All GST HSN code and rates in excel

GST Rates and HSN Code



All GST HSN code and rates in excel and word

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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

6

6

12


4823

Paper pulp moulded trays

6

6

12


48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

6

6

12


4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing

6

6

12


4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips]

6

6

12


4908

Transfers (decalcomanias)

6

6

12


4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

6

6

12


4910

Calendars of any kind, printed, including calendar blocks

6

6

12


4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices

6

6

12


5401

Sewing thread of manmade filaments, whether or not put up for retail sale

6

6

12


5402, 5403, 5404,5405,5406

Synthetic or artificial filament yarns

6

6

12


5508

Sewing thread of manmade staple fibres

6

6

12


5509, 5510, 5511

Yarn of manmade staple fibres

6

6

12


5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods

6

6

12


5602

Felt, whether or not impregnated, coated, covered or laminated

6

6

12


5603

Nonwovens, whether or not impregnated, coated, covered or laminated

6

6

12


5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

6

6

12


5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; Imitation zari thread

6

6

12


5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

6

6

12


5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes]

6

6

12


5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]

6

6

12


5701

Carpets and other textile floor coverings, knotted, whether or not made up

6

6

12


5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

6

6

12


5703

Carpets and other textile floor coverings, tufted, whether or not made up

6

6

12


5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

6

6

12


5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I.

6

6

12


5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

6

6

12


5803

Gauze, other than narrow fabrics of heading 5806

6

6

12


5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

6

6

12


5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

6

6

12


5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

6

6

12


5808

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall]

6

6

12


5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

6

6

12


5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

6

6

12


5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

6

6

12


5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

6

6

12


5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

6

6

12


5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

6

6

12


5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

6

6

12


5905

Textile wall coverings

6

6

12


5906

Rubberised textile fabrics, other than those of heading 5902

6

6

12


5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

6

6

12


5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated

6

6

12


5909

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

6

6

12


5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

6

6

12


5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

6

6

12


61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece

6

6

12


62

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

6

6

12


63[other than 6309]

Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]

6

6

12


6305 32 00

Flexible intermediate bulk containers

6

6

12


6501

Textile caps

6

6

12


6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics

6

6

12


6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

6

6

12


6602

Whips, riding-crops and the like

6

6

12


6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

6

6

12


6701

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

6

6

12


68

Sand lime bricks or Stone inlay work

6

6

12


6802

Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone

6

6

12


6909

Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic

6

6

12


6911

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

6

6

12


6912

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

6

6

12


6913

Statues and other ornamental articles

6

6

12


7015 10

Glasses for corrective spectacles and flint buttons

6

6

12


7020

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

6

6

12


7310 or 7326

Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners

6

6

12


7317

Animal shoe nails

6

6

12


7319

Sewing needles

6

6

12


7321

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

6

6

12


7323

Table, kitchen or other household articles of iron & steel; Utensils

6

6

12


7418

Table, kitchen or other household articles of copper; Utensils

6

6

12


7419 99 30

Brass Kerosene Pressure Stove

6

6

12


7615

Table, kitchen or other household articles of aluminium; Utensils

6

6

12


8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

6

6

12


8214

Paper knives, Pencil sharpeners and blades therefor

6

6

12


8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

6

6

12


8306

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware

6

6

12


8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

6

6

12


8408

Fixed Speed Diesel Engines of power not exceeding 15HP

6

6

12


8413

Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

6

6

12


8414 20 10

Bicycle pumps

6

6

12


8414 20 20

Other hand pumps

6

6

12


8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

6

6

12


8420

Hand operated rubber roller

6

6

12


8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

6

6

12


8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers

6

6

12


8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90]

6

6

12


8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00]

6

6

12


8434

Milking machines and dairy machinery

6

6

12


8436

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

6

6

12


8452

Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines

6

6

12


8479

Composting Machines

6

6

12


8517

Telephones for cellular networks or for other wireless networks

6

6

12


85

Parts for manufacture of Telephones for cellular networks or for other wireless networks

6

6

12


8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

6

6

12


8539

LED lamps

6

6

12


8601

Rail locomotives powered from an external source of electricity or by electric accumulators

6

6

12


8602

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

6

6

12


8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

6

6

12


8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)

6

6

12


8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

6

6

12


8606

Railway or tramway goods vans and wagons, not self-propelled

6

6

12


8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof

6

6

12


8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.

6

6

12


87

Fuel Cell Motor Vehicles

6

6

12


8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

6

6

12


8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

6

6

12


8712

Bicycles and other cycles (including delivery tricycles), not motorised

6

6

12


8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712

6

6

12


8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

6

6

12


8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

6

6

12


90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

6

6

12


90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

6

6

12


9001

Contact lenses; Spectacle lenses

6

6

12


9003

Frames and mountings for spectacles, goggles or the like, and parts thereof

6

6

12


9004

Spectacles, corrective [other than goggles for correcting vision]

6

6

12


9017 20

Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

6

6

12


9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

6

6

12


9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

6

6

12


9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

6

6

12


9021

Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]

6

6

12


9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

6

6

12


9403

Furniture wholly made of bamboo, cane or rattan

6

6

12


9404

Coir products except coir mattresses

6

6

12


9404

Products wholly made of quilted textile materials

6

6

12


9404

Cotton quilts of sale value exceeding Rs. 1000 per piece

6

6

12


9405, 9405 50 31

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

6

6

12


9405

LED lights or fixtures including LED lamps

6

6

12


9405

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

6

6

12


9503

Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]

6

6

12


9504

Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]

6

6

12


9506

Sports goods other than articles and equipments for general physical exercise

6

6

12


9507

Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites

6

6

12


9601

Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)

6

6

12


9607

Slide fasteners and parts thereof.

