GST Rates and HSN Code



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Chapter / Heading / Sub-heading / Tariff item

Description of Goods

CGST Rate (%)

SGST / UTGST Rate (%)

IGST Rate (%)

Compensation Cess

0202
  0203
  0204
  0205
  0206
  0207
  0208
  0209
  0210

All goods [other than fresh or chilled], and put up in unit container and,-
  (a) bearing a registered brand name; or
  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

2.5

2.5

5


0303
  0304
  0305
  0306
  0307
  0308

All goods [other than fresh or chilled] and put up in unit container and,-
  (a) bearing a registered brand name; or
  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

2.5

2.5

5


401

Ultra High Temperature (UHT) milk

2.5

2.5

5


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]

2.5

2.5

5


403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

2.5

2.5

5


404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

2.5

2.5

5


406

Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

2.5

2.5

5


409

Natural honey, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


410

Edible products of animal origin, not elsewhere specified or included

2.5

2.5

5


502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

2.5

2.5

5


504

All goods [other than fresh or chilled] and put up in unit container and, -
  (a) bearing a registered brand name; or
  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE.

2.5

2.5

5


505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

2.5

2.5

5


0507 [Except 050790]

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.

2.5

2.5

5


508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

2.5

2.5

5


510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

2.5

2.5

5


511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

2.5

2.5

5


7

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower

2.5

2.5

5


713

Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

2.5

2.5

5


714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
  (a) bearing a registered brand name; or
  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.

2.5

2.5

5


801

Cashew nuts, whether or not shelled or peeled, desiccated coconuts

2.5

2.5

5


802

Dried areca nuts, whether or not shelled or peeled

2.5

2.5

5


0802, 0813

Dried chestnuts (singhada), whether or not shelled or peeled

2.5

2.5

5


802

Walnuts, whether or not shelled.

2.5

2.5

5


8

Dried makhana, whether or not shelled or peeled,put up in unit container and,-
  (a) bearing a registered brand name; or
  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.

2.5

2.5

5


804

Mangoes sliced, dried.

2.5

2.5

5


806

Grapes, dried, and raisins

2.5

2.5

5


811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

2.5

2.5

5


812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

2.5

2.5

5


814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

2.5

2.5

5


901

Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted.

2.5

2.5

5


902

Tea, whether or not flavoured other than unprocessed green leaves of tea.

2.5

2.5

5


903

Maté

2.5

2.5

5


904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

2.5

2.5

5


905

905

Vanilla

2.5

2.5

5

906

Cinnamon and cinnamon-tree flowers

2.5

2.5

5


907

Cloves (whole fruit, cloves and stems)

2.5

2.5

5


908

Nutmeg, mace and cardamoms

2.5

2.5

5


909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality.

2.5

2.5

5


0910 [other than 0910 11 10, 0910 30 10]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices

2.5

2.5

5


10

All goods i.e. cereals, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.

2.5

2.5

5


1001

Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.

2.5

2.5

5


1002

Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1003

Barley put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1004

Oats put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1005

Maize (corn) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1006

Rice put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1007

Grain sorghum put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1101

Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1103

Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]

2.5

2.5

5


1105

Meal, powder, Flour, flakes, granules and pellets of potatoes put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE

2.5

2.5

5


1106

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name

2.5

2.5

5


713

Guar gum refined split

2.5

2.5

5


1109 00 00

Wheat gluten, whether or not dried

2.5

2.5

5


12

All goods other than of seed quality

2.5

2.5

5


1201

Soya beans, whether or not broken other than of seed quality.

2.5

2.5

5


1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality.

2.5

2.5

5


1203

Copra

2.5

2.5

5


1204

Linseed, whether or not brokenother than of seed quality.

2.5

2.5

5


1205

Rape or colza seeds, whether or not brokenother than of seed quality.

2.5

2.5

5


1206

Sunflower seeds, whether or not brokenother than of seed quality

2.5

2.5

5


1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

2.5

2.5

5


1208

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

2.5

2.5

5


1210 20 00

Hop cones, ground, powdered or in the form of pellets; lupulin

2.5

2.5

5


1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered

2.5

2.5

5


1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

2.5

2.5

5


1301

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]

2.5

2.5

5


1301

Compounded asafoetida commonly known as heeng

2.5

2.5

5


13

Tamarind kernel powder

2.5

2.5

5


1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

2.5

2.5

5


1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]

2.5

2.5

5


1404 or 3305

Mehendi paste in cones

2.5

2.5

5


1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

2.5

2.5

5


1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

2.5

2.5

5


1509

Olive oil and its fractions, whether or not refined, but not chemically modified.

