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Central CGST State/UT SGST/ UTGST InterState IGST ‡ Compensation Cess (1)(2)(3)(4)(5)(6)(7) 2601 11 11----60% Fe or more but below 62% Fe
11 42----55% Fe or more but below 58% Fe
2601 11 43----58% Fe or more but below 60% Fe ......kg.9%9%18%Nil 2601 11 49----60% Fe or more but below 62% Fe ......kg.9%9%18%Nil 2601 11 50---Iron ore concentrates ...........kg.9%9%18%Nil 2601 11 90---Others ..................kg.9%9%18%Nil
12-2601 12 10---Iron ore pellets ..............kg.9%9%18%Nil 2601 12 90---Other ..................kg.9%9%18%Nil
2601 20 00-Roasted iron pyrites ............kg.9%9%18%Nil » 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2602 : — & 1/2017-I.T. (Rate), dated 28-6-2017 and 2602 00-
2602 00 10---Manganese ore (46% or more) ........kg.9%9%18%Nil
2602 00 20---Manganese ore (44% or more but below 46%) .kg.9%9%18%Nil
2602 00 30---Manganese ore (40% or more but below 44%) .kg.9%9%18%Nil
2602 00 40---Manganese ore (35% or more but below 40%) .kg.9%9%18%Nil
2602 00 50---Manganese ore (30% or more but below 35%) .kg.9%9%18%Nil
2602 00 60---Ferruginous (10% or more but below 30%) ..kg.9%9%18%Nil
2602 00 70---Manganese ore sinters, agglomerated ....kg.9%9%18%Nil
2602 00 90---Other ..................kg.9%9%18%Nil
Central CGST State/UT SGST/ UTGST InterState IGST ‡ Compensation Cess (1)(2)(3)(4)(5)(6)(7)
2614 00 39----Other ..................kg. 2.5%2.5%5%Nil
2614 00 90---Other ..................kg. 2.5%2.5%5%Nil
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2615 :
Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST
2615 10 00-Zirconium ores and concentrates ......kg. 2.5%2.5%5%Nil
2615 90-
2615 90 10---Vanadium ores and concentrates ......kg. 2.5%2.5%5%Nil
2615 90 20---Niobium or tantalum ores and concentrates ..kg.2.5%2.5%5%Nil
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2616 : — Vide 1/2017-I.T. (Rate), dated 28-6-2017 and
2616 10 00-Silver ores and concentrates ........kg. 2.5%2.5%5%Nil
2616 90-
2616 90 10---Gold ores and concentrates .........kg. 2.5%2.5%5%Nil
2616 90 90---Other ..................kg. 2.5%2.5%5%Nil
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2617 :
Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST
2617 10 00-Antimony ores and concentrates.......kg. 2.5%2.5%5%Nil
2617 90 00-Other ..................kg. 2.5%2.5%5%Nil
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2618 :
Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST
kg.2.5%2.5%5%Nil
» 5% IGST or 2.5% CGST + 2.5% SGST/ UTGST : Heading No. 2619 :
Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST
» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 2619 :
Central CGST State/UT SGST/ UTGST InterState IGST ‡ Compensation Cess (1)(2)(3)(4)(5)(6)(7) & 1/2017-I.T. (Rate), dated 28-6-2017 and
2621 10 00-Ash and residues from the incineration of municipal waste kg.9%1 9%1 18%1 Nil
2621 90 00-Other ..................kg.9%9%18%Nil
Exemption to Small Taxpayers with annual turnover up to ` 40 lakhs/` 20 lakhs/` 10 lakhs (Threshold Exemption) —
(3% CGST + 3% SGST) on Annual turnover upto ` 50 lakhs when not covered under existing Composition Scheme of Notification No. 14/2019-C.T. —
to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the CGST
Handicraft goods - Concessional CGST rates for specified handicraft goods when predominantly made by hand — No. 21/2018-C.T. (Rate), dated 26-7-2018.
Exemption to supplies to or by Canteen Stores Department (CSD) — both dated 28-6-2017.
Goods and services received by a TDS deductor from unregistered supplier - Exemption — dated 28-6-2017.
Second hand goods received by registered person from unregistered supplier - Exemption — dated 28-6-2017.
Old and used motor vehicles - Concessional Rate of tax —
Supplies for specified petroleum and other explorations and productions under various Schemes — (Rate), dated 28-6-2017.
Food preparations meant for free distribution under Government program - Concessional Rate of tax — C.T. (Rate), dated 18-10-2017.
Export supplies - Concessional Rate of tax —
Leasing of motor vehicles - Concessional Rate of tax —
Supplies to specialized agency of UNO, Embassies and other specified international organization — (Rate), dated 28-6-2017.
Panchayat - Services and specific functions of Panchayat not to be taken as supply of goods and services —
1. Rate for ‘Fly ash’ is 5% IGST/2.5% CGST/2.5% SGST or UTGST.