6

6

12


9607

Slide fasteners

6

6

12


9608

Pens [other than Fountain pens, stylograph pens]

6

6

12


9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk

6

6

12


9615

Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof

6

6

12


9619 00 30, 9619 00 40, or 9619 00 90

All goods

6

6

12


9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques

6

6

12


9702

Original engravings, prints and lithographs

6

6

12


9703

Original sculptures and statuary, in any material

6

6

12


9705

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]

6

6

12


9706

Antiques of an age exceeding one hundred years

6

6

12


9804

Other Drugs and medicines intended for personal use

6

6

12


-

Lottery run by State Governments
  Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
  Explanation 2.-
  (1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.
  (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

6

6

12


3406

Handcrafted candles

6

6

12


4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39

Handbags including pouches and purses; jewellery box

6

6

12


4416, 4421 99 90

Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)

6

6

12


4414 00 00

Wooden frames for painting, photographs, mirrors etc

6

6

12


4420

Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]

6

6

12


4503 90 90 4504 90

Art ware of cork [including articles of sholapith]

6

6

12


6117, 6214

Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece

6

6

12


6802

Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)

6

6

12


6815 99 90

Stone art ware, stone inlay work

6

6

12


6912 00 10 6912 00 20

Tableware and kitchenware of clay and terracotta, other clay articles

6

6

12


6913 90 00

Statuettes & other ornamental ceramic articles (incl blue potteries)

6

6

12


7009 92 00

Ornamental framed mirrors

6

6

12


7018 90 10

Glass statues [other than those of crystal]

6

6

12


7020 00 90

Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]

6

6

12


7326 90 99

Art ware of iron

6

6

12


7419 99

Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

6

6

12


7616 99 90

Aluminium art ware

6

6

12


8306

Bells, gongs and like, non-electric, of base metal;
  statuettes, and other ornaments, of base metal;
  photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)

6

6

12


9405 10

Handcrafted lamps (including panchloga lamp)

6

6

12


9401 50, 9403 80

Furniture of bamboo, rattan and cane

6

6

12


9503

Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

6

6

12


9504

Ganjifa card

6

6

12


9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material

6

6

12


9602

Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)

6

6

12


9701

Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)

6

6

12


9703

Original sculptures and statuary, in metal, stone or any other material

6

6

12


Any Chapter

Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software

6

6

12


1107

Malt, whether or not roasted

9

9

18


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

9

9

18


1404 90 10

Bidi wrapper leaves (tendu)

9

9

18


1404 90 50

Indian katha

9

9

18


1517 10

All goods i.e. Margarine, Linoxyn

9

9

18


1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

9

9

18


1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

9

9

18


1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

9

9

18


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]

9

9

18


1704

Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionary]

9

9

18


1804

Cocoa butter, fat and oil

9

9

18


1805

Cocoa powder, not containing added sugar or sweetening matter

9

9

18


1806

Chocolates and other food preparations containing cocoa

9

9

18


1901[other than 1901 20 00]

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 [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]

9

9

18


1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]

9

9

18


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[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products

9

9

18


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

9

9

18


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

9

9

18


2104

Soups and broths and preparations therefor; homogenised composite food preparations

9

9

18


2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

9

9

18


2106

Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]

9

9

18


2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles

9

9

18


2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages]

9

9

18


2207

Ethyl alcohol and other spirits, denatured, of any strength[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]

9

9

18


2209

Vinegar and substitutes for vinegar obtained from acetic acid

9

9

18


2515 12 20, 2515 12 90

Marble and travertine, other than blocks

9

9

18


2516 12 00

Granite, other than blocks

9

9

18


2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

9

9

18


2620

Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

9

9

18


2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste

9

9

18


2706

Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

9

9

18


2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

9

9

18


2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

9

9

18


2710

Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]

9

9

18


2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]

9

9

18


2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

9

9

18


2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

9

9

18


2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

9

9

18


2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

9

9

18


28

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid]

9

9

18


29

All organic chemicals other than giberellic acid

9

9

18


30

Nicotine polacrilex gum

9

9

18


3102

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

9

9

18


3103

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

9

9

18


3104

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

9

9

18


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, which are clearly not to be used as fertilizers

9

9

18


3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)

9

9

18


3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)

9

9

18


3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

9

9

18


3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

9

9

18


3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

9

9

18


3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

9

9

18


3207

Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes

9

9

18


3208

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

9

9

18


3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like

9

9

18


3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

9

9

18


3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather

9

9

18


3211 00 00

Prepared driers

9

9

18


3212

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

9

9

18


3213

Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings

9

9

18


3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

9

9

18


3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

9

9

18


3303

Perfumes and toilet waters

9

9

18


3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]

9

9

18


3305

Preparations for use on the hair [except Mehendi pate in Cones]

9

9

18


3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]

9

9

18


3307

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]

9

9

18


3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

9

9

18


3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]

9

9

18


3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals

9

9

18


3404

Artificial waxes and prepared waxes

9

9

18


3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404

9

9

18


3407

Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

9

9

18


3501

Casein, caseinates and other casein derivatives; casein glues

9

9

18


3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives

9

9

18


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

9

9

18


3504

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein

9

9

18


3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

9

9

18


3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

9

9

18


3507

Enzymes, prepared enzymes

9

9

18


3601

Propellant powders

9

9

18


3602

Prepared explosives, other than propellant powders; such as Industrial explosives

9

9

18


3603

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

9

9

18


3604

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles

9

9

18


3605

Matches (other than handmade safety matches [3605 00 10])

9

9

18


3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters

9

9

18


3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)

9

9

18


3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

9

9

18


3703

Photographic paper, paperboard and textiles, sensitised, unexposed

9

9

18


3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

9

9

18


3706

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

9

9

18


3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

9

9

18


3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures

9

9

18


3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

9

9

18


3803 00 00

Tall oil, whether or not refined

9

9

18


3804

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates

9

9

18


3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

9

9

18


3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

9

9

18


3807

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch

9

9

18


3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II]

9

9

18


3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

9

9

18


3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

9

9

18


3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils

9

9

18


3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber

9

9

18


3813

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

9

9

18


3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

9

9

18


3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

9

9

18


3816

Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801

9

9

18


3817

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902

9

9

18


3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]

9

9

18


3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

9

9

18


3820

Anti-freezing preparations and prepared de-icing fluids

9

9

18


3821

Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

9

9

18


3823

Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols

9

9

18


3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included

9

9

18


3825

Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]

9

9

18


3901 to 3913

All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms

9

9

18


3914

Ion exchangers based on polymers of headings 3901 to 3913, in primary forms

9

9

18


3916

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

9

9

18


3917

Tubes, pipes and hoses, and fittings therefor, of plastics

9

9

18


3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics

9

9

18


3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

9

9

18


3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

9

9

18


3921

Other plates, sheets, film, foil and strip, of plastics

9

9

18


3922

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics

9

9

18


3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in Sl. No. 80AA in Schedule II])

