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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of R evenue)

 

Notification No.1/2017-Central Tax (Rate)

 

New Delhi, the 28th June, 2017

 

G. S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 312[and sub-section (5) of section 15] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-

 

  1. 2.5 per cent. in respect of goods specified in Schedule I,a
  2. 6 per cent. in respect of goods specified in Schedule II,
  3. 9 per cent. in respect of goods specified in Schedule III,
  4. 14 per cent. in respect of goods specified in Schedule IV,
  5. 1.5 per cent. in respect of goods specified in Schedule V, 462[and]
  6. 0.125 per cent. in respect of goods specified in Schedule VI  463[and]
  7. 463[0.75 per cent. in respect of goods specified in Schedule VI]

 

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

 

Schedule I – 2.5%

 

S. No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

131[0202, 0203, 0204, 0205, 0206,0207, 0208, 0209, 0210

All goods [other than fresh or chilled] 464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

2.

132[406[0303, 0304, 0305, 0306, 0307, 0308, 0309]

All goods [other than fresh or chilled] 464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

133[3.

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

4.

0306

Crustaceans, whether in shell or not, frozen, dried, salted  or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

5.

0307

Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption

6.

0308

Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during]

7.

0401

Ultra High Temperature (UHT) milk

8.

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]

9.

0403

407[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]

463[9A

0403

Curd, Lassi, Butter milk, pre-packaged and labelled]

10.

0404

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

11.

0406

Chena or paneer 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

12.

0408

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.

13.

0409

Natural honey, 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

14.

0410

408[Insects and other edible products of animal origin, not elsewhere specified or included]

15.

0502

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

16.

0504

134[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]

17.

0505

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

18.

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.

19.

0508

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.

20.

0510

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.

 21.

0511

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

22.

7

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

313[23.

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen 135[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]

24.

0711

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]

25.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

26.

0714

 136[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, 464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]

 

27.

0801

137[Cashew nuts, whether or not shelled or peeled, desiccated coconuts]

28.

0802

Dried areca nuts, whether or not shelled or peeled

29.

104[0802, 0813]

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

43[29A.

0802

Walnuts, whether or not shelled]

30.

08

Dried makhana, whether or not shelled or peeled 135[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]

105[30A.

0804

Mangoes sliced, dried.]

31.

0806

Grapes, dried, and raisins

32.

0811

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

33.

0812

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

44[33A.

0813

Tamarind, dried]

34.

0814

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

35.

0901

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

36.

0902

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

37.

0903

Maté

38.

0904

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

39.

0905

Vanilla

40.

0906

Cinnamon and cinnamon-tree flowers

41.

0907

Cloves (whole fruit, cloves and stems)

42.

0908

Nutmeg, mace and cardamoms

43.

0909

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

44.

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

45.

10

All goods i.e. cereals, 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

46.

1001

Wheat and meslin 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

47.

1002

Rye 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

48.

1003

Barley 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

49.

1004

Oats 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

50.

1005

Maize (corn) 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

51.

1006

Rice 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

52.

1007

Grain sorghum 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

53.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

54.

1101

Wheat or meslin flour 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

55.

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

56.

1103

Cereal groats, meal and pellets, including suji and dalia, 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

57.

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]

58.

1105

Meal, powder, 135[Flour] flakes, granules and pellets of potatoes 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

59.

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 17[0713 ]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 42[464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

 

138[60.

1106 10 10

Guar meal]

61.

18[ 0713 ]

Guar gum refined split

62.

1109 00 00

Wheat gluten, whether or not dried

63.

12

All goods other than of seed quality

64.

1201

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

65.

1202

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

 66.

1203

Copra 139[other than of seed quality]

67.

1204

Linseed, whether or not broken other than of seed quality.

68.

1205

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

69.

1206

Sunflower seeds, whether or not broken other than of seed quality

70.

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

71.

1208

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

384[71A.

1209

Tamarind seeds meant for any use other than sowing]

72.

140[1210 20 00

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

73.

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

74.

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

75.

1301

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

76.

1301

Compounded asafoetida commonly known as heeng

242[76A.

13

Tamarind kernel powder]

77.

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)

78.

141[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]

242[78A.

1404 or 3305

Mehendi paste in cones]

79.

1507

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

80.

1508

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

81.

1509

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

82.

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

 83.

1511

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

84.

1512

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

85.

1513

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

86.

1514

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

87.

1515

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

88.

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.

89.

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

90.

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

91.

1701

Beet sugar, cane sugar, 142[khandsari sugar]

463[91A

1701 & 1702]

474[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled]

92.

19[1702 or 1704]

143[Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa]

93.

1801

Cocoa beans whole or broken, raw or roasted

94.

1802

Cocoa shells, husks, skins and other cocoa waste

95.

1803

Cocoa paste whether or not de-fatted

96.

1901 20 00

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

97.

1902

Seviyan (vermicelli)

98.

1903

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

463[98A

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched  rice,  commonly  known  as  khoi,  parchedpaddy  or  rice  coated  with  sugar  or  gur, commonly known as Murki, pre-packaged and labelled.]

99.

1905

Pizza bread

105[99.A

1905 or 2106

Khakhra, plain chapatti or roti]

476[99B.

1905

Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]

100.

1905 40 00

Rusks, toasted bread and similar toasted products

45[100A.

2106

Roasted Gram] 135[idli/dosa batter, chutney powder]

101.

2106 90

Sweetmeats

105[101A.

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

102.

2201 90 10

Ice and snow

266[102A.

2207

257[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]]]

103.

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

7[103A.

2302

258[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 additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]]]]

242[103B.

2302

Rice bran (other than de-oiled rice bran)]

104.

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

105.

2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 46[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

 106.

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 47[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

107.

2306

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

108.

2307

Wine lees; argol

476[108A

2309

Fish Soluble Paste]

109.

2401

Tobacco leaves

110.

2502

Unroasted iron pyrites.

111.

144[2503

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

112.

2504

Natural graphite.

113.

2505

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

114.

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.

115.

2507

Kaolin and other kaolinic clays, whether or not calcined.

116.

2508

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

117.

2509

Chalk.

118.

2510

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

119.

2511

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

120.

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.

121.

2513

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

122.

2514

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

 123.

267[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]

314[123A.

2515 11 00

Marble and travertine, crude or roughly trimmed]

124.

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.

125.

2516 11 00

Granite crude or roughly trimmed

126.

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.

127.

2518

411[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; 2518 10 dolomite, Not calcined or sintered]

128.

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.

129.

2520

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

130.

2521

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

131.

2522

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

132.

2524

Asbestos

133.

2525

Mica, including splitting; mica waste.

134.

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.

135.

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 135[calculated on dry weight]

136.

2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

137.

2530

Mineral substances not elsewhere specified or included.

385[138.

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]

 139.

2601

Iron ores and concentrates, including roasted iron pyrites

140.

2602

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

141.

2603

Copper ores and concentrates.

142.

2604

Nickel ores and concentrates.

143.

2605

Cobalt ores and concentrates.

144.

2606

Aluminium ores and concentrates.

145.

2607

Lead ores and concentrates.

146.

2608

Zinc ores and concentrates.

147.

2609

Tin ores and concentrates.

148.

2610

Chromium ores and concentrates.]

149.

2611

Tungsten ores and concentrates.

150.

2612

Uranium or thorium ores and concentrates.

151.

2613

Molybdenum ores and concentrates.

152.

2614

Titanium ores and concentrates.

153.

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates.

154.

2616

Precious metal ores and concentrates.

155.

2617

Other ores and concentrates

156.

2618

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

135[156A.

2621

Fly Ash]

476[156B.

2619

Linz-Donawitz (LD) Slag ]

157.

27

Bio-gas

158.

2701

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

159.

2702

Lignite, whether or not agglomerated, excluding jet

160.

2703

Peat (including peat litter), whether or not agglomerated

161.

2704

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

162.

2705

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

462[163

2706

Tar distilled from coal, from lignite or from peat]

164.

2710

106[(a) kerosene oil PDS,

(b) The following bunker fuels for use in ships or vessels, namely,

i. IFO 180 CST

ii. IFO 380 CST]

354[iii. Marine Fuel 0.5% (FO)]

165.

484[2711 12 00, 2711 13 00, 2711 19 10]

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 243[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.

242[165 A.

485[2711 12 00, 2711 13 00, 2711 19 10]

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

166.

28

Thorium oxalate

167.

28

Enriched KBF4 (enriched potassium fluroborate)

 168.

28

Enriched elemental boron

169.

28

Nuclear fuel

170.

2805 11

Nuclear grade sodium

268[170A.

2809

Fertilizer grade phosphoric acid]

171.

2845

Heavy water and other nuclear fuels

172.

2853

Compressed air

173.

30

Insulin

174.

3002, 3006

Animal or Human Blood Vaccines

175.

30

Diagnostic kits for detection of all types of hepatitis

176.

30

Desferrioxamine injection or deferiprone

177.

30

Cyclosporin

178.

30

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

179.

30

Oral re-hydration salts

180.

3[30 or any chapter]

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

181.

30

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

105[181A.

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.]

463[181B

3006

Ostomy  appliances  including  pouch  or  flange,  stoma  adhesive  paste,  barrier  cream, irrigator kit, sleeves, belt, micro-pore tapes]

182.

3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers 464[, pre-packaged and labelled]

1[182A.

3102

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

182B.

3103

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

182C.

3104

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

182D.

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”]

183.

32

Wattle extract, quebracho extract, chestnut extract

184.

3202

Enzymatic preparations for pre-tanning

185.

3307 41 00

 49[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]

186.

3402

Sulphonated castor oil, fish oil or sperm oil

412[186A.

3816

Dolomite ramming mix

186B.

3826

Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]

377[187.

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: -

  1. frame filling;
  2. dipping of splints in the composition for match heads;
  3. filling of boxes with matches;
  4. pasting of labels on match boxes, veneers or cardboards;
  5. packaging]

387[105[187A.

3915

Waste, parings or scrap, of plastics.]]

188.

4001

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

105[188A.

4004 00 00

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

189.

145[4011 30 00

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

190.

4011, 4013

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

191.

4016

Erasers

106[191A.

4017

Waste or scrap of hard rubber.]

192.

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 dehaired or split

 193.

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

194.

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

195.

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

196.

4105

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

197.

4106

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

462[135[197A.

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

197B.

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

197C.

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

197D.

4114

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

197E.

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]

198.

4401

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

316[198A.

4501

Natural cork, raw or simply prepared]

50[315[198AA.]

4601,

 

4602

244[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]]

105[198B.

4707

Recovered waste or scrap of paper or paperboard.]

199.

4801

Newsprint, in rolls or sheets

200.

4823

51[Kites, Paper mache articles]

201.

4901

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

107[201A.

 4907

 Duty Credit Scrips]

202.

5004 to 5006

Silk yarn

203.

5007

Woven fabrics of silk or of silk waste

204.

5104

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

205.

5105

Wool and fine or coarse animal hair, carded or combed

206.

5106 to 5110

Yarn of wool or of animal hair

207.

5111 to 5113

Woven fabrics of wool or of animal hair

208.

5201 to 5203

Cotton and Cotton waste

209.

5204

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

210.

5205 to 5207

Cotton yarn [other than khadi yarn]

211.

5208 to 5212

Woven fabrics of cotton

212.

5301

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

213.

5302

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

214.

5303

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

215.

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 269[, including coir pith compost 464[, pre-packaged and labelled]]

216.

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

217.

5407, 5408

Woven fabrics of manmade textile materials

218.

5512 to 5516

Woven fabrics of manmade staple fibres

105[218A.

5605 0010

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

476[218AA.

56050020

Imitation zari thread or yarn known by any name in trade parlance]

135[218B.

5607

Jute twine, coir cordage or ropes

218C.

5608

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

218D.

5609

Products of coir]

219.

108[5702, 5703, 5705]

Coir mats, matting and floor covering 270[Coir mats, matting, floor covering and handloom durries]

53[219A.

5801

271[all goods]]

135[219AA.

5806

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

219B.

5808

Saree fall]

 220.

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, 22 [salma], dabka, chumki, 23 [gota, sitara ], naqsi, kora, glass beads, badla, 24[gizai]

221.

60

Knitted or crocheted fabrics [All goods]

222.

272[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]

223.

62

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

224.

355[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]

135[224A.

246[6309 or 6310]

Worn clothing and other worn articles; rags]

453[225.

64

Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.]

320[225A.

6602 00 00

Walking-sticks including seat sticks

455[225B.

6815

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

226.

6901 00 10

Bricks of fossil meals or similar siliceous earths

227.

6904 10 00

Building bricks

228.

6905 10 00

Earthen or roofing tiles]

105[228A.

7001

Cullet or other waste or scrap of glass]

229.

7018

Glass beads.

230.

84

Pawan Chakki that is Air Based Atta Chakki

462[135[230A.

8407 10 00, 8411

Aircraft engines]]

231.

8413, 8413 91

Hand pumps and parts thereof

462[232.

413[8419 12]

Solar water heater and system]

462[233

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]

388[234.

84 or 85

Following renewable energy devices & parts for their manufacture

  1. Bio-gas plant
  2. Solar power based devices
  3. Solar power generating system
  4. Wind mills, Wind Operated Electricity Generator (WOEG)
  5. Waste to energy plants / devices
  6. Solar lantern / solar lamp
  7. Ocean waves/tidal waves energy devices/plants]

462[105[234A.

84 or 85

147[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]]

349[234B.

8504

Charger or charging station for Electrically operated vehicles]

462[356[234C.

8509

Wet grinder consisting of stone as grinder]

357[235.

8601

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

236.

8602

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

237.

8603

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

238.

8604

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

239.

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)

 240.

8606

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

241.

8607

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

242.

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]

350[242A.

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.]

243.

8713

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

323[243A.

8714 20

Parts and accessories of carriage for disabled person

242[322[243B.]

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]

 

 

414[244.

8802 or 8806

Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]

245.

415[8807]

415[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]

246.

8901

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

247.

8902

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

248.

8904

Tugs and pusher craft

249.

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

250.

8906

Other vessels, including warships and lifeboats other than rowing boats

251.

8907

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

252.

Any chapter

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

253.

90

Coronary stents and coronary stent systems for use with cardiac catheters

254.

90 or any other Chapter

Artificial kidney

255.

90 or 84

Disposable sterilized dialyzer or micro barrier of artificial kidney

463[255A

9021

Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture  appliances;  artificialparts  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 hearing aids]]

256.

90 or any other Chapter

Parts of the following goods, namely:-

  1. Crutches;
  2. Wheel chairs;
  3. Walking frames;
  4. Tricycles;
  5. Braillers; and
  6. Artificial limbs

257.

90 or any other Chapter

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

54[257A.

9404

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

135[257B.

9401 10 00

Aircraft seats]

258.

415[9405]

Kerosene pressure lantern

259.

9405 91 00,

9405 92 00 or

9405 99 00

Parts of kerosene pressure lanterns including gas mantles

148[259A.

382[9503]

Toy balloons made of natural rubber latex

259B.

9507

Fishing hooks

259C.

9601

Worked corals other than articles of coral]

56[260.

9603 [other than 9603 10 00]

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

261.

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

262.

9705

Numismatic coins

263.

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.

57[263A.

Any Chapter

Rosaries, prayer beads or Hawan samagri]

105[264.

Any Chapter

274[Biomass briquettes or solid bio fuel pellets]]

 

 

List 1 [See S.No.180 of the Schedule I]

 

  1. Amikacin
  2. Amphotericin-B
  3. Amrinone
  4. Aprotinin
  5. Baclofen
  6. Bleomycin
  7. Busulphan
  8. BCG vaccine, Iopromide, Iotrolan
  9. Chlorambucil
  10. Chorionic Gonadotrophin
  11. Clindamycin
  12. Cyclophosphamide
  13. Dactinomycin
  14. Daunorubicin
  15. Desferrioxamine
  16. Dimercaprol
  17. Disopyramide phosphate
  18. Dopamine
  19. Eptifibatide
  20. Glucagon
  21. Hydroxyurea
  22. Isoprenaline
  23. Isoflurane
  24. Lactulose
  25. Lomustine
  26. Latanoprost
  27. Melphalan
  28. Mesna
  29. Methotrexate
  30. MMR (Measles, mumps and rubella) vaccine
  31. Mustin Hydrochloride
  32. Pancuronium Bromide
  33. Praziquantel
  1. Protamine
  2. Quinidine
  3. Sodium Cromoglycate spin caps and cartridges
  4. Sodium Hyalauronatesterile 1% and 1.4% solution
  5. Somatostatin
  6. Strontium Chloride (85Sr.)
  7. Thioguanine
  8. Tobramycin
  9. TetanusImmunoglobin
  10. Typhoid Vaccines:
    1. VI Antigen of Salmonella Typhi, and
    2. Ty2la cells and attenuated non-pathogenic strains of S.Typhi
  11. Tretinoin
  12. Tribavirin / Ribavirin
  13. Urokinase
  14. Ursodeoxycholic Acid
  15. Vancomycin
  16. Vasopressin
  17. Vecuronium Bromide
  18. Zidovudine
  19. 5-Fluorouracil
  20. Pegulated Liposomal Doxorubicin Hydrochloride injection
  21. Ketoanalogue preparation of essential amino acids
  22. Pergolide
  23. Kit for bedside assay of Troponin-T
  24. Solution for storing, transporting, flushing donor organs for transplant
  25. Miltefosine
  26. Milrinone Lactate
  27. Methoxy Isobutile Isonitrile (MIBI)
  28. Haemophilus Influenzae Type b Vaccine
  29. Mycophenolate Sodium
  30. Verteporfin
  31. Daclizumab
  32. Ganciclovir
  33. Drotrecoginalfa (activated)
  34. Eptacogalfa activated recombinant coagulation factor VIIa
  35. Muromonab CD3
  36. Japanese encephalitis vaccine
  37. Valganciclovir
  38. Low molecular weight heparin
  39. Efavirenz
  40. Emtricitabine;
  41. Azathioprine;
  42. Antinomycin D;
  43. Cytosine Arabinoside (Cytarabine);
  44. Vinblastine Sulphate
  45. Vincristine;
  46. Eurocollins Solution;
  47. Everolimus tablets/dispersible tablets;
  48.        Poractant alfa
  1. Troponin-I whole blood test kit;
  2. Blower/mister kit for beating heart surgery;
  3. Fluoro Enzyme Immunoassay Diagnostic kits.
  4. Tablet Telbivudine
  5. Injection Exenatide
  6. DTaP-IPV-Hibor PRP-T combined Vaccine
  7. Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
  8. Injection Thyrotropin Alfa
  9. Injection Omalizumab.
  10. Abatacept
  11. Daptomycin
  12. Entacevir
  13. Fondaparinux Sodium
  14. Influenza Vaccine
  15. Ixabepilone
  16. Lapatinib
  17. Pegaptanib Sodium injection
  18. Suntinib Malate
  19. Tocilizumab
  20. Agalsidase Beta
  21. Anidulafungin
  22. Capsofungin acetate
  23. Desflurane USP
  24. Heamostatic Matrix with Gelatin and human Thrombin
  25. Imiglucerase
  26. Maraviroc
  27. Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
  28. Sorafenib tosylate
  29. Varenciline tartrate
  30. 90 Yttrium
  31. Nilotinib
  32. Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
  33. Micafungin sodium for injection
  34. Bevacizumab
  35. Raltegravir potassium
  36. Rotavirus Vaccine (Live Oral Pentavalent)
  37. Pneumococcal Polysaccharide Vaccine
  38. Temsirolimus Concentrate for infusion for injection
  39. Natalizumab
  40. Octreotide
  41. Somatropin
  42. Aurothiomalate Sodium
  43. Asparaginase
  44. Agglutinating Sera
  45. Anti-Diphtheria Normal Human Immunoglobulin
  46. Anti-human lymophocyte immunoglobulin IV
  47. Anti-human thymocyte immunoglobulin IV
  48. Anti-Pertussis Normal Human Immunoglobulin
  1. Anti-Plague serum
  2. Anti-Pseudomonas Normal Human Immunoglobulin
  3. Basiliximab
  4. Beractant Intra-tracheal Suspension
  5. Blood group sera
  6. Botulinum Toxin Type A
  7. Burn therapy dressing soaked in gel
  8. Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
  9. Bovine Albumin
  10. Bretyleum Tossylate
  11. Calcium Disodium Edetate
  12. Carmustine
  13. Cesium Tubes
  14. Calcium folinate
  15. Cholestyramine
  16. Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
  17. Cobalt-60
  18. Corticotrophin
  19. Cyanamide
  20. Diagnostic Agent for Detection of Hepatitis B Antigen
  21. Diagnostic kits for detection of HIV antibodies
  22. Diphtheria Antitoxin sera
  23. Diazoxide
  24. Edrophonium
  25. Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
  26. Epirubicin
  27. Fibrinogen
  28. Floxuridine
  29. Flucytosin
  30. Flecainide
  31. Fludarabine Phosphate
  32. Foetal Bovine Serum (FBS)
  33. Gadolinium DTPA Dimeglumine
  34. Gallium Citrate
  35. Gasgangrene Anti-Toxin Serum
  36. Goserlin Acetate
  37. Hepatitis B Immunoglobulin
  38. Hexamethylmelamine
  39. Hydralazine
  40. Idarubicine
  41. Idoxuridine
  42. Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
  43. Inactivated rabies vaccine [Human diploid cell]
  44. Inactivated rabies vaccine [Vero-cell]
  45. Intravenous amino acids
  46. Intravenous Fat Emulsion
  47. Iopamidol
  48. Iohexol
    1. Indium(III) inbleomycin
    2. Indium113 Sterile generator and elution accessories
    3. Indium113 in brain scanning kit
    4. Indium113 in liver scanning kit

•  Iscador, CLIA diagnostic kits

  1. Levodopa with benserazine
  2. Lenograstim
  3. Meningococcoal A and C combined vaccine with diluant solvent
  4. Methicillin
  5. Metrizamide Inj with diluant
  6. Monocomponent insulins
  7. Mycophenolate Mofetil
  8. Normal Human plasma
  9. Normal Human immunoglobulin
  10. Nuclear magnetic resonance contrast agent
  11. Normal Human serum Albumin
  12. Penicillamine
  13. Pentamidine
  14. Penicillinase
  15. Poliomyelitis vaccine (inactivated and live)
  16. Potassium Aminobenzoate
  17. Porcine Insulin Zinc Suspension
  18. Prednimustine
  19. Porcine and Bovine insulin
  20. Purified Chick Embryo Cell Rabies Vaccine
  21. Pyridostigmine
  22. Pneumocystis cariniiI F kits
  23. Prostaglandin E1 (PGE1)
  24. Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
  25. Radioisotope TI 201
    1. Rabbit brains thromboplastin for PT test
    2. Reagent for PT tests
    3. Human Thrombin for TT tests
  26. Rabies immune globulin of equine origin
  27. Sevoflurane
  28. Recuronium Bromide
  29. Septopal beads and chains
  30. Sodium Arsenate
  31. Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
  32. Solution of Nucleotides and Nucliosides
  33. Specific Desensitizing Vaccine
  34. Sterile Absorbable Haemostat for control of surgical vessel bleeding
  35. Strontium SR-89 Chloride
  36. Suxamethonium Chloride
  37. Selenium-75
  38. Teicoplanin
  39. Tetrofosmin
  40. Ticarcillin
  41. Tranexamic Acid
  1. Tocainide
  2. Tri-iodothyronine
  3. Triethylene Tetramine
  4. Thrombokinase
  5. Teniposide
  6. Trans-1-diamino cyclohexane Oxalatoplatinum
  7. Ticarcillin Disodium and Potassium Clavulanate combination
  8. Vindesin Sulphate
  9. X-ray diagnostic agents, the following:-
    1. Propylidone
    2. Ethyliodophenylundecylate
    3. Iodipammide methyl glucamine
    4. Lipidollutra fluid
    5. Patentblue
    6. Zalcitabine
  10. Zoledronic Acid
  11. Anti-Haemophilic Factors Concentrate (VIII and IX)

383[231.  Diethylcarbamazine]

 384[232. Pembrolizumab (Keytruda)]

 

List 2 [See S.No.181 of the Schedule I]

 

  1. Streptomycin
  2. Isoniazid
  3. Thiacetazone
  4. Ethambutol
  5. Sodium PAS
  6. Pyrazinamide
  7. Dapsone
  8. Clo- fazamine
  9. Tetracycline Hydrochloride
  10. Pilocarpine
  11. Hydrocortisone
  12. Idoxuridine
  13. Acetazolamide
  14. Atro- pine
  15. Homatroprn
  16. Chloroquine
  17. Amodiaquine
  18. Quinine
  19. Pyrimethamine
  20. Sulfametho pyrezine
  21. Diethyl Carbamazine
  22. Arteether or formulation of artemisinin.

