GST Rate on Goods

RATE OF GST ON GOODS

INDEX

  • SCHEDULE I: LIST OF GOODS AT NIL RATE
  • SCHEDULE II: LIST OF GOODS AT 25% RATE
  • SCHEDULE III: LIST OF GOODS AT 3% RATE
  • SCHEDULE IV: LIST OF GOODS AT 5% RATE.
  • SCHEDULE V: LIST OF GOODS AT 12% RATE
  • SCHEDULE VI: LIST OF GOODS AT 18% RATE
  • SCHEDULE VII: LIST OF GOODS AT 28% RATE

 

RATE OF GST ON GOODS

The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VII as per details given below.

SCHEDULE I: LIST OF GOODS AT NIL RATE

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and

chilled.

8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates oth- er than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25. 0401 Fresh milk and pasteurised milk, includ- ing separated milk, milk and cream, not concentrated nor containing added sug- ar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in unit container and bearing a registered brand name
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. 0511 Semen including frozen semen

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory

(Cichorium spp.), fresh or chilled.

40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or

chilled.

42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inu- lin content, fresh or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not

shelled or peeled

48. 0801 Brazil nuts, fresh, whether or not shelled

or peeled

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or

dried

51. 0804 Dates, figs, pineapples, avocados, gua- vas, mangoes and mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Manda- rins (including tangerines and satsu- mas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and

papaws (papayas), fresh.

55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, rasp- berries, blackberries, mulberries and loganberries, black, white or red cur- rants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persim- mons, Pomegranates, Tamarind, Sapo- ta (chico), Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including

watermelons), fresh.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, corian- der, cumin or caraway; juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed

form

64. 0910 30 10 Fresh turmeric, other than in processed

form

65. 1001 Wheat and meslin [other than those put up in unit container and bearing a regis- tered brand name]
66. 1002 Rye [other than those put up in unit con- tainer and bearing a registered brand name]
67. 1003 Barley [other than those put up in unit container and bearing a registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a regis- tered brand name]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
72. 1008 Buckwheat, millet and canary seed; oth- er cereals such as Jawar, Bajra, Ragi] [other than those put up in unit con- tainer and bearing a registered brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a regis- tered brand name]
78. 1106 Flour, of the dried leguminous vegeta- bles of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar

gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tama- rind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]

79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro- ken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not bro- ken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not bro- ken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used

for sowing.

87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jag- gery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, common- ly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96. 1905 Pappad, by whatever name it is known,

except when served for consumption

97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gu- rudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, pu- rified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including

date and palm neera

101. 2202 90 90 Tender coconut water other than put up in unit container and bearing a regis- tered brand name

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
102. 2302, 2304, 2305,

2306, 2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple- ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
103. 2501 Salt, all types
104. 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specifica- tion No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure [other than put up in unit containers and bear- ing a registered brand name]
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clini- cal waste
111. 3926 Plastic bangles
112. 4014 Condoms and contraceptives
113. 4401 Firewood or fuel wood
114. 4402 Wood charcoal (including shell or nut

charcoal), whether or not agglomerated

115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
117. 48 / 4907 Rupee notes when sold to the Reserve

Bank of India

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
118. 4907 Cheques, lose or in book form
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121. 4903 Children’s picture, drawing or colouring books
122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
123. 5001 Silkworm laying, cocoon
124. 5002 Raw silk
125. 5003 Silk waste
126. 5101 Wool, not carded or combed
127. 5102 Fine or coarse animal hair, not carded

or combed

128. 5103 Waste of wool or of fine or coarse ani- mal hair
129. 52 Gandhi Topi
130. 52 Khadi yarn
131. 5303 Jute fibres, raw or processed but not

spun

132. 5305 Coconut, coir fibre
133. 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked
135. 6912 00 40 Earthen pot and clay lamps
136. 7018 Glass bangles (except those made from precious metals)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
137. 8201 Agricultural implements manually op- erated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; seca- teurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
138. 8445 Amber charkha
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehi- cles
141. 8803 Parts of goods of heading 8801
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instru- ments
144. 9603 Muddhas made of sarkanda and phool bahari jhadoo
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
147. 9803 Passenger baggage

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
148. Any chapter Puja samagri namely:

(i)          Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii)         Sacred thread (commonly known as yagnopavit);

(iii)       Wooden khadau;

(iv)       Panchamrit,

(v)        Vibhuti sold by religious

institutions,

(vi)       Unbranded honey [proposed GST Nil]

(vii)     Wick for diya.

(viii)    Roli

(ix)       Kalava (Raksha sutra)

(x)        Chandan tika

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

 

SCHEDULE II: LIST OF GOODS AT 0.25% RATE

 

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1. 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2. 7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
3. 7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

 

SCHEDULE III: LIST OF GOODS AT 3% RATE

 

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 conve- nience of transport
2. 7102 Diamonds, whether or not worked, but not mounted or set [other than Non-In- dustrial Unworked or simply sawn, cleaved or bruted]
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]

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-pre- cious 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-man- ufactured forms, or in powder form

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
7. 7107 Base metals clad with silver, not further worked than semi-manufactured
8. 7108 Gold (including gold plated with plati- num) unwrought or in semi-manufac- tured 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-manu- factured 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 of metal clad with precious metal
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 (natu- ral, synthetic or reconstructed)
17. 7117 Imitation jewellery
18. 7118 Coin

 

SCHEDULE IV: LIST OF GOODS AT 5% RATE

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304
2. 0304 Fish fillets and other fish meat (whether or not minced), frozen
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; crusta- ceans, 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, fro- zen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquat- ic invertebra other than crustaceans, fit for human consumption
6. 0308 Aquatic invertebrates other than crus- taceans and molluscs, frozen, dried, salted or in brine; smoked aquatic inver- tebrates other than

crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or con- taining added sugar or other sweet- ening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9. 0403 Cream, yogurt, kephir and other fer- mented or acidified milk and cream, whether or not concentrated or contain- ing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
10. 0404 Whey, whether or not concentrated or containing added sugar or other sweet- ening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweet- ening matter, not elsewhere specified or included
11. 0406 Chena or paneer put up in unit contain- er and bearing a registered brand name
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 sweet- ening matter.

13. 0409 Natural honey, put up in unit container

and bearing a registered brand name

14. 0410 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.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
16. 0504 Guts, bladders and stomachs of ani- mals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
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, un- worked 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 other- wise provisionally preserved.
21. 0511 Animal products not elsewhere speci- fied or included; dead animals of Chap- ter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22. 7 Herb, bark, dry plant, dry root, common- ly known as jaribooti and dry flower

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen
24. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other pre- servative solutions), but unsuitable in that state for immediate consumption
25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]
26. 0714 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
27. 0801 Cashewnuts, whether or not shelled or

peeled

28. 0802 Dried areca nuts, whether or not shelled

or peeled

29. 0802 Dried chestnuts (singhada), whether or

not shelled or peeled

30. 08 Dried makhana, whether or not shelled

or peeled

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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
34. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provi- sionally preserved in brine, in sulphur water or in other preservative solutions
35. 0901 Coffee, whether or not roasted or decaf- feinated; 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, corian- der, 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
45. 10 All goods i.e. cereals, put up in unit con- tainer and bearing a registered brand name
46. 1001 Wheat and meslin put up in unit con- tainer and bearing a registered brand name
47. 1002 Rye put up in unit container and bearing a registered brand name
48. 1003 Barley put up in unit container and bear- ing a registered brand name
49. 1004 Oats put up in unit container and bear- ing a registered brand name
50. 1005 Maize (corn) put up in unit container and bearing a registered brand name
51. 1006 Rice put up in unit container and bear- ing a registered brand name
52. 1007 Grain sorghum put up in unit container and bearing a registered brand name
53. 1008 Buckwheat, millet and canary seed; oth- er cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
54. 1101 Wheat or meslin flour put up in unit con- tainer and bearing a registered brand name.
55. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
56. 1103 Cereal groats, meal and pellets, includ- ing suji and dalia, put up in unit contain- er and bearing a registered brand name

