HS | Description | Percentage |
---|---|---|
9804 |
Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
9804 |
Other Drugs and medicines intended for personal use |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
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: |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
9802 |
Laboratory chemicals |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
9804 |
All dutiable articles intended for personal use |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |
9803 |
Passenger baggage |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |