GST Rates Chapter 28

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 28 : INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

GST RATES

Nil :

¹ [Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002]

5% :

1.		Thorium oxalate
2.		Enriched KBF4 (enriched potassium fluroborate)
3.		Enriched elemental boron
4.		Nuclear fuel
5.		Nuclear grade sodium : 2805 11
6.		Heavy water and other nuclear fuels : 2845
7.		Compressed air : 2853

12% :

1.		Medicinal grade hydrogen peroxide : 2847
2.		Anaesthetics : 28
3.		Potassium Iodate : 28
4.		Iodine : 2801 20
5.		Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
6/7.		Steam

18% :

All goods not specified elsewhere

1.		2801 Fluorine, chlorine, bromine and iodine.
2.		2802 Sulphur, sublimed or precipitated; colloidal sulphur.
3.		2803 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
4.		2804 Hydrogen, rare gases and other non-metals.
5.		2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.
6.		2806 Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.
7.		2807 Sulphuric acid; oleum.
8.		2808 Nitric acid; sulphonitric acids.
9.		2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.
10.		2810 Oxides of boron; boric acids.
11.		2811 Other inorganic acids and other inorganic oxygen compounds of non-metals.
12.		2812 Halides and halide oxides of non-metals.
13.		2813 Sulphides of non-metals; commercial phosphorus trisulphide.
14.		2814 Ammonia, anhydrous or in aqueous solution.
15.		2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
16.		2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.
17.		2817 Zinc oxide; zinc peroxide.
18.		2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.
19.		2819 Chromium oxides and hydroxides.
20.		2820 Manganese oxides.
21.		2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.
22.		2822 Cobalt oxides and hydroxides; commercial cobalt oxides.
23.		2823 Titanium oxides.
24.		2824 Lead oxides; red lead and orange lead.
25.		2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
26.		2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
27.		2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
28.		2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
29.		2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
30.		2830 Sulphides; polysulphides, whether or not chemically defined.
31.		2831 Dithionites and sulphoxylates.
32.		2832 Sulphites; thiosulphates.
33.		2833 Sulphates; alums; peroxosulphates (persulphates).
34.		2834 Nitrites; nitrates.
35.		2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
36.		2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.
37.		2837 Cyanides, cyanide oxides and complex cyanides.
38.		2839 Silicates; commercial alkali metal silicates.
39.		2840 Borates; peroxoborates (perborates).
40.		2841 Salts of oxometallic or peroxometallic acids.
41.		2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.
42.		2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
43.		2844 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
44.		2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.
45.		2847 Hydrogen peroxide, whether or not solidified with urea.
46.		2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus.
47.		2849 Carbides, whether or not chemically defined.
48.		2850 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849.
49.		2852 Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.

1. Inserted by the GST Council in 16th Meeting held on 11-6-2017.

GST Rates Chapter 28 Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes

GST Rates Chapter 28

CHAPTER 28 : INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Read Complete Schedule of GST Rates for Goods

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