HSN CODE in GST

GST Goods & Service Tax

HSN Codes in GST

GST is made more standardized and internationally recognized by using HSN codes. HSN tags would do away with the necessity for a comprehensive product description. GST is back and now electronic, which saves time and simplifies processing. If a wholesaler or services provider’s revenue falls into one of the following categories, their GSTR-1 must include an HSN report of transactions.

HSN Codes used Worldwide

The HSN system is utilized by over 200 countries and markets for a number of reasons, including:

  • For its Customs taxes, they use a consistent classification base.
  • International trade figures are taken into consideration.
  • The HSN is used to classify about 98 percent of items in world commerce.
  • Many countries recognize the Solving Complex optimization problems of Naming designation by each item. Just about all products have the same HSN number. However, depending on the severity of the commodities categorized, the HSN code used in different nations varies slightly.

Is HSN crucial under GST?

HSN codes are used to render GST more methodical and universally acknowledged.

HSN digits will be removed the need to supply a whole description of the product. Because GST filings are computerized, it will save moments and allow filing simpler.

If a merchant or services provider’s revenue is in the above-mentioned ranges, he or she must supply an HSN/SAC-by-HSN/S breakdown of transactions in the GSTR-1.

The motive of taking HSN code in India

The implementation of the Code number in India, despite the launch of GST, brings the nation up to speed with other nations that have been using HSN for years. India has taken the HSN content to make GST standardized and globally acknowledged. This has also reduced the costs of trade and foreign by bringing customs valuation processes into line.

The HSN will assist every taxpayer in India in finding the GST rate by manually opening the HSN code, after which the system will immediately display the tax relevant to the item underneath the GST, thereby shortening and streamlining business policy processes in India.

As a result, it is necessary to provide the relevant HSN codes when completing a GST return. These are all the motivations behind India’s adoption of the HSN system.

Association of HSN Code in GST rate

During filing returns, the precise HSN or SAC number is required for an exact levy of the GST rate of India. It could guarantee that the GST laws are followed in a consistent manner.

While transitioning to the GST system, Taxman’s Single System provides a trouble-free journey all you’ll have to do now is choose the relevant HSN/SAC Code for products or services. That information would then be motor wherever they were needed.

Is the HSN code required for everyone?

The usage of the 8-bit binary HSN Code is required for companies operating with the manufacture of goods. Indian businesses with an annual turnover of less than Rs 1.5 crores are excused from having to use HSN Code for their products.

Traders who are enrolled underneath the GST Uniform pricing are likewise free from utilizing HSN Numbers.

HSN Code list under GST

Description of Goods

Chapter / Heading / Sub-heading / Tariff item

CGST Rate (%)

SGST / UTGST Rate (%)

IGST Rate (%)

Compensation Cess

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

0202
0203
0204
0205
0206
0207
0208
0209
0210

2.5

2.5

5

 

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

0303
0304
0305
0306
0307
0308

2.5

2.5

5

 

Ultra High Temperature (UHT) milk

0401

2.5

2.5

5

 

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

0402

2.5

2.5

5

 

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

0403

2.5

2.5

5

 

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

0404

2.5

2.5

5

 

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

0406

2.5

2.5

5

 

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

0408

2.5

2.5

5

 

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

0409

2.5

2.5

5

 

Edible products of animal origin, not elsewhere specified or included

0410

2.5

2.5

5

 

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

0502

2.5

2.5

5

 

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

0504

2.5

2.5

5

 

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

0505

2.5

2.5

5

 

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

0507 [Except 050790]

2.5

2.5

5

 

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

0508

2.5

2.5

5

 

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

0510

2.5

2.5

5

 

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

0511

2.5

2.5

5

 

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

07

2.5

2.5

5

 

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

0713

2.5

2.5

5

 

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

0714

2.5

2.5

5

 

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

0801

2.5

2.5

5

 

Dried areca nuts, whether or not shelled or peeled

0802

2.5

2.5

5

 

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

0802, 0813

2.5

2.5

5

 

Walnuts, whether or not shelled.

0802

2.5

2.5

5

 

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

08

2.5

2.5

5

 

Mangoes sliced, dried.

0804

2.5

2.5

5

 

Grapes, dried, and raisins

0806

2.5

2.5

5

 

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

0811

2.5

2.5

5

 

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

0812

2.5

2.5

5

 

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

0814

2.5

2.5

5

 

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

0901

2.5

2.5

5

 

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

0902

2.5

2.5

5

 

Maté

0903

2.5

2.5

5

 

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

0904

2.5

2.5

5

 

Vanilla

0905

2.5

2.5

5

 

Cinnamon and cinnamon-tree flowers

0906

2.5

2.5

5

 

Cloves (whole fruit, cloves and stems)

0907

2.5

2.5

5

 

Nutmeg, mace and cardamoms

0908

2.5

2.5

5

 

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

0909

2.5

2.5

5

 

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

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

2.5

2.5

5

 

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

10

2.5

2.5

5

 

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

1001

2.5

2.5

5

 

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

1002

2.5

2.5

5

 

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

1003

2.5

2.5

5

 

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

1004

2.5

2.5

5

 

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

1005

2.5

2.5

5

 

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

1006

2.5

2.5

5

 

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

1007

2.5

2.5

5

 

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

1008

2.5

2.5

5

 

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

1101

2.5

2.5

5

 

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

1102

2.5

2.5

5

 

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

1103

2.5

2.5

5

 

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]

1104

2.5

2.5

5

 

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

1105

2.5

2.5

5

 

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

1106

2.5

2.5

5

 

Guar gum refined split

713

2.5

2.5

5

 

Wheat gluten, whether or not dried

1109 00 00

2.5

2.5

5

 

All goods other than of seed quality

12

2.5

2.5

5

 

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

1201

2.5

2.5

5

 

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

1202

2.5

2.5

5

 

Copra

1203

2.5

2.5

5

 

Linseed, whether or not brokenother than of seed quality.

1204

2.5

2.5

5

 

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

1205

2.5

2.5

5

 

Sunflower seeds, whether or not brokenother than of seed quality

1206

2.5

2.5

5

 

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

1207

2.5

2.5

5

 

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

1208

2.5

2.5

5

 

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

1210 20 00

2.5

2.5

5

 

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

1211

2.5

2.5

5

 

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

1212

2.5

2.5

5

 

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

1301

2.5

2.5

5

 

Compounded asafoetida commonly known as heeng

1301

2.5

2.5

5

 

Tamarind kernel powder

13

2.5

2.5

5

 

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)

1401

2.5

2.5

5

 

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

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

2.5

2.5

5

 

Mehendi paste in cones

1404 or 3305

2.5

2.5

5

 

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

1507

2.5

2.5

5

 

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

1508

2.5

2.5

5

 

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

1509

2.5

2.5

5

 

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

1510

2.5

2.5

5

 

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

1511

2.5

2.5

5

 

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

1512

2.5

2.5

5

 

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

1513

2.5

2.5

5

 

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

1514

2.5

2.5

5

 

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

1515

2.5

2.5

5

 

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

1516

2.5

2.5

5

 

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

1517

2.5

2.5

5

 

Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

1518

2.5

2.5

5

 

Beet sugar, cane sugar

1701

2.5

2.5

5

 

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

1702 or 1704

2.5

2.5

5

 

Cocoa beans whole or broken, raw or roasted

1801

2.5

2.5

5

 

Cocoa shells, husks, skins and other cocoa waste

1802

2.5

2.5

5

 