9

9

18


3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

9

9

18


3925

Builder's wares of plastics, not elsewhere specified

9

9

18


3926

Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]

9

9

18


4002

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)

9

9

18


4003

Reclaimed rubber in primary forms or in plates, sheets or strip

9

9

18


4004

powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)

9

9

18


4005

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

9

9

18


4006

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

9

9

18


4007

Vulcanised rubber thread and cord, other than latex rubber thread

9

9

18


4008

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

9

9

18


4009

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

9

9

18


4010

Conveyor or transmission belts or belting, of vulcanised rubber

9

9

18


4011

Rear Tractor tyres and rear tractor tyre tubes

9

9

18


4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber

9

9

18


4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]

9

9

18


4014

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]

9

9

18


4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]

9

9

18


4016

Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands

9

9

18


4017

Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber

9

9

18


4201

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material

9

9

18


4202

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]

9

9

18


[4203

Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]

9

9

18


4205

Other articles of leather or of composition leather

9

9

18


4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons

9

9

18


4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.

9

9

18


4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303

9

9

18


4303

Articles of apparel, clothing accessories and other articles of furskin

9

9

18


4304

Artificial fur and articles thereof

9

9

18


4403

Wood in the rough

9

9

18


4407

Wood sawn or chipped

9

9

18


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 [other than for match splints]

9

9

18


4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-joint[other than bamboo flooring]

9

9

18


4410

Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards

9

9

18


4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards

9

9

18


4412

Plywood, veneered panels and similar laminated wood

9

9

18


4413

Densified wood, in blocks, plates, strips, or profile shapes

9

9

18


4414

Wooden frames for paintings, photographs, mirrors or similar objects

9

9

18


4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]

9

9

18


4421

Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware

9

9

18


44 or any Chapter

Resin bonded bamboo mat board, with or without veneer in between

9

9

18


44 or any Chapter

Bamboo flooring tiles

9

9

18


4501

Waste cork; crushed, granulated or ground cork

9

9

18


4803

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

9

9

18


4806 [Except 4806 20 00, 4806 40 10]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)

9

9

18


4809

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

9

9

18


4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]

9

9

18


4812

Filter blocks, slabs and plates, of paper pulp

9

9

18


4813

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

9

9

18


4814

Wall paper and similar wall coverings; window transparencies of paper

9

9

18


4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

9

9

18


4817 [Except 4817 30]

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]

9

9

18


4818

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres

9

9

18


4819 20

Cartons, boxes and cases of non-corrugated paper or paper board

9

9

18


4820

Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]

9

9

18


4821

Paper or paperboard labels of all kinds, whether or not printed

9

9

18


4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

9

9

18


4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles]

9

9

18


5402, 5404, 5406

All goods other than synthetic filament yarns

9

9

18


5403, 5405, 5406

All goods other than artificial filament yarns

9

9

18


5501, 5502

Synthetic or artificial filament tow

9

9

18


5503, 5504, 5506, 5507

Synthetic or artificial staple fibres

9

9

18


5505

Waste of manmade fibres

9

9

18


56012200

Cigarette Filter rods

9

9

18


6401

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

9

9

18


6402

Other footwear with outer soles and uppers of rubber or plastics

9

9

18


6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

9

9

18


6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

9

9

18


6405

Other footwear

9

9

18


6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

9

9

18


6501

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt other than textile caps

9

9

18


6502

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed

9

9

18


6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

9

9

18


6505

Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

9

9

18


6506

Other headgear, whether or not lined or trimmed

9

9

18


6507

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

9

9

18


6702

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
  **

9

9

18


6703

Wool or other animal hair or other textile materials, prepared for use in making wigs or the like

9

9

18


6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

9

9

18


6801

Setts, curbstones and flagstones, of natural stone (except slate)

9

9

18


6802

Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of except the items covered in Sl. No. 123 in Schedule I

9

9

18


6803

Worked slate and articles of slate or of agglomerated slate

9

9

18


6804

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials

9

9

18


6805

Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up

9

9

18


6806

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69

9

9

18


6807

Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)

9

9

18


6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders

9

9

18


6809

Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented

9

9

18


6810

Articles of cement, of concrete or of artificial stone, whether or not reinforced

9

9

18


6811

Articles of asbestos-cement, of cellulose fibre-cement or the like

9

9

18


6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

9

9

18


6813

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials

9

9

18


6814

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials

9

9

18


6815

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ]

9

9

18


6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths

9

9

18


6902

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths

9

9

18


6903

Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths

9

9

18


6904

Ceramic flooring blocks, support or filler tiles and the like

9

9

18


6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods

9

9

18


6906

Ceramic pipes, conduits, guttering and pipe fittings

9

9

18


6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics

9

9

18


6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods

9

9

18


6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures

9

9

18


6914

Other ceramic articles

9

9

18


7002

Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked

9

9

18


7003

Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

9

9

18


7004

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

9

9

18


7005

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

9

9

18


7006 00 00

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

9

9

18


7007

Safety glass, consisting of toughened (tempered) or laminated glass

9

9

18


7008

Multiple-walled insulating units of glass

9

9

18


7009

Glass mirrors, whether or not framed, including rear-view mirrors

9

9

18


7010

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

9

9

18


7011

Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like

9

9

18


7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

9

9

18


7014

Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked

9

9

18


7015

Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses

9

9

18


7016

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms

9

9

18


7017

Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated

9

9

18


7018

Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter

9

9

18


7019

Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)

9

9

18


7020

Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]

9

9

18


7201

Pig iron and spiegeleisen in pigs, blocks or other primary forms

9

9

18


7202

Ferro-alloys

9

9

18


7203

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms

9

9

18


7204

Ferrous waste and scrap; remelting scrap ingots of iron or steel

9

9

18


7205

Granules and powders, of pig iron, spiegeleisen, iron or steel

9

9

18


7206

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)

9

9

18


7207

Semi-finished products of iron or non-alloy steel

9

9

18


7208 to 7212

All flat-rolled products of iron or non-alloy steel

9

9

18


7213 to 7215

All bars and rods, of iron or non-alloy steel

9

9

18


7216

Angles, shapes and sections of iron or non-alloy steel

9

9

18


7217

Wire of iron or non-alloy steel

9

9

18


7218

Stainless steel in ingots or other primary forms; semi-finished products of stainless steel

9

9

18


7219, 7220

All flat-rolled products of stainless steel

9

9

18


7221, 7222

All bars and rods, of stainless steel

9

9

18


7223

Wire of stainless steel

9

9

18


7224

Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel

9

9

18


7225, 7226

All flat-rolled products of other alloy steel

9

9

18


7227, 7228

All bars and rods of other alloy steel.