2.5

2.5

5


1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

2.5

2.5

5


1511

Palm oil and its fractions, whether or not refined, but not chemically modified.

2.5

2.5

5


1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

2.5

2.5

5


1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

2.5

2.5

5


1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

2.5

2.5

5


1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

2.5

2.5

5


1516

Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

2.5

2.5

5


1517

Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

2.5

2.5

5


1518

Vegetable fats and 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

2.5

2.5

5


1701

Beet sugar, cane sugar

2.5

2.5

5


1702 or 1704

Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa

2.5

2.5

5


1801

Cocoa beans whole or broken, raw or roasted

2.5

2.5

5


1802

Cocoa shells, husks, skins and other cocoa waste

2.5

2.5

5


1803

Cocoa paste whether or not de-fatted

2.5

2.5

5


1901 20 00

Mixes and doughs for the preparation of bread, pastry and other baker's wares

2.5

2.5

5


1902

Seviyan (vermicelli)

2.5

2.5

5


1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

2.5

2.5

5


1905

Pizza bread

2.5

2.5

5


1905 or 2106

Khakhra, plain chapatti or roti

2.5

2.5

5


1905 40 00

Rusks, toasted bread and similar toasted products

2.5

2.5

5


2106

Roasted Gram ,idli/dosa batter, chutney powder

2.5

2.5

5


2106 90

Sweetmeats

2.5

2.5

5


2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE

2.5

2.5

5


2201 90 10

Ice and snow

2.5

2.5

5


2207

Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)

2.5

2.5

5


2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

2.5

2.5

5


2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake

2.5

2.5

5


2302

Rice bran (other than de-oiled rice bran)

2.5

2.5

5


2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

2.5

2.5

5


2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

2.5

2.5

5


2305

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

2.5

2.5

5


2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305

2.5

2.5

5


2307

Wine lees; argol

2.5

2.5

5


2401

Tobacco leaves

2.5

2.5

5


2502

Unroasted iron pyrites.

2.5

2.5

5


2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

2.5

2.5

5


2504

Natural graphite.

2.5

2.5

5


2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

2.5

2.5

5


2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2.5

2.5

5


2507

Kaolin and other kaolinic clays, whether or not calcined.

2.5

2.5

5


2508

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

2.5

2.5

5


2509

Chalk.

2.5

2.5

5


2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

2.5

2.5

5


2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

2.5

2.5

5


2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

2.5

2.5

5


2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

2.5

2.5

5


2514

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2.5

2.5

5


2515
  (Except
  2515 12 10,
  2515 12 20,
  2515 12 90) or
  6802

Ecaussine and other calcareous monumental or building stone alabaster [other than marble and
  travertine], other than mirror polished stone which is ready to use

2.5

2.5

5


2515 11 00

Marble and travertine, crude or roughly trimmed

2.5

2.5

5


2516 [Except 2516 11 00, 2516 12 00]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2.5

2.5

5


2516 11 00

Granite crude or roughly trimmed

2.5

2.5

5


2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.

2.5

2.5

5


2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
  2518 10 dolomite, Not calcined or sintered

2.5

2.5

5


2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

2.5

2.5

5


2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

2.5

2.5

5


2521

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

2.5

2.5

5


2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.

2.5

2.5

5


2524

Asbestos

2.5

2.5

5


2525

Mica, including splitting; mica waste.

2.5

2.5

5


2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

2.5

2.5

5


2528

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight)

2.5

2.5

5


2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

2.5

2.5

5


2530

Mineral substances not elsewhere specified or included.

2.5

2.5

5


26 [other than 2619, 2620, 2621]

All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]

2.5

2.5

5


2601

Iron ores and concentrates, including roasted iron pyrites

2.5

2.5

5


2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

2.5

2.5

5


2603

Copper ores and concentrates.

2.5

2.5

5


2604

Nickel ores and concentrates.

2.5

2.5

5


2605

Cobalt ores and concentrates.

2.5

2.5

5


2606

Aluminium ores and concentrates.

2.5

2.5

5


2607

Lead ores and concentrates.

2.5

2.5

5


2608

Zinc ores and concentrates.