Cocoa paste whether or not de-fatted

1803

2.5

2.5

5

 

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

1901 20 00

2.5

2.5

5

 

Seviyan (vermicelli)

1902

2.5

2.5

5

 

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

1903

2.5

2.5

5

 

Pizza bread

1905

2.5

2.5

5

 

Khakhra, plain chapatti or roti

1905 or 2106

2.5

2.5

5

 

Rusks, toasted bread and similar toasted products

1905 40 00

2.5

2.5

5

 

Roasted Gram ,idli/dosa batter, chutney powder

2106

2.5

2.5

5

 

Sweetmeats

2106 90

2.5

2.5

5

 

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

2106 90

2.5

2.5

5

 

Ice and snow

2201 90 10

2.5

2.5

5

 

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

2207

2.5

2.5

5

 

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

2301

2.5

2.5

5

 

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

2302

2.5

2.5

5

 

Rice bran (other than de-oiled rice bran)

2302

2.5

2.5

5

 

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

2303

2.5

2.5

5

 

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

2304

2.5

2.5

5

 

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

2305

2.5

2.5

5

 

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

2306

2.5

2.5

5

 

Wine lees; argol

2307

2.5

2.5

5

 

Tobacco leaves

2401

2.5

2.5

5

 

Unroasted iron pyrites.

2502

2.5

2.5

5

 

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

2503

2.5

2.5

5

 

Natural graphite.

2504

2.5

2.5

5

 

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

2505

2.5

2.5

5

 

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

2506

2.5

2.5

5

 

Kaolin and other kaolinic clays, whether or not calcined.

2507

2.5

2.5

5

 

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

2508

2.5

2.5

5

 

Chalk.

2509

2.5

2.5

5

 

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

2510

2.5

2.5

5

 

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

2511

2.5

2.5

5

 

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.

2512

2.5

2.5

5

 

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

2513

2.5

2.5

5

 

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

2514

2.5

2.5

5

 

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

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

2.5

2.5

5

 

Marble and travertine, crude or roughly trimmed

2515 11 00

2.5

2.5

5

 

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.

2516 [Except 2516 11 00, 2516 12 00]

2.5

2.5

5

 

Granite crude or roughly trimmed

2516 11 00

2.5

2.5

5

 

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

2517

2.5

2.5

5

 

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

2518

2.5

2.5

5

 

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

2519

2.5

2.5

5

 

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

2520

2.5

2.5

5

 

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

2521

2.5

2.5

5

 

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

2522

2.5

2.5

5

 

Asbestos

2524

2.5

2.5

5

 

Mica, including splitting; mica waste.

2525

2.5

2.5

5

 

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

2526

2.5

2.5

5

 

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

2528

2.5

2.5

5

 

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

2529

2.5

2.5

5

 

Mineral substances not elsewhere specified or included.

2530

2.5

2.5

5

 

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

26 [other than 2619, 2620, 2621]

2.5

2.5

5

 

Iron ores and concentrates, including roasted iron pyrites

2601

2.5

2.5

5

 

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

2602

2.5

2.5

5

 

Copper ores and concentrates.

2603

2.5

2.5

5

 

Nickel ores and concentrates.

2604

2.5

2.5

5

 

Cobalt ores and concentrates.

2605

2.5

2.5

5

 

Aluminium ores and concentrates.

2606

2.5

2.5

5

 

Lead ores and concentrates.

2607

2.5

2.5

5

 

Zinc ores and concentrates.

2608

2.5

2.5

5

 

Tin ores and concentrates.

2609

2.5

2.5

5

 

Chromium ores and concentrates.

2610

2.5

2.5

5

 

Tungsten ores and concentrates.

2611

2.5

2.5

5

 

Uranium or thorium ores and concentrates.

2612

2.5

2.5

5

 

Molybdenum ores and concentrates.

2613

2.5

2.5

5

 

Titanium ores and concentrates.

2614

2.5

2.5

5

 

Niobium, tantalum, vanadium or zirconium ores and concentrates.

2615

2.5

2.5

5

 

Precious metal ores and concentrates.

2616

2.5

2.5

5

 

Other ores and concentrates

2617

2.5

2.5

5

 

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

2618

2.5

2.5

5

 

Fly Ash

2621

2.5

2.5

5

 

Bio-gas

27

2.5

2.5

5

 

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

2701

2.5

2.5

5

 

Lignite, whether or not agglomerated, excluding jet

2702

2.5

2.5

5

 

Peat (including peat litter), whether or not agglomerated

2703

2.5

2.5

5

 

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

2704

2.5

2.5

5

 

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

2705

2.5

2.5

5

 

Tar distilled from coal, from lignite or from peat

2706

2.5

2.5

5

 

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

2710

2.5

2.5

5

 

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

2711 12 00, 2711 13 00, 2711 19 00

2.5

2.5

5

 

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

2711 12 00, 2711 13 00, 2711 19 00

2.5

2.5

5

 

Thorium oxalate

28

2.5

2.5

5

 

Enriched KBF4 (enriched potassium fluroborate)

28

2.5

2.5

5

 

Enriched elemental boron

28

2.5

2.5

5

 

Nuclear fuel

28

2.5

2.5

5

 

Nuclear grade sodium

2805 11

2.5

2.5

5

 

Fertilizer grade phosphoric acid

2809

2.5

2.5

5

 

Heavy water and other nuclear fuels

2845

2.5

2.5

5

 

Compressed air

2853

2.5

2.5

5

 

Insulin

30

2.5

2.5

5

 

Animal or Human Blood Vaccines

3002, 3006

2.5

2.5

5

 

Diagnostic kits for detection of all types of hepatitis

30

2.5

2.5

5

 

Desferrioxamine injection or deferiprone

30

2.5

2.5

5

 

Cyclosporin

30

2.5

2.5

5

 

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

30

2.5

2.5

5

 

Oral re-hydration salts

30

2.5

2.5

5

 

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

30 or any Chapter

2.5

2.5

5

 

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

30

2.5

2.5

5

 

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

30

2.5

2.5

5

 

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

3101

2.5

2.5

5

 

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

3102

2.5

2.5

5

 

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

3103

2.5

2.5

5

 

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

3104

2.5

2.5

5

 

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

3105

2.5

2.5

5

 

Wattle extract, quebracho extract, chestnut extract

32

2.5

2.5

5

 

Enzymatic preparations for pre-tanning

3202

2.5

2.5

5

 

Agarbatti, lobhan, dhoop batti, dhoop, sambhrani

3307 41 00

2.5

2.5

5

 

Sulphonated castor oil, fish oil or sperm oil

3402

2.5

2.5

5

 

Waste, parings or scrap, of plastics

3915

2.5

2.5

5

 

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

4001

2.5

2.5

5

 

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

4004 00 00

2.5

2.5

5

 

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

4011 30 00

2.5

2.5

5

 

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

4011, 4013

2.5

2.5

5

 

Erasers

4016

2.5

2.5

5

 

Waste or scrap of hard rubber

4017

2.5

2.5

5

 

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

4101

2.5

2.5

5

 

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

4102

2.5

2.5

5

 

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

4103

2.5

2.5

5

 

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

4104

2.5

2.5

5

 

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

4105

2.5

2.5

5

 

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

4106

2.5

2.5

5

 

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

4107

2.5

2.5

5

 

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

4112

2.5

2.5

5

 

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

4113

2.5

2.5

5

 