9

9

18


7229

Wire of other alloy steel

9

9

18


7301

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

9

9

18


7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails

9

9

18


7303

Tubes, pipes and hollow profiles, of cast iron

9

9

18


7304

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

9

9

18


7305

Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel

9

9

18


7306

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

9

9

18


7307

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

9

9

18


7308

Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridgesections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]

9

9

18


7309

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

9

9

18


7310

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

9

9

18


7311

Containers for compressed or liquefied gas, of iron or steel

9

9

18


7312

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

9

9

18


7313

Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel

9

9

18


7314

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel

9

9

18


7315

Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90

9

9

18


7316

Anchors, grapnels and parts thereof, of iron or steel

9

9

18


7317

Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

9

9

18


7318

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel

9

9

18


7319

Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included

9

9

18


7320

Springs and leaves for springs, of iron and steel

9

9

18


7321

Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

9

9

18


7322

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel

9

9

18


7323

Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

9

9

18


7323 9410

Ghamella

9

9

18


7324

Sanitary ware and parts thereof, of iron and steel

9

9

18


7325

Other cast articles of iron or steel

9

9

18


7326

Other articles of iron and steel

9

9

18


7401

Copper mattes; cement copper (precipitated copper)

9

9

18


7402

Unrefined copper; copper anodes for electrolytic refining

9

9

18


7403

Refined copper and copper alloys, unwrought

9

9

18


7404

Copper waste and scrap

9

9

18


7405

Master alloys of copper

9

9

18


7406

Copper powders and flakes

9

9

18


7407

Copper bars, rods and profiles

9

9

18


7408

Copper wire

9

9

18


7409

Copper plates, sheets and strip, of a thickness exceeding 0.15 mm

9

9

18


7410

Copper foils

9

9

18


7411

Copper tubes and pipes

9

9

18


7412

Copper tube or pipe fittings (for example, couplings, elbows, sleeves)

9

9

18


7413

Stranded wires and cables

9

9

18


7415

Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper

9

9

18


7418

All goods [other than table, kitchen or other household articles of copper; Utensils]

9

9

18


7419

Other articles of copper [other than Brass Kerosene Pressure Stove]

9

9

18


7501

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy

9

9

18


7502

Unwrought nickel

9

9

18


7503

Nickel waste and scrap

9

9

18


7504

Nickel powders and flakes

9

9

18


7505

Nickel bars, rods, profiles and wire

9

9

18


7506

Nickel plates, sheets, strip and foil

9

9

18


7507

Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

9

9

18


7508

Other articles of nickel

9

9

18


7601

[Unwrought] Aluminium

9

9

18


7602

Aluminium waste and scrap

9

9

18


7603

Aluminium powders and flakes

9

9

18


7604

Aluminium bars, rods and profiles

9

9

18


7605

Aluminium wire

9

9

18


7606

Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm

9

9

18


7607

Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm

9

9

18


7608

Aluminium tubes and pipes

9

9

18


7609

Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

9

9

18


7610

Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures

9

9

18


7611

Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

9

9

18


7612

Aluminium casks, drums, cans, boxes, etc.

9

9

18


7613

Aluminium containers for compressed or liquefied gas

9

9

18


7614

Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated

9

9

18


7615

All goods [other than table, kitchen or other household articles, of aluminium; Utensils]

9

9

18


7616

Other articles of aluminium

9

9

18


7801

Unwrought lead

9

9

18


7802

Lead waste and scrap

9

9

18


7804

Lead plates, sheets, strip and foil; lead powders and flakes

9

9

18


7806

Other articles of lead (including sanitary fixtures and Indian lead seals)

9

9

18


7901

Unwrought zinc

9

9

18


7902

Zinc waste and scrap

9

9

18


7903

Zinc dust, powders and flakes

9

9

18


7904

Zinc bars, rods, profiles and wire

9

9

18


7905

Zinc plates, sheets, strip and foil

9

9

18


7907

Other articles of zinc including sanitary fixtures

9

9

18


8001

Unwrought tin

9

9

18


8002

Tin waste and scrap

9

9

18


8003

Tin bars, rods, profiles and wire

9

9

18


8007

Other articles of tin

9

9

18


8101 to 8112

Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap

9

9

18


8113

Cermets and articles thereof, including waste and scrap

9

9

18


8202

Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)

9

9

18


8203

Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools

9

9

18


8204

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles

9

9

18


8205

Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks

9

9

18


8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

9

9

18


8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

9

9

18


8208

Knives and cutting blades, for machines or for mechanical appliances

9

9

18


8209

Plates, sticks, tips and the like for tools, unmounted, of cermets

9

9

18


8210 00 00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink

9

9

18


8212

Razors and razor blades (including razor blade blanks in strips)

9

9

18


8213 00 00

Scissors, tailors' shears and similar shears, and blades therefor

9

9

18


8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]

9

9

18


8301

Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal

9

9

18


8302

Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal

9

9

18


8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal

9

9

18


8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

9

9

18


8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal

9

9

18


8307

Flexible tubing of base metal, with or without fittings

9

9

18


8308

Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal

9

9

18


8309

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal

9

9

18


8310

Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405

9

9

18


8311

Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

9

9

18


84

Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

9

9

18


84 or 85

Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

9

9

18


8401

Nuclear reactors; machinery and apparatus for isotopes separation

9

9

18


8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers

9

9

18


8403

Central heating boilers other than those of heading 8402

9

9

18


8404

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

9

9

18


8405

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

9

9

18


8406

Steam turbines and other vapour turbines

9

9

18


8410

Hydraulic turbines, water wheels, and regulators therefor

9

9

18


8411

Turbo-jets, turbo-propellers and other gas turbines other than aircraft engines

9

9

18


8412

Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]

9

9

18


8413

Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]

