in+9.

10. What is the composition scheme?

Answer: A simplified scheme for businesses with turnover ≤ ₹1.5 crore to pay GST at a lower fixed rate and file quarterly returns .

11. What is the GST Council?

Answer: Governing body chaired by Union Finance Minister, with state counterparts, making decisions on rates, exemptions, and rules .

12. What happens to exports under GST?

Answer: Exports are zero-rated, and exporters can claim full refund of ITC .

13. Is GST charged on imports?

Answer: Yes—imported goods/services attract IGST, along with customs duties, and allow ITC claims on IGST paid .

14. What is an HSN/SAC code?

Answer: Classification codes for goods (HSN) and services (SAC)—used to specify items on invoices and returns .

15. What is an e‑Way Bill?

Answer: A digital permit for movement of goods over ₹50,000 value or inter-state movement beyond 10 km, mandatory since 1 June 2018 .

16. What is the GST Audit?

Answer: Statutory audit for taxpayers whose turnover crosses ₹5 crore, verifying records, compliance, and ITC claims .

17. What is GST compensation cess?

Answer: Additional cess on sin/luxury items (like tobacco, vehicles) to compensate states for revenue loss during GST transition .

18. What is GSTIN structure?

Answer:

First 2 digits – state code
Next 10 – PAN
13th – entity number
14th – default ‘Z’
15th – check digit timespro.com+11indis.academy+11in.indeed.com+11.

19. What is anti-profiteering clause?

Answer: Rule ensuring benefits from reduced GST rates pass to consumers; penalizes profiteering .

Q21. What is GST registration?

Answer:

GST registration is a process by which a taxpayer gets registered under Goods and Services Tax.

Q22. How to make corrections in GST registration?

Answer:

Q23. How to cancel GST registration?

Answer:

Q24. What is revocation of GST registration?

Answer:

Revocation means reactivation of a cancelled GST registration.

Q25. Can a GST registration be transferred?

Answer:

No, but a new registration can be taken in another state.

Q26. What is a casual taxable person in GST?

Answer:

A person who occasionally undertakes business in a state where he has no fixed place of business.

Q27. What is a non-resident taxable person in GST?

Answer:

A person residing outside India supplying goods/services in India.

Q28. What is the validity of GST registration for a casual taxable person?

Answer:

Maximum 90 days (extendable by 90 more) for casual taxable persons.

Q29. Is GST registration required for e-commerce sellers?

Answer:

Yes, mandatory irrespective of turnover.

Q30. What happens if I don’t register under GST?

Answer:

You may face penalties and ineligibility for ITC.

Q31. What are the penalties for not registering under GST?

Answer:

₹10,000 or 10% of tax due, whichever is higher.

Q32. How to update email/mobile number in GST registration?

Answer:

Via login → Services → Amendment → Non-core field update.

Q33. What are principal place of business and additional place in GST?

Answer:

Principal place is the main business location; others are additional locations.

Q34. Can I change my business address in GST registration?

Answer:

Yes, by submitting amendment of core fields request.

Q35. What is core and non-core field in GST amendment?

Answer:

Core: legal name, business address; Non-core: email, phone, bank details.

Q36. How to add a partner/director in GST registration?

Answer:

Through amendment of registration (core fields).

Q37. How to add additional place of business?

Answer:

Go to ‘Additional Place of Business’ → Add new address → Submit.

Q38. Is DSC mandatory for GST registration?

Answer:

Yes, for companies and LLPs; optional for proprietorship.

Q39. Can I register for GST without a business premise?

Answer:

Yes, using a co-working space or residential address with proof.

Q40. Can I cancel GST voluntarily?

Answer:

Yes, by filing cancellation application with a valid reason.

Q41. Can I change my GST registration type?

Answer:

Yes, subject to approval and eligibility conditions.

