Tuesday 23 May 2017

GST Rate Schedule Chapter - 19 (Preparations of cereals, flour, starch or milk; pastrycooks’ products)

Chapter
19  (Preparations   of cereals, flour, starch   or   milk; pastrycooks’ products)

Nil
1.   Puffed     rice, commonly known          as Muri, flattened or beaten rice, commonly known          as Chira, parched rice, commonly known as khoi, parched  paddy or  rice  coated with  sugar  or gur, commonly known          as Murki [1904]
2. Pappad, by whatever name it is known, except     when
served         for consumption [1905]
3.   Bread
(branded      or otherwise), except     when
served  for consumption and          pizza bread [1905]
5%
1. Mixes  and  doughs for the preparation of bread, pastry and other baker's wares [1901]
2.   Pizza bread [1905]
3. Seviyan (vermicelli) [1902]
4. Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) [1903]
5. Rusks, toasted bread and similar toasted products [1905 40 00].

12%
-

18%
1.  Preparations   for infant use, put up for retail sale [1901]
2. Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. [1902]
3. Corn flakes, bulgar wheat,  prepared foods obtained from cereal flakes [1904]
4. Waffles and wafers other than coated with chocolate or containing chocolate [1905 32]
5. Pastries and cakes [1905 90 10]
28%
1. Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included, other than preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers’ wares.
2.   Waffles   and   wafers
coated with chocolate or    containing chocolate [1905 32]

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