9

9

18


8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps

9

9

18


8416

Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

9

9

18


8417

Industrial or laboratory furnaces and ovens, including incinerators, non-electric

9

9

18


8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415

9

9

18


8419

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters,non-electric other than Solar water heater and system

9

9

18


8420

Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]

9

9

18


8421

Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases

9

9

18


8422 20 00, 8422 30 00, 8422 40 00, 8422 90 [other than 8422 11 00, 8422 19 00]

Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]

9

9

18


8423

Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds

9

9

18


8424

Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; Nozzles for drip irrigation equipment or nozzles for sprinklers]

9

9

18


8425

Pulley tackle and hoists other than skip hoists; winches and capstans; jacks

9

9

18


8426

Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

9

9

18


8427

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

9

9

18


8428

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

9

9

18


8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

9

9

18


8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

9

9

18


8431

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

9

9

18


8435

Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages

9

9

18


8438

Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils

9

9

18


8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

9

9

18


8440

Book-binding machinery, including book-sewing machines

9

9

18


8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

9

9

18


8442

Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

9

9

18


8443

Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof

9

9

18


8444

Machines for extruding, drawing, texturing or cutting man-made textile materials

9

9

18


8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447

9

9

18


8446

Weaving machines (looms)

9

9

18


8447

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

9

9

18


8448

Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

9

9

18


8449

Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

9

9

18


8450

Household or laundry-type washing machines, including machines which both wash and dry

9

9

18


8451

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

9

9

18


8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

9

9

18


8454

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries

9

9

18


8455

Metal-rolling mills and rolls therefor

9

9

18


8456

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes

9

9

18


8457

Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal

9

9

18


8458

Lathes (including turning centres) for removing metal

9

9

18


8459

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458

9

9

18


8460

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

9

9

18


8461

Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included

9

9

18


8462

Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above

9

9

18


8463

Other machine-tools for working metal, or cermets, without removing material

9

9

18


8464

Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

9

9

18


8465

Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

9

9

18


8466

Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand

9

9

18


8467

Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor

9

9

18


8468

Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances

9

9

18


8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

9

9

18


8471

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

9

9

18


8472

Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]

9

9

18


8473

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472

9

9

18


8474

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

9

9

18


8475

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware

9

9

18


8476

Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines

9

9

18


8477

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter

9

9

18


8478

Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter

9

9

18


8479

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting machines]

9

9

18


8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

9

9

18


8481

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves

9

9

18


8482

Ball bearing, Roller Bearings

9

9

18


8483

Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

9

9

18


8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

9

9

18


8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories

9

9

18


8487

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

9

9

18


8501

Electric motors and generators (excluding generating sets)

9

9

18


8502

Electric generating sets and rotary converters

9

9

18


8503

Parts suitable for use solely or principally with the machines of heading 8501 or 8502

9

9

18


8504

Electrical transformers, static converters (for example, rectifiers) and inductors, other than charger or charging station for Electrically operated vehicles.

9

9

18


8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads

9

9

18


8506

Primary cells and primary batteries

9

9

18


8507 60 00

Lithium-ion Batteries

9

9

18


8507

Lithium-ion accumulators (other than battery) including lithium-ion power bank

9

9

18


8508

Vacuum cleaners

9

9

18


8509

Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]

9

9

18


8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

9

9

18


8512

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

9

9

18


8513

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

9

9

18


8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss

9

9

18


8515

Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets

9

9

18


8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

9

9

18


8517

Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]

9

9

18


8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set

9

9

18


8519

Sound recording or reproducing apparatus

9

9

18


8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

9

9

18


8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

9

9

18


8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

9

9

18


8525

Closed-circuit television (CCTV) transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]

9

9

18


8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

9

9

18


8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;

9

9

18


8528

Television set (including LCD or LED television) of screen size not exceeding 32 inches

9

9

18


8528

Computer monitors not exceeding 32 inches, Set top Box for Television (TV)

9

9

18


8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

9

9

18


8530

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)

9

9

18


8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530

9

9

18


8532

Electrical capacitors, fixed, variable or adjustable (pre-set)

9

9

18


8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors

9

9

18


8534 00 00

Printed Circuits

9

9

18


8535

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

9

9

18


8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables

9

9

18


8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

9

9

18


8538

Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537

9

9

18


8539

Electrical Filaments or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]

9

9

18


8540

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

9

9

18


8541

Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals

9

9

18


8542

Electronic integrated circuits

9

9

18


8543

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

9

9

18


8544

Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

9

9

18


8545

Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

9

9

18


8546

Electrical insulators of any material

9

9

18


8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

9

9

18


8548

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

9

9

18


8609

Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]

9

9

18


8702

Buses for use in public transport which exclusively run on Bio-fuels

9

9

18


8703

Following motor vehicles of length not exceeding 4000 mm, namely: -
  (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
  (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department

9

9

18


8704

Refrigerated motor vehicles

9

9

18


8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)

9

9

18


8708

Following parts of tractors namely:
  a. Rear Tractor wheel rim,
  b. tractor centre housing,
  c. tractor housing transmission,
  d. tractor support front axle

9

9

18


8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

9

9

18


8715

Baby carriages and parts thereof

9

9

18


8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]

9

9

18


8801

Balloons and dirigibles, gliders and other non-powered aircraft

9

9

18


8804

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof

9

9

18


8805

Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof

9

9

18


8908 00 00

Vessels and other floating structures for breaking up

9

9

18


9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

9

9

18


9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]

9

9

18


9004

Spectacles [other than corrective]; goggles including those for correcting vision

9

9

18


9005

Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

9

9

18


9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

9

9

18


9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

9

9

18


9008

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

9

9

18


9010

Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens

9

9

18


9011

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

9

9

18


9012

Microscopes other than optical microscopes; diffraction apparatus

9

9

18


9013

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

9

9

18


9014

Direction finding compasses; other navigational instruments and appliances

9

9

18


9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

9

9

18


9016

Balances of a sensitivity of 5 cg or better, with or without weights

9

9

18


9017

Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter

9

9

18


9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like

9

9

18


9023

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

9

9

18


9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

9

9

18


9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

9

9

18


9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

9

9

18


9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

9

9

18


9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

9

9

18


9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

9

9

18


9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations

9

9

18


9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

9

9

18


9032

Automatic regulating or controlling instruments and apparatus

9

9

18


9033

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

9

9

18


9101

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal

9

9

18


9102

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101

9

9

18


9103

Clocks with watch movements, excluding clocks of heading 9104

9

9

18


9104

Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels

9

9

18


9105

Other clocks

9

9

18


9106

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)