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

4114

2.5

2.5

5

 

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

4115

2.5

2.5

5

 

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

4401

2.5

2.5

5

 

Natural cork, raw or simply prepared

4501

2.5

2.5

5

 

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

4601, 4602

2.5

2.5

5

 

Recovered waste or scrap of paper or paperboard

4707

2.5

2.5

5

 

Newsprint, in rolls or sheets

4801

2.5

2.5

5

 

Kites, Paper mache articles

4823

2.5

2.5

5

 

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

4901

2.5

2.5

5

 

Silk yarn

5004 to 5006

2.5

2.5

5

 

Woven fabrics of silk or of silk waste

5007

2.5

2.5

5

 

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

5104

2.5

2.5

5

 

Wool and fine or coarse animal hair, carded or combed

5105

2.5

2.5

5

 

Yarn of wool or of animal hair

5106 to 5110

2.5

2.5

5

 

Woven fabrics of wool or of animal hair

5111 to 5113

2.5

2.5

5

 

Cotton and Cotton waste

5201 to 5203

2.5

2.5

5

 

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

5204

2.5

2.5

5

 

Cotton yarn [other than khadi yarn]

5205 to 5207

2.5

2.5

5

 

Woven fabrics of cotton

5208 to 5212

2.5

2.5

5

 

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

5301

2.5

2.5

5

 

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

5302

2.5

2.5

5

 

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

5303

2.5

2.5

5

 

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

5305 to 5308

2.5

2.5

5

 

Woven fabrics of other vegetable textile fibres, paper yarn

5309 to 5311

2.5

2.5

5

 

Woven fabrics of manmade textile materials

5407, 5408

2.5

2.5

5

 

Woven fabrics of manmade staple fibres

5512 to 5516

2.5

2.5

5

 

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

5605 0010

2.5

2.5

5

 

Jute twine, coir cordage or ropes

5607

2.5

2.5

5

 

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

5608

2.5

2.5

5

 

Products of coir

5609

2.5

2.5

5

 

Coir mats, matting, floor
covering and handloom durries

5702, 5703, 5705

2.5

2.5

5

 

all goods

5801

2.5

2.5

5

 

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

5806

2.5

2.5

5

 

Saree fall

5808

2.5

2.5

5

 

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

5809, 5810

2.5

2.5

5

 

Knitted or crocheted fabrics [All goods]

60

2.5

2.5

5

 

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

61 or 6501 or 6505

2.5

2.5

5

 

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

62

2.5

2.5

5

 

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

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

2.5

2.5

5

 

Worn clothing and other worn articles; rags

6309 or 6310

2.5

2.5

5

 

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

64

2.5

2.5

5

 

Walking-sticks including seat sticks

6602 00 00

2.5

2.5

5

 

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

6815

2.5

2.5

5

 

Bricks of fossil meals or similar siliceous earths

6901 00 10

2.5

2.5

5

 

Building bricks

6904 10 00

2.5

2.5

5

 

Earthen or roofing tiles

6905 10 00

2.5

2.5

5

 

Cullet or other waste or scrap of glass

7001

2.5

2.5

5

 

Glass beads.

7018

2.5

2.5

5

 

Pawan Chakki that is Air Based Atta Chakki

84

2.5

2.5

5

 

Aircraft engines

8407 10 00, 8411

2.5

2.5

5

 

Hand pumps and parts thereof

8413, 8413 91

2.5

2.5

5

 

Solar water heater and system

8419 19

2.5

2.5

5

 

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

8437

2.5

2.5

5

 

Charger or charging station for Electrically operated vehicles

8504

2.5

2.5

5

 

Following renewable energy devices & parts for their manufacture
(a)   Bio-gas plant
(b)   Solar power based devices
(c)   Solar power generating system
(d)   Wind mills, Wind Operated Electricity Generator (WOEG)
(e)   Waste toenergyplants/devices
(f)    Solarlantern/solarlamp
(g)   Ocean waves/tidal waves energy devices/plants
(h)   [Photo voltaic cells, whether or not assembled in modules or made up into panels

Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services tax, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.

84, 85 or 94

2.5

2.5

5

 

Wet grinder consisting of stone as the grinder

8509

2.5

2.5

5

 

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

84 or 85

2.5

2.5

5

 

Electrically operated vehicles, including two and three wheeled electric vehicles.

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

87

2.5

2.5

5

 

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

8713

2.5

2.5

5

 

Parts and accessories of carriage for disabled persons

8714 20

2.5

2.5

5

 

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

88 or Any other chapter

2.5

2.5

5

 

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

8802

2.5

2.5

5

 

Parts of goods of heading 8802

8803

2.5

2.5

5

 

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

8901

2.5

2.5

5

 

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

8902

2.5

2.5

5

 

Tugs and pusher craft

8904

2.5

2.5

5

 

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

8905

2.5

2.5

5

 

Other vessels, including warships and lifeboats other than rowing boats

8906

2.5

2.5

5

 

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

8907

2.5

2.5

5

 

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

Any chapter

2.5

2.5

5

 

Coronary stents and coronary stent systems for use with cardiac catheters

90

2.5

2.5

5

 

Artificial kidney

90 or any other Chapter

2.5

2.5

5

 

Disposable sterilized dialyzer or micro barrier of artificial kidney

90 or 84

2.5

2.5

5

 

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

90 or any other Chapter

2.5

2.5

5

 

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

90 or any other Chapter

2.5

2.5

5

 

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

9404

2.5

2.5

5

 

Aircraft seats

9401 10 00

2.5

2.5

5

 

Kerosene pressure lantern

9405 50 31

2.5

2.5

5

 

Parts of kerosene pressure lanterns including gas mantles

9405 91 00, 9405 92 00 or 9405 99 00

2.5

2.5

5

 

Toy balloons made of natural rubber latex

9503

2.5

2.5

5

 

Fishing hooks

9507

2.5

2.5

5

 

Worked corals other than articles of coral

9601

2.5

2.5

5

 

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

9603 [other than 9603 10 00]

2.5

2.5

5

 

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

9704

2.5

2.5

5

 

Numismatic coins

9705

2.5

2.5

5

 

Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.

9804

2.5

2.5

5

 

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

4601 and 4602

2.5

2.5

5

 

Articles made of paper mache

4823

2.5

2.5

5

 

Coir articles

5607, 5609

2.5

2.5

5

 

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

5609 00 20, 5609 00 90

2.5

2.5

5

 

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

57

2.5

2.5

5

 

Handmade lace

5804 30 00

2.5

2.5

5

 

Hand-woven tapestries

5805

2.5

2.5

5

 

Hand-made braids and ornamental trimming in the piece

5808 10

2.5

2.5

5

 

Hand embroidered articles

5810

2.5

2.5

5

 

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

6117, 6214

2.5

2.5

5

 

Bangles, beads and small ware

7018 10

2.5

2.5

5

 

Bangles, beads and small ware

7018 10

2.5

2.5

5

 

Rosaries, prayer beads or Hawan samagri

Any Chapter

2.5

2.5

5

 

Biomass briquettes or solid bio fuel pellets

Any Chapter

2.5

2.5

5

 

Live horses

01012100, 010129

6

6

12

 

Condensed milk

0402 91 10, 0402 99 20

6

6

12

 

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

0405

6

6

12

 

Cheese

0406

6

6

12

 

Brazil nuts, dried, whether or not shelled or peeled 

0801

6

6

12

 

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

0802

6

6

12

 