 

List 3 [See S.No.257 of the Schedule I]

A.  1. Braille writers and braille writing instruments

      2. Hand writing equipment Braille Frames, Slates,Writing Guides, Script Writing Guides, Styli, Braille Erasers

      3. Canes, Electronic aids like the Sonic Guide

      4.Optical, Environmental Sensors 

      5. Arithmetic  aids  like  the  Taylor  Frame  (arithmetic  and  algebra types), Cubarythm, Speaking or Braille calculator    

      6. Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels

      7. Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks

       8. Drafting, Drawing aids, tactile display

       9. Specially adapted clocks and watches

   

B. (1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule

     (2) Wheel chairs falling under heading No. 87.13 of the First Schedule

390[(3) Retro fitment kits for vehicles used by the disabled]

 

C. Artificial electronic larynx and spares thereof

 

D. Artificial electronic ear (Cochlear implant)

 

E.  1. Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers

  1. Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
  2. Braille paper
  3. All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
  4. Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
  5. Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
  6. Assistive listening devices, audiometers
  7. External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
  8. Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.

 

Schedule II – 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

01012100,

010129

Live horses

149[2.

0202

Meat of bovine animals, frozen and put up in unit containers

3.

0203

Meat of swine, frozen and put up in unit containers

4.

0204

Meat of sheep or goats, frozen and put up in unit containers

5.

0205

Meat of horses, asses, mules or hinnies, frozen and put up in unit containers

6.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers

7.

0207

Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers

8.

0208

Other meat and edible meat offal, frozen and put up in unit containers

9.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers

  10.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers]

  11.

150[0402 91 10, 0402 99 20

Condensed milk]21

  12.

0405

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

13.

0406

Cheese

14.

0801

Brazil nuts, dried, whether or not shelled or peeled 151[ 26[and desiccated coconuts]"]

15.

0802

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

16.

0804

109[Dates (soft or hard), figs, pineapples, avocados, guavas 463[, mangoes (other than mangoes sliced, dried)]and mangosteens, dried.]

10[16A.

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.]

17.

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 110[dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]

18.

1108

Starches; inulin

19.

1501

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

20.

1502

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

21.

1503

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

22.

1504

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

23.

1505

Wool grease and fatty substances derived therefrom (including lanolin)

24.

1506

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

25.

1516

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

26.

1517

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

27.

1518

420[Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included]

28.

1601

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

29.

1602

422[Other prepared or preserved meat, meat offal, blood or insects]

30.

1603

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

31.

1604

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

32.

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

135[32A.

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)

242[32AA.

1704

Sugar boiled confectionery]

32B.

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]

33.

2001

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

34.

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

35.

2003

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

36.

2004

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

37.

2005

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

38.

2006

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

39.

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

40.

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

41.

2009

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

424[41A.

2009 89 90

Tender coconut water 464[, pre-packaged and labelled] 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified 464[, pre-packaged and labelled]]]

42.

2101 30

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

43.

2102

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

44.

153[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]

45.

2106

60[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, 154[including idli / dosa batter]

46.

2106 90

111[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 464[, pre-packaged and labelled] 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 464[, pre-packaged and labelled]]]

135[46A.

2106 90 91

Diabetic foods]

242[46B.

2201

Drinking water packed in 20 litres bottles]

47.

11[2202 99 10]

Soya milk drinks

48.

12[2202 99 20]

459[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or  Carbonated Beverages with Fruit Juice]]

425[49.

2202 90 90

Tender coconut water put up in unit container and bearing a registered brand name]

50.

14 [2202 99 30]

Beverages containing milk

51.

2515 12 10

Marble and travertine blocks

52.

2516

Granite blocks

53.

28

Anaesthetics

54.

28

Potassium Iodate

55.

28

Steam

56.

246A[28 or 38]

Micronutrients, which are covered under 28[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

57.

2801 20

Iodine

135[57A.

2804 40 10

Medical grade oxygen]

275[57B.

2809

Fertilizer grade phosphoric acid]

58.

2847

Medicinal grade hydrogen peroxide

59.

247[29 or 3808 93]

Gibberellic acid

60.

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

61.

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

62.

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

63.

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

64.

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

65.

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 463[and Ostomy appliances]]

2[66.

3102

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

67.

3103

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

68.

3104

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

69.

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]

462[70.

155[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]]

71.

156[3215

Ball pen ink]

72.

3306 10 10

Tooth powder

73.

3307 41 00

Odoriferous preparations which operate by burning [other than 63[agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]

74.

29, 30, 29[3301]

Following goods namely:-

  1. Menthol and menthol crystals,
  2. Peppermint (Mentha Oil),
  3. Fractionated / de-terpenated mentha oil (DTMO),
  4. De-mentholised oil (DMO),
  5. Spearmint oil,
  6. Mentha piperita oil

75.

3406

Candles, tapers and the like

378[75A.

3605 00 10

All goods]

76.

3701

Photographic plates and film for x-ray for medical use

77.

3705

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

78.

3706

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

242[78A.

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]

79.

3818

Silicon wafers

80.

3822

All diagnostic kits and reagents

242[80A.

3826

391[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]

373[80AA.

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]

81.

3926

Feeding bottles

82.

3926

Plastic beads

83.

4007

Latex Rubber Thread

84.

4014

Nipples of feeding bottles

85.

4015

Surgical rubber gloves or medical examination rubber gloves

64[85A.

4016

Rubber bands]

463[85B

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

85C

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

85D

411

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

85E

4114

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

85F

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]

157[86.

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

87.

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

88.

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]

158[89.

4202 22 20

Hand bags and shopping bags, of cotton

90.

4202 22 30

Hand bags and shopping bags, of jute]

91.

4203

Gloves specially designed for use in sports

92.

44 or any Chapter

The following goods, namely: —

  1. Cement Bonded Particle Board;
  2. Jute Particle Board;
  3. Rice Husk Board;
  4. Glass-fibre Reinforced Gypsum Board (GRG)
  5. Sisal-fibre Boards;
  6. Bagasse Board; and
  7. Cotton Stalk Particle Board

Particle/fibre board manufactured from agricultural crop residues

65[92A.

44, 68, 83,1703

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

93.

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

94.

4405

Wood wool; wood flour

95.

4406

Railway or tramway sleepers (cross-ties) of wood

96.

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]

276[96A.

4409, 1901

Bamboo flooring] ["Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled”]

97.

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

98.

4416

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

99.

4417

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

248[99A.

4418

Bamboo wood building joinery

99B.

4419

Tableware and Kitchenware of wood]

100.

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

101.

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]

324[101A.

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)

101B.

4503

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

101C.

4504

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

325[102.

4501

Natural cork, raw or simply prepared]

249[103.

4601

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials]

250[104.

4602

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah]

105.

4701

Mechanical wood pulp

106.

4702

Chemical wood pulp, dissolving grades

107.

4703

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

108.

4704

Chemical wood pulp, sulphite, other than dissolving grades

109.

4705

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

110.

4706

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

112[111.

4707

Recovered (waste and scrap) paper or paperboard]

112.

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

113.

4804

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

114.

4805

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

115.

4806 20 00

Greaseproof papers

116.

4806 40 10

Glassine papers

117.

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

118.

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

119.

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

462[120.

4811

Aseptic packaging paper]

121.

4817 30

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

392[122.

4819

Cartons, boxes and cases of corrugated paper or paper board]

123.

4820

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

124.

4823

Paper pulp moulded trays

125.

48

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

463[125A

4905

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

326[126.

4904 00 00

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

393[127.

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

128.

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

129.

4908

Transfers (decalcomanias)

130.

4909

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

131.

4910

Calendars of any kind, printed, including calendar blocks

132.

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]

105[132A.

5401

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

132B.

5402, 5403, 5404,5405,5406

Synthetic or artificial filament yarns

132C.

5508

Sewing thread of manmade staple fibres

132D.

5509, 5510, 5511

Yarn of manmade staple fibres.]

133.

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool 242[[except cigarette filter rods]]

134.

5602

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

135.

5603

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

136.

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

137.

5605

477[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, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance]

138.

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

139.

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 135[other than jute twine, coir cordage or ropes]

159[140.

5608

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

141.

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 135[other than products of coir]

142.

5701

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

143.

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

144.

5703

426[Carpets and other textile floor coverings (including Turf), tufted, whether or not made up]

145.

5704

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

146.

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 277[except the items covered in 219 in Schedule I]

278[147.

5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806]

148.

5802

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

149.

5803

Gauze, other than narrow fabrics of heading 5806

150.

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

151.

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

160[152.

5806

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

153.

5807

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

154.

5808

69[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]]

155.

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]

156.

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]

157.

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

158.

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

159.

5902

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

160.

5903

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

161.

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

162.

5905

Textile wall coverings

163.

5906

Rubberised textile fabrics, other than those of heading 5902

164.

5907

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

165.

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

166.

5909

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

167.

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

168.

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

169.

61

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

170.

62

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

171.

161[63[other than 6309]

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece

454[171A.1

64

Footwear of sale value not exceeding Rs. 1000 per pair.]

328[171A.

6305 32 00

Flexible intermediate bulk containers]

70[327[171AA.]

6501

Textile caps]

135[171B.

6505

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

172.

6601

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

173.

6602

329[Walking-sticks, seat-sticks,] whips, riding-crops and the like

174.

6603

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

175.

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)

176.

68

Sand lime bricks 71[or Stone inlay work]

72[176A.

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]

456[176B

6815

465[Fly ash bricks; Fly ash aggregates; Fly ash blocks]

176C

6901 00 10  

Bricks of fossil meals or similar siliceous earths

176D

6904 10 00

Building bricks

176E

6905 10 00

Earthen or roofing tile.]

330[177.

6815

162[Fly ash bricks] and fly ash blocks]

373[177A.

6909

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

73[177B.

6911

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

177C.

6912

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

177D.

6913

Statues and other ornamental articles.]

178.

7015 10

Glasses for corrective spectacles and flint buttons

179.

7020

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

180.

7310 or 7326

460[Mathematical boxes, geometry boxes and colour boxes]

181.

7317

Animal shoe nails

182.

7319

Sewing needles

183.

7321

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

184.

7323

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

185.

7418

Table, kitchen or other household articles of copper; Utensils

279[185A.

427[7419 80 30]

Brass Kerosene Pressure Stove]

186.

7615

Table, kitchen or other household articles of aluminium; Utensils

475[186A

8214

Pencil sharpeners]

462[187.

8211

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

188.

8214

Paper knives, Pencil sharpeners and blades therefor

189.

8215

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

74[189A.

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.]

190.

8401

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

191.

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

462[192.

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

193.

8414 20 10

Bicycle pumps]

194.

8414 20 20

Other hand pumps

463[194A

8419 12

Solar water heater and system]

462[195.

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

280[195A. 

8402 

 Hand operated rubber roller

195AA.

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers]

242[195B.

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers]

196.

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 135[; Parts [8432 90]

197.

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 466[parts thereof]

462[198.

8434

Milking machines and dairy machinery]

199.

8436

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

200.

8452

163[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]

201.

8479

Composting Machines

394[201A.