2.5

2.5

5


2609

Tin ores and concentrates.

2.5

2.5

5


2610

Chromium ores and concentrates.

2.5

2.5

5


2611

Tungsten ores and concentrates.

2.5

2.5

5


2612

Uranium or thorium ores and concentrates.

2.5

2.5

5


2613

Molybdenum ores and concentrates.

2.5

2.5

5


2614

Titanium ores and concentrates.

2.5

2.5

5


2615

Niobium, tantalum, vanadium or zirconium ores and concentrates.

2.5

2.5

5


2616

Precious metal ores and concentrates.

2.5

2.5

5


2617

Other ores and concentrates

2.5

2.5

5


2618

Granulated slag (slag sand) from the manufacture of iron or steel

2.5

2.5

5


2621

Fly Ash

2.5

2.5

5


27

Bio-gas

2.5

2.5

5


2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

2.5

2.5

5


2702

Lignite, whether or not agglomerated, excluding jet

2.5

2.5

5


2703

Peat (including peat litter), whether or not agglomerated

2.5

2.5

5


2704

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

2.5

2.5

5


2705

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

2.5

2.5

5


2706

Tar distilled from coal, from lignite or from peat

2.5

2.5

5


2710

(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST, ii. IFO 380 CST, iii. Marine Fuel 0.5% (FO)

2.5

2.5

5


2711 12 00, 2711 13 00, 2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

2.5

2.5

5


2711 12 00, 2711 13 00, 2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers

2.5

2.5

5


28

Thorium oxalate

2.5

2.5

5


28

Enriched KBF4 (enriched potassium fluroborate)

2.5

2.5

5


28

Enriched elemental boron

2.5

2.5

5


28

Nuclear fuel

2.5

2.5

5


2805 11

Nuclear grade sodium

2.5

2.5

5


2809

Fertilizer grade phosphoric acid

2.5

2.5

5


2845

Heavy water and other nuclear fuels

2.5

2.5

5


2853

Compressed air

2.5

2.5

5


30

Insulin

2.5

2.5

5


3002, 3006

Animal or Human Blood Vaccines

2.5

2.5

5


30

Diagnostic kits for detection of all types of hepatitis

2.5

2.5

5


30

Desferrioxamine injection or deferiprone

2.5

2.5

5


30

Cyclosporin

2.5

2.5

5


30

Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name

2.5

2.5

5


30

Oral re-hydration salts

2.5

2.5

5


30 or any Chapter

Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule

2.5

2.5

5


30

Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule

2.5

2.5

5


30

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia

2.5

2.5

5


3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name

2.5

2.5

5


3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

2.5

2.5

5


3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

2.5

2.5

5


3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

2.5

2.5

5


3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers

2.5

2.5

5


32

Wattle extract, quebracho extract, chestnut extract

2.5

2.5

5


3202

Enzymatic preparations for pre-tanning

2.5

2.5

5


3307 41 00

Agarbatti, lobhan, dhoop batti, dhoop, sambhrani

2.5

2.5

5


3402

Sulphonated castor oil, fish oil or sperm oil

2.5

2.5

5


3605 00 10

Handmade safety matches
  Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -
  (i) frame filling;
  (ii) dipping of splints in the composition for match heads;
  (iii) filling of boxes with matches;
  (iv) pasting of labels on match boxes, veneers or cardboards;
  (v) packaging

2.5

2.5

5


3915

Waste, parings or scrap, of plastics

2.5

2.5

5


4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

2.5

2.5

5


4004 00 00

Waste, parings or scrap of rubber (other than hard rubber)