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

0804

6

6

12

 

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

0805

6

6

12

 

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

0813

6

6

12

 

Starches; inulin

1108

6

6

12

 

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

1501

6

6

12

 

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

1502

6

6

12

 

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

1503

6

6

12

 

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

1504

6

6

12

 

Wool grease and fatty substances derived therefrom (including lanolin)

1505

6

6

12

 

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

1506

6

6

12

 

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

1516

6

6

12

 

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

1517

6

6

12

 

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

1518

6

6

12

 

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

1601

6

6

12

 

Other prepared or preserved meat, meat offal or blood

1602

6

6

12

 

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

1603

6

6

12

 

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

1603

6

6

12

 

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

1604

6

6

12

 

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)

1701 91, 1701 99

6

6

12

 

Sugar boiled confectionery

1704

6

6

12

 

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

1902

6

6

12

 

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

1605

6

6

12

 

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

2001

6

6

12

 

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

2002

6

6

12

 

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

2003

6

6

12

 

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

2004

6

6

12

 

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

2005

6

6

12

 

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

2006

6

6

12

 

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

2007

6

6

12

 

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

2008

6

6

12

 

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

2009

6

6

12

 

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

2101 30

6

6

12

 

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

2102

6

6

12

 

All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings

2103

6

6

12

 

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

2106

6

6

12

 

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

2106 90

6

6

12

 

Diabetic foods

2106 90 91

6

6

12

 

Drinking water packed in 20 litres bottle

2201

6

6

12

 

Soya milk drinks

2202 99 10

6

6

12

 

Fruit pulp or fruit juice based drinks

2202 99 20

6

6

12

 

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

2202 99 90

6

6

12

 

Beverages containing milk

2202 99 30

6

6

12

 

Marble and travertine blocks

2515 12 10

6

6

12

 

Granite blocks

2516

6

6

12

 

Anaesthetics

28

6

6

12

 

Potassium Iodate

28

6

6

12

 

Steam

28

6

6

12

 

Micronutrients, which   are   covered   under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which    are    registered    under    the Fertilizer Control Order, 1985

28 or 38

6

6

12

 

Iodine

2801 20

6

6

12

 

Medical grade oxygen

2804 40 10

6

6

12

 

Medicinal grade hydrogen peroxide

2847

6

6

12

 

Gibberellic acid

29 or 3808 93

6

6

12

 

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

3001

6

6

12

 

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

3002

6

6

12

 

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

3003

6

6

12

 

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

3004

6

6

12

 

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

3005

6

6

12

 

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

3006

6

6

12

 

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

3215

6

6

12

 

Tooth powder

3306 10 10

6

6

12

 

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

3307 41 00

6

6

12

 

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

29, 30, 3301

6

6

12

 

Candles, tapers and the like

3406

6

6

12

 

All goods

3605 00 10

6

6

12

 

Photographic plates and film for x-ray for medical use

3701

6

6

12

 

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

3705

6

6

12

 

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

3706

6

6

12

 

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

3808

6

6

12

 

Silicon wafers

3818

6

6

12

 

All diagnostic kits and reagents

3822

6

6

12

 

Bio-diesel

3826

6

6

12

 

Feeding bottles

3926

6

6

12

 

Plastic beads

3926

6

6

12

 

Latex Rubber Thread

4007

6

6

12

 

Nipples of feeding bottles

4014

6

6

12

 

Surgical rubber gloves or medical examination rubber gloves

4015

6

6

12

 

Rubber bands

4016

6

6

12

 

Hand bags and shopping bags, of cotton

4202 22 20

6

6

12

 

Hand bags and shopping bags, of jute

4202 22 30

6

6

12

 

Gloves specially designed for use in sports

4203

6

6

12

 

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

44 or any Chapter

6

6

12

 

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

44, 68, 83

6

6

12

 

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

4404

6

6

12

 

Wood wool; wood flour

4405

6

6

12

 

Railway or tramway sleepers (cross-ties) of wood

4406

6

6

12

 

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

4408

6

6

12

 

Bamboo flooring

4409

6

6

12

 

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

4415

6

6

12

 

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

4416

6

6

12

 

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

4417

6

6

12

 

Bamboo wood building joinery

4418

6

6

12

 

Tableware and Kitchenware of wood

4419

6

6

12

 

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

4420

6

6

12

 

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

4421

6

6

12

 

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

4502 00 00

6

6

12

 

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

4503

6

6

12

 

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

4504

6

6

12

 

Mechanical wood pulp

4701

6

6

12

 

Chemical wood pulp, dissolving grades

4702

6

6

12

 

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

4703

6

6

12

 

Chemical wood pulp, sulphite, other than dissolving grades

4704

6

6

12

 

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

4705

6

6

12

 

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

4706

6

6

12

 

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

4802

6

6

12

 

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

4804

6

6

12

 

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

4805

6

6

12

 

Greaseproof papers

4806 20 00

6

6

12

 

Glassine papers

4806 40 10

6

6

12

 

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

4807

6

6

12

 

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

4808

6

6

12

 

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

4810

6

6

12

 

Aseptic packaging paper

4811

6

6

12

 

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

4817 30

6

6

12

 

Cartons, boxes and cases of corrugated paper or paper board

4819

6

6

12

 

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

4820

6

6

12

 

Paper pulp moulded trays

4823

6

6

12

 

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

48

6

6

12

 

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

4906 00 00

6

6

12

 

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

4907

6

6

12

 

Transfers (decalcomanias)

4908

6

6

12

 

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

4909

6

6

12

 

Calendars of any kind, printed, including calendar blocks

4910

6

6

12

 

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

4911

6

6

12

 

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

5401

6

6

12

 

Synthetic or artificial filament yarns

5402, 5403, 5404,5405,5406

6

6

12

 

Sewing thread of manmade staple fibres

5508

6

6

12

 

Yarn of manmade staple fibres

5509, 5510, 5511

6

6

12

 

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

5601

6

6

12

 

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

5602

6

6

12

 

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

5603

6

6

12

 

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

5604

6

6

12

 

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

5605

6

6

12

 

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

5606

6

6

12

 

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

5607

6

6

12

 

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

5609

6

6

12

 

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

5701

6

6

12

 

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

5702

6

6

12

 

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

5703

6

6

12

 

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

5704

6

6

12

 

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

5705

6

6

12

 

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

5802

6

6

12

 

Gauze, other than narrow fabrics of heading 5806

5803

6

6

12

 

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

5804

6

6

12

 

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

5805

6

6

12

 

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

5807

6

6

12

 

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

5808

6

6

12

 

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

5809

6

6

12

 

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

5810

6

6

12

 

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

5811

6

6

12

 

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

5901

6

6

12

 

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

5902

6

6

12

 

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

5903

6

6

12

 

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

5904

6

6

12

 

Textile wall coverings

5905

6

6

12

 

Rubberised textile fabrics, other than those of heading 5902

5906

6

6

12

 

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

5907

6

6

12

 

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

5908

6

6

12

 

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

5909

6

6

12

 

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

5910

6

6

12

 

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

5911

6

6

12

 

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

61

6

6

12

 

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

62

6

6

12

 

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

63[other than 6309]

6

6

12

 

Textile caps

6501

6

6

12

 

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

6505

6

6

12

 

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

6601

6

6

12

 

Whips, riding-crops and the like

6602

6

6

12

 

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

6603

6

6

12

 

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

6701

6

6

12

 