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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, flakes, granules and pel- lets of potatoes put up in unit container and bearing a registered brand name
59. 1106 Meal and powder of the dried legumi- nous vegetables of heading 0713 (puls- es) [other than guar meal 1106 10 10

and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name

60. 1106 10 10 Guar meal
61. 1106 10 90 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 bro- ken other than of seed quality.
66. 1203 Copra 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not bro- ken, other than of seed quality
71. 1208 Flour and meals of oil seeds or oleagi-

nous fruits, other than those of mustard

72. 1210 Hop cones, dried, whether or not ground, powdered or in the form of pel- lets; lupulin
73. 1211 Plants and parts of plants (including seeds and fruits), of a kind used pri- marily in perfumery, in pharmacy or for insecticidal, fungicidal or similar pur- pose, frozen or dried, whether or not cut, crushed or powdered
74. 1212 Locust beans, seaweeds and other al- gae, 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 Cichoriumintybus- sativum) 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) [oth- er than lac and shellac]
76. 1301 Compounded asafoetida commonly

known as heeng

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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. 1404 [other than

1404 90 10, 1404

90 40, 1404 90

50]

Vegetable products not elsewhere spec- ified 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]

79. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically mod- ified
80. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modi- fied.
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, in- cluding 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 cot- ton-seed oil and fractions thereof,

whether or not refined, but not chemi- cally modified.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
85. 1513 Coconut (copra), palm kernel or babas- su 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 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemi- cally modified.
88. 1516 Vegetable fats and oils and their frac- tions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaid- inised, 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 frac- tions, 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, khandsari

sugar

92. 1702 Palmyra sugar
93. 1801 Cocoa beans whole or broken, raw or

roasted

94. 1802 Cocoa shells, husks, skins and other

cocoa waste

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 pre- pared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99. 1905 Pizza bread
100. 1905 40 00 Rusks, toasted bread and similar toast- ed products
101. 2106 90 Sweetmeats
102. 2201 90 10 Ice and snow
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
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 [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]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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[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 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[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple- ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
108. 2307 Wine lees; argol
109. 2401 Tobacco leaves
110. 2502 Unroasted iron pyrites.
111. 2503[except 2503

00 10]

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloi- dal sulphur [other than sulphur recov- ered as by- product in refining of crude oil]
112. 2504 Natural graphite.
113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 rect- angular (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); natu- ral barium carbonate (witherite), wheth- er 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 corun- dum, 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.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
123. 2515 [Except

2515 12 10, 2515

12 20, 2515 12

90]

Ecaussine and other calcareous mon- umental or building stone; alabaster [other than marble and travertine]
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 con- crete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; mac- adam 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 head- ing 2515 or 2516 whether or not heat treated.
127. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or oth- erwise, into blocks or slabs of a rectan- gular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
128. 2519 Natural magnesium carbonate (mag- nesite); 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 with- out 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 hy- droxide 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 rect- angular (including square) shape; talc.
135. 2528 Natural borates and concentrates there- of (whether or not calcined), but not in- cluding borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3
136. 2529 Feldspar; leucite, nepheline and nephe- line syenite; fluorspar.
137. 2530 Mineral substances not elsewhere

specified or included.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 man- ufacture of iron or steel; slag, ash and residues (other than from the manufac- ture 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 concen- trates.
151. 2613 Molybdenum ores and concentrates.
152. 2614 Titanium ores and concentrates.
153. 2615 Niobium, tantalum, vanadium or zirconi- um ores and concentrates.

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
157. 27 Bio-gas
158. 2701 Coal; briquettes, ovoids and similar sol- id 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
163. 2706 Tar distilled from coal, from lignite or

from peat

164. 2710 Kerosene PDS
165. 2711 12 00, 2711

13 00, 2710 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic con- sumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindu- stan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166. 28 Thorium oxalate
167. 28 Enriched KBF4 (enriched potassium

fluroborate)

168. 28 Enriched elemental boron

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
169. 28 Nuclear fuel
170. 2805 11 Nuclear grade sodium
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 me- dicaments) used in bio-chemic systems and not bearing a brand name
179. 30 Oral re-hydration salts
180. 30 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
182. 3101 All goods i.e. animal or vegetable fer- tilisersor organic fertilisers put up in unit containers and bearing a brand name
182A. 3102 Mineral or chemical fertilisers, nitroge- nous, other than those which are clearly not to be used as fertilizers
182B. 3103 Mineral or chemical fertilisers, phos- phatic, other than those which are clear- ly not to be used as fertilizers

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 Agarbatti
186. 3402 Sulphonated castor oil, fish oil or sperm

oil

187. 3605 00 10 Handmade safety matches Explanation.– For the purposes of this entry, handmade matches mean match- es, in or in relation to the manufacture of which, none of the following process- es is ordinarily carried on with the aid of power, namely:

(i)          frame filling;

(ii)         dipping of splints in the composi-

tion for match heads;

(iii)       filling of boxes with matches;

(iv)       pasting of labels on match boxes, veneers or cardboards;

(v)        packaging

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
188. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
189. 4016 Toy balloons made of natural rubber latex
190. 4011, 4013 Pneumatic tyres or inner tubes, of rub- ber, of a kind used on / in bicycles, cycle

-rickshaws and three wheeled powered cycle rickshaws

191. 4016 Erasers
192. 4101 Raw hides and skins of bovine (includ- ing buffalo) or equine animals (fresh, or salted, dried, limed, pickled or other- wise preserved, but not tanned, parch- ment-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 other- wise preserved, but not tanned, parch- ment-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 other- wise preserved, but not tanned, parch- ment-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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, wheth- er or not split, but not further prepared
198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
199. 4801 Newsprint, in rolls or sheets
200. 4823 Kites
201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets
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)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 tex- tile bast fibres, other vegetable textile fibres; paper yarn
216. 5309 to 5311 Woven fabrics of other vegetable textile

fibres, paper yarn

217. 5407, 5408 Woven fabrics of manmade textile ma- terials
218. 5512 to 5516 Woven fabrics of manmade staple fibres
219. 5705 Coir mats, matting and floor covering
220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
221. 60 Knitted or crocheted fabrics [All goods]
222. 61 Articles of apparel and clothing acces- sories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
223. 62 Articles of apparel and clothing acces- sories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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.
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
229. 7018 Glass beads.
230. 84 Pawan Chakki that is Air Based Atta Chakki
231. 8413, 8413 91 Hand pumps and parts thereof
232. 8419 19 Solar water heater and system
233. 8437 Machines for cleaning, sorting or grad- ing, 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
234. 84 or 85 Following renewable energy devices &

parts for their manufacture

(a)  Bio-gas plant

(b)  Solar power based devices

(c)  Solar power generating system

(d)  Wind mills, Wind Operated

Electricity Generator (WOEG)

(e)  Waste to energy plants/devices

(f)   Solar lantern/solar lamp

(g)  Ocean waves/tidal waves energy devices/plants

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 coach- es, 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, bis- sel-bogies, axles and wheels, and parts thereof

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
242. 8608 Railway or tramway track fixtures and fittings; mechanical (including elec- tro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechani- cally propelled
244. 8802 Other aircraft (for example, helicopters, aeroplanes), other than those for per- sonal use.
245. 8803 Parts of goods of heading 8802
246. 8901 Cruise ships, excursion boats, fery- 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; float- ing 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)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253. 90 Coronary stents and coronary stent sys- tems 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

256. 90 or any other Chapter Parts of the following goods, namely:

(i)      Crutches;

(ii)     Wheel chairs;

(iii)   Walking frames;

(iv)   Tricycles;

(v)    Braillers; and

(vi)   Artificial limbs

257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
258. 9405 50 31 Kerosene pressure lantern
259. 9405 91 00, 9405

92 00 or 9405 99

00

Parts of kerosene pressure lanterns

including gas mantles

260. 9603 10 00 Broomsticks
261. 9704 Postage or revenue stamps,

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

262. 9705 Numismatic coins

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and For- mulations specified at S.No.181 above, intended for personal use.