84, 85 or 94

Following renewable energy devices and parts for their manufacture:-

(a) Bio-gas plant;

(b) Solar power based devices;

(c) Solar power generator;

(d) Wind mills, Wind Operated Electricity Generator (WOEG);

(e) Waste to energy plants / devices;

(f) Solar lantern / solar lamp;

(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.]

359[135[201A.

8509

Wet grinder consisting of stone as a grinder]

379[202.

8517

Telephones for cellular networks or for other wireless networks

203.

85

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

204.

8525 60

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

462[205.

8539

LED lamps]

395[205A.

8601

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

205B.

8602

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

205C.

8603

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

205D.

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)

205E.

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)

205F.

8606

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

205G.

8607

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

205H.

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]"

351[206.

87

Electrically operated vehicles, including two and three wheeled electric motor vehicles]

207.

8701

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

135[207A.

8710

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

208.

8712

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

209.

8714

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

210.

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

211.

8716 80

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

212.

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

213.

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

214.

9001

Contact lenses; Spectacle lenses

215.

164[9003

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

216.

9004

Spectacles, corrective 135[other than goggles for correcting vision]

462[217.

9017 20

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

218.

9018

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

219.

9019

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

220.

9020

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

462[221.

9021

165[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]]

222.

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

135[222A.

9403

Furniture wholly made of bamboo, cane or rattan]

223.

9404

Coir products [except coir mattresses]

224.

9404

Products wholly made of quilted textile materials

76[224A.

9404

Cotton quilts of sale value exceeding Rs. 1000 per piece]

225.

428[9405]

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

462[226.

9405

LED lights or fixtures including LED lamps]

462[227.

9405

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

228.

9503

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

229.

9504

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

230.

9506

Sports goods other than articles and equipments for general physical exercise

231.

9507

Fishing rods, 166[fishing hooks,] and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of 30[heading 9208 or 9705]) and similar hunting or shooting requisites

77[231A.

 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)]

282[231B.

9607

Slide fasteners] 361[and parts thereof]

396[232.

9608

Pens [other than Fountain pens, stylograph pens]]

233.

9608, 9609

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

234.

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

235.

283[9619 00 30, 9619 00 40, or 9619 00 90

  All goods]

236.

9701

 429[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, mosaics and similar decorative plaques]

237.

9702

Original engravings, prints and lithographs

238.

9703

Original sculptures and statuary, in any material

239.

9705

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

240.

9706

Antiques of an age exceeding one hundred years

241.

9804

Other Drugs and medicines intended for personal use

375[242.

-

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."]

404[135[243

Any Chapter

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

 

Schedule III – 9%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

167[0402 91 10,

0402 99 20

Condensed milk]

2.

1107

Malt, whether or not roasted

3.

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.242[[other than tamarind kernel powder]].

4.

1404 90 10

Bidi wrapper leaves (tendu)

5.

1404 90 50

Indian katha

6.

1517 10

All goods i.e. Margarine, Linoxyn

7.

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

8.

1521

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

9.

1522

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

10.

168[1701 91, 1701 99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes]

11.

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]

12.

1704

169[Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,til chikki, til patti, til revdi, sugar makhana, 252[groundnut sweets, gajak and sugar boiled confectionery]]]

135[12A.

1804

Cocoa butter, fat and oil

12B.

1805

Cocoa powder, not containing added sugar or sweetening matter

12.C

1806

Chocolates and other food preparations containing cocoa]

13.

170[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 481["food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled"]]

14.

171[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]

15.

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]

16.

172[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, 478[toasted bread and similar toasted products, unfried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]]

135[16A.

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]

17.

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

173[18.

2103 90 10

Curry paste

19.

2103 90 30

Mayonnaise and salad dressings

20.

2103 90 40

Mixed condiments and mixed seasoning]

21.

2104

Soups and broths and preparations therefor; homogenised composite food preparations

22.

2105 00 00

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

23.

2106

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

24.

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured

135[24A.

2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than tender coconut water]] 362[and caffeinated beverages]

25.

2207

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

48225A

2207, 1012  

["Spirits for industrial use”]

26.

2209

Vinegar and substitutes for vinegar obtained from acetic acid

430[26A.

2404 12 00

Products containing nicotine and intended for inhalation without combustion

26B.

2404 91 00, 2404 92 00, 2404 99 00

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

26C.

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

26D.

2516 12 00

Granite, other than blocks

26E.

2601

Iron ores and concentrates, including roasted iron pyrites

26F.

2602

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

26G.

2603

Copper ores and concentrates

26H.

2604

Nickel ores and concentrates

26I.

2605

Cobalt ores and concentrates

26J.

2606

Aluminium ores and concentrates

26K.

2607

Lead ores and concentrates

26L.

2608

Zinc ores and concentrates

26M.

2609

Tin ores and concentrates

26N.

2610

Chromium ores and concentrates]

27.

175[2503 00 10

Sulphur recovered as by-product in refining of crude oil]

28.

2619

479[Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag]

29.

2620

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

30.

2621

176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]

135[30A.

2706

 467[Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]

31.

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

32.

2708

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

33.

2710

177[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]]

34.

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]

35.

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

36.

2713

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

37.

2714

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

38.

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)

39.

28

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]

40.

29

All organic chemicals other than giberellic acid

431[41.

30

Nicotine polacrilex gum]

42.

3102

Mineral or chemical fertilisers, nitrogenous, 4[other than those] which are clearly not to be used as fertilizers

43.

3103

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

44.

3104

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

45.

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

46.

3201

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

47.

3202

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

48.

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

49.

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

50.

3205

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

51.

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

52.

3207

178[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]

285[52A.

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

52B.

3209

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

52C.

3210

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

53.

3211 00 00

Prepared driers

54.

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

105[54A

3213

179[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]

286[54B

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]

463[54C

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]

180[55.

3215

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)]

56.

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

57.

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]

135[57A.

3303

Perfumes and toilet waters]

58.

181[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]

59.

182[3305

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

60.

183[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]]

135[60A.

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, dhoop batti, dhoop, sambhrani]]

61.

184[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]

135[61A.

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]

61B.

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]

62.

3404

Artificial waxes and prepared waxes

135[62A

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]

63.

3407

116[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)]

64.

3501

Casein, caseinates and other casein derivatives; casein glues

65.

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

66.

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

67.

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

68.

3505

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

69.

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

70.

3507

Enzymes, prepared enzymes

71.

3601

Propellant powders

135[71A

3602

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

72.

3603

432[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]

135[72A.

3604

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

380[73.

3605

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

135[73A.

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]

74.

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)

75.

3702

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

76.

3703

Photographic paper, paperboard and textiles, sensitised, unexposed

77.

3704

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

78.

3706

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

79.

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

80.

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

81.

3802

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

82.

3803 00 00

Tall oil, whether or not refined

83.

3804

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

84.

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

85.

3806

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

86.

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

87.

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 242[[other than bio-pesticides mentioned against S. No. 78A of schedule -II]]

88.

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

89.

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

135[89A.

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]

90.

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

135[90A.

3813

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

90B.

3814

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

91.

3815

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

92.

3816

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

93.

3817

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

94.

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]

135[94A.

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

94B.

3820

Anti-freezing preparations and prepared de-icing fluids]

95.

3821

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

96.

3823

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

97.

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

98.

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.]

433[98A

3827

Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included]

254[99.

3826

Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals]

100.

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

101.

3914

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

398[101A.

3915

Waste, Parings and Scrap, of Plastics.]

117[102.

3915

Waste, parings and scrap, of plastics]

103.

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

104.

3917

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

135[104A.

3918

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

105.

3919

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

106.

3920

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

107.

3921

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

135[107A.

3922

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

108.

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics  363[(except the items covered in Sl. No. 80AA in Schedule II])]

109.

3924

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

110.

3925

Builder's wares of plastics, not elsewhere specified

111.

3926

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

112.

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)

113.

4003

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

114.

4004

118[Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]

115.

4005

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

116.

4006

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

117.

4007

Vulcanised rubber thread and cord, other than latex rubber thread

118.

4008

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

119.

4009

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

120.

4010

Conveyor or transmission belts or belting, of vulcanised rubber

121.

4011

Rear Tractor tyres and rear tractor tyre tubes

332[121A.

4012

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

 

135[331[121B]

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]]

122.

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]

123.

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]

186[123A.

4016

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

135[123B.

4017

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

123C.

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]

124.

4202

187[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]]

135[124A.

4203

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

124B

4205

Other articles of leather or of composition leather

124C.

4206

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

188[125.

4202 12 10

Toilet cases

126.

4202 22 10

Hand bags and shopping bags, of artificial plastic material

127.

4202 22 20

Hand bags and shopping bags, of cotton

128.

4202 22 30

Hand bags and shopping bags, of jute

129.

4202 22 40

Vanity bags

130.

4202 29 10

Handbags of other materials excluding wicker work or basket work]

131.

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.

132.

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

135[132A.

4303

Articles of apparel, clothing accessories and other articles of furskin]

133.

4304

189[Artificial fur and articles thereof]

134.

4403

Wood in the rough

135.

4407

Wood sawn or chipped

136.

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]

137.

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-jointed  287[[other than bamboo flooring]]

135[137A.

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

137B.

4411

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

137C.

4412

Plywood, veneered panels and similar laminated wood

137D.

4413

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

137E.

4414

Wooden frames for paintings, photographs, mirrors or similar objects

137F.

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 242[[other than bamboo wood building joinery]]

137G.

4421

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

138.

44 or any Chapter

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

139.

44 or any Chapter

Bamboo flooring tiles

81[140.

4419

Tableware and Kitchenware of wood]

141.

4501

Waste cork; crushed, granulated or ground cork

333[142.

4502

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

143.

4503

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

144.

4504

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

145.

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

146.

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)

147.

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

148.

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 462[[Other than aseptic packaging paper]]

149.

4812

Filter blocks, slabs and plates, of paper pulp

150.

4813

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

135[150A.

4814

Wall paper and similar wall coverings; window transparencies of paper]

151.

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

152.

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]

153.

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

399[153A.

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]

154.

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]

155.

4821

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

156.

4822

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

157.

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, 82[Braille paper, kites, Paper mache articles]]

400[157A.

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.

157B.

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

157C.

4908

Transfers (decalcomanias).

157D.

4909

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

157E.

4910

Calendars of any kind, printed, including calendar blocks.

157F.

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.]

119[158.

5401

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

159.

5402, 5404, 5406

120[All goods other than synthetic filament yarns]

160.

5403, 5405, 5406

121[All goods other than artificial filament yarns.]

161.

5501, 5502

Synthetic or artificial filament tow

162.

5503, 5504,

5506, 5507

Synthetic or artificial staple fibres

163.

5505

Waste of manmade fibres

242[163A.

56012200

Cigarette Filter rods]

374[163B.

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;

163C.

6305 32 00

Flexible intermediate bulk containers]

122[164.

5508

Sewing thread of manmade staple fibres]

123[165.

5509, 5510, 5511

Yarn of manmade staple fibres]

166.

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

167.

6402

Other footwear with outer soles and uppers of rubber or plastics

168.

6403

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

169.

6404

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

170.

6405

Other footwear

171.

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

172.

6501

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), 83[of felt [other than textile caps]]

173.

6502

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

174.

6504 00 00

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

175.

6505

190[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]

176.

6506

Other headgear, whether or not lined or trimmed

177.

6507

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

105[177A.

191[6702

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

135[177B.

6703

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

177C.

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

177D.

6801

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

177E.

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 natural stone (including slate) [other than 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] 288[except the items covered in Sl. No. 123 in Schedule I]

177F.

6803

Worked slate and articles of slate or of agglomerated slate]

178.

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

179.

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

180.

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

135[180A.

6807

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

180B.

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

180C.

6809

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

181.

6810

192[Articles of cement, of concrete or of artificial stone, whether or not reinforced]

182.

6811

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

135[182A.

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

182B.

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

182C.

6814

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

182D.

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 468[[other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]]

182E.

6901

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

183.

6902

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

184.

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

135[184A.

6904

Ceramic flooring blocks, support or filler tiles and the like

184B.

6905

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

185.

6906

193[Ceramic pipes, conduits, guttering and pipe fittings]

135[185A.