Sand lime bricks or Stone inlay work

68

6

6

12

 

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

6802

6

6

12

 

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

6909

6

6

12

 

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

6911

6

6

12

 

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

6912

6

6

12

 

Statues and other ornamental articles

6913

6

6

12

 

Glasses for corrective spectacles and flint buttons

7015 10

6

6

12

 

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

7020

6

6

12

 

Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners

7310 or 7326

6

6

12

 

Animal shoe nails

7317

6

6

12

 

Sewing needles

7319

6

6

12

 

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

7321

6

6

12

 

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

7323

6

6

12

 

Table, kitchen or other household articles of copper; Utensils

7418

6

6

12

 

Brass Kerosene Pressure Stove

7419 99 30

6

6

12

 

Table, kitchen or other household articles of aluminium; Utensils

7615

6

6

12

 

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

8211

6

6

12

 

Paper knives, Pencil sharpeners and blades therefor

8214

6

6

12

 

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

8215

6

6

12

 

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

8306

6

6

12

 

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

8401

6

6

12

 

Fixed Speed Diesel Engines of power not exceeding 15HP

8408

6

6

12

 

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

8413

6

6

12

 

Bicycle pumps

8414 20 10

6

6

12

 

Other hand pumps

8414 20 20

6

6

12

 

Parts of air or vacuum pumps and compressors of bicycle pumps

8414 90 12

6

6

12

 

Hand operated rubber roller

8420

6

6

12

 

Nozzles for drip irrigation equipment or nozzles for sprinklers

8424

6

6

12

 

Sprinklers; drip irrigation system including laterals; mechanical sprayers

8424

6

6

12

 

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

8432

6

6

12

 

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

8433

6

6

12

 

Milking machines and dairy machinery

8434

6

6

12

 

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

8436

6

6

12

 

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

8452

6

6

12

 

Composting Machines

8479

6

6

12

 

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

8525 60

6

6

12

 

LED lamps

8539

6

6

12

 

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

8601

6

6

12

 

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

8602

6

6

12

 

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

8603

6

6

12

 

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

8604

6

6

12

 

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

8605

6

6

12

 

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

8606

6

6

12

 

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

8607

6

6

12

 

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

8608

6

6

12

 

Fuel Cell Motor Vehicles

87

6

6

12

 

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

8701

6

6

12

 

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

8710

6

6

12

 

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

8712

6

6

12

 

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

8714

6

6

12

 

Self-loading or self-unloading trailers for agricultural purposes

8716 20 00

6

6

12

 

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

8716 80

6

6

12

 

Blood glucose monitoring system (Glucometer) and test strips

90 or any other Chapter

6

6

12

 

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

90 or any other Chapter

6

6

12

 

Contact lenses; Spectacle lenses

9001

6

6

12

 

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

9003

6

6

12

 

Spectacles, corrective [other than goggles for correcting vision]

9004

6

6

12

 

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

9017 20

6

6

12

 

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

9018

6

6

12

 

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

9019

6

6

12

 

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

9020

6

6

12

 

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

9021

6

6

12

 

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

9022

6

6

12

 

Furniture wholly made of bamboo, cane or rattan

9403

6

6

12

 

Coir products except coir mattresses

9404

6

6

12

 

Products wholly made of quilted textile materials

9404

6

6

12

 

Cotton quilts of sale value exceeding Rs. 1000 per piece

9404

6

6

12

 

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

9405, 9405 50 31

6

6

12

 

LED lights or fixtures including LED lamps

9405

6

6

12

 

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

9405

6

6

12

 

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

9503

6

6

12

 

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

9504

6

6

12

 

Sports goods other than articles and equipments for general physical exercise

9506

6

6

12

 

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

9507

6

6

12

 

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

9601

6

6

12

 

Slide fasteners and parts thereof.

9607

6

6

12

 

Slide fasteners

9607

6

6

12

 

Pens [other than Fountain pens, stylograph pens]

9608

6

6

12

 

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

9608, 9609

6

6

12

 

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

9615

6

6

12

 

All goods

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

6

6

12

 

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

9701

6

6

12

 

Original engravings, prints and lithographs

9702

6

6

12

 

Original sculptures and statuary, in any material

9703

6

6

12

 

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

9705

6

6

12

 

Antiques of an age exceeding one hundred years

9706

6

6

12

 

Other Drugs and medicines intended for personal use

9804

6

6

12

 

Handcrafted candles

3406

6

6

12

 

Handbags including pouches and purses; jewellery box

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

6

6

12

 

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

4416, 4421 99 90

6

6

12

 

Wooden frames for painting, photographs, mirrors etc

4414 00 00

6

6

12

 

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

4420

6

6

12

 

Art ware of cork [including articles of sholapith]

4503 90 90 4504 90

6

6

12

 

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

6117, 6214

6

6

12

 

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

6802

6

6

12

 

Stone art ware, stone inlay work

6815 99 90

6

6

12

 

Tableware and kitchenware of clay and terracotta, other clay articles

6912 00 10 6912 00 20

6

6

12

 

Statuettes & other ornamental ceramic articles (incl blue potteries)

6913 90 00

6

6

12

 

Ornamental framed mirrors

7009 92 00

6

6

12

 

Glass statues [other than those of crystal]

7018 90 10

6

6

12

 

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

7020 00 90

6

6

12

 

Art ware of iron

7326 90 99

6

6

12

 

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

7419 99

6

6

12

 

Aluminium art ware

7616 99 90

6

6

12

 

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

8306

6

6

12

 

Handcrafted lamps (including panchloga lamp)

9405 10

6

6

12

 

Furniture of bamboo, rattan and cane

9401 50, 9403 80

6

6

12

 

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

9503

6

6

12

 

Ganjifa card

9504

6

6

12

 

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

9601

6

6

12

 

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

9602

6

6

12

 

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

9701

6

6

12

 

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

9703

6

6

12

 

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

Any Chapter

6

6

12

 

Malt, whether or not roasted

1107

9

9

18

 

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind kernel powder

1302

9

9

18

 

Bidi wrapper leaves (tendu)

1404 90 10

9

9

18

 

Indian katha

1404 90 50

9

9

18

 

All goods i.e. Margarine, Linoxyn

1517 10

9

9

18

 

Glycerol, crude; glycerol waters and glycerol lyes

1520 00 00

9

9

18

 

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

1521

9

9

18

 

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

1522

9

9

18

 

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

1702

9

9

18

 

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

1704

9

9

18

 

Cocoa butter, fat and oil

1804

9

9

18

 

Cocoa powder, not containing added sugar or sweetening matter

1805

9

9

18

 

Chocolates and other food preparations containing cocoa

1806

9

9

18

 

Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]

1901[other than 1901 20 00]

9

9

18

 

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

1904 [other than 1904 10 20]

9

9

18

 

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra,  plain chapatti or roti, bread, rusks, toasted bread and similar toasted products

1905

9

9

18

 

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

2101 11, 2101 12 00

9

9

18

 

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

2101 20

9

9

18

 

Soups and broths and preparations therefor; homogenised composite food preparations

2104

9

9

18

 

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

2105 00 00

9

9

18

 

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

2106

9

9

18

 

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

2201

9

9

18

 

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

2202 91 00, 2202 99 90

9

9

18

 

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

2207

9

9

18

 

Vinegar and substitutes for vinegar obtained from acetic acid

2209

9

9

18

 

Marble and travertine, other than blocks

2515 12 20, 2515 12 90

9

9

18

 