 

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

  • Amikacin
  • Amphotericin-B
  • Amrinone
  • Aprotinin
  • Baclofen
  • Bleomycin
  • Busulphan
  • BCG vaccine, Iopromide, Iotrolan
  • Chlorambucil
  • Chorionic Gonadotrophin
  • Clindamycin
  • Cyclophosphamide
  • Dactinomycin
  • Daunorubicin
  • Desferrioxamine
  • Dimercaprol
  • Disopyramide phosphate
  • Dopamine
  • Eptifibatide
  • Glucagon
  • Hydroxyurea
  • Isoprenaline
  • Isoflurane
  • Lactulose
  • Lomustine
  • Latanoprost
  • Melphalan
  • Mesna

 

  • Methotrexate
  • MMR (Measles, mumps and rubella) vaccine
  • Mustin Hydrochloride
  • Pancuronium Bromide
  • Praziquantel
  • Protamine
  • Quinidine
  • Sodium Cromoglycate spin caps and cartridges
  • Sodium Hyalauronatesterile 1% and 1.4% solution
  • Somatostatin
  • Strontium Chloride (85Sr.)
  • Thioguanine
  • Tobramycin
  • TetanusImmunoglobin
  • Typhoid Vaccines:
    • VI Antigen of Salmonella Typhi, and
    • Ty2la cells and attenuated non-pathogenic strains of Typhi
  • Tretinoin
  • Tribavirin / Ribavirin
  • Urokinase
  • Ursodeoxycholic Acid
  • Vancomycin
  • Vasopressin
  • Vecuronium Bromide
  • Zidovudine
  • 5-Fluorouracil
  • Pegulated Liposomal Doxorubicin Hydrochloride injection
  • Ketoanalogue preparation of essential amino acids
  • Pergolide
  • Kit for bedside assay of Troponin-T
  • Solution for storing, transporting, flushing donor organs

for transplant

  • Miltefosine
  • Milrinone Lactate
  • Methoxy Isobutile Isonitrile (MIBI)
  • Haemophilus Influenzae Type b Vaccine
  • Mycophenolate Sodium
  • Verteporfin
  • Daclizumab

 

  • Ganciclovir
  • Drotrecoginalfa (activated)
  • Eptacogalfa activated recombinant coagulation factor VIIa
  • Muromonab CD3
  • Japanese encephalitis vaccine
  • Valganciclovir
  • Low molecular weight heparin
  • Efavirenz
  • Emtricitabine;
  • Azathioprine;
  • Antinomycin D;
  • Cytosine Arabinoside (Cytarabine);
  • Vinblastine Sulphate
  • Vincristine;
  • Eurocollins Solution;
  • Everolimus tablets/dispersible tablets;
  • Poractant alfa
  • Troponin-I whole blood test kit;
  • Blower/mister kit for beating heart surgery;
  • Fluoro Enzyme Immunoassay Diagnostic
  • Tablet Telbivudine
  • Injection Exenatide
  • DTaP-IPV-Hibor PRP-T combined Vaccine
  • Pneumococcal-7 Valent Conjugate Vaccine

(Diphtheria CRM197 Protein)

  • Injection Thyrotropin Alfa
  • Injection
  • Abatacept
  • Daptomycin
  • Entacevir
  • Fondaparinux Sodium
  • Influenza Vaccine
  • Ixabepilone
  • Lapatinib
  • Pegaptanib Sodium injection
  • Suntinib Malate
  • Tocilizumab
  • Agalsidase Beta
  • Anidulafungin

 

  • Capsofungin acetate
  • Desflurane USP
  • Heamostatic Matrix with Gelatin and human Thrombin
  • Imiglucerase
  • Maraviroc
  • Radiographic contrast media (Sodium and Meglumine ioxita-

lamate, Iobitridol and Sodium and meglumine ioxaglate)

  • Sorafenib tosylate
  • Varenciline tartrate
  • 90 Yttrium
  • Nilotinib
  • Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
  • Micafungin sodium for injection
  • Bevacizumab
  • Raltegravir potassium
  • Rotavirus Vaccine (Live Oral Pentavalent)
  • Pneumococcal Polysaccharide Vaccine
  • Temsirolimus Concentrate for infusion for injection
  • Natalizumab
  • Octreotide
  • Somatropin
  • Aurothiomalate Sodium
  • Asparaginase
  • Agglutinating Sera
  • Anti-Diphtheria Normal Human Immunoglobulin
  • Anti-human lymophocyte immunoglobulin IV
  • Anti-human thymocyte immunoglobulin IV
  • Anti-Pertussis Normal Human Immunoglobulin
  • Anti-Plague serum
  • Anti-Pseudomonas Normal Human Immunoglobulin
  • Basiliximab
  • Beractant Intra-tracheal Suspension
  • Blood group sera
  • Botulinum Toxin Type A
  • Burn therapy dressing soaked in gel
  • Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
  • Bovine Albumin

 

  • Bretyleum Tossylate
  • Calcium Disodium Edetate
  • Carmustine
  • Cesium Tubes
  • Calcium folinate
  • Cholestyramine
  • Christmas Factor Concentrate (Coagulation factor IX prothrom- bin complex concentrate)
  • Cobalt-60
  • Corticotrophin
  • Cyanamide
  • Diagnostic Agent for Detection of Hepatitis B Antigen
  • Diagnostic kits for detection of HIV antibodies
  • Diphtheria Antitoxin sera
  • Diazoxide
  • Edrophonium
  • Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
  • Epirubicin
  • Fibrinogen
  • Floxuridine
  • Flucytosin
  • Flecainide
  • Fludarabine Phosphate
  • Foetal Bovine Serum (FBS)
  • Gadolinium DTPA Dimeglumine
  • Gallium Citrate
  • Gasgangrene Anti-Toxin Serum
  • Goserlin Acetate
  • Hepatitis B Immunoglobulin
  • Hexamethylmelamine
  • Hydralazine
  • Idarubicine
  • Idoxuridine
  • Immuno assay kit for blood Fibrinogen degradation product for

direct estimation for diagnostic test in D.I.C.

  • Inactivated rabies vaccine [Human diploid cell]
  • Inactivated rabies vaccine [Vero-cell]
  • Intravenous amino acids
  • Intravenous Fat Emulsion

 

  • Iopamidol
  • Iohexol
    • Indium(III) inbleomycin
    • Indium113 Sterile generator and elution accessories
    • Indium113 in brain scanning kit
    • Indium113 in liver scanning kit
  • Iscador, CLIA diagnostic kits
  • Levodopa with benserazine
  • Lenograstim
  • Meningococcoal A and C combined vaccine with diluant solvent
  • Methicillin
  • Metrizamide Inj with diluant
  • Monocomponent insulins
  • Mycophenolate Mofetil
  • Normal Human plasma
  • Normal Human immunoglobulin
  • Nuclear magnetic resonance contrast agent
  • Normal Human serum Albumin
  • Penicillamine
  • Pentamidine
  • Penicillinase
  • Poliomyelitis vaccine (inactivated and live)
  • Potassium Aminobenzoate
  • Porcine Insulin Zinc Suspension
  • Prednimustine
  • Porcine and Bovine insulin
  • Purified Chick Embryo Cell Rabies Vaccine
  • Pyridostigmine
  • Pneumocystis cariniiI F kits
  • Prostaglandin E1 (PGE1)
  • Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
  • Radioisotope TI 201
    • Rabbit brains thromboplastin for PT test
    • Reagent for PT tests
    • Human Thrombin for TT tests
  • Rabies immune globulin of equine origin
  • Sevoflurane
  • Recuronium Bromide

 

  • Septopal beads and chains
  • Sodium Arsenate
  • Freeze Dried Form of Human Follicle Stimulating and Luteinis- ing Hormones
  • Solution of Nucleotides and Nucliosides
  • Specific Desensitizing Vaccine
  • Sterile Absorbable Haemostat for control of surgical vessel bleeding
  • Strontium SR-89 Chloride
  • Suxamethonium Chloride
  • Selenium-75
  • Teicoplanin
  • Tetrofosmin
  • Ticarcillin
  • Tranexamic Acid
  • Tocainide
  • Tri-iodothyronine
  • Triethylene Tetramine
  • Thrombokinase
  • Teniposide
  • Trans-1-diamino cyclohexane Oxalatoplatinum
  • Ticarcillin Disodium and Potassium Clavulanate combination
  • Vindesin Sulphate
  • X-ray diagnostic agents, the following:-
    • Propylidone
    • Ethyliodophenylundecylate
    • Iodipammide methyl glucamine
    • Lipidollutra fluid
    • Patentblue
    • Zalcitabine
  • Zoledronic Acid
  • Anti-Haemophilic Factors Concentrate (VIII and IX)

 

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

  • Streptomycin
  • Isoniazid
  • Thiacetazone
  • Ethambutol
  • Sodium PAS

 

  • Pyrazinamide
  • Dapsone
  • Clo- fazamine
  • Tetracycline Hydrochloride
  • Pilocarpine
  • Hydrocortisone
  • Idoxuridine
  • Acetazolamide
  • Atro- pine
  • Homatroprn
  • Chloroquine
  • Amodiaquine
  • Quinine
  • Pyrimethamine
  • Sulfametho pyrezine
  • Diethyl Carbamazine
  • Arteether or formulation of

 

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

(A)(1)  Braille writers and braille writing instruments

  • Hand writing equipment Braille Frames, Slates, Writing Guides,

Script Writing Guides, Styli, Braille Erasers

  • Canes, Electronic aids like the Sonic Guide
  • Optical, Environmental Sensors
  • Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator

 

  • Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
  • Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels,

Rules, Rulers and Yardsticks

  • Drafting, Drawing aids, tactile displays
  • Specially adapted clocks and watches

(B)(1) Orthopaedic appliances falling under heading No. 9021 of the Fourth Schedule

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

 

  • Artificial electronic larynx and spares thereof
  • 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

  • Equipment for the mechanical or the computerized produc- tion of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
  • Braille paper
  • All tangible appliances including articles, instruments, appara- tus, specially designed for use by the blind
  • Aids for improving mobility of the blind such as electronic orien- tation and obstacle detectbn appliance and white canes
  • 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 instru- ments and vocational aids specifically adapted for use of the blind
  • Assistive listening devices, audiometers
  • External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
  • Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone

 

SCHEDULE V: LIST OF GOODS AT 12% RATE

 

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1. 01012100,

010129

Live horses
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 hin- nies, frozen and put up in unit Contain- ers
6. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit con- tainers
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, fro- zen 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 con- tainers
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

15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazel- nuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
16. 0804 Dates, figs, pineapples, avocados, gua- vas, mangoes and mangosteens, dried
17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8
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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
23. 1505 Wool grease and fatty substances de- rived therefrom (including lanolin)
24. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
25. 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-es- terified, re-esterified or elaidinised, whether or not refined, but not further prepared.
26. 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those

of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere speci- fied of included

28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
29. 1602 Other prepared or preserved meat,

meat offal or blood

30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32. 1605 Crustaceans, molluscs and other aquat- ic invertebrates prepared or preserved
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 other- wise 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 sug- ar (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 sweet- ening matter

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or pre- served, whether or not containing add- ed sugar or other sweetening matter or spirit, not elsewhere specified or includ- ed; 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 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweet- ening matter.
42. 2101 30 Roasted chicory and other roasted cof- fee substitutes, and extracts, essences and concentrates thereof
43. 2102 Yeasts and prepared baking powders
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
45. 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi
46. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form
47. 2202 90 10 Soya milk drinks
48. 2202 90 20 Fruit pulp or fruit juice based drinks
49. 2202 90 90 Tender coconut water put up in unit con- tainer and bearing a registered brand name

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
50. 2202 90 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. 28 Micronutrients, which  are covered under serial number 1(f) 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
58. 2847 Medicinal grade hydrogen peroxide
59. 29 Gibberellic acid
60. 3001 Glands and other organs for orga- no-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 speci- fied 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-or- ganisms (excluding yeasts) and similar products

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
62. 3003 Medicaments (excluding goods of head-

ing 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 mea- sured 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) consist- ing 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, adhe- sive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or vet- erinary purposes

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 adhe- sives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dena- tal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
66-69 Omitted* Omitted*
70. 3215 Fountain pen ink
71. 3215 Ball pen ink
72. 3306 10 10 Tooth powder
73. 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis]
74. 29, 30, 3302 Following goods namely:-

a.     Menthol and menthol crystals,

b.    Peppermint (Mentha Oil),

c.     Fractionated / de-terpenated mentha oil (DTMO),

d.    De-mentholised oil (DMO),

e.    Spearmint oil,

f.      Mentha piperita oil

 

 

 

 

 

 

 

* Omitted by Notification No. 18/2017-Central Tax (Rate) dated 30th June, 2017

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
75. 3406 Candles, tapers and the like
76. 3701 Photographic plates and film for x-ray

for medical use

77. 3705 Photographic plates and films, exposed and developed, other than cine- matographic film
78. 3706 Photographic plates and films, exposed and developed, whether or not incorpo- rating sound track or consisting only of sound track, other than feature films.
79. 3818 Silicon wafers
80. 3822 All diagnostic kits and reagents
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 ex- amination rubber gloves
86. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, wheth- er 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
89. 4114 Chamois (including combination cham- ois) 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 compo- sition leather, not suitable for the manu- facture of leather articles; leather dust, powder and flour
91. 4203 Gloves specially designed for use in sports

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
92. 44 or any Chapter The following goods, namely: —

a.                 Cement Bonded Particle Board;

b.                  Jute Particle Board;

c.                   Rice Husk Board;

d.                  Glass-fibre Reinforced Gypsum

Board (GRG)

e.                  Sisal-fibre Boards;

f.                    Bagasse Board; and

g.                  Cotton Stalk Particle Board

h.                Particle/fibre     board manufactured from agricultural crop residues

93. 4404 Hoopwood; split poles; piles, pick- ets and stakes of wood, pointed but not sawn lengthwise; wooden sticks,

roughly trimmed but not turned, bent or otherwise worked, suitable for the man- ufacture 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 length- wise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; ca-

ble-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
100. 4420 Wood marquetry and inlaid wood; cas- kets 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 kitchen- ware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
102. 4501 Natural cork, raw or simply prepared

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
104. 4602 Basketwork, wickerwork and other arti- cles, made directly to shape from plait- ing 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
111. 4707 Recovered (waste and scrap) paper or paperboard

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 perforat- ed, in rolls or sheets, other than paper of the kind described in heading 4803

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 coat- ing, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

120. 4811 Aseptic packaging paper
121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper sta- tionery
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
126. 4904 00 00 Music, printed or in manuscript, whether

or not bound or illustrated

127. 4906 00 00 Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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-im- pressed 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 greet-ings, mes- sages 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 print- ed pictures and photographs; such as

Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pic-tures, designs and photo- graphs, Plan and drawings for architec- tural engineering, industrial, commer- cial, topographical or similar purpos-es reproduced with the aid of computer or any other devices

133. 5601 Wadding of textile materials and articles

thereof; such as Absorbent cotton wool

134. 5602 Felt, whether or not impregnated, coat- ed, covered or laminated
135. 5603 Nonwovens, whether or not impregnat- ed, coated, covered or laminated

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
136. 5604 Rubber thread and cord, textile cov- ered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rub- ber or plastics
137. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or pow- der or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread
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
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 head- ing 5404 or 5405, twine, cord-age, rope or cables, not elsewhere specified or included
142. 5701 Carpets and other textile floor cover- ings, knotted, whether or not made up

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
143. 5702 Carpets and other textile floor cov- erings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
144. 5703 Carpets and other textile floor cover- ings, tufted, whether or not made up
145. 5704 Carpets and other textile floor cover- ings, of felt, not tufted or flocked, wheth- er 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
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 fab-rics of heading 5806; tufted textile fabrics, oth- er than products of heading 5703
149. 5803 Gauze, other than narrow fabrics of

heading 5806

150. 5804 Tulles and other net fabrics, not includ- ing woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
151. 5805 Hand-woven tapestries of the type Go- belins, Flanders, Aubusson, Beauvais and the like, and needle-worked tap- estries (for example, petit point, cross stitch), whether or not made up
152. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fab-rics con- sisting of warp without weft assembled by means of an adhe-sive (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 Braids in the piece; ornamental trim- mings in the piece, without em-broidery, other than knitted or crocheted; tassels, pompons and similar articles
155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in appar- el, 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, naq- si, kora, glass beads, badla, glzal]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
157. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other-wise, other than embroidery of heading 5810
158. 5901 Textile fabrics coated with gum or amy- laceous 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 founda- tions
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 plas-tics, 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 can-vas 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 there- for, whether or not impregnated

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 belt- ing, of textile material, whether or not impregnated, coated, covered or lami- nated with plastics, or re-inforced with metal or other material
168. 5911 Textile products and articles, for tech- nical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, cov- ered 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 im-pregnated 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 im- pregnated or

coated, of a kind commonly used in other machines, Cotton fabrics and arti- cles 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
169. 61 Articles of apparel and clothing acces- sories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece
170. 62 Articles of apparel and clothing acces- sories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
171. 63 Other made up textile articles, sets, worn clothing and worn textile ar-ticles and rags, of sale value exceeding Rs. 1000 per piece
172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, gar-den um- brellas and similar umbrellas)
173. 6602 Walking-sticks, seat-sticks, whips, rid- ing-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 head-ing 0505 and

worked quills and scapes)

176. 68 Sand lime bricks
177. 6815 Fly ash bricks and fly ash blocks
178. 7015 10 Glasses for corrective spectacles and

flint buttons

179. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chim- neys for lamps and lanterns
180. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners
181. 7317 Animal shoe nails
182. 7319 Sewing needles

