Tuesday, 23 May 2017

GST Rate Schedule Chapter- 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Chapter
12 (Oil   seeds   and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal  plants; straw and fodder
Nil
All goods of seed quality
1. 1201 Soya beans, whether or not broken.
2. 1202 Ground- nuts,           not
roasted         or
otherwise cooked, whether or not shelled         or broken.
3. 1204 Linseed, whether or not broken.
4. 1205 Rape or colza seeds, whether or not broken.
5.   1206
Sunflower seeds,  whether or not broken.
6.   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.
7.   1209
Seeds, fruit and spores, of a kind used for sowing.
8.   Hop       cones, fresh [1210].
9.   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 or chilled [1211].
10. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [1212].
11. Cereal     straw and        husks, unprepared, whether or not chopped, ground, pressed   or   in the    form    of pellets [1213]
12. 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 1214].
5%
All goods other than of seed quality
1.   1201          Soya beans,   whether   or not broken.
2. 1202 Ground-nuts, not roasted or otherwise     cooked,
whether      or      not shelled or broken.
3.   1203    Copra
4.   1204          Linseed, whether     or      not broken.
5.  1205   Rape   or colza seeds, whether or not broken.
6. 1206 Sunflower seeds, whether or not broken.
7.  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.
8. Flour and  meals  of oil seeds or oleaginous fruits, other than those of mustard [1208]
9. Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin [1210].
10. 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].
11. 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 Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included [1212].

12%
-




18%
-




28%
-





0 comments:

Post a comment