Granite, other than blocks

2516 12 00

9

9

18

 

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

2619

9

9

18

 

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

2620

9

9

18

 

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

2621

9

9

18

 

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

2706

9

9

18

 

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

2707

9

9

18

 

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

2708

9

9

18

 

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

2710

9

9

18

 

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

2711

9

9

18

 

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

2712

9

9

18

 

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

2713

9

9

18

 

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

2714

9

9

18

 

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

2715

9

9

18

 

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

28

9

9

18

 

All organic chemicals other than giberellic acid

29

9

9

18

 

Nicotine polacrilex gum

30

9

9

18

 

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

3102

9

9

18

 

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

3103

9

9

18

 

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

3104

9

9

18

 

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

3105

9

9

18

 

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

3201

9

9

18

 

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

3202

9

9

18

 

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

3203

9

9

18

 

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

3204

9

9

18

 

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

3205

9

9

18

 

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

3206

9

9

18

 

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

3207

9

9

18

 

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

3208

9

9

18

 

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

3214

9

9

18

 

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

3209

9

9

18

 

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

3210

9

9

18

 

Prepared driers

3211 00 00

9

9

18

 

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

3212

9

9

18

 

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

3213

9

9

18

 

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

3301

9

9

18

 

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

3302

9

9

18

 

Perfumes and toilet waters

3303

9

9

18

 

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

3304

9

9

18

 

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

3305

9

9

18

 

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

3306

9

9

18

 

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

3307

9

9

18

 

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

3401

9

9

18

 

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

3402

9

9

18

 

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

3403

9

9

18

 

Artificial waxes and prepared waxes

3404

9

9

18

 

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

3405

9

9

18

 

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

3407

9

9

18

 

Casein, caseinates and other casein derivatives; casein glues

3501

9

9

18

 

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

3502

9

9

18

 

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

3503

9

9

18

 

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

3504

9

9

18

 

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

3505

9

9

18

 

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

3506

9

9

18

 

Enzymes, prepared enzymes

3507

9

9

18

 

Propellant powders

3601

9

9

18

 

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

3602

9

9

18

 

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

3603

9

9

18

 

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

3604

9

9

18

 

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

3606

9

9

18

 

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

3701

9

9

18

 

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

3702

9

9

18

 

Photographic paper, paperboard and textiles, sensitised, unexposed

3703

9

9

18

 

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

3704

9

9

18

 

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

3706

9

9

18

 

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

3707

9

9

18

 

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

3801

9

9

18

 

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

3802

9

9

18

 

Tall oil, whether or not refined

3803 00 00

9

9

18

 

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

3804

9

9

18

 

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

3805

9

9

18

 

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

3806

9

9

18

 

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

3807

9

9

18

 

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

3808

9

9

18

 

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

3809

9

9

18

 

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

3810

9

9

18

 

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

3811

9

9

18

 

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

3812

9

9

18

 

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

3813

9

9

18

 

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

3814

9

9

18

 

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

3815

9

9

18

 

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

3816

9

9

18

 

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

3817

9

9

18

 

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

3818

9

9

18

 

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

3819

9

9

18

 

Anti-freezing preparations and prepared de-icing fluids

3820

9

9

18

 

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

3821

9

9

18

 

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

3823

9

9

18

 

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

3824

9

9

18

 

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

3825

9

9

18

 

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

3901 to 3913

9

9

18

 

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

3914

9

9

18

 

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

3916

9

9

18

 

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

3917

9

9

18

 

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

3918

9

9

18

 

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

3919

9

9

18

 

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

3920

9

9

18

 

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

3921

9

9

18

 

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

3922

9

9

18

 

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

3923

9

9

18

 

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

3924

9

9

18

 

Builder’s wares of plastics, not elsewhere specified

3925

9

9

18

 

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

3926

9

9

18

 

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

4002

9

9

18

 

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

4003

9

9

18

 

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

4004

9

9

18

 

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

4005

9

9

18

 

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

4006

9

9

18

 

Vulcanised rubber thread and cord, other than latex rubber thread

4007

9

9

18

 

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

4008

9

9

18

 

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

4009

9

9

18

 

Conveyor or transmission belts or belting, of vulcanised rubber

4010

9

9

18

 

Rear Tractor tyres and rear tractor tyre tubes

4011

9

9

18

 

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

4012

9

9

18

 

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

4013

9

9

18

 

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

4014

9

9

18

 

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

4015

9

9

18

 

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

4016

9

9

18

 

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

4017

9

9

18

 

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

4201

9

9

18

 

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

4202

9

9

18

 

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

[4203

9

9

18

 

Other articles of leather or of composition leather

4205

9

9

18

 

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

4206

9

9

18

 

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.

4301

9

9

18

 

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

4302

9

9

18

 

Articles of apparel, clothing accessories and other articles of furskin

4303

9

9

18

 

Artificial fur and articles thereof

4304

9

9

18

 

Wood in the rough

4403

9

9

18

 

Wood sawn or chipped

4407

9

9

18

 

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]

4408

9

9

18

 

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

4409

9

9

18

 

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

4410

9

9

18

 

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

4411

9

9

18

 

Plywood, veneered panels and similar laminated wood

4412

9

9

18

 

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

4413

9

9

18

 

Wooden frames for paintings, photographs, mirrors or similar objects

4414

9

9

18

 

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

4418

9

9

18

 

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

4421

9

9

18

 

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

44 or any Chapter

9

9

18

 

Bamboo flooring tiles

44 or any Chapter

9

9

18

 

Waste cork; crushed, granulated or ground cork

4501

9

9

18

 

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

4803

9

9

18

 

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

4806 [Except 4806 20 00, 4806 40 10]

9

9

18

 

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

4809

9

9

18

 

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

4811

9

9

18

 

Filter blocks, slabs and plates, of paper pulp

4812

9

9

18

 

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

4813

9

9

18

 

Wall paper and similar wall coverings; window transparencies of paper

4814

9

9

18

 

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

4816

9

9

18

 

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

4817 [Except 4817 30]

9

9

18

 

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

4818

9

9

18

 

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

4819 20

9

9

18

 

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

4820

9

9

18

 

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

4821

9

9

18

 

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

4822

9

9

18

 

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

4823

9

9

18

 

All goods other than synthetic filament yarns

5402, 5404, 5406

9

9

18

 

All goods other than artificial filament yarns

5403, 5405, 5406

9

9

18

 

Synthetic or artificial filament tow

5501, 5502

9

9

18

 

Synthetic or artificial staple fibres

5503, 5504, 5506, 5507

9

9

18

 

Waste of manmade fibres

5505

9

9

18

 

Cigarette Filter rods

56012200

9

9

18

 

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

3923 or 6305

9

9

18

 

Flexible intermediate bulk containers

6305 32 00

9

9

18

 

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

6401

9

9

18

 

Other footwear with outer soles and uppers of rubber or plastics

6402

9

9

18

 

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

6403

9

9

18

 

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

6404

9

9

18

 

Other footwear

6405

9

9

18

 

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

6406

9

9

18

 

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

6501

9

9

18

 

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

6502

9

9

18

 

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

6504 00 00

9

9

18

 

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

6505

9

9

18

 

Other headgear, whether or not lined or trimmed

6506

9

9

18

 

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

6507

9

9

18

 

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

6702

9

9

18

 

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

6703

9

9

18

 

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

6704

9

9

18

 

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

6801

9

9

18

 

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

6802

9

9

18

 

