Thursday, 25 May 2017

GST Rate Schedule Chapter - 98 (Project imports, Laboratory chemicals, passengers’ baggage, personal importation, ship stores)

Chapter
 98 (Project imports, Laboratory chemicals, passengers’ baggage, personal importation, ship stores)
Nil
9803  -  Passenger baggage


5%
1.   9804          Specified Drugs and medicines [i.e.     List,     1     of notification No.12/2012-Central Excise,             dated 17.03.2012  and  List 3,  4  of  notification No.12/2012- Customs,          dated 17.03.2012] intended               for personal use.


12%
1. 9804 Other  Drugs and medicines intended for personal use.


18%
All goods.
1.   9801   All   items   of machinery   including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment  (including those    required for research and development purposes, testing and quality control), as well as all components (whether finished   or   not)   or raw materials for the manufacture   of   the aforesaid   items   and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: industrial plant,   (2)   irrigation project,    (3)    power project,   (4)   mining project, (5) project for the exploration for oil or other minerals,  and  (6) such other projects as the Central Government       may, having  regard  to  the economic development of the country notify in the Official   Gazette   in this behalf; and spare parts,     other raw materials    (including semi-finished materials                 of consumable stores) not exceeding 10% of the  value  of  the  ods specified above, provided   that such spare parts, raw materials or consumable  stores are essential for the maintenance of the plant or project mentioned  in  (1)  to (6) above.
2.   9802   -   Laboratory chemicals
28%
1. 9804 All dutiable articles intended for personal use


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