Tariff Item	Description of goods	Unit	CGST	SGST/UTGST	IGST
1201	Soya beans, whether or not broken				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1201 : All goods of seed quality 1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1201 : Soya beans, whether or not broken, of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1201 : All goods other than of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1201 : Soya beans, whether or not broken other than of seed quality}
1201 10 00	Seed	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1201 90 00	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1202 : All goods of seed quality 1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1202 : Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1202 : All goods other than of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1202 : Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, other than of seed quality}
1202 30	Seed :
1202 30 10	H. P. S	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1202 30 90	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
	Other:
1202 41	In shell:
1202 41 10	H.P.S.	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1202 41 90	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1202 42	Shelled, whether or not broken :
1202 42 10	Kernels, H.P.S.	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1202 42 20	Kernels, other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1202 42 90	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1203 00 00	Copra				Nil IGST/Nil CGST/Nil SGST or UTGST : 1203 : All goods of seed quality5% IGST/2.5% CGST/2.5% SGST or UTGST : 1203 : All goods other than of seed quality 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1203 : Copra
		kg.	2.50%	2.50%	5%
1204	Linseed, whether or not broken				Nil IGST/Nil CGST/Nil SGST or UTGST : 1204 : All goods of seed qualityNil IGST/Nil CGST/Nil SGST or UTGST : 1204 : Linseed, whether or not broken, of seed quality 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1204 : All goods other than of seed quality 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1204 : Linseed, whether or not broken-other than of seed quality
1204 00	Linseed, whether or not broken :
1204 00 10	Of seed quality	kg.	Nil	Nil	Nil
1204 00 90	Other	kg.	2.50%	2.50%	5%
1205	Rape or colza seeds, whether or not broken				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1205 : All goods of seed quality 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1204 : Linseed, whether or not broken-other than of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1205 : All goods other than of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1205 : Rape or colza seeds, whether or not broken other than of seed quality}
1205 10 00	Low erucic acid rape or colza seeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1205 90 00	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1206	Sunflower seeds, whether or not broken				Nil IGST/Nil CGST/Nil SGST or UTGST : 1206 : All goods of seed quality Nil IGST/Nil CGST/Nil SGST or UTGST : 1206 : Sunflower seeds, whether or not broken, of seed quality. 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1206 : All goods other than of seed quality 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1206 : Sunflower seeds, whether or not broken other than of seed quality
1206 00	Sunflower seeds, whether or not broken :
1206 00 10	Of seed quality	kg.	Nil	Nil	Nil
1206 00 90	Other	kg.	2.50%	2.50%	5%
1207	Other oil seeds and oleaginous fruits, whether or not broken				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1207 : All goods of seed quality 1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1207 : Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality ^{2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1207 : All goods other than of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1207 : Other oil seeds and oleagi- nous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality}}
1207 10	Palm nuts and kernels :
1207 10 10	Palm nuts	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1207 10 90	Palm kernels	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
	Cotton seeds:
1207 21 00	Seed	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1207 29 00	Other	kg.	2.50%	2.50%	5%
1207 30	Castor oil seeds :
1207 30 10	Of seed quality	kg.	Nil	Nil	Nil