6907

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

185B.

6909

Ceramic wares for laboratory, hemical 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

185C.

6910

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

185D.

6914

Other ceramic articles]

84[186.

6911

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

85[187.

6912

Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]]

124[188.

7001

Cullet and other waste and scrap of glass; glass in the mass]

189.

7002

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

135[189A.

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

189B.

7004

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

189C.

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

189D.

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

189E.

7007

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

189F.

7008

Multiple-walled insulating units of glass

189G.

7009

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

190.

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

135[190A.

7011

434[Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]]

191.

7013

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

135[191A.

7014

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

192.

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

135[192A.

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]

193.

7017

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

194.

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

195.

7019

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

135[195A.

7020

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

196.

7201

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

197.

7202

Ferro-alloys

198.

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

199.

7204

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

200.

7205

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

201.

7206

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

202.

7207

Semi-finished products of iron or non-alloy steel

203.

7208 to 7212

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

204.

7213 to 7215

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

205.

7216

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

206.

7217

Wire of iron or non-alloy steel

207.

7218

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

208.

7219, 7220

All flat-rolled products of stainless steel

209.

7221, 7222

All bars and rods, of stainless steel

210.

7223

Wire of stainless steel

211.

7224

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

212.

7225, 7226

All flat-rolled products of other alloy steel

213.

7227, 7228

All bars and rods of other alloy steel.

214.

7229

Wire of other alloy steel

215.

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

216.

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

217.

7303

Tubes, pipes and hollow profiles, of cast iron

218.

7304

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

219.

7305

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

220.

7306

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

221.

7307

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

222.

7308

Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, 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]

223.

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

224.

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

225.

7311

Containers for compressed or liquefied gas, of iron or steel

226.

7312

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

227.

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

228.

7314

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

229.

7315

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

230.

7316

Anchors, grapnels and parts thereof, of iron or steel

231.

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

232.

7318

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

233.

7319

33[Sewing needles,] 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

234.

7320

Springs and leaves for springs, of iron and steel

235.

7321

194[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]]

135[235A.

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]

236.

7323

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

255[236A.

7323 9410

Ghamella

236B.

7324

Sanitary ware and parts thereof, of iron and steel]

237.

7325

195[Other cast articles of iron or steel]

238.

7326

196[Other articles of iron or steel]

239.

7401

Copper mattes; cement copper (precipitated copper)

240.

7402

Unrefined copper; copper anodes for electrolytic refining

241.

7403

Refined copper and copper alloys, unwrought

242.

7404

Copper waste and scrap

243.

7405

Master alloys of copper

244.

7406

Copper powders and flakes

245.

7407

Copper bars, rods and profiles

246.

7408

Copper wire

247.

7409

Copper plates, sheets and strip, of a thickness exceeding 34[0.15 mm]

248.

7410

Copper foils

249.

7411

Copper tubes and pipes

250.

7412

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

251.

7413

Stranded wires and cables

252.

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

135[252A

7418

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

253.

197[7419

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

254.

7501

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

255.

7502

Unwrought nickel

256.

7503

Nickel waste and scrap

257.

7504

Nickel powders and flakes

258.

7505

Nickel bars, rods, profiles and wire

259.

7506

Nickel plates, sheets, strip and foil

260.

7507

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

261.

7508

Other articles of nickel

262.

7601

198[Unwrought Aluminium]

263.

7602

Aluminium waste and scrap

264.

7603

Aluminium powders and flakes

265.

7604

Aluminium bars, rods and profiles

266.

7605

Aluminium wire

267.

7606

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

268.

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

269.

7608

Aluminium tubes and pipes

270.

7609

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

271.

199[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]

272.

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

273.

7612

Aluminium casks, drums, cans, boxes, etc.

274.

7613

Aluminium containers for compressed or liquefied gas

275.

7614

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

135[275A.

7615

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

276.

7616

Other articles of aluminium

277.

7801

Unwrought lead

278.

7802

Lead waste and scrap

279.

7804

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

280.

7806

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

281.

7901

Unwrought zinc

282.

7902

Zinc waste and scrap

283.

7903

Zinc dust, powders and flakes

284.

7904

Zinc bars, rods, profiles and wire

285.

7905

Zinc plates, sheets, strip and foil

286.

7907

Other articles of zinc including sanitary fixtures

287.

8001

Unwrought tin

288.

8002

Tin waste and scrap

289.

8003

Tin bars, rods, profiles and wire

290.

8007

Other articles of tin

291.

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

292.

8113

Cermets and articles thereof, including waste and scrap

293.

8202

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

294.

8203

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

295.

8204

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

296.

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

297.

8206

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

298.

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

299.

8208

Knives and cutting blades, for machines or for mechanical appliances

300.

8209

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

301.

8210 00 00

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

463[301A

8211

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

135[301AA

8212

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

302.

8213 00 00

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

135[302A.

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) 462[[other than paper knives, pencil sharpeners and blades therefor]]] 475[[other than pencil sharpeners]]

303.

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

105[303A.

201[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]

135[303B.

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

303C.

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

303D.

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]

86[304.

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]

305.

8307

Flexible tubing of base metal, with or without fittings

306.

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

307.

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

135[307A.

8310

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

308.

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

105[308A.

84

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

308B.

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.]

309.

8401

Nuclear reactors; machinery and apparatus for isotopes separation

310.

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

311.

8403

Central heating boilers other than those of heading 8402

312.

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

313.

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

314.

8406

Steam turbines and other vapour turbines

315.

8410

Hydraulic turbines, water wheels, and regulators therefor

316.

8411

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

317.

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]

135[317A.

8413

469[(a) Concrete pumps [8413 40 00];

(b) other rotary positive displacement pumps [8413 60];

(c) 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]

317B.

8414

436[Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, 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]]]

463[317C

8414 20 10

Bicycle pumps

317D

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps]

318.

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

319.

8417

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

290[319A.

8418

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

320.

203[437[8419 [other than 8419 12]]

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]]

321.

8420

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

322.

8421

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

323.

8422 20 00, 8422

30 00, 8422 40

00, 8522 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]

324.

8423

204[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]

325.

8424

256[groundnut sweets and gajakMechanical 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]]

326.

8425

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

327.

8426

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

135[327A.

8427

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

327B.

8428

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

327C.

8429

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

327D.

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]

328.

8431

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

463[328A

8433

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]

328B

8434

Milking machines and dairy machinery]

329.

8435

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

463[329A

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]

330.

8438

438[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 or microbial fats or oils]

331.

8439

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

332.

8440

Book-binding machinery, including book-sewing machines

333.

8441

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

334.

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)

335.

8443

206[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof]

336.

8444

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

337.

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

338.

8446

Weaving machines (looms)

339.

8447

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

340.

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)

341.

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

292[341A.

8450

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

342.

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

343.

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

344.

8454

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

345.

8455

Metal-rolling mills and rolls therefor

346.

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

347.

8457

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

348.

8458

Lathes (including turning centres) for removing metal

349.

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

350.

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

351.

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

352.

8462

439[Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above]

353.

8463

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

354.

8464

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

355.

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

356.

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

357.

8467

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

358.

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

359.

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

360.

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

361.

8472

207[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]]

362.

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

363.

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

364.

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

135[364A.

8476

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

365.

8477

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

135[365A.

8478

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

366.

8479

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

367.

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

368.

8481

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

369.

8482

Ball bearing, Roller Bearings

105[369A.

8483

334[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)]

135[369B.

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]

440[369C.

8485

Machines for Additive Manufacturing]

370.

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

371.

8487

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

463[371A

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]

372.

8501

Electric motors and generators (excluding generating sets)

373.

8502

Electric generating sets and rotary converters

374.

8503

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

375.

8504

210[Electrical transformers, static converters (for example, rectifiers) and inductors 352[, other than charger or charging station for Electrically operated vehicles]]

376.

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

135[376A

8506

Primary cells and primary batteries

293[376AA

8507 60 00

Lithium-ion Batteries

335[376AAA

8507

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

376AB

8508

Vacuum cleaners

376AC

8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 462[[other than wet grinder consisting of stone as a grinder]]

376AD

8510

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

376B

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

376C

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]

377.

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

378.

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

294[378.A

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing 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;]

379.

8517

381[All goods]

380.

8518

212[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]

135[380A.

8519

Sound recording or reproducing apparatus]

381.

8521

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

135[381A.

8522

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

382.

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

441[382A.

8524

Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]

442[383.

8525 or 8806

 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 including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]

135[383A.

8526

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

383B.

8527

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

295[383C.

8528

Television set (including LCD or LED television) of screen size not exceeding 337[32 inches];]

384.

8528

88[Computer monitors not exceeding 338[32 inches]] inches, Set top Box for Television (TV)

135[384A.

8529

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

384B.

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)

384C.

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]

385.

8532

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

386.

8533

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

387.

8534 00 00

Printed Circuits

388.

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

135[388A.

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, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables

388.B

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]

389.

8538

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

390.

8539

443[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 462[[other than Light-Emitting Diode (LED) Light Sources]]

391.

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)

392.

8541

444[Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals]

393.

8542

Electronic integrated circuits

394.

8543

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

395.

8544

215[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]

396.

8545

216[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]

397.

8546

Electrical insulators of any material

135[397A.

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]

398.

445[8548 or 8549]

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

401[398A.

8601

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

398B.

8602

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

398C.

8603

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

398D.

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).

398E.

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).

398F.

8606

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

398G.

8607

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

398H.

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.]

399.

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]

242[399.A

8702

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

400.

8703

364[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]

401.

8704

Refrigerated motor vehicles

296[401A.

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);]

402.

8708

Following parts of tractors namely:

  1. Rear Tractor wheel rim,
  2. tractor centre housing,
  3. tractor housing transmission,

tractor support front axle

276[402A.

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;]

403.

8715

Baby carriages and parts thereof

298[403A.

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];]

404.

8801

Balloons and dirigibles, gliders and other non-powered aircraft

405.

8804

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

406.

8805

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

462[406A

8807

Parts of goods of heading 8801]

407.

8908 00 00

Vessels and other floating structures for breaking up

408.

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

409.

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]

217[410.

9003

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

411.

9004

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

135[411A.

9005

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

411B.

9006

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

411C.

9007

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

411D.

9008

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

411E.

9010

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

411F.

9011

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

411G.

9012

Microscopes other than optical microscopes; diffraction apparatus

411H.

9013

446[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]

411I.

9014

Direction finding compasses; other navigational instruments and appliances

411J.

9015

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

412.

9016

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

413.

9017

470[Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter]

135[413A.

9022

447[Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing 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, 28 examinations or treatment tables, chairs and the like]

413B.

9023

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

414.

9024

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

415.

9025

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

416.

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

417.

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

418.

9028

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

419.

9029

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

420.

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

421.

9031

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

422.

9032

Automatic regulating or controlling instruments and apparatus

423.

9033

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

135[423A.

9101

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

423B.

9102

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

424.

9103

Clocks with watch movements, excluding clocks of heading 9104

135[424A.

9104

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

425.

9105

Other clocks

135[425A.

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)

425B.

9107

Time switches with clock or watch movement or with synchronous motor

425C.

9108

Watch movements, complete and assembled]

426.

9109

Clock movements, complete and assembled

427.

9114

220[Other clock or watch parts]

428.

9110

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

135[428A.

9111

Watch cases and parts thereof]

429.

9112

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

135[429A.

9113

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

429B.

9201

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

429C.

9202

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

429D.

9205

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

429E.

9206 00 00

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

429F.

9207

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

429G.

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

429H.

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]

430.

9301

Military weapons other than revolvers, pistols

431.

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)

432.

9304

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

433.

9305

Parts and accessories of articles of headings 9301 to 9304

434.

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

435.

9307

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

135[435A.

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]]

436.

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

437.

9403

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

438.

9404

224[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]]

135[438A.

9405

448[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates 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; 462[LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]]]

439.

9406

Prefabricated buildings

440.

9503

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

340[440A.

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.]]

135[339[440B]

9505 

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

441.

9506

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

135[441.A

9508

449[Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres]

441.B

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]

442.

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

443.

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]

444.