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
183. 7321 Kerosene burners, kerosene stoves and

wood burning stoves of iron or steel

184. 7323 Table, kitchen or other household arti- cles of iron & steel; Utensils
185. 7418 Table, kitchen or other household arti- cles of copper; Utensils
186. 7615 Table, kitchen or other household arti- cles of aluminium; Utensils
187. 8211 Knives with cutting blades, serrated or not (including pruning knives), oth- er 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 table- ware

190. 8401 Fuel elements (cartridges), non-irradiat- ed, for nuclear reactors
191. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP
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 verti- cal pumps
193. 8414 20 10 Bicycle pumps
194. 8414 20 20 Other hand pumps
195. 8414 90 12 Parts of air or vacuum pumps and com- pressors of bicycle pumps

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
196. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultiva- tion; lawn or sports-ground rollers
197. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machin- ery of heading 8437
198. 8434 Milking machines and dairy machinery
199. 8436 Other agricultural, horticultural, for- estry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equip- ment; poultry incubators and brooders
200. 8452 Sewing machines
201. 8479 Composting Machines
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.
205. 8539 LED lamps
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)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
208. 8712 Bicycles and other cycles (including

delivery tricycles), not motorised

209. 8714 Parts and accessories of bicycles and other cycles (including delivery tricy- cles), 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); ani-mal 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. 9002 Intraocular lens
216. 9004 Spectacles, corrective
217. 9017 20 Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments
218. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic appa- ratus, 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
221. 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body
222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veteri- nary uses, including radi-ography or ra- diotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light
223. 9404 Coir products [except coir mattresses]
224. 9404 Products wholly made of quilted textile

materials

225. 9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chim- ney, and parts thereof
226. 9405 LED lights or fixtures including LED

lamps

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 acces-sories thereof) [other than electronic toys]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 exer- cise
231. 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, but- terfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites
232. 9608 Pens [other than Fountain pens, stylo- graph 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 there- of

235. 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for ba-bies and similar articles, of any material
236. 9701 Paintings, drawings and pastels, ex- ecuted entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- deco-rated manufactured articles; collages and similar decorative plaques
237. 9702 Original engravings, prints and litho- graphs

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
238. 9703 Original sculptures and statuary, in any

material

239. 9705 Collections and collectors’ pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numis- matic interest [other than numismatic coins]
240. 9706 Antiques of an age exceeding one hun- dred years
241. 9804 Other Drugs and medicines intended for personal use
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 Cen- tral Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 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 Govern- ments” 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.

 

SCHEDULE VI: LIST OF GOODS AT 18% RATE

 

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1. 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 pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
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 tri-

glycerides), Beeswax, other insect

wax-es and spermaceti, whether or not refined or coloured

9. 1522 Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes
10. 1701 91, 1701 99 All goods, including refined sugar con- taining added flavouring or col-ouring matter, sugar cubes

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
11. 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colour- ing matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12. 1704 Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]
13. 1901 Preparations suitable for infants or

young children, put up for retail sale

14. 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, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16. 1905

[other than 1905

32 11, 1905 90 40]

All goods i.e. Waffles and wafers other than coated with chocolate or contain- ing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
17. 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and prepa- rations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
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 All kinds of food mixes including instant food mixes, soft drink con-centrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized mill- stone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabe- na and similar edible preparations in ready for consumption form]
24. 2201 Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweet- ening matter nor fla-voured
25. 2207 Ethyl alcohol and other spirits, dena- tured, of any strength
26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid
27. 2503 00 10 Sulphur recovered as by-product in

refining of crude oil

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
28. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
29. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) con- taining metals, arsenic or their com- pounds
30. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
31. 2707 Oils and other products of the distilla- tion of high temperature coal tar; simi- lar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene
32. 2708 Pitch and pitch coke, obtained from coal

tar or from other mineral tars

33. 2710 Petroleum oils and oils obtained from bituminous minerals, other than petro- leum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils ob-tained from bituminous min- erals, these oils being the basic consti- tu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
34. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Bu- tanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Lique- fied Petroleum Gases (LPG) for supply to household domestic consumers or  to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petrole-

um Corporation Limited or Bharat Petro- leum Corporation Limited]

35. 2712 Petroleum jelly; paraffin wax, mi- cro-crystalline petroleum wax, slack

wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar prod- ucts 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; bitumi- nous or oil shale and tar sands; as-phal- tites and asphaltic rocks
38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petro- leum bitumen, on mineral tar or on min- eral tar pitch (for example, bituminous mastics, cut-backs)
39. 28 All inorganic chemicals [other than those specified in the Schedule for ex- empted goods or other Rate Schedules for goods]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
40. 29 All organic chemicals other than giber- ellic acid
41. 30 Nicotine polacrilex gum
42. 3102 Mineral or chemical fertilisers, nitroge- nous, other than those which are clearly not to be used as fertilizers
43. 3103 Mineral or chemical fertilisers, phos- phatic, which are clearly not to be used as fertilizers
44. 3104 Mineral or chemical fertilisers, potas- sic, which are clearly not to be used as fertilizers
45. 3105 Mineral or chemical fertilisers containing two or three of the fertilis-ing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter

in tablets or similar forms or in packag- es 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 ex-tract, chestnut extract)
47. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning sub-stances (other than Enzymatic preparations for pre-tanning)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
48. 3203 Colouring matter of vegetable or ani- mal origin (including dyeing ex-tracts 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 de-fined; preparations as specified in Note 3 to this Chapter based on synthetic organ- ic 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 speci- fied 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 chemi- cally defined
52. 3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry
53. 3211 00 00 Prepared driers

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
54. 3212 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (in- cluding enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale
55. 3215 Printing ink, writing or drawing ink and other inks, whether or not con-centrated 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 macera-tion; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essen-tial 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 odorif-erous substances, of a kind used for the manufacture of bever- ages; such as Synthetic perfumery com- pounds [other than Menthol and men- thol crystals, Peppermint (Mentha Oil),

Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spear-mint oil, Mentha piperita oil]

58. 3304 20 00 Kajal pencil sticks
59. 3305 9011, 3305

90 19

Hair oil
60. 3306 10 20 Dentifices – Toothpaste
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
62. 3404 Artificial waxes and prepared waxes
63. 3407 Preparations known as “dental wax” or as “dental impression com-pounds”, put up in sets, in packings for retail sale or in plates, horse-shoe shapes, sticks or similar forms; other preparations for use in den-tistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
64. 3501 Casein, caseinates and other casein derivatives; casein glues

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
65. 3502 Albumins (including concentrates of two or more whey proteins, con-taining by weight more than 80% whey proteins, calculated on the dry matter), albu- minates 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 head-ing 3501
67. 3504 Peptones and their derivatives; other protein substances and their de-riv- atives, 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
72. 3603 Safety fuses; detonating fuses; percus- sion or detonating caps; igniters; elec- tric detonators
73. 3605 Matches (other than handmade safety matches [3605 00 10])

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 In-stant print film, Cin- ematographic film (other than for x-ray for Medi-cal 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, pa- perboard and textiles, exposed but not developed
78. 3706 Photographic plates and films, exposed and developed, whether or not incorpo- rating sound track or consisting only of sound track, for feature films
79. 3707 Chemical preparations for photograph- ic uses (other than varnishes, glues, adhesives and similar preparations); un- mixed products for pho-tographic 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-col- loidal graphite; preparations based

on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
81. 3802 Activated carbon; activated natural min- eral 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 con-centrat- ed, desugared or chemically treated, including lignin sulpho-nates
84. 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the dis- tillation or other treatment of coniferous woods; crude dipen-tene; sulphite tur- pentine and other crude para-cymene; pine oil con-taining 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 creo- sote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin ac-ids or on vege- table pitch
87. 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products
88. 3809 Finishing agents, dye carriers to accel- erate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
89. 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; sol- dering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding elec- trodes or rods
90. 3812 Prepared rubber accelerators; com- pound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and oth-

er compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber

91. 3815 Reaction initiators, reaction accelerators and catalytic preparations, not else- where specified or included
92. 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
93. 3817 Mixed alkylbenzenes and mixed al- kylnaphthalenes, 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 elec-tronics [other than silicon wafers]
95. 3821 Prepared culture media for the devel- opment or maintenance of micro-organ- isms (including viruses and the like) or of plant, human or animal cells

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
96. 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols
97. 3824 Prepared binders for foundry moulds or cores; chemical products and prepara- tions of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded
98. 3825 Residual products of the chemical or al- lied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
99. 3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, poly- carbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysul- phones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hard- ened 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 prima-ry forms
102. 3915 Waste, parings and scrap, of plastics
103. 3916 Monofilament of which any cross-sec- tional 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
105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not rein- forced, laminated, supported or similarly combined with other materials
107. 3921 Other plates, sheets, film, foil and strip,

of plastics

108. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
109. 3924 Tableware, kitchenware, other house- hold articles and hygienic or toilet arti- cles, of plastics
110. 3925 Builder’s wares of plastics, not else- where specified
111. 3926 PVC Belt Conveyor, Plastic Tarpaulin
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-conjugat- ed diene rubber (EPDM)
113. 4003 Reclaimed rubber in primary forms or in

plates, sheets or strip

114. 4004 Waste, parings and scrap of rubber (other than hard rubber) and pow-ders and granules obtained therefrom
115. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
116. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for ex- ample, 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 belt-

ing, of vulcanised rubber

121. 4011 Rear Tractor tyres 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 wa- ter bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contracep- tives, fe-male (diaphragms), such as cervical caps]
123. 4015 Articles of apparel and clothing acces- sories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
124. 4202 School satchels and bags other than of leather or composition leather
125. 4202 12 10 Toilet cases

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
126. 4202 22 10 Hand bags and shopping bags, of artifi- cial plastic material
127. 4202 22 20 Hand bags and shopping bags, of cot- ton
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
133. 4304 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]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
137. 4409 Wood (including strips and friezes for parquet flooring, not assem-bled) con- tinuously 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
138. 44 or any Chapter Resin bonded bamboo mat board, with

or without veneer in between

139. 44 or any Chapter Bamboo flooring tiles
140. 4419 Tableware and Kitchenware of wood
141. 4501 Waste cork; crushed, granulated or ground cork
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 ag- glomerated cork
145. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary pur- poses, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, sur- face-coloured, surface-decorated or printed, in rolls or sheets

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
146. 4806 [Except

4806 20 00, 4806

40 10]

Vegetable parchment, tracing papers and other glazed transparent or trans- lucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147. 4809 Carbon paper, self-copy paper and oth- er copying or transfer papers (including coated or impregnated paper for dupli- cator stencils or offset plates), whether or not printed, in rolls or sheets
148. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, im- pregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the

kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]

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
151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplica- tor 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, pouch- es, wallets and writing compendiums, of paper or paperboard, containing an

assortment of paper stationery including

writing blocks]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
153. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary pur- poses, in rolls of a width not exceeding 36 cm, or cut to size or shape; handker- chiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing acces- sories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
154. 4820 Registers, account books, order books, receipt books, letter pads, memoran- dum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or oth- er), folders, file covers, manifold busi- ness 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 pa- perboard (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, cellu- lose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
158. 5401 Sewing thread of manmade filaments,

whether or not put up for retail sale

159. 5402, 5404, 5406 All synthetic filament yarn such as ny- lon, polyester, acrylic, etc.
160. 5403, 5405, 5406 All artificial filament yarn such as vis- cose rayon, Cuprammonium, etc.
161. 5501, 5502 Synthetic or artificial filament tow
162. 5503, 5504, 5506,

5507

Synthetic or artificial staple fibres
163. 5505 Waste of manmade fibres
164. 5508 Sewing thread of manmade staple

fibres

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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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; gai- ters, 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 (includ- ing slit manchons), of felt
173. 6502 Hat-shapes, plaited or made by as- sembling 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 mate- rial, whether or not lined or trimmed
175. 6505 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
176. 6506 Other headgear, whether or not lined or

trimmed

177. 6507 Head-bands, linings, covers, hat foun- dations, hat frames, peaks and chin- straps, for headgear

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 natural 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 materi- als, 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 expand- ed mineral materials; mixtures and arti- cles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69
181. 6810 Pre cast Concrete Pipes
182. 6811 Articles of asbestos-cement, of cellu- lose fibre-cement or the like
183. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic construction- al 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
185. 6906 Salt Glazed Stone Ware Pipes
186. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
187. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]
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
190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the convey- ance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
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)
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
193. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
194. 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof oth- er 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 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
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-al- loy steel
203. 7208 to 7212 All flat-rolled products of iron or

non-alloy steel

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 stain- less 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 pri- mary 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 bed- plates, ties and other material special- ized for jointing or fixing rails

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
217. 7303 Tubes, pipes and hollow profiles, of cast

iron

218. 7304 Tubes, pipes and hollow profiles, seam- less, of iron (other than cast iron) or steel
219. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), hav- ing 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, riv- eted or similarly closed), of iron or steel
221. 7307 Tube or pipe fittings (for example, cou- plings, 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, lat- tice 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 me- chanical 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 head- ing 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 Sewing needles, knitting needles, bod- kins, crochet hooks, embroidery stilet- tos 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 LPG stoves
236. 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
237. 7325 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
238. 7326 Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar ar- ticles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufac- ture of tyres for cycles and cycle-rick- shaws, Belt lacing of steel, Belt fasten- ers for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Man- ufactures of stainless steel (excluding utensils), Articles of clad metal
239. 7401 Copper mattes; cement copper (precipi- tated 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 0.12.5 mm
248. 7410 Copper foils
249. 7411 Copper tubes and pipes
250. 7412 Copper tube or pipe fittings (for exam- ple, couplings, elbows, sleeves)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
253. 7419 91 00 Metal castings
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 Aluminium alloys; such as Ingots, Bil- lets, Wire-bars, Wire-rods
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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
268. 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plas- tics 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 ex- ample, couplings, elbows, sleeves)
271. 7610 [Except

7610 10 00]

Aluminium structures (excluding prefab- ricated 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); alu- minium plates. rods, profiles, tubes and the like, prepared for use in structures
272. 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (oth- er 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 Stranded wires and cables
276. 7616 Other articles of aluminium
277. 7801 Unwrought lead
278. 7802 Lead waste and scrap

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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, Antimo- ny, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafni- um, indium, niobium (columbium), rhe- nium 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)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
294. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, per- forating punches and similar hand tools
295. 8204 Hand-operated spanners and wrench- es (including torque meter wrenches but not including tap wrenches); inter- changeable spanner sockets, with or without handles
296. 8205 Hand tools (including glaziers’ dia- monds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cut- ting 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), includ- ing 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
301. 8210 00 00 Hand-operated mechanical applianc- es, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
302. 8213 00 00 Scissors, tailors’ shears and similar shears, and blades therefor
303. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorpo- rating locks, of base metal; keys for any of the foregoing articles, of base metal
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 accesso- ries, 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, thread- ed bungs, bung covers, seals and other packing accessories, of base metal

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 solder- ing, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal pow- der, used for metal spraying
309. 8401 Nuclear reactors; machinery and appa- ratus for isotopes separation
310. 8402 Steam or other vapour generating boil- ers (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 pro- cess gas generators, with or without their purifiers
314. 8406 Steam turbines and other vapour tur- bines
315. 8410 Hydraulic turbines, water wheels, and

regulators therefor

316. 8411 Turbo-jets, turbo-propellers and other gas turbines – turbo-jets

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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]
318. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechan- ical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319. 8417 Industrial or laboratory furnaces and ov-

ens, including incinerators, non-electric

320. 8419 20 Medical, surgical or laboratory sterilisers
321. 8420 Calendering or other rolling machines, other than for metals or glass, and cylin- ders therefor
322. 8421 Centrifuges, including centrifugal dry- ers; 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 (includ- ing heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
324. 8423 Weighing machinery (excluding bal- ances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weigh- ing machine weights of all kinds [other than electric or electronic weighing machinery]
325. 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispers- ing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged]
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
328. 8431 Parts suitable for use solely or principal- ly with the machinery of headings 8425 to 8430
329. 8435 Presses, crushers and similar machin- ery used in the manufacture of wine, cider, fruit juices or similar beverages
330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the indus- trial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
331. 8439 Machinery for making pulp of fibrous cellulosic material or for making or fin- ishing 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, pre- pared for printing purposes (for exam- ple, planed, grained or polished)
335. 8443 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 transmis- sion] capable of connecting to an au- tomatic 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]
336. 8444 Machines for extruding, drawing, textur- ing or cutting man-made textile materi- als

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 ma- chines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jac- quards, automatic stop motions, shut- tle 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 fin- ishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 manufac- ture 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, elec- tro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc pro- cesses
347. 8457 Machining centres, unit construction machines (single station) and multi-sta- tion transfer machines, for working metal
348. 8458 Lathes (including turning centres) for removing metal

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
349. 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by remov- ing metal, other than lathes (including turning centres) of heading 8458
350. 8460 Machine-tools for deburring, sharpen- ing, 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, cut- ting-off and other machine- tools work- ing by removing metal or cermets, not elsewhere specified or included
352. 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shear- ing, punching or notching; 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, ceram- ics, concrete, asbestos-cement or like mineral materials or for cold working glass

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
355. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or simi- lar 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 attach- ments for the machines; tool holders for any type of tool, for working in the hand
357. 8467 Tools for working in the hand, pneu- matic, hydraulic or with self- contained electric or non-electric motor
358. 8468 Machinery and apparatus for solder- ing, 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 dis- playing machines with calculating functions; accounting machines, post- age-franking machines, ticket-issuing machines and similar machines, in- corporating 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
361. 8472 Perforating or stapling machines (sta-

plers), pencil sharpening machines

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, sep- arating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in sol-

id (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; ma- chines for manufacturing or hot working glass or glassware
365. 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or includ- ed elsewhere in this Chapter
366. 8479 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)]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 appli- ances for pipes, boiler shells, tanks, vats or the like, including pressure-re- ducing valves and thermostatically controlled valves
369. 8482 Ball bearing, Roller Bearings
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 elec- trical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
372. 8501 Electric motors and generators (exclud- ing generating sets)
373. 8502 Electric generating sets and rotary con- verters
374. 8503 Parts suitable for use solely or principal- ly with the machines of heading 8501 or 8502
375. 8504 Transformers Industrial Electronics; Electrical Transformer; Static Conver- tors (UPS)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
376. 8505 Electro-magnets; permanent magnets and articles intended to become per- manent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
377. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other in- dustrial 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
379. 8517 Telephone sets; other apparatus for the transmission or reception of voice, im- ages 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
380. 8518 Microphones and stands therefor; loud- speakers, whether or not mounted in their enclosures [other than single loud- speakers, 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;
381. 8521 Video recording or reproducing appa- ratus, whether or not incorporating a video tuner
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

383. 8525 Closed-circuit television (CCTV)
384. 8528 Computer monitors not exceeding 17

inches, Set top Box for Television (TV)

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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
388. 8535 Electrical apparatus for switching or pro- tecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge sup- pressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
389. 8538 Parts suitable for use solely or principal- ly with the apparatus of heading 8535, 8536 or 8537
390. 8539 Electrical Filaments or discharge lamps
391. 8540 Thermionic, cold cathode or photo-cath- ode 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 Diodes, transistors and similar

semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals

393. 8542 Electronic integrated circuits
394. 8543 Electrical machines and apparatus, hav- ing individual functions, not specified or included elsewhere in this Chapter
395. 8544 Winding Wires; Coaxial cables; Optical

Fiber

396. 8545 Carbon electrodes
397. 8546 Electrical insulators of any material

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
398. 8548 Waste and scrap of primary cells, primary batteries and electric accumula- tors; spent primary cells, spent primary batteries and spent electric accumu- lators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
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]
400. 8703 Cars for physically handicapped per-

sons, 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 affida- vit that he shall not dispose of the car for a period of five years after its purchase.

401. 8704 Refrigerated motor vehicles
402. 8708 Following parts of tractors namely:

a.               Rear Tractor wheel rim,

b.              tractor centre housing,

c.               tractor housing transmission,

d.              tractor support front axle

403. 8715 Baby carriages and parts thereof
404. 8801 Balloons and dirigibles, gliders and

other non-powered aircraft

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
405. 8804 Parachutes (including dirigible para- chutes 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
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 opti- cal 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]
410. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof
411. 9004 Spectacles [other than corrective]; gog- gles and the like, corrective, protective or other
412. 9016 Balances of a sensitivity of 5 cg or bet- ter, with or without weights [other than electric or electronic balances]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
413. 9017 Instruments for measuring length, for use in the hand (for example, mea- suring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter
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 in- struments, thermometers, pyrometers, barometers, hygrometers and psy- chrometers, recording or not, and any combination of these instruments
416. 9026 Instruments and apparatus for measur- ing 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, po- larimeters, refractometers, spectrome- ters, gas or smoke analysis apparatus); instruments and apparatus for mea- suring 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
418. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419. 9029 Revolution counters, production count- ers, taximeters, mileometers, pedome- ters and the like; speed indicators and tachometers, other than those of head- ing 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 in- struments and apparatus
423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
424. 9103 Clocks with watch movements, exclud- ing clocks of heading 9104
425. 9105 Other clocks
426. 9109 Clock movements, complete and as- sembled
427. 9114 Other clock parts

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
428. 9110 Complete clock movements, unassem- bled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements
429. 9112 Clock cases, and parts thereof
430. 9301 Military weapons other than revolvers,

pistols

431. 9303 Other firearms and similar devices which operate by the firing of an ex- plosive 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 am- munition, 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 Bamboo furniture
438. 9404 Coir mattresses, cotton pillows, mat- tress and quilts
439. 9406 Prefabricated buildings
440. 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
441. 9506 Swimming pools and padding pools
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 vehi- cles), 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 oth- er 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
446. 9607 Slide fasteners and parts thereof
447. 9608 Fountain pens, stylograph pens and

other pens

448. 9610 00 00 Boards, with writing or drawing surface,

whether or not framed

449. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impres- sions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
450. 9620 00 00 Monopods, bipods, tripods and similar

articles

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
451. 9801 All items of machinery including prime movers, instruments, apparatus and ap- pliances, control gear and transmission equipment, auxiliary equipment (includ- ing those required for research and development purposes, testing and quality control), as well as all compo- nents (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 exist- ing 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 con- sumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw ma- terials or consumable stores are essen- tial for the maintenance of the plant or project mentioned in (1) to (6) above.

452. 9802 Laboratory chemicals
453. Any Chapter Goods which are not specified in Schedule II, III, IV, V or VII

 

SCHEDULE II: LIST OF GOODS AT 28% RATE

 

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
1. 1703 Molasses
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 prepa- rations 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 choco- late or containing chocolate

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
8. 2101 11, 2101 12

00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concen- trates or with a basis of coffee
9. 2106 Food preparations not elsewhere spec- ified or included i.e. Protein concen- trates and textured protein substances, Sugar-syrups containing added flavour- ing or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup,

Compound preparations for making non-alcoholic beverages, Food flavour- ing material, Churna for pan, Custard powder

10. 2106 90 20 Pan masala
11. 2202 90 90 Other non-alcoholic beverages
12. 2202 10 All goods [including aerated waters], containing added sugar or other sweet- ening matter or flavoured
13. 2401 Unmanufactured tobacco; tobacco re- fuse [other than tobacco leaves]
14. 2402 Cigars, cheroots, cigarillos and ciga- rettes, of tobacco or of tobacco substi- tutes
15. 2403 Other manufactured tobacco and man- ufactured tobacco substitutes; “homo- genised” or “reconstituted” tobacco; tobacco extracts and essences [includ- ing biris]
16. 2515 12 20, 2515

12 90

Marble and travertine, other than blocks

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
19. 2710 Avgas
20. 3208 Paints and varnishes (including enam- els 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 enam- els 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
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
24. 3214 Glaziers’ putty, grafting putty, resin ce- ments, caulking compounds and other mastics; painters’ fillings; non- refracto- ry surfacing preparations for facades, indoor walls, floors, ceilings or the like
25. 3303 Perfumes and toilet waters

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 [oth- er 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; Prepara- tions for permanent waving or straight- ening; Hair lacquers; Brilliantines (spir- ituous); 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 per- fumery, 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 anti- perspirants

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 nonwo- vens, impregnated, coated or covered with soap or detergent
31. 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxilia- ry washing preparations) and cleaning preparations, whether or not contain- ing soap, other than those of heading 3401
32. 3403 Lubricating preparations (including cut- ting-oil preparations, bolt or nut release preparations, anti-rust or anti-corro- sion 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 ob- tained 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
34. 3407 Modelling pastes, including those put up

for children’s amusement

35. 3602 Prepared explosives, other than propel- lant powders; such as Industrial explo- sives
36. 3604 Fireworks, signalling flares, rain rock- ets, fog signals and other pyrotechnic articles
37. 3606 Ferro-cerium and other pyrophoric al- loys 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 min- eral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
39. 3813 Preparations and charges for fire-ex- tinguishers; charged fire-extinguishing grenades
40. 3814 Organic composite solvents and thin- ners, not elsewhere specified or includ- ed; prepared paint or varnish removers
41. 3819 Hydraulic brake fluids and other pre- pared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 ba- sins, 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, cy- cle-rickshaws and three wheeled pow- ered cycle rickshaws; and Rear Tractor tyres]
47. 4012 Retreaded or used tyres and flaps
48. 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rick- shaws 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
52. 4202 Trunks, suit-cases, vanity-cases, ex- ecutive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instru- ment 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 mate- rials, of vulcanised fibre or of paper- board, 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 ac- cessories, of leather or of composition leather
54. 4205 Other articles of leather or of composi- tion 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 sub- stances, 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, photo- graphs, mirrors or similar objects
63. 4418 Builders’ joinery and carpentry of wood, including cellular wood panels, as- sembled flooring panels, shingles and shakes
64. 4421 Wood paving blocks, articles of den- sified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchen- ware
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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 eye- lashes, 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 cal- careous 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 itumen 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 rein- forced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated struc- tural 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 asbes- tos (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 sub- stances 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
79. 6815 Articles of stone or of other mineral sub- stances (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 ce- ramic 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, chem- ical 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
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 ceram- ic articles
88. 6914 Other ceramic articles