2.5

2.5

5


4011 30 00

New pneumatic tyres, of rubber of a kind used on aircraft

2.5

2.5

5


4011, 4013

Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws

2.5

2.5

5


4016

Erasers

2.5

2.5

5


4017

Waste or scrap of hard rubber

2.5

2.5

5


4101

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split

2.5

2.5

5


4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split

2.5

2.5

5


4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

2.5

2.5

5


4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

2.5

2.5

5


4105

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

2.5

2.5

5


4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

2.5

2.5

5


4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

2.5

2.5

5


4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

2.5

2.5

5


4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

2.5

2.5

5


4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

2.5

2.5

5


4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

2.5

2.5

5


4401

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

2.5

2.5

5


4501

Natural cork, raw or simply prepared

2.5

2.5

5


4601, 4602

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork ***

2.5

2.5

5


4707

Recovered waste or scrap of paper or paperboard

2.5

2.5

5


4801

Newsprint, in rolls or sheets

2.5

2.5

5


4823

Kites, Paper mache articles

2.5

2.5

5


4901

Brochures, leaflets and similar printed matter, whether or not in single sheets

2.5

2.5

5


5004 to 5006

Silk yarn

2.5

2.5

5


5007

Woven fabrics of silk or of silk waste

2.5

2.5

5


5104

Garneted stock of wool or of fine or coarse animal hair, shoddy wool

2.5

2.5

5


5105

Wool and fine or coarse animal hair, carded or combed

2.5

2.5

5


5106 to 5110

Yarn of wool or of animal hair

2.5

2.5

5


5111 to 5113

Woven fabrics of wool or of animal hair

2.5

2.5

5


5201 to 5203

Cotton and Cotton waste

2.5

2.5

5


5204

Cotton sewing thread, whether or not put up for retail sale

2.5

2.5

5


5205 to 5207

Cotton yarn [other than khadi yarn]

2.5

2.5

5


5208 to 5212

Woven fabrics of cotton

2.5

2.5

5


5301

All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)

2.5

2.5

5


5302

True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)

2.5

2.5

5


5303

All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)

2.5

2.5

5


5305 to 5308

All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir pith compost put up in unit container and bearing a brand name

2.5

2.5

5


5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

2.5

2.5

5


5407, 5408

Woven fabrics of manmade textile materials

2.5

2.5

5


5512 to 5516

Woven fabrics of manmade staple fibres

2.5

2.5

5


5605 0010

Real zari thread (gold) and silver thread, combined with textile thread

2.5

2.5

5


5607

Jute twine, coir cordage or ropes

2.5

2.5

5


5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

2.5

2.5

5


5609

Products of coir

2.5

2.5

5


5702, 5703, 5705

Coir mats, matting, floor
  covering and handloom durries

2.5

2.5

5


5801

all goods

2.5

2.5

5


5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

2.5

2.5

5


5808

Saree fall

2.5

2.5

5


5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai

2.5

2.5

5


60

Knitted or crocheted fabrics [All goods]

2.5

2.5

5


61 or 6501 or 6505

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece

2.5

2.5

5


62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

2.5

2.5

5


63 [other than 6305 32 00, 6305 33 00, 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece

2.5

2.5

5


6309 or 6310

Worn clothing and other worn articles; rags

2.5

2.5

5


64

Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.

2.5

2.5

5


6602 00 00

Walking-sticks including seat sticks

2.5

2.5

5


6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

2.5

2.5

5


6901 00 10

Bricks of fossil meals or similar siliceous earths

2.5

2.5

5


6904 10 00

Building bricks

2.5

2.5

5


6905 10 00

Earthen or roofing tiles

2.5

2.5

5


7001

Cullet or other waste or scrap of glass

2.5

2.5

5


7018

Glass beads.

2.5

2.5

5


84

Pawan Chakki that is Air Based Atta Chakki

2.5

2.5

5


8407 10 00, 8411

Aircraft engines

2.5

2.5

5


8413, 8413 91

Hand pumps and parts thereof

2.5

2.5

5


8419 19

Solar water heater and system

2.5

2.5

5


8437

Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof

2.5

2.5

5


8504

Charger or charging station for Electrically operated vehicles

2.5

2.5

5


84, 85 or 94

Following renewable energy devices & parts for their manufacture
  (a) Bio-gas plant
  (b) Solar power based devices
  (c) Solar power generating system
  (d) Wind mills, Wind Operated Electricity Generator (WOEG)
  (e) Waste toenergyplants/devices
  (f) Solarlantern/solarlamp
  (g) Ocean waves/tidal waves energy devices/plants
  (h) [Photo voltaic cells, whether or not assembled in modules or made up into panels
 
  Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.

2.5

2.5

5


8509

Wet grinder consisting of stone as grinder

2.5

2.5

5


84 or 85

E-waste
  Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer

2.5

2.5

5


87

Electrically operated vehicles, including two and three wheeled electric vehicles.
 
  Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

2.5

2.5

5


8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

2.5

2.5

5


8714 20

Parts and accessories of carriage for disabled persons

2.5

2.5

5


88 or Any other chapter

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads

2.5

2.5

5


8802

Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.