9604 00 00

Hand sieves and hand riddles

445.

9605

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

365[446.

9607

Slide fasteners and parts thereof]

447.

9608

402[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.]

448.

9610 00 00

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

135[448A.

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]

449.

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

90[449A.

9613

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

449AA.

9616

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

449B.

9617

450[Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]

449C.

9618

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

450.

9620 00 00

Monopods, bipods, tripods and similar articles

451.

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.

452.

9802

Laboratory chemicals

41[452A.

4011 70 00

Tyre for tractors

452B.

4013 90 49

Tube for tractor tyres

452C.

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

452D.

8413 81 90

Hydraulic Pumps for Tractors

452E.

8708 10 10

Bumpers and parts thereof for tractors

452F.

8708 30 00

Brakes assembly and its parts thereof for tractors

452G.

8708 40 00

Gear boxes and parts thereof for tractors

452H.

8708 50 00

Transaxles and its parts thereof for tractors

452I.

8708 70 00

Road wheels and parts and accessories thereof for tractor

452J.

8708 91 00

(i) Radiator assembly for tractors and parts thereof

 

(ii) Cooling system for tractor engine and parts thereofs

452K.

8708 92 00

Silencer assembly for tractors and parts thereof

452L.

8708 93 00

Clutch assembly and its parts thereof for tractors

452M.

8708 94 00

Steering wheels and its parts thereof for tractor

452N.

8708 99 00

Hydraulic and its parts thereof for tractors

452O.

8708 99 00

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

135[452P.

Any Chapter

Permanent transfer of Intellectual Property (IP) right 405[in respect of Information Technology software]]

348[452.Q

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.]

453.

Any Chapter

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

 

Schedule IV – 14%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

4831.

1703

Molasses

227[2.

1704

Chewing gum / bubble gum and white chocolate, not containing cocoa

3.

1804

Cocoa butter, fat and oil

4.

1805

Cocoa powder, not containing added sugar or sweetening matter

5.

1806

Chocolates and other food preparations containing cocoa

6.

1901 90 [other

than 1901 10,

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 preparations for infants or young children, put   up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]

7.

1905 32

Waffles and wafers coated with chocolate or containing chocolate

8.

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.

2106

Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, 91[Custard powder]

10.

2106 90 20

Pan masala

227[11.

2202 90 90

Other non-alcoholic beverages]

12.

2202 10

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

366[12A.

22029990

Caffeinated Beverages]

403[12B.

2202

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.]

13.

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

14.

2402

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

15.

2403

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

451[15A.

2404 11 00

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

15B.

2404 19 00

Products containing tobacco or nicotine substitutes and intended for inhalation without combustion]

227[16.

2515 12 20, 2515

12 90

Marble and travertine, other than blocks

17.

2516 12 00

Granite, other than blocks]

18.

2523

Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

227[19.

2710

Avgas]

301[20.

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

21.

3209

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

22.

3210

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

227[23

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 ]

301[24.

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]

227[25.

3303

Perfumes and toilet waters

26.

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]

27.

3305 [other than

3305 9011, 3305

90 19]

All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]

28.

3306 [other than

3306 10 10, 3306

10 20]

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

29.

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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants

30.

3401 30

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

31.

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

32.

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

33.

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]

126[34.

3407

Modelling pastes, including those put up for children's amusement]

227[35.

3602

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

36.

3604

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

37.

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

38.

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

39.

3813

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

40.

3814

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

41.

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

42.

3820

Anti-freezing preparations and prepared de-icing fluids

43.

3918

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

44.

3922

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

45.

3926 [other than

3926 40 11, 3926

90 10]

Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]]

46.

4011

New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 227A[rear tractor tyres; and of a kind used on aircraft]

341[47.

4012

Retreaded or used tyres and flaps]

228[48.

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]

49.

4016 [other than

4016 92 00]

Other articles of vulcanised rubber other than hard rubber (other than erasers)

50.

4017

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

51.

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

52.

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, to-bacco- 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 School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]

53.

4203

Articles of apparel and clothing accessories, of leather or of composition leather

54.

4205

Other articles of leather or of composition leather

55.

4206

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

56.

4303

Articles of apparel, clothing accessories and other articles of furskin

57.

4304

Articles of artificial fur

58.

4410

Particle board, Oriented Strand Board (OSB) 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

59.

4411

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

60.

4412

Plywood, veneered panels and similar laminated wood

61.

4413

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

62.

4414

Wooden frames for paintings, photographs, mirrors or similar objects

63.

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

64.

4421

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

65.

4814

Wall paper and similar wall coverings; window transparencies of paper

66.

6702

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

67.

6703

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

68.

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

69.

6801

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

70.

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 powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone

71.

6803

Worked slate and articles of slate or of agglomerated slate

72.

6807

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

73.

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

74.

6809

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

75.

6810

Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering

76.

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

77.

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

78.

6814

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

79.

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

80.

6901

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

81.

6904

Ceramic flooring blocks, support or filler tiles and the like

82.

6905

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

83.

6906

Ceramic pipes, conduits, guttering and pipe fittings

84.

6907

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

85.

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; 95[ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods]

86.

6910

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

87.

6913

Statuettes and other ornamental ceramic articles

88.

6914

Other ceramic articles

89.

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

90.

7004

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

91.

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

92.

7006 00 00

Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

93.

7007

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

94.

7008

Multiple-walled insulating units of glass

95.

7009

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

96.

7011

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

97.

7014

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

98.

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

99.

7020

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

100.

7321

Stoves [other than kerosene stove and LPG 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

101.

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

102.

7324

Sanitary ware and parts thereof of iron and steel

103.

7418

All goods other than utensils i.e. sanitary ware and parts thereof of copper

104.

7419

Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00

105.

7610 10 00

Doors, windows and their frames and thresholds for doors

106.

7615

All goods other than utensils i.e. sanitary ware and parts thereof

107.

8212

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

108.

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 thereof]

109.

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

110.

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

111.

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]

129[112.

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]

228[113.

8310

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

114.

8407

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

115.

8408

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

116.

8409

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

117.

8413

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], 230[concrete pumps [8413 40 00], other rotary positive displacement pumps [841360], [other than hand pumps falling under tariff item 8413 11 10]]

231[118.

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]

119.

8415

Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

302[120.

8418

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

231[121.

8419

Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] ]

122.

8422

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

00]

231[123.

8423

Electric or electronic 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

124.

8424

Fire extinguishers

125.

8427

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

126.

8428

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

127.

8429

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

128.

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

129.

8443

Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle]

303[130.

8450

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

231[131.

8472

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

132.

8476

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

133.

8478

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

134.

8479

Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]]

342[135.

8483

232["Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 130[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)"]

233[136.

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

137.

8504

Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]

138.

8506

Primary cells and primary batteries]

139.

8507

304[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 343[and other Lithium-ion accumulators including Lithium-ion power banks]]

305[140.

8508

Vacuum cleaners

141.

8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508

142.

8510

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

143.

8511

Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

234[144.

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

145.

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]

306[146.

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing 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]

234[147.

8517

ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X

25 Pads [8517 69 40]

148.

8518

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio- frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]

149.

8519

Sound recording or reproducing apparatus

150.

8522

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

344[151.

8525

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 cameras recorders [other than CCTV]]

236[152.

8526

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

153.

8527

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

154.

8528

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus 307[[other than computer monitors not exceeding 345[32 inches], set top box for television and Television set (including LCD and LED television) of screen size not exceeding 345[32 inches]]]

237[155.

8529

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

156.

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)

157.

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

158.

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 fibres, bundles or cables

159.

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

160.

8539

Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]

161.

8544

Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]

162.

8545

Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)

163.

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]

16[163A.

8701

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

164.

8702

257[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]]

165.

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]

166.

8704

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

308[167.

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)]

168.

8706

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

169.

8707

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

170.

8708

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

309[171.

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]

237[172.

8710

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

173.

8711

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

346[174.

8714

Parts and accessories of vehicles of headings 8711 and 8713]

310[175.

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]]

176.

452[8802 or 8806]

Aircrafts for personal use

177.

8903

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

237[178.

9004

Goggles

179.

9005

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

180.

9006

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

181.

9007

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

182.

9008

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

183.

9010

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

184.

9011

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

185.

9012

Microscopes other than optical microscopes; diffraction apparatus

186.

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

187.

9014

Direction finding compasses; other navigational instruments and appliances

188.

9015

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

189.

9016

Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights

190.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ 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

191.

9023

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

192.

9101

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

193.

9102

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

194.

9104

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

195.

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)

196.

9107

Time switches with clock or watch movement or with synchronous motor

197.

9108

Watch movements, complete and assembled

198.

9110

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

199.

9111

Watch cases and parts thereof

200.

9112

Cases for other than clocks, and parts thereof

201.

9113

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

202.

9114

Other watch parts

203.

9201

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

204.

9202

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

205.

9205

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

206.

9206 00 00

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

207.

9207

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

208.

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

209.

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]

210.

9302

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

237[211.

9401

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

212.

9403

Other furniture [other than bamboo furniture] and parts thereof

213.

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

214.

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]

347[215.

9504

Video games consoles and Machines]

238[216.

9505

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

217.

9506

Articles and equipment for general physical exercise, gymnastics, athletics

218.

9508

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

98[219.

9601

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

238[220.

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

221.

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

222.

9613

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

311[223.

9614

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

238[224.

9616

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

225.

9617

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

226.

9618

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

227.

9804

All dutiable articles intended for personal use

480[227A

Any Chapter

Specified actionable claim; Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of— (

vii) betting;

(viii) casinos;

(ix) gambling;

 (x) horse racing;

(xi) lottery; or

(xii) online money gaming;]

376[228.

Any chapter

Lottery]

242[229

Any chapter

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

 

Schedule V – 1.5%

 

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

7101

Pearls,  natural  or  cultured,  whether  or  not  worked  or  graded  but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport

258[2.

7102

Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]]

367[3.

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 [other than Unworked or simply sawn or roughly shaped]]

368[4.

7104

Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]]

5.

7105

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

6.

7106

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

7.

7107

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

8.

7108

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

9.

7109

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

10.

7110

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

11.

7111

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

12.

7112

Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

13.

7113

Articles of jewellery and parts thereof, of precious metal or 240[of metal clad with precious metal 261[other than bangles of lac/shellac]

14.

7114

Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal

15.

7115

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

16.

7116

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

17.

7117

262[groundnut sweets and gajakImitation jewellery [other than bangles of lac/shellac]]

18.

7118

Coin

 

Schedule VI – 0.125%

 

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

7102

471[Rough diamonds or simply sawn diamonds, industrial or non-industrial]

2.

7103

369[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]

370[242[2A.

7103

Precious stones (other than diamonds), ungraded precious stones (other than diamonds)]”

3.

7104

472[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped]

372[242[4.

7104

Synthetic or reconstructed precious stones

 

 

473[Schedule VII – 0.75%

 

S.No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

7102

Goods other than those specified against S. No. 1 in Schedule VI

2.

7104

Goods other than those specified against S. No. 3 in Schedule VI];

 

Explanation. – For the purposes of this notification,-

 

  1. The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre- determined quantity or number, which is indicated on such package.

 

473[ii.The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder]

 

241[(b) The phrase “registered brand name” means,-

 

(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

 

(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

 

(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]

 

  1. “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

  1. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

 

2.         This notification shall come into force with effect from the 1st day of July, 2017.

 

103[ANNEXURE

 

For foregoing an actionable claim or enforceable right on a brand name,-

 

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

 

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.]

 

105[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

 

 

[F.No.354/117/2017-TRU]

 

 

 

 

(Mohit Tewari)

Under Secretary to the Government of India

 

 

 Notes:  

 

 

Sr. No

Change

Notification No./CORRIGENDUM

Applicability date

Particulars of change

Remarks

1.

Inserted

18/2017-Central Tax (Rate) dated June 30th, 2017

 

July 1, 2017

 ----

 ----

2.

Omitted

18/2017-Central Tax (Rate) dated June 30th, 2017

July 1, 2017

 ----

----

3.

Corrected

 

Corrigendum dated  June 30th, 2017

June 30th, 2017

Before it was read as "30"

----

4.