9

9

18


9107

Time switches with clock or watch movement or with synchronous motor

9

9

18


9108

Watch movements, complete and assembled

9

9

18


9109

Clock movements, complete and assembled

9

9

18


9114

Other clock or watch parts

9

9

18


9110

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

9

9

18


9111

Watch cases and part thereof

9

9

18


9112

Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof

9

9

18


9113

Watch straps, watch bands and watch bracelets, and parts thereof”;

9

9

18


9201

Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments

9

9

18


9202

Other string musical instruments (for example, guitars, violins, harps)

9

9

18


9205

Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs

9

9

18


9206 00 00

Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)

9

9

18


9207

Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)

9

9

18


9208

Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments

9

9

18


9209

Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds

9

9

18


9301

Military weapons other than revolvers, pistols

9

9

18


9303

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)

9

9

18


9304

Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307

9

9

18


9305

Parts and accessories of articles of headings 9301 to 9304

9

9

18


9306

Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads

9

9

18


9307

Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

9

9

18


9401 [other than 9401 10 00]

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]

9

9

18


9402

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles

9

9

18


9403

Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof

9

9

18


9404

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]

9

9

18


9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]

9

9

18


9406

Prefabricated buildings

9

9

18


9503

Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)

9

9

18


9504

Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]

9

9

18


9505

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes

9

9

18


9506

Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]

9

9

18


9508

Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]

9

9

18


9602

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

9

9

18



9606 21 00, 9606 22 00, 9606 29, 9606 30

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

9

9

18

9603 [other than 9603 10 00]

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]

9

9

18


9604 00 00

Hand sieves and hand riddles

9

9

18


9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

9

9

18


9608

Fountain pens, stylograph pens

9

9

18


9610 00 00

Boards, with writing or drawing surface, whether or not framed

9

9

18


9611

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks

9

9

18


9612

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

9

9

18


9613

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks

9

9

18


9616

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations

9

9

18


9617

Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners

9

9

18


9618

Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing

9

9

18


9620 00 00

Monopods, bipods, tripods and similar articles

9

9

18


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:
  (1) industrial plant,
  (2) irrigation project,
  (3) power project,
  (4) mining project,
  (5) project for the exploration for oil or other minerals, and
  (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
  and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

9

9

18


9802

Laboratory chemicals

9

9

18


4011 70 00

Tyre for tractors

9

9

18


4013 90 49

Tube for tractor tyres

9

9

18


8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

9

9

18


8413 81 90

Hydraulic Pumps for Tractors

9

9

18


8708 10 10

Bumpers and parts thereof for tractors

9

9

18


8708 30 00

Brakes assembly and its parts thereof for tractors

9

9

18


8708 40 00

Gear boxes and parts thereof for tractors

9

9

18


8708 50 00

Transaxles and its parts thereof for tractors

9

9

18


8708 70 00

Road wheels and parts and accessories thereof for tractors

9

9

18


8708 91 00

(i) Radiator assembly for tractors and parts thereof
  (ii) Cooling system for tractor engine and parts thereof

9

9

18


8708 92 00

Silencer assembly for tractors and parts thereof

9

9

18


8708 93 00

Clutch assembly and its parts thereof for tractors

9

9

18


8708 94 00

Steering wheels and its parts thereof for tractor

9

9

18


8708 99 00

Hydraulic and its parts thereof for tractors

9

9

18


8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors

9

9

18


Any Chapter

Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software

9

9

18


Any Chapter

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019.
 
  Explanation. For the purpose of this entry,–
  (i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
  (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).
  (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
  (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.
  (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.

9

9

18


Any Chapter

Goods which are not specified in Schedule I, II, IV, V or VI

9

9

18


1703

Molasses

14

14

28


2106 90 20

Pan masala

14

14

28


2202 10

All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured

14

14

28


2202 99 90

Caffeinated Beverages

14

14

28


2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

14

14

28


2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

14

14

28


2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]

14

14

28


2515 12 20, 2515 12 90

Marble and travertine, other than blocks

14

14

28


2516 12 00

Granite, other than blocks

14

14

28


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


4011

New pneumatic tyres, of rubber other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres; and of a kind used on aircraft

14

14

28


8407

Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]

14

14

28


8408

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

14

14

28


8409

Parts suitable for use solely or principally with the engines of heading 8407 or 8408

14

14

28


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


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


8422

Dish washing machines, household [8422 11 00] and other [8422 19 00]

14

14

28


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


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


8525

Digital cameras and videocamera recorders other than CCTV

14

14

28


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 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]

14

14

28


8701

Road tractors for semi-trailers of engine capacity more than 1800 cc

14

14

28


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


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


8704

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]

14

14

28


8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

14

14

28


8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

14

14

28


8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

14

14

28


8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

14

14

28


8714

Parts and accessories of vehicles of headings 8711

14

14

28


8802

Aircrafts for personal use

14

14

28


8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes

14

14

28


9302

Revolvers and pistols, other than those of heading 9303 or 9304

14

14

28


9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

14

14

28


9804

All dutiable articles intended for personal use

14

14

28


Any Chapter

Lottery authorized by State Governments
  Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
  Explanation 2.-
  (1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.
  (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010

14

14

28


Any Chapter

Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club

14

14

28


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


7105

Dust and powder of natural or synthetic precious or semi-precious stones

1.5

1.5

3


7106

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form

1.5

1.5

3


7107

Base metals clad with silver, not further worked than semi-manufactured

1.5

1.5

3


7108

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form

1.5

1.5

3


7109

Base metals or silver, clad with gold, not further worked than semi-manufactured

1.5

1.5

3


7110

Platinum, unwrought or in semi-manufactured forms, or in powder form

1.5

1.5

3


7111

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured

1.5

1.5

3


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


7113

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal

1.5

1.5

3


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


7115

Other articles of precious metal or of metal clad with precious metal

1.5

1.5

3


7116

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

1.5

1.5

3


7117

Imitation jewellery other than bangles of lac/shellac

1.5

1.5

3


7118

Coin

1.5

1.5

3


7113 11 10

Silver filigree work

1.5

1.5

3


7117

Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)

1.5

1.5

3


7102

All goods

0.125

0.125

0.25


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


7104

Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport

0.125

0.125

0.25


101

Live asses, mules and hinnies

0

0

0


102

Live bovine animals

0

0

0


103

Live swine

0

0

0


104

Live sheep and goats

0

0

0


105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

0

0

0


106

Other live animal such as Mammals, Birds, Insects

0

0

0


201

Meat of bovine animals, fresh and chilled.