1207 30 90	Other	kg.	2.50%	2.50%	5%
1207 40	Sesamum seeds:
1207 40 10	Of seed quality	kg.	Nil	Nil	Nil
1207 40 90	Other	kg.	2.50%	2.50%	5%
1207 50	Mustard seeds:
1207 50 10	Of seed quality	kg.	Nil	Nil	Nil
1207 50 90	Other	kg.	2.50%	2.50%	5%
1207 60	Safflower (Carthamus tinctorius)
	seeds:
1207 60 10	Of seed quality	kg.	Nil	Nil	Nil
1207 60 90	Other	kg.	2.50%	2.50%	5%
1207 70	Melon seeds:
1207 70 10	Of seed quality	kg.	Nil	Nil	Nil
1207 70 90	Other	kg.	2.50%	2.50%	5%
	Other:
1207 91 00	Poppy seeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1207 99	Other:
1207 99 10	Ajams	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1207 99 20	Mango kernel	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1207 99 30	Niger seed	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1207 99 40	Kokam	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1207 99 90	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1208 : All goods of seed quality ^{2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1208 : All goods other than of seed quality}^{2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1208 : All goods other than of seed quality}}
1208 10 00	Of soya beans	kg.	2.50%	2.50%	5%
1208 90 00	Other	kg.	2.50%	2.50%	5%
1209	Seeds, fruit and spores, of a kind used for sowing				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1209 : All goods of seed quality ^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1209 : Seeds, fruit and spores, of a kind used for sowing Explanation : This entry does not cover seeds meant for any use other than sowing 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1209 : All goods other than of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1209 : Tamarind seeds meant for any use other than sowing}}
1209 10 00	Sugar beet seeds	kg.	Nil	Nil	Nil
	Seeds of forage plants :
1209 21 00	Lucerne (alfalfa) seeds	kg.	Nil	Nil	Nil
1209 22 00	Clover (Trifolium spp.) seeds	kg.	Nil	Nil	Nil
1209 23 00	Fescue seeds	kg.	Nil	Nil	Nil
1209 24 00	Kentucky blue grass (Poa pratensis L.) seeds	kg.	Nil	Nil	Nil
1209 25 00	Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds	kg.	Nil	Nil	Nil
1209 29	Other:
1209 29 10	Australian lupin seeds	kg.	Nil	Nil	Nil
1209 29 90	Other	kg.	Nil	Nil	Nil
1209 30 00	Seeds of herbaceous plants cultivated principally for their flowers	kg.	Nil	Nil	Nil
	Other:
1209 91	Vegetable seeds:
1209 91 10	Of Cabbage	kg.	Nil	Nil	Nil
1209 91 20	Of Cauliflower	kg.	Nil	Nil	Nil
1209 91 30	Of Onion	kg.	Nil	Nil	Nil
1209 91 40	Of Pea	kg.	Nil	Nil	Nil
1209 91 50	Of Radish	kg.	Nil	Nil	Nil
1209 91 60	Of Tomato	kg.	Nil	Nil	Nil
1209 91 70	of chilly of genus Capsicum	kg.	Nil	Nil	Nil
1209 91 90	Other	kg.	Nil	Nil	Nil
1209 99	Other:
1209 99 10	Fruit seeds for planting or sowing	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1209 99 90	Other	kg.	2.50%	2.50%	5%
1210	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin				Nil IGST/Nil CGST/Nil SGST or UTGST : 1210 : All goods of seed quality Nil IGST/Nil CGST/Nil SGST or UTGST : 1210 : Hop cones, fresh Nil IGST/Nil CGST/Nil SGST or UTGST : 1210 10 00 : Hop cones, neither ground nor powdered nor in the form of pellets 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1210 : All goods other than of seed quality 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1210 20 00 : Hop cones, ground, powdered or in the form of pellets; lupulin
1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets	kg.	Nil	Nil	Nil
1210 20 00	Hop cones, ground, powdered or in the form of pellets; lupulin	kg.	2.50%	2.50%	5%
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1211 : All goods of seed quality 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1210 20 00 : Hop cones, ground, powdered or in the form of pellets; lupulin ^{2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1211 : All goods other than of seed quality 2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1211 : Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered}}
1211 20 00	Ginseng roots	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 30 00	Coca leaf	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 40 00	Poppy straw	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 50 00	Ephedra	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 60 00	Bark of African cherry (Prunus africana)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90	Other:
	Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :
1211 90 11	Ambrette seeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 12	Nuxvomica, Dried ripe seeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 13	Psyllium seeds (isobgul)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 14	Neem seeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 15	Jojoba seeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 16	Garcinia	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 19	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
	Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods :
1211 90 21	Belladona leaves	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 22	Senna leaves and pods	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 23	Neem leaves	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 24	Gymnema	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 25	Cubeb	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 26	Pyrethrum	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 29	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
	Bark, Husk and Rind :
1211 90 31	Cascara sagrada bark	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 32	Psyllium husk (isobgul husk)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 33	Gamboge fruit rind	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 34	Ashoka (Saraca asoca.)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 35	Arjuna (Terminalia arjuna)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 39	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
	Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome :
1211 90 41	Belladona roots	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 42	Galangal rhizomes and roots	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 43	Ipecac dried rhizome and roots	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 44	Serpentina roots (rowwalfia serpentina and other species of rowwalfias)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 45	Zedovary roots	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 46	Kuth root	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 47	Sarasaparilla roots	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 48	Sweet flag rhizomes	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 49	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
	Whole Plant, Aerial Part, Stem, Shoot and Wood :
1211 90 51	Sandalwood chips and dust	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 52	Vinca rosea herbs	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 53	Mint	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 54	Agarwood	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 55	Chirata	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 56	Basil, hyssop, rosemary, sage and savory	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 57	Ashwagandha (Withania somnifera)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 58	Giloy (Tinospora cordifolia)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 59	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1211 90 90	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212	Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included				^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1212 : All goods of seed quality ^{1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1212 : Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh or chilled}^{2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1212 : All goods other than of seed quality}^{2 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1212 : Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included}}
	Seaweeds and other algae:
1212 21	Fit for human consumption :
1212 21 10	Seaweeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 21 90	Other algae	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 29	Other:
1212 29 10	Seaweeds	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 29 90	Other algae	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
	Other:
1212 91 00	Sugar beet	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 92 00	Locust beans (carob)	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 93 00	Sugar cane	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 94 00	Chicory roots	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 99	Other:
1212 99 10	Kokam (cocum) flowers	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 99 20	Mohua Flowers	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1212 99 90	Other	kg.	Nil/2.5%	Nil/2.5%	Nil ¹/5%²
1213 00 00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets				Nil IGST/Nil CGST/Nil SGST or UTGST : 1213 : All goods of seed quality Nil IGST/Nil CGST/Nil SGST or UTGST : 1213 : Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1213 : All goods other than of seed quality
		kg.	Nil	Nil	Nil
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets				Nil IGST/Nil CGST/Nil SGST or UTGST : 1214 : All goods of seed quality Nil IGST/Nil CGST/Nil SGST or UTGST : 1214 : Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1214 : All goods other than of seed quality
1214 10 00	Lucerne (alfalfa) meal and pellets	kg.	Nil	Nil	Nil
1214 90 00	Other	kg.	Nil	Nil	Nil
Tariff Item	Description of goods	Unit	CGST	SGST/UTGST	IGST
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)				Nil IGST/Nil CGST/Nil SGST or UTGST : 1301 : Lac and Shellac 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1301 : Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1301 : Compounded asafoetida commonly known as heeng
1301 20 00	Gum Arabic	kg.	2.50%	2.50%	5%
1301 90	Other:
	Natural gums:
1301 90 11	Asian gum	kg.	2.50%	2.50%	5%
1301 90 12	African gum	kg.	2.50%	2.50%	5%
1301 90 13	Asafoetida/Heeng	kg.	2.50%	2.50%	5%
1301 90 14	Benjamin ras	kg.	2.50%	2.50%	5%
1301 90 15	Benjamin cowrie	kg.	2.50%	2.50%	5%
1301 90 16	Karaya gum (Indian tragacanth) hastab	kg.	2.50%	2.50%	5%
1301 90 17	Tragacanth (adraganth)	kg.	2.50%	2.50%	5%
1301 90 18	Storax	kg.	2.50%	2.50%	5%
1301 90 19	Other	kg.	2.50%	2.50%	5%
	Resins:
1301 90 21	Copal	kg.	2.50%	2.50%	5%
1301 90 22	Dammar batu	kg.	2.50%	2.50%	5%
1301 90 29	Other	kg.	2.50%	2.50%	5%
	Gum resins :
1301 90 31	Myrrh	kg.	2.50%	2.50%	5%
1301 90 32	Oilbanum or frankincense	kg.	2.50%	2.50%	5%
1301 90 33	Mastic gum	kg.	2.50%	2.50%	5%
1301 90 34	Xanthium gum	kg.	2.50%	2.50%	5%
1301 90 39	Other	kg.	2.50%	2.50%	5%
	Oleoresins:
1301 90 41	Of seeds	kg.	2.50%	2.50%	5%
1301 90 42	Of fruits	kg.	2.50%	2.50%	5%
1301 90 43	Of leaves	kg.	2.50%	2.50%	5%
1301 90 44	Of spices	kg.	2.50%	2.50%	5%
1301 90 45	Of flowers	kg.	2.50%	2.50%	5%
1301 90 46	Of roots	kg.	2.50%	2.50%	5%
1301 90 49	Other	kg.	2.50%	2.50%	5%
	Other:
1301 90 99	Other	kg.	2.50%	2.50%	5%
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products				5% IGST/2.5% CGST/2.5% SGST : Tamarind kernel powder 18% IGST/9% CGST/9% SGST or UTGST : 1302: Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder]
	Vegetable saps and extracts :
1302 11 00	Opium	kg.	9%	9%	18%
1302 12 00	Of liquorice	kg.	9%	9%	18%
1302 13 00	Of hops	kg.	9%	9%	18%
1302 14 00	Of ephedra	kg.	9%	9%	18%
1302 19	Other:
	Extracts:
1302 19 11	Of belladonna	kg.	9%	9%	18%
1302 19 12	Of cascara sagrada	kg.	9%	9%	18%
1302 19 13	Of nuxvomica	kg.	9%	9%	18%
1302 19 14	Of ginseng (including powder)	kg.	9%	9%	18%
1302 19 15	Of agarose	kg.	9%	9%	18%
1302 19 16	Of neem	kg.	9%	9%	18%
1302 19 17	Of gymnema	kg.	9%	9%	18%
1302 19 18	Of garacenia or cambodge	kg.	9%	9%	18%
1302 19 19	Other	kg.	9%	9%	18%
1302 19 20	Cashew shell liquid (CNSL), crude	kg.	9%	9%	18%
1302 19 30	Purified and distilled CNSL (Cardanol)	kg.	9%	9%	18%
1302 19 90	Other	kg.	9%	9%	18%
1302 20 00	Pectic substances, pectinates and pectates	kg.	9%	9%	18%
	Mucilages and thickeners, whether or not modified, derived from vegetable products :
1302 31 00	Agar-agar	kg.	9%	9%	18%
1302 32	Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds :
	Guargum :
1302 32 31	Chemically treated	kg.	9%	9%	18%
1302 32 39	Other	kg.	9%	9%	18%
1302 32 40	[***]
1302 32 90	Other	kg.	9%	9%	18%
1302 39	Other :
1302 39 10	Tamarind Kernel Powder	kg.	2.50%	2.50%	5%
1302 39 20	Kappa carrageenan	kg.	9%	9%	18%
1302 39 90	Other	kg.	9%	9%	18%
Tariff Item	Description of goods	Unit	CGST	SGST/UTGST	IGST
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)				Nil IGST/Nil CGST/Nil SGST or UTGST : 1401 : Sal leaves, siali leaves, sisal leaves, sabai grass 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1401 : Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
1401 10 00	Bamboos	kg.	2.50%	2.50%	5%
1401 20 00	Rattans	kg.	2.50%	2.50%	5%
1401 90	Other:
1401 90 10	Canes	kg.	2.50%	2.50%	5%
1401 90 90	Other	kg.	2.50%	2.50%	5%
1402 00 00	[***]
1403	[***]