Corrected

 

Corrigendum dated  June 30th, 2017

June 30th, 2017

 ----

----

5.

Corrected

 

Corrigendum dated  June 30th, 2017

June 30th, 2017

Before it was read as "goggles and the like, corrective, protective or other"

----

6.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as “Coffee, whether or not roasted or decaffeinated”

----

7.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

----

----

8.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as “2710 19 00”

----

9.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as  “84 or 85”

----

10.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

----

----

11.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as “2202 90 10”,

----

12.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as “2202 90 20”

----

13.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as “2202 90 90”

----

14.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as “2202 90 30”

----

15.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

Before it was read as “2202 90 90”

----

16.

Corrected

 

Corrigendum dated July 12th, 2017

July 12th, 2017

----

----

17.  and 18.

Corrected

 

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as " 1106 10 90 "

----

19.

Corrected

 

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “1702” 

----

20.

Corrected

 

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “Palmyra sugar”

----

21.

Corrected

 

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “Agarbatti”

----

22.

Corrected

 

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “saima”

----

23.

Corrected

 

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “gotasitara”

----

24.

Corrected

 

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “glzal”

----

25.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

----

----

26.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

----

----

27.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “Dates”

----

28.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “serial number 1(f)”

----

29.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “3302”

----

30.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “heading 9208”

----

31.

Corrected

Corrigendum dated July 27th, 2017

July 12th, 2017

Before it was read as “(Fountain pen ink and Ball pen ink)”

----

32.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as  “Artificial fur and articles thereof”

----

33.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

 ----

----

34.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “0.12.5 mm”

----

35.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “8522 90”

----

36.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “Optical Fiber”

----

37.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as  “and other pens”

----

38.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “for “optical fibres optical fibres, bundles or cables””

----

39.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as “Optical Fiber”

----

40.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as ““Video games consoles and Machines””

----

41.

 

Inserted

 

19/2017-Central Tax (Rate)  dated August 18th, 2017

August 18th, 2017

----

----

42.

Substituted 

 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “put up in unit container and bearing a registered brand name”

----

43.

 

Inserted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

44.

Inserted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

45.

Inserted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

46.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

----

47.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

----

48.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

before it was read as, “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”

----

49.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “21[Agarbatti, lobhan]”

----

50.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

51.

Substituted 

 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “kites”

----

52.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

53.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

54.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

55.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

56.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

before it was read as,

“260.

9603 10 00

Broomsticks”

----

57.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

58.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

----

59.

Substituted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “dried fruits of Chapter 8”

----

60.

Substituted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi”

----

61.

Substituted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

before it was read as, “ready for consumption form”

----

62.

Substituted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

before it was read as, ““put up in unit container and bearing a registered brand name”

----

63.

Substituted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

before it was read as, “agarbattis”

----

64.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

65.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

66.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

67.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “similar documents of title”

----

68.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806”

----

69.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was rad as, “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles”

----

70.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

71.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

72.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

73.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

74.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

75.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

76.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

77.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

78.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Diabetic foods; [other than Namkeens”

----

79.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before was read as, “Plastic Tarpaulin”

----

80.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

81.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

82.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Braille paper”

----

83.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as “of felt”

----

84.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

 

----

85.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

----

86.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

87.

Substituted

 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “other than fire extinguishers, whether or not charged”

----

88.

Substituted

 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Computer monitors not exceeding 17 inches”

----

89.

Substituted

 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Coir mattresses, cotton pillows, mattress and quilts”

----

90.

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

91.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

----

92.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “plastic tarpaulins”

----

93.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “other than erasers”

----

94.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “of Other calcareous stone”

----

95.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

----

96.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as,

87.

6913

Statuettes and other ornamental ceramic articles

----

97.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “other than computer monitors not exceeding 17 inches”

----

98.

Omitted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

 ----

----

99.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “other than flints and wicks”

----

100.

Substituted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”

----

101.

Substituted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted”

----

102.

Substituted 

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.”

----

103.

 

Inserted

27/2017-Central Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

104.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “0802”

----

105.

Inserted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

----

----

106.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “Kerosene PDS”

----

107.

Omitted 

 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

 

108.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “5705”

----

109.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “27[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”

----

110.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “59[dried fruits of Chapter 8 [other than tamarind, dried]”

----

111.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “Namkeens, bhujia, mixture, chabena and similar edible preparations in 61[ready for consumption form (other than roasted gram)]”

----

112.

Omitted 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

113.

Omitted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

114.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “other than pizza bread”

----

115.

Substituted 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “preparations in ready for consumption form”

----

116.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “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)”

----

117.

Omitted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

118.

Substituted 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”

----

119.

Omitted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

120.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “All synthetic filament yarn such as nylon, polyester, acrylic, etc.”

----

121.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “All artificial filament yarn such as viscose rayon, Cuprammonium, etc.”

----

122.

Omitted 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

123.

Omitted 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

124.

Omitted 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

125.

Substituted

 

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “pans or in similar forms or packings”

----

126.

Omitted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

127.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “including waste and scrap”

----

128.

Substituted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

Before it was read as, “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 powder, of natural stone (including slate); of marble, travertine and alabaster, 94[of Other calcareous stone [other than 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; other ornamental goods essentially of stone]]”

----

129.

Omitted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

130.

Omitted

34/2017-Central Tax (Rate) dated October 13th , 2017

October 13th , 2017

 ----

----

131.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

1.

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

----

132.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

2.

0304

Fish fillets and other fish meat (whether or not minced), frozen

----

133.

Omitted 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

134.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, “Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.”

----

135.

Inserted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

136.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets"

----

137.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Cashew nuts, whether or not shelled or peeled"

----

138.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

139.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

140.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

72.

1210

Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin

----

141.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

78.

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

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

----

142.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

143.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, 20[Palmyra sugar, mishri, batasha, bura]

----

144.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

111.

2503 [except 2503 00 10]

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]

----

145.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

189.

4016

Toy balloons made of natural rubber latex

----

146.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

224.

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ? 1000 per piece

----

147.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "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, including the components, consumables, parts and spares which make these products operational.]"

----

148.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

55[259A

9601

Worked corals other than articles of coral]

----

149.

Omitted 

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

150.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

11.

0210

Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers

----

151.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

152.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Yeasts and prepared baking powders"

----

153.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

44.

2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]

Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning

----

154.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

155.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as,

70.

3215

Fountain pen ink

----

156.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

157.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

158.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

before it was read as,

89.

4114

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

90.

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

----

159.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

160.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

161.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

before it was read as,

171.

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ? 1000 per piece

----

162.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

163.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

before it was read as, "Sewing machines"

----

164.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

before it was read as,

215.

9002

Intraocular lens

----

165.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 before it was read as, "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body"

----

166.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

167.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

168.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

169.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

before it was read as, "Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]"

----

170.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

before it was read as,

13.

1901

Preparations suitable for infants or young children, put up for retail sale

----

171.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

172.

Substituted 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

before it was read as,

16.

1905 [other than

1905 32 11, 1905 90 40]

All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [114[other than pizza bread, khakhra, plain chapatti or roti], Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

----

173.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

174.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as, "All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 78[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 115[preparations in ready for consumption form, khakhra]]"

----

175.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

176.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste"

----

177.

Substituted 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "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; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]"

----

178.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "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"

----

179.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, Poster colour]

----

180.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 

----

181.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

58.

3304 20 00

Kajal pencil sticks

----

182.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

59.

3305 9011, 3305 90 19

Hair oil

----

183.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

60.

3306 10 20

Dentifices - Toothpaste

----

184.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

61.

3401 [except 340130]

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

----

185.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "PVC Belt Conveyor, 79[Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats]"

----

186.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

80[123A

4016

Rice rubber rolls for paddy de-husking machine]

----

187.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "School satchels and bags other than of leather or composition leather"

----

188.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

----

----

189.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as," 32[Artificial fur other than articles thereof]"

----

190

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Hats and 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"

----

191.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

105[177A

6802

All goods other than:-

(i) all goods of marble and granite;

(ii) 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.]

----

192.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Pre cast Concrete Pipes"

----

193.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Salt Glazed Stone Ware Pipes"

----

194.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "LPG stoves"

----

195.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system"

----

196.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal"

----

197.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

253.

7419 91 00

Metal castings

----

198.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as, "Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods"

----

199.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

271.

7610

[Except 7610 10 00]

Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) 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

----

200.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Stranded wires and cables"

----

201.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

105[303A

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.]

----

202.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Turbo-jets, turbo-propellers and other gas turbines - turbo-jets"

----

203.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as,

320.

8419 20

Medical, surgical or laboratory sterilisers

----

204.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "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 [other than electric or electronic weighing machinery]"

----

205.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]"

----

206.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]"

----

207.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Perforating or stapling machines (staplers), pencil sharpening machines"

----

208.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]"

----

209.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Plain shaft bearings]"

----

210.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)"

----

211.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "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"

----

212.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, 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;"

----

213.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Closed-circuit television (CCTV)"

----

214.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Electrical Filaments or discharge lamps"

----

215.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Winding Wires; Coaxial cables; 36[Optical Fibre Cable]"

----

216.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Carbon electrodes"

----

217.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

218.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as, "Spectacles [other than corrective]; 5[goggles and the like, corrective, protective or other]"

----

219.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as, "Spectacles [other than corrective]; 5[goggles and the like, corrective, protective or other]"

----

220.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Other clock parts"

----

221.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements"

----

222.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Clock cases, and parts thereof"

----

223.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Bamboo furniture"

----

224.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, " 89[Coir mattresses, cotton pillows and mattresses]"

----

225.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Swimming pools and padding pools"

----

226.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Kitchen gas lighters]"

----

227.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

 

----

227A.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as, “and Rear Tractor tyres"

----

228.

Omitted 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

229.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Spark-ignition reciprocating or rotary internal combustion piston engine"

----

230.

Omitted 

 

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

231.

Omitted 

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

----

----

232.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 130[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)"

----

233.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

----

----

234.

Omitted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

235.

Substituted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "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 cameras recorders [other than CCTV]"

----

236.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

237.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

----

----

238.

Omitted

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 ----

----

239.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as, "-"

----

240.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

 Before it was read as, "of metal clad with precious metal"

----

241.

Substituted

 

41/2017-Central Tax (Rate) dated November 14th, 2017

November 15th, 21017

Before it was read as,

"(b) The phrase “registered brand name” means,-

(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;

(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.]"

 

----

242.

Inserted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

   ----

----

243.

Omitted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

 ----

----

244.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Grass, leaf or reed or fibre products, including mats, pouches, wallets"

----

245.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Corduroy fabrics"

----

246.

Substituted 

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "6309"

----

247.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "28"

----

248.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as,

66[99A

4419

Tableware and Kitchenware of wood]

----

249.

Omitted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

 ----

----

250.

Omitted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

 ----

----

251.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "68[Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806]"

----

252.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "groundnut sweets and gajak"

----

253.

Substituted

 

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Preparations for use on the hair]"

----

254.

Omitted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

 ----

----

255.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as,

135[236A

7324

Sanitary ware and parts thereof, of iron and steel]

 

256.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "205[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 and Nozzles for drip irrigation equipment or nozzles for sprinklers]]"

----

257.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Motor vehicles for the transport of ten or more persons, including the driver"

----

258.

Omitted 

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

 ----

----

259.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "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 [other than Unworked or simply sawn or roughly shaped]"

----

260.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]"

----

261.

Omitted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

 ----

----

262.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Imitation jewellery"

----

263.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "101[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]"

----

264.

Substituted

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped"

----

265.

Substituted

 

06/2018-Central Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped"

----

266.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

267.

Substituted

 

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as

“2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]”

----

268.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

----

269.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

----

270.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

----

271.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as “ 245[Corduroy fabrics, velvet fabrics]”

----

272.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as

“61

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

----

273.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as “500”

----

274.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as “Biomass briquettes.”

 ----

275.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

276.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

277.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

278.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

279.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

280.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as “

75[195A

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers]

 ----

281.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

282.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

283.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as

“9619

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material “

 ----

284.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

285.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

286.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

287.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

288.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

289.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as “Other articles of copper”

 ----

290.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

291.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor”

 ----

292.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

293.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

294.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

295.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

296.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

297.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

298.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

299.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as

“9607

Slide fasteners and parts thereof”

 ----

300.