Worked slate and articles of slate or of agglomerated slate

6803

9

9

18

 

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

6804

9

9

18

 

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

6805

9

9

18

 

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

6806

9

9

18

 

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

6807

9

9

18

 

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

6808

9

9

18

 

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

6809

9

9

18

 

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

6810

9

9

18

 

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

6811

9

9

18

 

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

6812

9

9

18

 

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

6813

9

9

18

 

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

6814

9

9

18

 

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

6815

9

9

18

 

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

6901

9

9

18

 

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

6902

9

9

18

 

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

6903

9

9

18

 

Ceramic flooring blocks, support or filler tiles and the like

6904

9

9

18

 

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

6905

9

9

18

 

Ceramic pipes, conduits, guttering and pipe fittings

6906

9

9

18

 

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

6907

9

9

18

 

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

6909

9

9

18

 

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

6910

9

9

18

 

Other ceramic articles

6914

9

9

18

 

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

7002

9

9

18

 

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

7003

9

9

18

 

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

7004

9

9

18

 

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

7005

9

9

18

 

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

7006 00 00

9

9

18

 

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

7007

9

9

18

 

Multiple-walled insulating units of glass

7008

9

9

18

 

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

7009

9

9

18

 

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

7010

9

9

18

 

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

7011

9

9

18

 

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

7013

9

9

18

 

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

7014

9

9

18

 

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 

7015

9

9

18

 

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

7016

9

9

18

 

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

7017

9

9

18

 

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

7018

9

9

18

 

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

7019

9

9

18

 

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

7020

9

9

18

 

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

7201

9

9

18

 

Ferro-alloys

7202

9

9

18

 

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

7203

9

9

18

 

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

7204

9

9

18

 

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

7205

9

9

18

 

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

7206

9

9

18

 

Semi-finished products of iron or non-alloy steel

7207

9

9

18

 

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

7208 to 7212

9

9

18

 

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

7213 to 7215

9

9

18

 

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

7216

9

9

18

 

Wire of iron or non-alloy steel

7217

9

9

18

 

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

7218

9

9

18

 

All flat-rolled products of stainless steel

7219, 7220

9

9

18

 

All bars and rods, of stainless steel

7221, 7222

9

9

18

 

Wire of stainless steel

7223

9

9

18

 

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

7224

9

9

18

 

All flat-rolled products of other alloy steel

7225, 7226

9

9

18

 

All bars and rods of other alloy steel.

7227, 7228

9

9

18

 

Wire of other alloy steel

7229

9

9

18

 

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

7301

9

9

18

 

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

7302

9

9

18

 

Tubes, pipes and hollow profiles, of cast iron

7303

9

9

18

 

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

7304

9

9

18

 

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

7305

9

9

18

 

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

7306

9

9

18

 

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

7307

9

9

18

 

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

7308

9

9

18

 

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

7309

9

9

18

 

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

7310

9

9

18

 

Containers for compressed or liquefied gas, of iron or steel

7311

9

9

18

 

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

7312

9

9

18

 

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

7313

9

9

18

 

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

7314

9

9

18

 

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

7315

9

9

18

 

Anchors, grapnels and parts thereof, of iron or steel

7316

9

9

18

 

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

7317

9

9

18

 

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

7318

9

9

18

 

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

7319

9

9

18

 

Springs and leaves for springs, of iron and steel

7320

9

9

18

 

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

7321

9

9

18

 

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

7322

9

9

18

 

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

7323

9

9

18

 

Ghamella

7323 9410

9

9

18

 

Sanitary ware and parts thereof, of iron and steel

7324

9

9

18

 

Other cast articles of iron or steel

7325

9

9

18

 

Other articles of iron and steel

7326

9

9

18

 

Copper mattes; cement copper (precipitated copper)

7401

9

9

18

 

Unrefined copper; copper anodes for electrolytic refining

7402

9

9

18

 

Refined copper and copper alloys, unwrought

7403

9

9

18

 

Copper waste and scrap

7404

9

9

18

 

Master alloys of copper

7405

9

9

18

 

Copper powders and flakes

7406

9

9

18

 

Copper bars, rods and profiles

7407

9

9

18

 

Copper wire

7408

9

9

18

 

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

7409

9

9

18

 

Copper foils

7410

9

9

18

 

Copper tubes and pipes

7411

9

9

18

 

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

7412

9

9

18

 

Stranded wires and cables

7413

9

9

18

 

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

7415

9

9

18

 

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

7418

9

9

18

 

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

7419

9

9

18

 

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

7501

9

9

18

 

Unwrought nickel

7502

9

9

18

 

Nickel waste and scrap

7503

9

9

18

 

Nickel powders and flakes

7504

9

9

18

 

Nickel bars, rods, profiles and wire

7505

9

9

18

 

Nickel plates, sheets, strip and foil

7506

9

9

18

 

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

7507

9

9

18

 

Other articles of nickel

7508

9

9

18

 

[Unwrought] Aluminium

7601

9

9

18

 

Aluminium waste and scrap

7602

9

9

18

 

Aluminium powders and flakes

7603

9

9

18

 

Aluminium bars, rods and profiles

7604

9

9

18

 

Aluminium wire

7605

9

9

18

 

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

7606

9

9

18

 

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

7607

9

9

18

 

Aluminium tubes and pipes

7608

9

9

18

 

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

7609

9

9

18

 

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

7610

9

9

18

 

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

7611

9

9

18

 

Aluminium casks, drums, cans, boxes, etc.

7612

9

9

18

 

Aluminium containers for compressed or liquefied gas

7613

9

9

18

 

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

7614

9

9

18

 

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

7615

9

9

18

 

Other articles of aluminium

7616

9

9

18

 

Unwrought lead

7801

9

9

18

 

Lead waste and scrap

7802

9

9

18

 

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

7804

9

9

18

 

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

7806

9

9

18

 

Unwrought zinc

7901

9

9

18

 

Zinc waste and scrap

7902

9

9

18

 

Zinc dust, powders and flakes

7903

9

9

18

 

Zinc bars, rods, profiles and wire

7904

9

9

18

 

Zinc plates, sheets, strip and foil

7905

9

9

18

 

Other articles of zinc including sanitary fixtures

7907

9

9

18

 

Unwrought tin

8001

9

9

18

 

Tin waste and scrap

8002

9

9

18

 

Tin bars, rods, profiles and wire

8003

9

9

18

 

Other articles of tin

8007

9

9

18

 

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

8101 to 8112

9

9

18

 

Cermets and articles thereof, including waste and scrap

8113

9

9

18

 

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

8202

9

9

18

 

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

8203

9

9

18

 

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

8204

9

9

18

 

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

8205

9

9

18

 

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

8206

9

9

18

 

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

8207

9

9

18

 

Knives and cutting blades, for machines or for mechanical appliances

8208

9

9

18

 

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

8209

9

9

18

 

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

8210 00 00

9

9

18

 

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

8212

9

9

18

 

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

8213 00 00

9

9

18

 

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

8214

9

9

18

 

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

8301

9

9

18

 

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

8302

9

9

18

 

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

8303

9

9

18

 

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

8304

9

9

18

 

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

8305

9

9

18

 

Flexible tubing of base metal, with or without fittings

8307

9

9

18

 

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

8308

9

9

18

 

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

8309

9

9

18

 

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

8310

9

9

18

 

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

8311

9

9

18

 

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

84

9

9

18

 

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

84 or 85

9

9

18

 