0

0

0


0203
  0204
  0205
  0206
  0207
  0208
  0209

All goods, fresh or chilled

0

0

0


0202
  0203
  0204
  0205
  0206
  0207
  0208
  0209
  0210

All goods [other than fresh or chilled] 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]

0

0

0


3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]

0

0

0


301

Live fish.

0

0

0


302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

0

0

0


0304
  0306
  0307
  0308

All goods, fresh or chilled

0

0

0


0303
  0304
  0305
  0306
  0307
  0308

All goods [other than fresh or chilled] and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]

0

0

0


401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

0

0

0


403

Curd; Lassi; Butter milk

0

0

0


406

Chena or paneer, 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 in the ANNEXURE I];

0

0

0


407

Birds' eggs, in shell, fresh, preserved or cooked

0

0

0


409

Natural honey, 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 in the ANNEXURE I]

0

0

0


501

Human hair, unworked, whether or not washed or scoured; waste of human hair

0

0

0


504

All goods, fresh or chilled

0

0

0


504

All goods [other than fresh or chilled] 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]

0

0

0


506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

0

0

0


0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

0

0

0


511

Semen including frozen semen

0

0

0


6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

0

0

0


701

Potatoes, fresh or chilled.

0

0

0


702

Tomatoes, fresh or chilled.

0

0

0


703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0

0

0


704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0

0

0


705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

0

0

0


706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0

0

0


707

Cucumbers and gherkins, fresh or chilled.

0

0

0


708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0

0

0


709

Other vegetables, fresh or chilled.

0

0

0


710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

0

0

0


711

Vegetables 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

0

0

0


712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

0

0

0


713

Dried leguminous vegetables, shelled, whether or not skinned or split 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.

0

0

0


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 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]

0

0

0


8

Dried makhana, whether or not shelled or peeled 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]

0

0

0


801

Coconuts, fresh or dried, whether or not shelled or peeled

0

0

0


801

Brazil nuts, fresh, whether or not shelled or peeled

0

0

0


802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

0

0

0


803

Bananas, including plantains, fresh or dried

0

0

0


804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

0

0

0


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), fresh.

0

0

0


806

Grapes, fresh

0

0

0


807

Melons (including watermelons) and papaws (papayas), fresh.

0

0

0


808

Apples, pears and quinces, fresh.

0

0

0


809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

0

0

0


810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

0

0

0


813

Tamarind dried

0

0

0


814

Peel of citrus fruit or melons (including watermelons), fresh.

0

0

0


07, 09 or 10

All goods of seed quality

0

0

0


901

Coffee beans, not roasted

0

0

0


902

Unprocessed green leaves of tea

0

0

0


909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

0

0

0


0910 11 10

Fresh ginger, other than in processed form

0

0

0


0910 30 10

Fresh turmeric, other than in processed form

0

0

0


1001

Wheat and meslin 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1002

Rye 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1003

Barley 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1004

Oats 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1005

Maize (corn) 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1006

Rice 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1007

Grain sorghum 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1101

Wheat or meslin flour 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1103

Cereal groats, meal and pellets 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1104

Cereal grains hulled

0

0

0


1105

Flour, powder, flakes, granules or pellets of potatoes 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


1106 10 10

Guar Meal

0

0

0


12

All goods of seed quality

0

0

0


1201

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

0

0

0


1202

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

0

0

0


1204

Linseed, whether or not broken, of seed quality.

0

0

0


1205

Rape or colza seeds, whether or not broken, of seed quality.

0

0

0


1206

Sunflower seeds, whether or not broken, of seed quality.

0

0

0


1207

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

0

0

0


1209

Seeds, fruit and spores, of a kind used for sowing.

0

0

0


1210

Hop cones, fresh.

0

0

0


1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets

0

0

0


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, fresh or chilled.

0

0

0


1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

0

0

0


1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

0

0

0


1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

0

0

0


1301

Lac and Shellac

0

0

0


1401

Sal leaves, siali leaves, sisal leaves, sabai grass

0

0

0


1404 90 40

Betel leaves

0

0

0


1404 90 60

Coconut shell, unworked

0

0

0


1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks

0

0

0


1701 or 1702

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar

0

0

0


1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

0

0

0


1905

Pappad, by whatever name it is known, except when served for consumption

0

0

0


1905

Bread (branded or otherwise), except when served for consumption and pizza bread

0

0

0


2106

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

0

0

0


2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

0

0

0


2201

Non-alcoholic Toddy, Neera including date and palm neera

0

0

0


2202 90 90

Tender coconut water 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


2306

De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018

0

0

0


2306

Cotton seed oil cake

0

0

0


2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water

0

0

0


2716 00 00

Electrical energy

0

0

0


2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

0

0

0


3002

Human Blood and its components

0

0

0


3006

All types of contraceptives

0

0

0


3101

All goods and organic manure 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

0

0

0


3825

Municipal waste, sewage sludge, clinical waste

0

0

0


3926

Plastic bangles

0

0

0


4014

Condoms and contraceptives

0

0

0


4401

Firewood or fuel wood

0

0

0


4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

0

0

0


44 OR 68

Deities made of stone, marble or wood

0

0

0


46

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope

0

0

0


46

Plates and cups made up of all kinds of leaves/flowers/bark

0

0

0


4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

0

0

0


4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

0

0

0


48 or 4907 or 71

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

0

0

0


4907

Cheques, lose or in book form

0

0

0


4901

Printed books, including Braille books

0

0

0


4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

0

0

0


4903

Children's picture, drawing or colouring books

0

0

0


4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated

0

0

0


4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

0

0

0


4907

Duty Credit Scrips

0

0

0


5001

Silkworm laying, cocoon

0

0

0


5002

Raw silk

0

0

0


5003

Silk waste

0

0

0


5101

Wool, not carded or combed

0

0

0


5102

Fine or coarse animal hair, not carded or combed

0

0

0


5103

Waste of wool or of fine or coarse animal hair

0

0

0


52

Gandhi Topi

0

0

0


52

Khadi yarn

0

0

0


50 to 55

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets

0

0

0


5303

Jute fibres, raw or processed but not spun

0

0

0


5305

Coconut, coir fibre

0

0

0


53

Coir pith compost 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

0

0

0


63

Indian National Flag

0

0

0


6703

Human hair, dressed, thinned, bleached or otherwise worked

0

0

0


6912 00 40

Earthen pot and clay lamps

0

0

0


69

Idols made of clay

0

0

0


7018

Glass bangles (except those made from precious metals)

0

0

0


7117

Bangles of lac/ shellac

0

0

0


8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry, other than ghamella.