Inserted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

301.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

302.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

303.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

304.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as “Electric accumulators, including separators therefor, whether or not rectangular (including square)”

 ----

305.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

306.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

307.

Substituted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

before it was read as “[97[other than computer monitors not exceeding 20 inches]] 135[; and set top box for television]”

 ----

308.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

309.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

310.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

311.

Omitted

18/2018-Central Tax (Rate) dated July 26th, 2018

July 27th, 2018

 ----

 ----

312.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

313.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

314.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

315.

Re-numbered

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as “198A”

 ----

316.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

317.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as “63 [other than 6309]”

 ----

318.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as “63 [other than 6309]”

 ----

319.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as “Footwear having a retail sale price not exceeding Rs. 273[1000] per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.”

 ----

320.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as

“135[225A

6815

Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content]”

 ----

321.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

322.

 Re-numbered

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as “243A”

 ----

323.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

324.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

325.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

326.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

327.

Re-numbered

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

before it was read as “171A”

 ----

328.

Inserted 

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

329.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

330.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

331.

Re-numbered

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

before it was read as “121A”

 ----

332.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

333.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

334.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

before it was read as

“209[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]”

 

 ----

335.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

336.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

337.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

before it was read as “68 cm”

 ----

338.

Substituted 

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

before it was read as “20 inches”

 ----

339.

Re-numbered

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

before it was read as “440A”

 ----

340.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

341.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

342.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

343.

Inserted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

344.

Omitted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

345.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as “20 inches” “68 cm”

 ----

346.

Substituted

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

Before it was read as

“174.

8714

Parts and accessories of vehicles of headings 8711 and 8713”

 ----

347.

Omitted 

24/2018-Central Tax (Rate) dated December 31st, 2018

January 01st, 2019

 ----

 ----

348.

Inserted

08/2019-Central Tax (Rate) dated March 29th, 2019

April 01st, 2019

 ----

 ----

349.

Inserted

12/2019-Central Tax (Rate) dated July 31st, 2019

August 01st, 2019

 ----

 ----

350.

Inserted

12/2019-Central Tax (Rate) dated July 31st, 2019

August 01st, 2019

 ----

 ----

351.

Omitted

12/2019-Central Tax (Rate) dated July 31st, 2019

August 01st, 2019

 ----

 ----

352.

Inserted

12/2019-Central Tax (Rate) dated July 31st, 2019

August 01st, 2019

 ----

 ----

353.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

354.

Inserted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

355.

Substituted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

Before it was read as “146[317[63 [other than 6305 32 00, 6309]]”

 ----

356.

Inserted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

357.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

358.

Inserted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

359.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

360.

Inserted 

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

361.

Inserted 

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

362.

Inserted 

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

363.

Inserted 

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

364.

Substituted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

Before it was read as

“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.”

 

 ----

365.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

366.

Inserted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

367.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

368.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

369.

Substituted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

Before it was read as

“264[groundnut sweets and gajakSemi-precious stones, unworked or simply sawn or roughly shaped]”

 

 ----

370.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

371.

Substituted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

Before it was read as

“265[groundnut sweets and gajakSynthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped]”

 

 ----

372.

Omitted

14/2019-Central Tax (Rate) dated September 30th, 2019

October 01st, 2019

 ----

 ----

373.

Omitted

27/2019-Central Tax (Rate) dated December 30th, 2019

 

January 01st, 2020

 ----

 ----

374.

Inserted

27/2019-Central Tax (Rate) dated December 30th, 2019

January 01st, 2020

 ----

 ----

375.

Omitted

01/2020-Central Tax (Rate) dated February 21st, 2020

 

March 01st, 2020

 ----

 ----

376.

Substituted

01/2020-Central Tax (Rate) dated February 21st, 2020

 

March 01st, 2020

Before it was read as

"228.

239[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"

 ----

377.

Omitted

03/2020-Central Tax (Rate) dated March 25th, 2020

 

March 01st, 2020

 ----

 ----

378.

Inserted

03/2020-Central Tax (Rate) dated March 25th, 2020

March 01st, 2020

 ----

 ----

379.

Omitted

03/2020-Central Tax (Rate) dated March 25th, 2020

March 01st, 2020

 ----

 ----

380.

Omitted

03/2020-Central Tax (Rate) dated March 25th, 2020

March 01st, 2020

 ----

 ----

381.

Substituted

03/2020-Central Tax (Rate) dated March 25th, 2020

March 01st, 2020

Before it was read as

"211[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]]"

 

 ----

382.

Substituted

01/2021-Central Tax (Rate) dated June 02th , 2021

 

June 02th , 2021

 

Before it was read as “4016 or 9503”

 ----

383.

Inserted

01/2021-Central Tax (Rate) dated June 02th , 2021

 

June 02th , 2021

 

 ----

 ----

384.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

385.

Omitted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

386.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

387.

Omitted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

388.

Omitted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

----

 ----

389.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

390.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

391.

Substituted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

Before it was read as "Bio-diesel"

 ----

392.

Omitted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

----

 ----

393.

Omitted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 

 ----

394.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

395.

Omitted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

396.

Omitted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

397.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

398.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

399.

Substituted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

Before it was read as

"135[153A

4819 20

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

 ----

400.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

401.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

402.

Substituted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

Before it was read as  "Fountain pens, stylograph pens 37[and other pens]"

 ----

403.

Inserted

08/2021-Central Tax (Rate) dated September 30th, 2021

October 01st, 2021

 ----

 ----

404.

Omitted

13/2021-Central Tax (Rate) dated October 27th, 2021

October 27th, 2021

 ----

 ----

405.

Omitted

13/2021-Central Tax (Rate) dated October 27th, 2021

October 27th, 2021

 ----

 ----

406.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as “0303, 0304, 0305, 0306, 0307, 0308”

 ----

407.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“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”

 

 ----

408.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“Edible products of animal origin, not elsewhere specified or included”

 

 ----

409.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

410.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“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 48[other than cotton seed oil cake]”

 

---- 

411.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“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”

 

 ----

412.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“386[186A

3826

Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]”

 ----

413.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as “8419 19”

 ----

414.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“244.

8802

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

 ----

415.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“8803” & “Parts of goods of heading 8802”

 

 ----

416.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as “9405 50 31”

 ----

417.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[walnuts] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]”

 

 ----

418.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

before it was read as

“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.”

 

 ----

419.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“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”

 

 ----

420.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“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”

 

 ----

421.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

422.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“Other prepared or preserved meat, meat offal or blood”

 

 ----

423.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

424.

Inserted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 ----

 ----

425.

Omitted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 ----

 

 ----

426.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

427.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as “7419 99 30”

 ----

428.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as “9405, 9405 50 31”

 ----

429.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“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”

 

 ----

430.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“135[26A

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

26B

2516 12 00

Granite, other than blocks]

397[26C

2601

Iron ores and concentrates, including roasted iron pyrites.

26D

2602

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

26E

2603

Copper ores and concentrates.

26F

2604

Nickel ores and concentrates.

26G

2605

Cobalt ores and concentrates.

26H

2606

Aluminium ores and concentrates.

26I

2607

Lead ores and concentrates.

26J

2608

Zinc ores and concentrates.

26K

2609

Tin ores and concentrates.

26L

2610

Chromium ores and concentrates.]”

 ----

431.

Omitted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 ----

 ----

432.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

433.

Inserted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 ----

 ----

434.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

435.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

436.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“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]”

 

 ----

437.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as “8419”

 ----

438.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“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”

 

 ----

439.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“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”

 

 ----

440.

Inserted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 ----

 ----

441.

Inserted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 ----

 ----

442.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“383.

8525

213[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 336[digital cameras and video camera recorders] [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]]”

 ----

443.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

444.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 before it was read as

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

 

 ----

445.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as “8548”

 ----

446.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“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”

 

 ----

447.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as

“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”

 

 ----

448.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

“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)]]”

 

 ----

449.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

450.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

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

 

 ----

451.

Inserted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 ----

 ----

452.

Substituted

18/2021-Central Tax (Rate) dated December 28th, 2021

January 01st, 2022

 Before it was read as “8802”

 ----

453.

Omitted

21/2021-Central Tax (Rate) dated December 31st, 2021

January 01st, 2022

 ----

 ----

454.

Inserted

21/2021-Central Tax (Rate) dated December 31st, 2021

January 01st, 2022

 ----

 ----

455

Omitted

01/2022-Central Tax (Rate) dated March 31st, 2022

 

April 01st, 2022

 ----

 ----

456

Inserted

01/2022-Central Tax (Rate) dated March 31st, 2022

 

April 01st, 2022

 ----

 

457.

Substituted

12/2022-Central Tax (Rate) dated December 30th, 2022

 

January 01st, 2023

 Before it was read as “Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)”

----

458.

Substituted

12/2022-Central Tax (Rate) dated December 30th, 2022

January 01st, 2023

Before it was read as "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 additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]"

----

459.

Substituted

12/2022-Central Tax (Rate) dated December 30th, 2022

January 01st, 2023

Before it was read as "Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or  Carbonated Beverages with Fruit Juice]

----

460.

Substituted

12/2022-Central Tax (Rate) dated December 30th, 2022

January 01st, 2023

Before it was read as "Mathematical boxes, geometry boxes and colour boxes"

----

461.

Substituted

12/2022-Central Tax (Rate) dated December 30th, 2022

January 01st, 2023

Before it was read as "Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]"

----

462

Omitted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

----

 ----

463

Inserted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

----

 ----

464

Substituted

 6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

----

 ----

465

Substituted

 6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was read as "Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks"

 ----

466

Substituted

 6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was read as "machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00]"

---- 

467

Substituted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was reas as "Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"

----

468

Substituted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was read as "other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content"

----

469

Substituted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was read as "Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]"

----

470

Substituted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was reas as "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"

----

471

Substituted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was read as "263[All goods]"

----

472

Substituted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was read as "371[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]"

----

473

Substituted

6/2022-Central Tax (Rate) dated July 13,2022

July 18th, 2022

Before it was read as "102[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person."

----

474

Substituted

3/2023-Central Tax (Rate) dated february 28th, 2023

March 01st, 2023

Before it was read as "Jaggery  of  all  types  including  Cane  Jaggery  (gur),  Palmyra  Jaggery, pre-packaged  and  labelled;Khandsari Sugar, pre-packaged and labelled]

 ----

475

Inserted

 3/2023-Central Tax (Rate) dated february 28th, 2023

 March 01st, 2023

 ----

----

476

Inserted

9/2023-Central Tax (Rate) dated July 26th, 2023

July 27, 2023

 

----

----

477

Substituted

9/2023-Central Tax (Rate) dated July 26th, 2023

July 27, 2023

Before it was read as " 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;113[such as Real zari thread (gold) and silver thread, combined with textile thread),]Imitation zari thread"

 

478

Substituted

9/2023-Central Tax (Rate) dated July 26th, 2023

July 27, 2023

Before it was read as "toasted bread and similar toasted products"

-----

479

Substituted

9/2023-Central Tax (Rate) dated July 26th, 2023

July 27 2023

Before it was read as "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel"

----

480

Inserted

11/2023-Central Tax (Rate) dated September 29th, 2023

October 1, 2023

----

 

481

Substituted

17/2023-Central Tax (Rate) dated October 19th, 2023

October 19, 2023

Before it was read as "heading 1905"

----

482

Inserted

17/2023-Central Tax (Rate) dated October 19th, 2023

October 19, 2023

----

----

483

Omitted

17/2023-Central Tax (Rate) dated October 19th, 2023

October 19, 2023

----

----

484

Substituted

01/2024-Central Tax (Rate) dated january 3rd 2024

January 4th 2024

before it was read as -

2711 12 00,27118[2711 19 00]

----

485

Substituted

01/2024-Central Tax (Rate) dated january 3rd 2024

January 4th 2024

before it was read as -

2711 12 00 2711, 13 00, 2711 19 00