1404	Vegetable products not elsewhere specified or included				Nil IGST/Nil CGST/Nil SGST or UTGST : 1404 90 40 : Betel leaves Nil IGST/Nil CGST/Nil SGST or UTGST : 1404 90 60 : Coconut shell, unworked 1 Nil IGST/Nil CGST/Nil SGST or UTGST : 1404 90 90 : Vegetable materials, for manufacture of jhadoo or broom 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] : Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1404 : Mehendi paste in cones 18% IGST/9% CGST/9% SGST or UTGST : 1404 90 10 : Bidi wrapper leaves (tendu) 18% IGST/9% CGST/9% SGST or UTGST : 1404 90 50 : Indian katha
1404 20 00	Cotton linters	kg.	2.50%	2.50%	5%
1404 90	Other:
1404 90 101	Bidi wrapper leaves (tendu)	kg.	9%	9%	18%
	Soap-nuts:
1404 90 21	Powder	kg.	2.50%	2.50%	5%
1404 90 29	Other	kg.	2.50%	2.50%	5%
1404 90 30	Hard seeds, pips, hulls and nuts, of a kind used primarily for carving	kg.	2.50%	2.50%	5%
1404 90 40	Betel leaves	kg.	Nil	Nil	Nil
1404 90 50	Indian katha	kg.	9%	9%	18%
1404 90 60	Coconut shell, unworked	kg.	Nil	Nil	Nil
1404 90 70	Rudraksha seeds	kg.	2.50%	2.50%	5%
1404 90 90	Other	kg.	Nil¹/2.5%	Nil¹/2.5%	Nil¹/5%
Tariff Item	Description of goods	Unit	CGST	SGST/UTGST	IGST
1501	Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503				12% IGST/6% CGST/6% SGST or UTGST : 1501 : Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
1501 10 00	Lard	kg.	6%	6%	12%
1501 20 00	Other pig fat	kg.	6%	6%	12%
1501 90 00	Other	kg.	6%	6%	12%
1502	Fats of bovine animals, sheep or goats, other than those of heading 1503				12% IGST/6% CGST/6% SGST or UTGST : 1502 : Fats of bovine animals, sheep or goats, other than those of heading 1503
1502 10	Tallow:
1502 10 10	Mutton tallow	kg.	6%	6%	12%
1502 10 90	Other	kg.	6%	6%	12%
1502 90	Other:
1502 90 10	Unrendered fats	kg.	6%	6%	12%
1502 90 20	Rendered fats or solvent extraction fats	kg.	6%	6%	12%
1502 90 90	Other	kg.	6%	6%	12%
1503 00 00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared				12% IGST/6% CGST/6% SGST or UTGST : 1503 : Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
		kg.	6%	6%	12%
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified				12% IGST/6% CGST/6% SGST or UTGST : 1504 : Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1504 10	Fish liver oils and their fractions :
1504 10 10	Cod liver oil	kg.	6%	6%	12%
	Other:
1504 10 91	Squid liver oil	kg.	6%	6%	12%
1504 10 99	Other	kg.	6%	6%	12%
1504 20	Fats and oils and their fractions of fish, other than liver oils:
1504 20 10	Fish body oil	kg.	6%	6%	12%
1504 20 20	Fish lipid oil	kg.	6%	6%	12%
1504 20 30	Sperm oil	kg.	6%	6%	12%
1504 20 90	Other	kg.	6%	6%	12%
1504 30 00	Fats and oils and their fractions, of marine mammals	kg.	6%	6%	12%
1505	Wool grease and fatty substances derived therefrom (including lanolin)				12% IGST/6% CGST/6% SGST or UTGST : 1505 : Wool grease and fatty substances derived therefrom (including lanolin)
1505 00	Wool grease and fatty substances derived therefrom (including lanolin):
1505 00 10	Wool alcohol (including lanolin alcohol)	kg.	6%	6%	12%
1505 00 20	Wool grease, crude	kg.	6%	6%	12%
1505 00 90	Other	kg.	6%	6%	12%
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified				12% IGST/6% CGST/6% SGST or UTGST : 1506 : Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
1506 00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
1506 00 10	Neats Foot oil and fats from bone or waste	kg.	6%	6%	12%
1506 00 90	Other	kg.	6%	6%	12%
1507 1	Soya-bean oil and its fractions, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1507 : Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1507 10 00	Crude oil, whether or not degummed	kg.	2.50%	2.50%	5%
1507 90	Other:
1507 90 10	Edible grade	kg.	2.50%	2.50%	5%
1507 90 90	Other	kg.	2.50%	2.50%	5%
1508 1	Ground-nut oil and its fractions, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1508 : Ground-nut oil and its fractions, whether or not refined, but not chemically modified
1508 10 00	Crude oil	kg.	2.50%	2.50%	5%
1508 90	Other:
1508 90 10	Deodorized (Salad Oil)	kg.	2.50%	2.50%	5%
	Other:
1508 90 91	Edible grade	kg.	2.50%	2.50%	5%
1508 90 99	Other	kg.	2.50%	2.50%	5%
1509 1	Olive oil and its fractions, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1509 : Olive oil and its fractions, whether or not refined, but not chemically modified
1509 20 00	Extra virgin olive oil	kg.	2.50%	2.50%	5%
1509 30 00	Virgin olive oil	kg.	2.50%	2.50%	5%
1509 40 00	Other virgin olive oils	kg.	2.50%	2.50%	5%
1509 90	Other:
1509 90 10	Edible grade	kg.	2.50%	2.50%	5%
1509 90 90	Other	kg.	2.50%	2.50%	5%
1510 1	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1510 : Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
1510 10 00	Crude olive pomace oil	kg.	2.50%	2.50%	5%
1510 90	Other:
1510 90 10	Refined olive pomace oil	kg.	2.50%	2.50%	5%
1510 90 90	Other	kg.	2.50%	2.50%	5%
1511 1	Palm oil and its fractions, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1511 : Palm oil and its fractions, whether or not refined, but not chemically modified
1511 10 00	Crude oil	kg.	2.50%	2.50%	5%
1511 90	Other:
1511 90 10	Refined bleached deodorised palm oil	kg.	2.50%	2.50%	5%
1511 90 20	Refined bleached deodorised palmolein	kg.	2.50%	2.50%	5%
1511 90 30	Refined bleached deodrised palm stearin	kg.	2.50%	2.50%	5%
1511 90 90	Other	kg.	2.50%	2.50%	5%
1512 1	Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1512 : Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
	Sunflower seed or safflower oil and fractions thereof:
1512 11	Crude oil:
1512 11 10	Sunflower seed oil	kg.	2.50%	2.50%	5%
1512 11 20	Safflower seed oil (kardi seed oil)	kg.	2.50%	2.50%	5%
1512 19	Other:
1512 19 10	Sunflower oil, edible grade	kg.	2.50%	2.50%	5%
1512 19 20	Sunflower oil, non-edible grade (other than crude oil)	kg.	2.50%	2.50%	5%
1512 19 30	Safflower oil, edible grade	kg.	2.50%	2.50%	5%
1512 19 40	Safflower oil, non-edible grade	kg.	2.50%	2.50%	5%
1512 19 90	Other	kg.	2.50%	2.50%	5%
	Cotton-seed oil and its fractions:
1512 21 00	Crude oil, whether or not gossypol has been removed	kg.	2.50%	2.50%	5%
1512 29	Other:
1512 29 10	Edible grade	kg.	2.50%	2.50%	5%
1512 29 90	Other	kg.	2.50%	2.50%	5%
1513 1	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1513 : Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
	Coconut (copra) oil and its fractions:
1513 11 00	Crude oil	kg.	2.50%	2.50%	5%
1513 19 00	Other	kg.	2.50%	2.50%	5%
	Palm kernel or babassu oil and fractions thereof:
1513 21	Crude Oil:
1513 21 10	Palm kernel oil	kg.	2.50%	2.50%	5%
1513 21 20	Babassu oil	kg.	2.50%	2.50%	5%
1513 29	Other:
1513 29 10	Palm kernel oil and its fractions	kg.	2.50%	2.50%	5%
1513 29 20	Babassu oil and its fractions edible grade	kg.	2.50%	2.50%	5%
1513 29 30	Babassu oil and its fractions, other than edible grade	kg.	2.50%	2.50%	5%
1513 29 90	Other	kg.	2.50%	2.50%	5%
1514 1	Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1514 : Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
	Low erucic acid rape or colza oil and its fractions :
1514 11	Crude oil:
1514 11 10	Colza oil	kg.	2.50%	2.50%	5%
1514 11 20	Rape oil	kg.	2.50%	2.50%	5%
1514 11 90	Other	kg.	2.50%	2.50%	5%
1514 19	Other:
1514 19 10	Refined colza oil of edible grade	kg.	2.50%	2.50%	5%
1514 19 20	Refined rapeseed oil of edible grade	kg.	2.50%	2.50%	5%
1514 19 90	Other	kg.	2.50%	2.50%	5%
	Other:
1514 91	Crude oil:
1514 91 10	Colza oil	kg.	2.50%	2.50%	5%
1514 91 20	Mustard oil	kg.	2.50%	2.50%	5%
1514 91 90	Rapeseed oil	kg.	2.50%	2.50%	5%
1514 99	Other:
1514 99 10	Refined colza oil of edible grade	kg.	2.50%	2.50%	5%
1514 99 20	Refined mustard oil of edible grade	kg.	2.50%	2.50%	5%
1514 99 30	Refined rapeseed oil of edible grade	kg.	2.50%	2.50%	5%
1514 99 90	Other	kg.	2.50%	2.50%	5%
1515 1	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified				5% IGST/2.5% CGST/2.5% SGST or UTGST : 1515 : Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
	Linseed oil and its fractions :
1515 11 00	Crude oil	kg.	2.50%	2.50%	5%
1515 19	Other:
1515 19 10	Edible grade	kg.	2.50%	2.50%	5%
1515 19 90	Other	kg.	2.50%	2.50%	5%
	Maize (Corn) oil and its fractions :
1515 21 00	Crude oil	kg.	2.50%	2.50%	5%
1515 29	Other:
1515 29 10	Edible grade	kg.	2.50%	2.50%	5%
1515 29 90	Other	kg.	2.50%	2.50%	5%
1515 30	Castor oil and its fractions :
1515 30 10	Edible grade	kg.	2.50%	2.50%	5%
1515 30 90	Other	kg.	2.50%	2.50%	5%
1515 50	Seasame oil and its fractions:
1515 50 10	Crude oil	kg.	2.50%	2.50%	5%
	Other:
1515 50 91	Edible grade	kg.	2.50%	2.50%	5%
1515 50 99	Other	kg.	2.50%	2.50%	5%
1515 60 00	Microbial fats and oils and their fractions	kg.	2.50%	2.50%	5%
1515 90	Other:
1515 90 10	Fixed vegetable oils, namely the following : chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil	kg.	2.50%	2.50%	5%
1515 90 20	Fixed vegetable oils, namely the following: neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil	kg.	2.50%	2.50%	5%