2.5

2.5

5


8803

Parts of goods of heading 8802

2.5

2.5

5


8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

2.5

2.5

5


8902

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

2.5

2.5

5


8904

Tugs and pusher craft

2.5

2.5

5


8905

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms

2.5

2.5

5


8906

Other vessels, including warships and lifeboats other than rowing boats

2.5

2.5

5


8907

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

2.5

2.5

5


Any chapter

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

2.5

2.5

5


90

Coronary stents and coronary stent systems for use with cardiac catheters

2.5

2.5

5


90 or any other Chapter

Artificial kidney

2.5

2.5

5


90 or 84

Disposable sterilized dialyzer or micro barrier of artificial kidney

2.5

2.5

5


90 or any other Chapter

Parts of the following goods, namely:-
  (i) Crutches;
  (ii) Wheel chairs;
  (iii) Walking frames;
  (iv) Tricycles;
  (v) Braillers; and
  (vi) Artificial limbs

2.5

2.5

5


90 or any other Chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule

2.5

2.5

5


9404

Cotton quilts of sale value not exceeding Rs. 1000 per piece

2.5

2.5

5


9401 10 00

Aircraft seats

2.5

2.5

5


9405 50 31

Kerosene pressure lantern

2.5

2.5

5


9405 91 00, 9405 92 00 or 9405 99 00

Parts of kerosene pressure lanterns including gas mantles

2.5

2.5

5


4016 or 9503

Toy balloons made of natural rubber latex

2.5

2.5

5


9507

Fishing hooks

2.5

2.5

5


9601

Worked corals other than articles of coral

2.5

2.5

5


9603 [other than 9603 10 00]

Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]

2.5

2.5

5


9704

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

2.5

2.5

5


9705

Numismatic coins

2.5

2.5

5


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.

2.5

2.5

5


4601 and 4602

Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]

2.5

2.5

5


4823

Articles made of paper mache

2.5

2.5

5


5607, 5609

Coir articles

2.5

2.5

5


5609 00 20, 5609 00 90

Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps

2.5

2.5

5


57

Handmade carpets and other handmade textile floor coverings (including namda/gabba)

2.5

2.5

5


5804 30 00

Handmade lace

2.5

2.5

5


5805

Hand-woven tapestries

2.5

2.5

5


5808 10

Hand-made braids and ornamental trimming in the piece

2.5

2.5

5


5810

Hand embroidered articles

2.5

2.5

5


6117, 6214

Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece

2.5

2.5

5


7018 10

Bangles, beads and small ware

2.5

2.5

5


7018 10

Bangles, beads and small ware

2.5

2.5

5


Any Chapter

Rosaries, prayer beads or Hawan samagri

2.5

2.5

5


Any Chapter

Biomass briquettes or solid bio fuel pellets

2.5

2.5

5


01012100, 010129

Live horses

6

6

12


0402 91 10, 0402 99 20

Condensed milk

6

6

12


405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

6

6

12


406

Cheese

6

6

12


801

Brazil nuts, dried, whether or not shelled or peeled

6

6

12


802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

6

6

12


804

Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried

6

6

12


805

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

6

6

12


813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled

6

6

12


1108

Starches; inulin

6

6

12


1501

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

6

6

12


1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

6

6

12


1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

6

6

12


1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

6

6

12


1505

Wool grease and fatty substances derived therefrom (including lanolin)

6

6

12


1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

6

6

12


1516

Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

6

6

12


1517

Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

6

6

12


1518

Animal fats and animal 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 or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included

6

6

12


1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

6

6

12


1602

Other prepared or preserved meat, meat offal or blood

6

6

12


1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

6

6

12


1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

6

6

12


1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

6

6

12


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)

6

6

12


1704

Sugar boiled confectionery

6

6

12


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

6

6

12


1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

6

6

12


2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

6

6

12


2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

6

6

12


2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

6

6

12


2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

6

6

12


2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

6

6

12


2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

6

6

12


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

6

6

12


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 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

6

6

12


2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

6

6

12


2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

6

6

12


2102

Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

6

6

12


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

6

6

12


2106

Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters

6

6

12


2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

6

6

12


2106 90 91

Diabetic foods

6

6

12


2201

Drinking water packed in 20 litres bottle

6

6

12


2202 99 10

Soya milk drinks

6

6

12


2202 99 20

Fruit pulp or fruit juice based drinks

6

6

12


2202 99 90

Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

6

6

12


2202 99 30

Beverages containing milk

6

6

12


2515 12 10

Marble and travertine blocks

6

6

12


2516

Granite blocks

6

6

12


28

Anaesthetics

6

6

12


28

Potassium Iodate

6

6

12


28

Steam

6

6

12


28 or 38

Micronutrients, which are covered under serial number 1(g) 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

