HSN Code Schedule IV-VII

Overview of HSN Code Schedule IV-VII.

📝 Overview of Schedule IV (28% GST)

Schedule IV covers goods taxed at the highest slab of 28%, including luxury items, high-end electronics, automobiles, and tobacco products. This schedule is designed to target non-essential or luxury consumption and generate significant tax revenue.

📝 Overview of Schedule V (3% GST)

Schedule V applies to gold, silver, and processed diamonds, where a concessional 3% GST is charged. This rate aims to support the jewelry and bullion trade, balancing taxation with affordability and traditional significance.

📝 Overview of Schedule VI (0.25% GST)

Schedule VI deals with precious and semi-precious stones taxed at a symbolic 0.25% GST. It’s intended for raw or unpolished gems, making the sector competitive globally while ensuring minimal tax burden.

📝 Overview of Schedule VII (1.5% GST)

Schedule VII covers goods that attract a concessional 1.5% GST rate, aimed at supporting certain sectors or products with marginal value addition. Items under this schedule are often linked to affordable housing, small-scale artisans, or select manufacturing sectors. The reduced rate strikes a balance between tax revenue and affordability, promoting domestic production and accessibility. While not as common as standard or nil-rated goods, Schedule VII plays a strategic role in encouraging industry-specific growth.

Notes:-

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Table of HSN Code Schedule IV-VII.

HSN Code & GST Rate Table

Schedules	S. No.	HSN	Description of Goods	CGST Rate (%)	SGST Rate (%)	IGST Rate (%)
IV	1	1703	Molasses	14%	14%	28%
IV	2		[Omitted]
IV	3		[Omitted]
IV	4		[Omitted]
IV	5		[Omitted]
IV	6		[Omitted]
IV	7		[Omitted]
IV	8		[Omitted]
IV	9		[Omitted]
IV	10	2106 90 20	Pan masala	14%	14%	28%
IV	11		[Omitted]
IV	12	2202 10	All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured	14%	14%	28%
IV	12A	2202 99 90	Caffeinated Beverages	14%	14%	28%
IV	12B	2202	Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice	14%	14%	28%
IV	13	2401	Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]	14%	14%	28%
IV	14	2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	14%	14%	28%
IV	15	2403	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]	14%	14%	28%
IV	15A	2404 11 00	Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion	14%	14%	28%
IV	15B	2404 19 00	Products containing tobacco or nicotine substitutes and intended for inhalation without combustion	14%	14%	28%
IV	16		[Omitted]
IV	17		[Omitted]
IV	18	2523	Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers	14%	14%	28%
IV	19		[Omitted]
IV	20		[Omitted]
IV	21		[Omitted]
IV	22		[Omitted]
IV	23		[Omitted]
IV	24		[Omitted]
IV	25		[Omitted]
IV	26		[Omitted]
IV	27		[Omitted]
IV	28		[Omitted]
IV	29		[Omitted]
IV	30		[Omitted]
IV	31		[Omitted]
IV	32		[Omitted]
IV	33		[Omitted]
IV	34		[Omitted]
IV	35		[Omitted]
IV	36		[Omitted]
IV	37		[Omitted]
IV	38		[Omitted]
IV	39		[Omitted]
IV	40		[Omitted]
IV	41		[Omitted]
IV	42		[Omitted]
IV	43		[Omitted]
IV	44		[Omitted]
IV	45		[Omitted]
IV	46	4011	New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; [rear tractor tyres; and of a kind used on aircraft]	14%	14%	28%
IV	47		[Omitted]
IV	48		[Omitted]
IV	49		[Omitted]
IV	50		[Omitted]
IV	51		[Omitted]
IV	52		[Omitted]
IV	53		[Omitted]
IV	54		[Omitted]
IV	55		[Omitted]
IV	56		[Omitted]
IV	57		[Omitted]
IV	58		[Omitted]
IV	59		[Omitted]
IV	60		[Omitted]
IV	61		[Omitted]
IV	62		[Omitted]
IV	63		[Omitted]
IV	64		[Omitted]
IV	65		[Omitted]
IV	66		[Omitted]
IV	67		[Omitted]
IV	68		[Omitted]
IV	69		[Omitted]
IV	70		[Omitted]
IV	71		[Omitted]
IV	72		[Omitted]
IV	73		[Omitted]
IV	74		[Omitted]
IV	75		[Omitted]
IV	76		[Omitted]
IV	77		[Omitted]
IV	78		[Omitted]
IV	79		[Omitted]
IV	80		[Omitted]
IV	81		[Omitted]
IV	82		[Omitted]
IV	83		[Omitted]
IV	84		[Omitted]
IV	85		[Omitted]
IV	86		[Omitted]
IV	87		[Omitted]
IV	88		[Omitted]
IV	89		[Omitted]
IV	90		[Omitted]
IV	91		[Omitted]
IV	92		[Omitted]
IV	93		[Omitted]
IV	94		[Omitted]
IV	95		[Omitted]
IV	96		[Omitted]
IV	97		[Omitted]
IV	98		[Omitted]
IV	99		[Omitted]
IV	100		[Omitted]
IV	101		[Omitted]
IV	102		[Omitted]
IV	103		[Omitted]
IV	104		[Omitted]
IV	105		[Omitted]
IV	106		[Omitted]
IV	107		[Omitted]
IV	108		[Omitted]
IV	109		[Omitted]
IV	110		[Omitted]
IV	111		[Omitted]
IV	112		[Omitted]
IV	113		[Omitted]
IV	114	8407	Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines	14%	14%	28%
IV	115	8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	14%	14%	28%
IV	116	8409	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	14%	14%	28%
IV	117	8413	Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]	14%	14%	28%
IV	118		[Omitted]
IV	119	8415	Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	14%	14%	28%
IV	120		[Omitted]
IV	121		[Omitted]
IV	122	8422	Dish washing machines, household [8422 11 00] and other [8422 19 00]	14%	14%	28%
IV	123		[Omitted]
IV	124		[Omitted]
IV	125		[Omitted]
IV	126		[Omitted]
IV	127		[Omitted]
IV	128		[Omitted]
IV	129		[Omitted]
IV	130		[Omitted]
IV	131		[Omitted]
IV	132		[Omitted]
IV	133		[Omitted]
IV	134		[Omitted]
IV	135		[Omitted]
IV	136		[Omitted]
IV	137		[Omitted]
IV	138		[Omitted]
IV	139	8507	Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks	14%	14%	28%
IV	140		[Omitted]
IV	141		[Omitted]
IV	142		[Omitted]
IV	143	8511	Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines	14%	14%	28%
IV	144		[Omitted]
IV	145		[Omitted]
IV	146		[Omitted]
IV	147		[Omitted]
IV	148		[Omitted]
IV	149		[Omitted]
IV	150		[Omitted]
IV	151		[Omitted]
IV	152		[Omitted]
IV	153		[Omitted]
IV	154	8528	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 32 inches , set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches	14%	14%	28%
IV	155		[Omitted]
IV	156		[Omitted]
IV	157		[Omitted]
IV	158		[Omitted]
IV	159		[Omitted]
IV	160		[Omitted]
IV	161		[Omitted]
IV	162		[Omitted]
IV	163		[Omitted]
IV	163A	8701	Road tractors for semi-trailers of engine capacity more than 1800 cc]	14%	14%	28%
IV	164	8702	Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]	14%	14%	28%
IV	165	8703	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]	14%	14%	28%
IV	166	8704	Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]	14%	14%	28%
IV	167		[Omitted]
IV	168	8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705	14%	14%	28%
IV	169	8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705	14%	14%	28%
IV	170	8708	Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]	14%	14%	28%
IV	171		[Omitted]
IV	172		[Omitted]
IV	173	8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	14%	14%	28%
IV	174	8714	Parts and accessories of vehicles of heading 8711	14%	14%	28%
IV	175		[Omitted]
IV	176	8802 or 8806	Aircrafts for personal use	14%	14%	28%
IV	177	8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes	14%	14%	28%
IV	178		[Omitted]
IV	179		[Omitted]
IV	180		[Omitted]
IV	181		[Omitted]
IV	182		[Omitted]
IV	183		[Omitted]
IV	184		[Omitted]
IV	185		[Omitted]
IV	186		[Omitted]
IV	187		[Omitted]
IV	188		[Omitted]
IV	189		[Omitted]
IV	190		[Omitted]
IV	191		[Omitted]
IV	192		[Omitted]
IV	193		[Omitted]
IV	194		[Omitted]
IV	195		[Omitted]
IV	196		[Omitted]
IV	197		[Omitted]
IV	198		[Omitted]
IV	199		[Omitted]
IV	200		[Omitted]
IV	201		[Omitted]
IV	202		[Omitted]
IV	203		[Omitted]
IV	204		[Omitted]
IV	205		[Omitted]
IV	206		[Omitted]
IV	207		[Omitted]
IV	208		[Omitted]
IV	209		[Omitted]
IV	210	9302	Revolvers and pistols, other than those of heading 9303 or 9304	14%	14%	28%
IV	211		[Omitted]
IV	212		[Omitted]
IV	213		[Omitted]
IV	214		[Omitted]
IV	215		[Omitted]
IV	216		[Omitted]
IV	217		[Omitted]
IV	218		[Omitted]
IV	219		[Omitted]
IV	220		[Omitted]
IV	221		[Omitted]
IV	222		[Omitted]
IV	223	9614	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	14%	14%	28%
IV	224		[Omitted]
IV	225		[Omitted]
IV	226		[Omitted]
IV	227	9804	All dutiable articles intended for personal use	14%	14%	28%
IV	228	Any chapter	Lottery	14%	14%	28%
IV	229	Any Chapter	Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club	14%	14%	28%
V	1	7101	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport	1.5%	1.5%	3%
V	2		[Omitted]
V	3		[Omitted]
V	4		[Omitted]
V	5	7105	Dust and powder of natural or synthetic precious or semi-precious stones	1.5%	1.5%	3%
V	6	7106	Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form	1.5%	1.5%	3%
V	7	7107	Base metals clad with silver, not further worked than semi- manufactured	1.5%	1.5%	3%
V	8	7108	Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form	1.5%	1.5%	3%
V	9	7109	Base metals or silver, clad with gold, not further worked than semi- manufactured	1.5%	1.5%	3%
V	10	7110	Platinum, unwrought or in semi-manufactured forms, or in powder form	1.5%	1.5%	3%
V	11	7111	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured	1.5%	1.5%	3%
V	12	7112	Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.	1.5%	1.5%	3%
V	13	7113	Articles of jewellery and parts thereof, of precious metal or [of metal clad with precious metal	1.5%	1.5%	3%
V	14	7114	Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal	1.5%	1.5%	3%
V	15	7115	Other articles of precious metal or of metal clad with precious metal	1.5%	1.5%	3%
V	16	7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	1.5%	1.5%	3%
V	17	7117	Imitation jewellery [other than bangles of lac/shellac]	1.5%	1.5%	3%
V	18	7118	Coin	1.5%	1.5%	3%
V
V	26*	7113 11 10	Silver filigree work	1.5%	1.5%	3%
V	27*	7117	Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)	1.5%	1.5%	3%
VI	1	7102	Rough diamonds or simply sawn diamonds, industrial or non-industrial	0.125%	0.125%	0.25%
VI	2	7103	precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport	0.125%	0.125%	0.25%
VI	2A		[Omitted]
VI	3	7104	Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped	0.125%	0.125%	0.25%
VI	4		[Omitted]
VII	1	7102	Goods other than those specified against S. No. 1 in Schedule VI	0.75%	0.75%	1.50%
VII	2	7104	Goods other than those specified against S. No. 3 in Schedule VI";	0.75%	0.75%	1.50%

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