GST Rate Changes for Food and Agriculture Sector

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Shubham Sinha

September 4, 2025

Food Sector

(5% To Nil)

S. No. Chapter / Heading /
Sub-heading / Tariff item
Description of Goods
1. 0401 Ultra-High Temperature (UHT) milk
2. 0406 Chena or paneer, pre-packaged and labelled
3. 1905 Pizza bread
4. 1905 or 2106 Khakhra, chapathi or roti

(18% to Nil)

S. No. Chapter / Heading /
Sub-heading / Tariff item
Description of Goods
1. 2106 Paratha, parotta and other Indian breads by any name called

(12% to 5%)

S. No. Chapter / Heading / Sub-heading /
Tariff item
Description of Goods
1. 0402 91 10, 0402 99
20
Condensed milk
2. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived
from milk; dairy spreads
3. 0406 Cheese
4. 0801 Brazil nuts, dried, whether or not Shelled or Peeled
5. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds,  Hazelnuts  or  filberts  (Corylus  spp.),  Chestnuts (Castanea spp.), Pistachos, Macadamia nuts, Kola nuts (Cola
spp.), Pine nuts [other than dried areca nuts]
S. No. Chapter / Heading / Sub-heading /
Tariff item
Description of Goods
6. 0804 Dates  (soft  or  hard),  figs,  pineapples,  avocados,  guavas,
mangoes (other than mangoes sliced, dried) and mangosteens, dried
7. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and   satsumas);   clementines,   wilkings   and   similar   citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus   limonum)   and   limes   (Citrus   aurantifolia,   Citrus
latifolia), dried
8. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures
of nuts or  dried fruits of Chapter 8 [other than dried tamarind]
9. 1108 Starches; inulin
10. 1501 Pig  fats  (including  lard)  and  poultry  fat,  other  than  that  of
heading 0209 or 1503
11. 1502 Fats  of  bovine  animals,  sheep  or  goats,  other  than  those  of
heading 1503
12. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not
emulsified or mixed or otherwise prepared
13. 1504 Fats and oils and their fractions, of fish or marine mammals,
whether or not refined, but not chemically modified
14. 1505 Wool grease and fatty substances derived therefrom (including
lanolin)
15. 1506 Other animal fats and oils and their fractions, whether or not
refined, but not chemically modified
16. 1516 Animal or microbial fats  and animal   or   microbial oils   and their     fractions,  partly     or     wholly  hydrogenated,  inter- esterified, re-esterified or elaidinised, whether or not refined,
but not further prepared
17. 1517 Edible   mixtures   or preparations of animal fats or microbial fats or animal oils or microbial oils or of  fractions  of  different animal  fats or  microbial  fats or  animal  oils or microbial oils of this Chapter, other than edible fats or oils or their fractions
of heading 1516
18. 1518 Animal or microbial fats and   animal or   microbial oils   and their    fractions,    boiled,    oxidised, dehydrated, sulphurised, blown,  polymerised  by  heat  in  vacuum  or  in  inert  gas  or otherwise  chemically  modified,  excluding  those  of  heading 1516;  inedible mixtures  or  preparations  of  animal, vegetable or  microbial fats  or  oils  or  of fractions  of  different  fats  or
oils  of  this  chapter,  not  elsewhere  specified  of included
S. No. Chapter / Heading / Sub-heading /
Tariff item
Description of Goods
19. 1601 Sausages and similar products,  of  meat,  meat  offal,  blood
or  insects;  food  preparations  based  on these products
20. 1602 Other prepared or preserved meat, meat offal, blood or insects
21. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or
other aquatic invertebrates
22. 1604 Prepared  or  preserved  fish;  caviar  and  caviar  substitutes
prepared from fish eggs
23. 1605 Crustaceans,    molluscs    and    other    aquatic    invertebrates
prepared or preserved
24. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract
5% or nil GST)
25. 1704 Sugar boiled confectionery
26. 1902 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
27. 1905 90 30 Extruded or expanded products, savoury or salted (other than
un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)
28. 2001 Vegetables,   fruit,   nuts   and   other   edible   parts   of   plants,
prepared or preserved by vinegar or acetic acid
29. 2002 Tomatoes prepared or preserved otherwise than by vinegar or
acetic acid
30. 2003 Mushrooms and truffles, prepared or preserved otherwise than
by vinegar or acetic acid
31. 2004 Other  vegetables  prepared  or  preserved  otherwise  than  by vinegar or acetic acid, frozen, other than products of heading
2006
32. 2005 Other  vegetables  prepared  or  preserved  otherwise  than  by
vinegar  or  acetic  acid,  not  frozen,  other  than  products  of heading 2006
33. 2006 Vegetables,  fruit,  nuts,  fruit-peel  and  other  parts  of  plants,
preserved by sugar (drained, glacé or crystallised)
34. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut  pastes,  obtained  by  cooking,  whether  or  not  containing
added sugar or other sweetening matter
35. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other
sweetening   matter   or   spirit,   not   elsewhere   specified   or
S. No. Chapter / Heading / Sub-heading /
Tariff item
Description of Goods
    included; such as Ground-nuts, Cashew nut, roasted, salted or
roasted  and  salted,  Other  roasted  nuts  and  seeds,  squash  of Mango, Lemon, Orange, Pineapple or other fruits
36. 2009 Fruit or   nut juices (including   grape   must)   and   vegetable juices,    unfermented    and    not    containing  added    spirit, whether  or  not containing  added  sugar  or  other  sweetening
matter
37. 2009 89 90 Tender coconut water, pre-packaged and labelled
38. 2101 30 Roasted  chicory  and  other  roasted  coffee  substitutes,  and
extracts, essences and concentrates thereof
39. 2102 Yeasts   (active   and   inactive);   other   single   cell   micro-
organisms, dead (but not including vaccines of heading 3002); prepared baking powders
40. 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared   mustard,   Curry   paste,   mayonnaise   and   salad
dressings
41. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses
including mungodi and batters
42. 2106 90 Namkeens,   bhujia,   mixture,   chabena   and   similar   edible
preparations ready for consumption form (other than roasted gram), pre-packaged and labelled
43. 2106 90 91 Diabetic foods
44. 2201 Drinking water packed in 20 litre bottles
45. 2202 99 10 Soya milk drinks
46. 2202 99 20 Fruit    pulp    or    fruit    juice    based    drinks    [other    than
Carbonated    Beverages    of    Fruit    Drink    or  Carbonated Beverages with Fruit Juice]
47. 2202 99 30 Beverages containing milk

