| Schedules | S.No. | Chapter/ Heading/ Sub-heading/ Tariff item | Description of Goods | CGST Rate (%) | SGST/UTGST Rate (%) | IGST Rate (%) | Compensation Cess |
| I | 1 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods [other than fresh or chilled] pre-packaged and labelled. | 0.025 | 0.025 | 0.05 | |
| I | 2 | 0303, 0304,0305, 0306, 0307, 0308, 0309 | All goods [other than fresh or chilled] pre-packaged and labelled. | 0.025 | 0.025 | 0.05 | |
| I | 3 | | [Omitted] | | | | |
| I | 4 | | [Omitted] | | | | |
| I | 5 | | [Omitted | | | | |
| I | 6 | | [Omitted] | | | | |
| I | 7 | 401 | Ultra High Temperature (UHT) milk | 0.025 | 0.025 | 0.05 | |
| I | 8 | 402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] | 0.025 | 0.025 | 0.05 | |
| I | 9 | 403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa | 0.025 | 0.025 | 0.05 | |
| I | | 403 | Curd, Lassi, Butter milk, pre-packaged and labelled | 0.025 | 0.025 | 0.05 | |
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