6

12


2801 20

Iodine

6

6

12


2804 40 10

Medical grade oxygen

6

6

12


2847

Medicinal grade hydrogen peroxide

6

6

12


29 or 3808 93

Gibberellic acid

6

6

12


3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

6

6

12


3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products

6

6

12


3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

6

6

12


3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

6

6

12


3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

6

6

12


3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]

6

6

12


3215

All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink

6

6

12


3306 10 10

Tooth powder

6

6

12


3307 41 00

Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran]

6

6

12


29, 30, 3301

Following goods namely:-
  a. Menthol and menthol crystals,
  b. Peppermint (Mentha Oil),
  c. Fractionated / de-terpenated mentha oil (DTMO),
  d. De-mentholised oil (DMO),
  e. Spearmint oil,
  f. Mentha piperita oil

6

6

12


3406

Candles, tapers and the like

6

6

12


3701

Photographic plates and film for x-ray for medical use

6

6

12


3705

Photographic plates and films, exposed and developed, other than cinematographic film

6

6

12


3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.

6

6

12


3808

The following Bio-pesticides, namely -
  1 Bacillus thuringiensis var. israelensis
  2 Bacillus thuringiensis var. kurstaki
  3 Bacillus thuringiensis var. galleriae
  4 Bacillus sphaericus
  5 Trichoderma viride
  6 Trichoderma harzianum
  7 Pseudomonas fluoresens
  8 Beauveriabassiana
  9 NPV of Helicoverpaarmigera
  10 NPV of Spodopteralitura
  11 Neem based pesticides
  12 Cymbopogan

6

6

12


3818

Silicon wafers

6

6

12


3822

All diagnostic kits and reagents

6

6

12


3826

Bio-diesel

6

6

12


3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods.

6

6

12


3926

Feeding bottles

6

6

12


3926

Plastic beads

6

6

12


4007

Latex Rubber Thread

6

6

12


4014

Nipples of feeding bottles

6

6

12


4015

Surgical rubber gloves or medical examination rubber gloves

6

6

12


4016

Rubber bands

6

6

12


4202 22 20

Hand bags and shopping bags, of cotton

6

6

12


4202 22 30

Hand bags and shopping bags, of jute

6

6

12


4203

Gloves specially designed for use in sports

6

6

12


44 or any Chapter

The following goods, namely: -
  a. Cement Bonded Particle Board;
  b. Jute Particle Board;
  c. Rice Husk Board;
  d. Glass-fibre Reinforced Gypsum Board (GRG)
  e. Sisal-fibre Boards;
  f. Bagasse Board; and
  g. Cotton Stalk Particle Board
  h. Particle/fibre board manufactured from agricultural crop residues

6

6

12


44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

6

6

12


4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like

6

6

12


4405

Wood wool; wood flour

6

6

12


4406

Railway or tramway sleepers (cross-ties) of wood

6

6

12


4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

6

6

12


4409

Bamboo flooring

6

6

12


4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

6

6

12


4416

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves

6

6

12


4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

6

6

12


4418

Bamboo wood building joinery

6

6

12


4419

Tableware and Kitchenware of wood

6

6

12


4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

6

6

12


4421

Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

6

6

12


4502 00 00

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

6

6

12


4503

Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom

6

6

12


4504

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

6

6

12


4701

Mechanical wood pulp

6

6

12


4702

Chemical wood pulp, dissolving grades

6

6

12


4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

6

6

12


4704

Chemical wood pulp, sulphite, other than dissolving grades

6

6

12


4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

6

6

12


4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

6

6

12


4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

6

6

12


4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

6

6

12


4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

6

6

12


4806 20 00

Greaseproof papers

6

6

12


4806 40 10

Glassine papers

6

6

12


4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

6

6

12


4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

6

6

12


4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

6

6

12


4811

Aseptic packaging paper

6

6

12


4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

6

6

12


4819

Cartons, boxes and cases of corrugated paper or paper board

6

6

12


4820

Exercise book, graph book, & laboratory note book and notebooks