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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, cath- ode-ray tubes or the like
97. 7014 Signalling glassware and optical el- ements of glass (other than those of heading 7015), not optically worked

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 back- ing, 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 chim- neys for lamps and lanterns]
100. 7321 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boil- ers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic applianc- es, and parts thereof, of iron or steel
101. 7322 Radiators for central heating, not elec- trically heated, and parts thereof, of iron or steel; air heaters and hot air distrib- utors (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. sani- tary ware and parts thereof of copper

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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. sani- tary 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 cleav- ers, choppers and mincing knives,); manicure or pedicure sets and instru- ments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]
109. 8302 Base metal mountings, fittings and sim- ilar 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; automat- ic door closers of base metal
110. 8303 Armoured or reinforced safes,

strong-boxes and doors and safe de- posit lockers for strong-rooms, cash or deed boxes and the like, of base metal

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
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, pack- aging), of base metal
113. 8310 Sign-plates, name-plates, ad-

dress-plates and similar plates, num- bers, letters and other symbols, of base metal, excluding those of heading 9405

114. 8407 Spark-ignition reciprocating or rotary

internal combustion piston engine

115. 8408 Compression-ignition internal combus- tion piston engines (diesel or semi-die- sel engines)
116. 8409 Parts suitable for use solely or principal- ly 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 com- bustion piston engines [8413 30], con-

crete pumps [8413 40 00], other rotary

positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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

120. 8418 Refrigerators, freezers and other refrig- erating or freezing equipment, electric or other; heat pumps other than air con- ditioning machines of heading 8415
121. 8419 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reac- tors, 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 speci- fied 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 devic- es , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89

70]; parts [8419 90]

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
122. 8422 Dish washing machines, household

[8422 11 00] and other [8422 19 00]

123. 8423 Electric or electronic weighing machin- ery (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 un- loading 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, scrap- ing, 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 con- necting to an automatic data process- ing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
130. 8450 Household or laundry-type washing ma- chines, including machines which both wash and dry
131. 8472 Other office machines (for example, hectograph or stencil duplicating ma- chines, addressing machines, automat- ic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewrit- ers, 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 else- where in this chapter
134. 8479 Passenger boarding bridges of a kind

used in airports [8479 71 00] and other

[8479 79 00]

135. 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bear- ings; 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)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 pack- ings; mechanical seals
137. 8504 Static converters (for example, rectifi- ers) and inductors [other than Trans- formers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138. 8506 Primary cells and primary batteries
139. 8507 Electric accumulators, including separa- tors therefor, whether or not rectangular (including square)
140. 8508 Vacuum cleaners
141. 8509 Electro-mechanical domestic applianc- es, with self-contained electric motor, other than vacuum cleaners of heading 8508
142. 8510 Shavers, hair clippers and hair-remov- ing appliances, with self-contained electric motor
143. 8511 Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combus- tion engines (for example, ignition mag- netos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dyna- mos, alternators) and cut-outs of a kind used in conjunction with such engines

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
144. 8512 Electrical lighting or signalling equip- ment (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, accumu- lators, magnetos), other than lighting equipment of heading 8512
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
147. 8517 ISDN System [8517 69 10], ISDN Termi-

nal Adaptor [8517 69 20], X 25 Pads

[8517 69 40]

148. 8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-fre-

quency electric amplifiers [8518 40 00],

Electric sound amplifier sets [8518 50

00], Parts [8518 90 00]

149. 8519 Sound recording or reproducing appa- ratus
150. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
151. 8525 Transmission apparatus for radio-broad- casting or television, whether or not incorporating reception apparatus or sound recording or reproducing appara- tus; television cameras, digital cameras and video cameras recorders [other than CCTV]
152. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
153. 8527 Reception apparatus for radio-broad- casting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
154. 8528 Monitors and projectors, not incorporat- ing television reception apparatus; re- ception apparatus for television, wheth- er or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than com- puter monitors not exceeding 17 inches]
155. 8529 Parts suitable for use solely or principal- ly with the apparatus of headings 8525 to 8528
156. 8530 Electrical signalling, safety or traffic control equipment for railways, tram- ways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
157. 8531 Electric sound or visual signalling appa- ratus (for example, bells, sirens, indica- tor panels, burglar or fire alarms), other than those of heading 8512 or 8530

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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, sock- ets, lamp-holders, and other connec- tors, 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 ap- paratus, 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 ano- dised) 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)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
163. 8547 Insulating fittings for electrical ma- chines, 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
164. 8702 Motor vehicles for the transport of ten or

more persons, including the driver

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 physi- cally handicapped persons]
166. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
167. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for ex- ample, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radio- logical unit)
168. 8706 Chassis fitted with engines, for the mo- tor vehicles of headings 8701 to 8705
169. 8707 Bodies (including cabs), for the motor

vehicles of headings 8701 to 8705

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
170. 8708 Parts and accessories of the motor ve- hicles of headings 8701 to 8705 [other than specified parts of tractors]
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
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
174. 8714 Parts and accessories of vehicles of headings 8711 and 8713
175. 8716 Trailers and semi-trailers; other vehi- cles, 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. 8802 Aircrafts for personal use
177. 8903 Yachts and other vessels for pleasure or

sports; rowing boats and canoes

178. 9004 Goggles

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 cine- matographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
181. 9007 Cinematographic cameras and projec- tors, whether or not incorporating sound recording or reproducing apparatus
182. 9008 Image projectors, other than cine- matographic; photographic (other than cinematographic) enlargers and reducers
183. 9010 Apparatus and equipment for photo- graphic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negato- scopes; projection screens
184. 9011 Compound optical microscopes, includ- ing those for photomicrography cine- photomicrography or microprojection
185. 9012 Microscopes other than optical micro-

scopes; 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
187. 9014 Direction finding compasses; other

navigational instruments and appliances

188. 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanograph- ic, hydrological, meteorological or geo- physical 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 radiother- apy apparatus, X-ray tubes and other X-ray generators, high tension genera-

tors, 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 exhibi- tions), 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, space- craft or vessels

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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 as- sembled
198. 9110 Complete watch movements, unassem- bled or partly assembled (movement sets); incomplete watch movements, assembled; rough
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 exam- ple, 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)

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
207. 9207 Musical instruments, the sound of which is produced, or must be amplified, elec- trically (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 signaling instruments
209. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for me- chanical instruments) of musical instru- ments; metronomes, tuning forks and pitch pipes of all kinds
210. 9302 Revolvers and pistols, other than those

of heading 9303 or 9304

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 fur- niture] and parts thereof
213. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mat- tresses, 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

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
214. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminat- ed name-plates and the like, having a permanently fixed light source, and

parts thereof not elsewhere specified or

included

215. 9504 Video games consoles and Machines
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 galler- ies and other fairground amusements; [other than travelling circuses and trav- elling menageries]
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)

220. 9602 Worked vegetable or mineral carving material and articles of these materi- als 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 else- where specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhard- ened gelatin

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
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
223. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
224. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; pow- der-puffs and pads for the application of cosmetics or toilet preparations
225. 9617 Vacuum flasks and other vacuum ves- sels, 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 person- al use

 

S.

No.

Chapter/Heading/ Sub-heading/ Tariff item Description of Goods
228. 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 Cen- tral Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 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.

 

Note: GST Rate = CGST Rate + SGST Rate.

 

Explanation

 

  • 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

 

  • The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, mono- gram, 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,

 

  • “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).

 

  • 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

 

  1. These rates shall come into force with effect from the 1st day of

July, 2017.

 

Disclaimer: The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on the CBEC website (www.cbec.gov.in) may please be referred to.

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