(18% to 5%)

S. No. Chapter / Heading /
Sub-heading / Tariff item
Description of Goods
1. 1107 Malt, whether or not roasted
2. 1302 Vegetable  saps  and  extracts;  pectic  substances,  pectinates
and pectates; agar-agar and other mucilages and thickeners,
    whether or not modified, derived from vegetable products
[other than tamarind kernel powder]
3. 1517 10 All goods i.e. Margarine, Linoxyn
4. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
5. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect  waxes  and  spermaceti,  whether  or  not  refined  or
coloured
6. 1522 Degras,  residues   resulting   from   the   treatment  of  fatty
substances or animal or vegetable waxes
7. 1702 Other  sugars,  including  chemically  pure  lactose,  maltose, glucose  and  fructose,  in  solid  form;  sugar  syrups   not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
[other than palmyra sugar and Palmyra jaggery]
8. 1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadi  sakar,  harda,  sakariya,  gatta,  kuliya,  elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,
groundnut  sweets,  gajak  and sugar   boiled   confectionery]
9. 1804 Cocoa butter, fat and oil
10. 1805 Cocoa  powder,  not  containing  added  sugar  or  sweetening
matter
11. 1806 Chocolates and other food preparations containing cocoa
12. 1901 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
13. 1904 All  goods  i.e.  Corn  flakes,  bulgar  wheat,  prepared  foods
obtained from cereal flakes
14. 1905 Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice
paper and similar products
15. 2101 11, 2101 12 00 Extracts,    essences    and    concentrates    of    coffee,    and
preparations  with  a  basis  of  these  extracts,  essences  or concentrates or with a basis of coffee
16. 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate,  and  preparations  with  a  basis  of  these  extracts,
essences or concentrates or with a basis of tea or mate
17. 2104 Soups  and  broths  and  preparations  therefor;  homogenised
composite food preparations
18. 2105 00 00 Ice cream and other edible ice, whether or not containing
cocoa
19. 2106 Food preparations not elsewhere specified or included
20. 2201 Waters,  including  natural  or  artificial  mineral  waters  and
aerated   waters,   not   containing   added   sugar   or   other sweetening matter nor flavoured
21. 2202 99 Plant-based milk drinks, ready  for  direct  consumption  as
beverages
22. 3503 Gelatin (including gelatin in rectangular (including square) sheets,  whether  or  not  surface-worked  or  coloured)  and gelatin derivatives; isinglass; other glues of animal origin,
excluding casein glues of heading 3501
23. 3505 Dextrins   and   other   modified   starches   (for   example, pregelatinised   or   esterified   starches);   glues   based   on
starches, or on dextrins or other modified starches

(18% to 40%)

S. No. Chapter / Heading /
Sub-heading / Tariff item
Description of Goods
1. 2202 91 00,
2202 99
Other non-alcoholic beverages

(28% to 40%)

S. No. Chapter / Heading /
Sub-heading / Tariff item
Description of Goods
1. 2106 90 20 *Pan masala
2. 2202 10 All  goods  [including  aerated  waters],  containing  added
sugar or other sweetening matter or flavoured
3. 2202 99 90 Caffeinated Beverages
4. 2202 Carbonated   Beverages   of   Fruit   Drink   or   Carbonated
Beverages with Fruit Juice

 

Agriculture Sector

(12% to 5%)

S.No Chapter / Heading / Sub-heading / Tariff item Description of Goods
1. 8408 Fixed  Speed  Diesel  Engines  of  power  not  exceeding
15HP
2. 8414 20 20 Other hand pumps
3. 8424 Nozzles  for  drip  irrigation  equipment  or  nozzles  for
sprinklers
4. 8424 Sprinklers;  drip  irrigation  system  including  laterals;
mechanical sprayers
5. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers;
Parts [8432 90]
6. 8433 Harvesting or threshing  machinery, including straw  or
fodder balers; grass or hay mowers; parts thereof
7. 8436 Other   agricultural,   horticultural,    forestry,   poultry- keeping     or     bee-keeping     machinery,     including germination  plant  fitted  with  mechanical  or  thermal equipment;   poultry   incubators   and   brooders;   parts
thereof
8. 8479 Composting Machines
9. 8701 Tractors (except road tractors for semi-trailers of engine
capacity more than 1800 cc)
10. 8716 20 00 Self-loading  or  self-unloading  trailers  for  agricultural
purposes
11. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and
the like); animal drawn vehicles

 

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