| Schedules | S.No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods | CGST Rate (%) | SGST / UTGST Rate (%) | IGST Rate (%) | Compensation Cess |
|---|---|---|---|---|---|---|---|
| I | 1 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods [other than fresh or chilled] pre-packaged and labelled. | 2.5% | 2.5% | 5% | |
| I | 2 | 0303, 0304,0305, 0306, 0307, 0308, 0309 | All goods [other than fresh or chilled] pre-packaged and labelled. | 2.5% | 2.5% | 5% | |
| I | 3 | [Omitted] | |||||
| I | 4 | [Omitted] | |||||
| I | 5 | [Omitted | |||||
| I | 6 | [Omitted] | |||||
| I | 7 | 0401 | Ultra High Temperature (UHT) milk | 2.5% | 2.5% | 5% | |
| I | 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% | 2.5% | 5% | |
| I | 9 | 0403 | Yoghurt; Cream, 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% | 2.5% | 5% | |
| I | 9A | 0403 | Curd, Lassi, Butter milk, pre-packaged and labelled | 2.5% | 2.5% | 5% |
Disclaimer: The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on Tax information portal (https://taxinformation.cbic.gov.in/) may please be referred to.