0

0

0


8445

Charkha for hand spinning of yarns, including amber charkha

0

0

0


8446

Handloom [weaving machinery]

0

0

0


8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

0

0

0


8803

Parts of goods of heading 8801

0

0

0


9021

Hearing aids

0

0

0


92

Indigenous handmade musical instruments as listed in ANNEXURE II

0

0

0


9603

Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

0

0

0


9609

Slate pencils and chalk sticks

0

0

0


9610 00 00

Slates

0

0

0


9619 00 10 or 9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons

0

0

0


9803

Passenger baggage

0

0

0


Any chapter

Puja samagri namely,-
  (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
  (ii) Sacred thread (commonly known as yagnopavit);
  (iii) Wooden khadau;
  (iv) Panchamrit,
  (v) Vibhuti sold by religious institutions,
  (vi) Unbranded honey [proposed GST Nil]
  (vii) Wick for diya
  (viii) Roli
  (ix) Kalava (Raksha sutra)
  (x) Chandan tika

0

0

0


-

Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.

0

0

0


-

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grant

0

0

0


Any chapter

Parts for manufacture of hearing aids

0

0

0


Any Chapter except 71

Rakhi (other than those made of goods falling under Chapter 71)

0

0

0


Any Chapter

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause

0

0

0


2106 90 20

Pan-masala




60%

2202 10 10

Aerated waters




12%

2202 10 20

Lemonade




12%

2202 10 90

Others




12%

2401

Unmanufactured tobacco (without lime tube) – bearing a brand name




71%

2401

Unmanufactured tobacco (with lime tube) – bearing a brand name




65%

2401 30 00

Tobacco refuse, bearing a brand name




61%

2402 10 10

Cigar and cheroots




21% or Rs. 4170 per thousand, whichever is higher

2402 10 20

Cigarillos




21% or Rs. 4170 per thousand, whichever is higher

2402 20 10

Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres




5% + Rs.2076 per thousand

2402 20 20

Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres




5% + Rs.3668 per thousand

2402 20 30

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres




5% + Rs.2076 per thousand

2402 20 40

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres




5% + Rs.2747 per thousand

2402 20 50

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres




5% + Rs.3668 per thousand

2402 20 90

Other cigarettes containing tobacco




36% + Rs.4170 per thousand

2402 90 10

Cigarettes of tobacco substitutes




Rs.4006 per thousand

2402 90 20

Cigarillos of tobacco substitutes




12.5% or Rs. 4,006 per thousand whichever is higher

2402 90 90

Other




12.5% or Rs. 4,006 per thousand whichever is higher

2403 11 10

Hookah' or 'gudaku' tobacco bearing a brand name




72%

2403 11 10

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name




17%

2403 11 90

Other water pipe smoking tobacco not bearing a brand name.




11%

2403 19 10

Smoking mixtures for pipes and cigarettes




290%

2403 19 90

Other smoking tobacco bearing a brand name




49%

2403 19 90

Other smoking tobacco not bearing a brand name




11%

2403 91 00

“Homogenised” or “reconstituted” tobacco, bearing a brand name




72%

2403 99 10

Chewing tobacco (without lime tube)




160%

2403 99 10

Chewing tobacco (with lime tube)




142%

2403 99 10

Filter khaini




160%

2403 99 20

Preparations containing chewing tobacco




72%

2403 99 30

Jarda scented tobacco




160%

2403 99 40

Snuff




72%

2403 99 50

Preparations containing snuff




72%

2403 99 60

Tobacco extracts and essence bearing a brand name




72%

2403 99 60

Tobacco extracts and essence not bearing a brand name




65%

2403 99 70

Cut tobacco




20%

2403 99 90

Pan masala containing tobacco ‘Gutkha’




204%

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name




96%

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name




89%

2701

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




Rs.400 per tonne

2702

Lignite, whether or not agglomerated, excluding jet




Rs.400 per tonne

2703

Peat (including peat litter), whether or not agglomerated




Rs.400 per tonne

8702 10, 8702 20, 8702 30, 8702 90

Motor vehicles for the transport of not more than 13 persons, including the driver




15%

87

All old and used motor vehicles
  Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles.




NIL

8702 or 8703

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles




NIL

8703 10 10, 8703 80

Electrically operated vehicles, including three wheeled electric motor vehicles.




NIL

8703

Three wheeled vehicles




NIL

8703

Cars for physically handicapped persons, subject to the following conditions:
  a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
  b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.




NIL

8703 40, 8703 60

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
  (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




NIL

8703 40, 8703 60

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
  (b) Three wheeled vehicles
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




NIL

8703 40, 8703 60

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
  (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




NIL

8703 40, 8703 60

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
  (d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




15%

8704 50, 8703 70

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
  (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




NIL

8705 50, 8703 70

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
  (b) Three wheeled vehicles
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




NIL

8706 50, 8703 70

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
  (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




NIL

8707 50, 8703 70

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
  (d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




15%

8703

Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




NIL

8703 21 or 8703 22

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




1%

8703 31

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
  Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.




3%

8703

Motor vehicles of engine capacity not exceeding 1500 cc




17%

8703

Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B




20%

8703

Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
  Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.




22%

8711

Motorcycles of engine capacity exceeding 350 cc.




3%

8802

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




3%

8903

Yacht and other vessels for pleasure or sports




3%

Any chapter

All goods other than those mentioned at S. Nos. 1 to 55 above




Nil



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