1515 90 30	Fixed vegetable oils, namely the following : cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil	kg.	2.50%	2.50%	5%

1515 90 40	Fixed vegetable oils of edible grade namely the following : mango kernel oil, mahua oil, rice bran oil	kg.	2.50%	2.50%	5%
	Other:
1515 90 91	Edible grade	kg.	2.50%	2.50%	5%
1515 90 99	Other	kg.	2.50%	2.50%	5%
1516 1	Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared		5% IGST/2.5% CGST/2.5% SGST or UTGST : 1516 : Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 12% IGST/6% CGST/6% SGST or UTGST : 1516 : Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
1516 10 00	Animal fats and oils and their fractions	kg.	6%	6%	12%
1516 20	Vegetable fats and oils and their fractions :
	Cotton seed oil:
1516 20 11	Edible grade	kg.	2.50%	2.50%	5%
1516 20 19	Other	kg.	2.50%	2.50%	5%
	Groundnut oil:
1516 20 21	Edible grade	kg.	2.50%	2.50%	5%
1516 20 29	Other	kg.	2.50%	2.50%	5%
	Hydrogenated castor oil (opal-wax):
1516 20 31	Edible grade	kg.	2.50%	2.50%	5%
1516 20 39	Other	kg.	2.50%	2.50%	5%
	Other:
1516 20 91	Edible grade	kg.	2.50%	2.50%	5%
1516 20 99	Other	kg.	2.50%	2.50%	5%
1516 30 00	Microbial fats and oils and their fractions	kg.	6%	6%	12%
1517 1	Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 1516				^{1 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1517 : Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 212% IGST/6% CGST/6% SGST or UTGST : 1517 : Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 151618% IGST/9% CGST/9% SGST or UTGST : 1517 10 : All goods, i.e., Margarine, Linoxyn}
1517 10	Margarine, excluding liquid margarine :
1517 10 10	Of animal origin	kg.	9%	9%	18%
	Of vegetable origin :
1517 10 21	Edible grade	kg.	9%	9%	18%
1517 10 22	Linoxyn	kg.	9%	9%	18%
1517 10 29	Other	kg.	9%	9%	18%
1517 90	Other:
1517 90 10	Sal fat (processed or refined)	kg.	2.50%	2.50%	5%
1517 90 20	[***]
1517 90 30	Imitation lard of animal origin	kg.	6%	6%	12%
1517 90 40	Imitation lard of vegetable origin	kg.	2.50%	2.50%	5%
1517 90 90	Other	kg.	2.5/6%	2.5/6%	5¹/12%²
1518 1	Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included				^{15% IGST/2.5% CGST/2.5% SGST or UTGST : 1518 : Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 212% IGST/6% CGST/6% SGST or UTGST : 1518 : Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included}
	Lin seed oil :
1518 00 11	Edible grade	kg.	2.50%	2.50%	5%
1518 00 19	Other	kg.	6%	6%	12%
	Castor oil, dehydrated :
1518 00 21	Edible grade	kg.	2.50%	2.50%	5%
1518 00 29	Other	kg.	6%	6%	12%
	Other Vegetable oil and its fats:
1518 00 31	Edible grade	kg.	2.50%	2.50%	5%
1518 00 39	Other	kg.	6%	6%	12%
1518 00 40	Other	kg.	6%	6%	12%
1520 00 00	Glycerol, crude; glycerol waters and glycerol lyes				18% IGST/9% CGST/9% SGST or UTGST : 1520 00 00 : Glycerol, crude; glycerol waters and glycerollyes
		kg.	9%	9%	18%
1521	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured				18% IGST/9% CGST/9% SGST or UTGST : 1521 : Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1521 10	Vegetable Waxes:
1521 10	Carnauba Waxes:
1521 10 11	Edible wax for waxing fresh fruits and vegetables	kg.	9%	9%	18%
1521 10 19	Other	kg.	9%	9%	18%
1521 10 90	Other	kg.	9%	9%	18%
1521 90	Other:
1521 90 10	Beewax whether or not coloured	kg.	9%	9%	18%
1521 90 20	Shellac wax whether or not coloured	kg.	9%	9%	18%
1521 90 90	Other	kg.	9%	9%	18%
1522	Degras,residues resulting from the treatment of fatty substances or animal or vegetable waxes				18% IGST/9% CGST/9% SGST or UTGST : 1522 : Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
1522 00	Degras : residues resulting from the treatment of fatty substances or animal or vegetable waxes:
1522 00 10	Degras	kg.	9%	9%	18%
1522 00 20	Soap stocks	kg.	9%	9%	18%
1522 00 90	Other	kg.	9%	9%	18%

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