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

©  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 © 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.

Leave a Reply

Your email address will not be published. Required fields are marked *