Nuclear reactors; machinery and apparatus for isotopes separation

8401

9

9

18

 

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

8402

9

9

18

 

Central heating boilers other than those of heading 8402

8403

9

9

18

 

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

8404

9

9

18

 

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

8405

9

9

18

 

Steam turbines and other vapour turbines

8406

9

9

18

 

Hydraulic turbines, water wheels, and regulators therefor

8410

9

9

18

 

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

8411

9

9

18

 

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]

8412

9

9

18

 

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

8413

9

9

18

 

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

8414

9

9

18

 

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

8416

9

9

18

 

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

8417

9

9

18

 

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

8418

9

9

18

 

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

8419

9

9

18

 

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

8420

9

9

18

 

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

8421

9

9

18

 

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

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

9

9

18

 

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

8423

9

9

18

 

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

8424

9

9

18

 

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

8425

9

9

18

 

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

8426

9

9

18

 

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

8427

9

9

18

 

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

8428

9

9

18

 

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

8429

9

9

18

 

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

8430

9

9

18

 

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

8431

9

9

18

 

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

8435

9

9

18

 

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

8438

9

9

18

 

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

8439

9

9

18

 

Book-binding machinery, including book-sewing machines

8440

9

9

18

 

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

8441

9

9

18

 

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

8442

9

9

18

 

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

8443

9

9

18

 

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

8444

9

9

18

 

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

8445

9

9

18

 

Weaving machines (looms)

8446

9

9

18

 

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

8447

9

9

18

 

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

8448

9

9

18

 

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

8449

9

9

18

 

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

8450

9

9

18

 

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

8451

9

9

18

 

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

8453

9

9

18

 

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

8454

9

9

18

 

Metal-rolling mills and rolls therefor

8455

9

9

18

 

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

8456

9

9

18

 

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

8457

9

9

18

 

Lathes (including turning centres) for removing metal

8458

9

9

18

 

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

8459

9

9

18

 

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

8460

9

9

18

 

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

8461

9

9

18

 

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

8462

9

9

18

 

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

8463

9

9

18

 

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

8464

9

9

18

 

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

8465

9

9

18

 

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

8466

9

9

18

 

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

8467

9

9

18

 

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

8468

9

9

18

 

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

8470

9

9

18

 

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

8471

9

9

18

 

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

8472

9

9

18

 

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

8473

9

9

18

 

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

8474

9

9

18

 

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

8475

9

9

18

 

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

8476

9

9

18

 

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

8477

9

9

18

 

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

8478

9

9

18

 

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

8479

9

9

18

 

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

8480

9

9

18

 

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

8481

9

9

18

 

Ball bearing, Roller Bearings

8482

9

9

18

 

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

8483

9

9

18

 

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

8484

9

9

18

 

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

8486

9

9

18

 

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

8487

9

9

18

 

Electric motors and generators (excluding generating sets)

8501

9

9

18

 

Electric generating sets and rotary converters

8502

9

9

18

 

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

8503

9

9

18

 

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

8504

9

9

18

 

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

8505

9

9

18

 

Primary cells and primary batteries

8506

9

9

18

 

Lithium-ion Batteries

8507 60 00

9

9

18

 

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

8507

9

9

18

 

Vacuum cleaners

8508

9

9

18

 

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

8509

9

9

18

 

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

8510

9

9

18

 

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

8512

9

9

18

 

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

8513

9

9

18

 

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

8514

9

9

18

 

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

8515

9

9

18

 

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

8516

9

9

18

 

All Goods

8517

9

9

18

 

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

8518

9

9

18

 

Sound recording or reproducing apparatus

8519

9

9

18

 

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

8521

9

9

18

 

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

8522

9

9

18

 

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

8523

9

9

18

 

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

8525

9

9

18

 

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

8526

9

9

18

 

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

8527

9

9

18

 

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

8528

9

9

18

 

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

8528

9

9

18

 

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

8529

9

9

18

 

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

8530

9

9

18

 

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

8531

9

9

18

 

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

8532

9

9

18

 

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

8533

9

9

18

 

Printed Circuits

8534 00 00

9

9

18

 

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

8535

9

9

18

 

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

8536

9

9

18

 

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

8537

9

9

18

 

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

8538

9

9

18

 

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

8539

9

9

18

 

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

8540

9

9

18

 

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

8541

9

9

18

 

Electronic integrated circuits

8542

9

9

18

 

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

8543

9

9

18

 

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

8544

9

9

18

 

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

8545

9

9

18

 

Electrical insulators of any material

8546

9

9

18

 

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

8547

9

9

18

 

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

8548

9

9

18

 

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

8609

9

9

18

 

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

8702

9

9

18

 

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

8703

9

9

18

 

Refrigerated motor vehicles

8704

9

9

18

 

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

8705

9

9

18

 

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

8708

9

9

18

 

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

8709

9

9

18

 

Baby carriages and parts thereof

8715

9

9

18

 

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

8716

9

9

18

 

Balloons and dirigibles, gliders and other non-powered aircraft

8801

9

9

18

 

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

8804

9

9

18

 

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

8805

9

9

18

 

Vessels and other floating structures for breaking up

8908 00 00

9

9

18

 

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

9001

9

9

18

 

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

9002

9

9

18

 

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

9004

9

9

18

 

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

9005

9

9

18

 

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

9006

9

9

18

 

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

9007

9

9

18

 

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

9008

9

9

18

 

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

9010

9

9

18

 

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

9011

9

9

18

 

Microscopes other than optical microscopes; diffraction apparatus

9012

9

9

18

 

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

9013

9

9

18

 

Direction finding compasses; other navigational instruments and appliances

9014

9

9

18

 

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

9015

9

9

18

 

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

9016

9

9

18

 

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

9017

9

9

18

 

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

9022

9

9

18

 

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

9023

9

9

18

 

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

9024

9

9

18

 

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

9025

9

9

18

 

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

9026

9

9

18

 

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

9027

9

9

18

 

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

9028

9

9

18

 

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

9029

9

9

18

 

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

9030

9

9

18

 

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

9031

9

9

18

 

Automatic regulating or controlling instruments and apparatus

9032

9

9

18

 

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

9033

9

9

18

 

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

9101

9

9

18

 

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

9102

9

9

18

 

Clocks with watch movements, excluding clocks of heading 9104

9103

9

9

18

 

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

9104

9

9

18

 

Other clocks

9105

9

9

18

 

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)

9106

9

9

18

 

Time switches with clock or watch movement or with synchronous motor

9107

9

9

18

 

Watch movements, complete and assembled

9108

9

9

18

 

Clock movements, complete and assembled

9109

9

9

18

 

Other clock or watch parts

9114

9

9

18

 

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

9110

9

9

18

 

Watch cases and part thereof

9111

9

9

18

 

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

9112

9

9

18

 

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

9113

9

9

18

 

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

9201

9

9

18

 

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

9202

9

9

18

 

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

9205

9

9

18

 

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

9206 00 00

9

9

18

 

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

9207

9

9

18

 

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

9208

9

9

18

 

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

9209

9

9

18

 

Military weapons other than revolvers, pistols

9301

9

9

18

 

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

9303

9

9

18

 

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

9304

9

9

18

 

Parts and accessories of articles of headings 9301 to 9304

9305

9

9

18

 

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

9306

9

9

18

 

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

9307

9

9

18

 

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

9401 [other than 9401 10 00]

9

9

18

 

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

9402

9

9

18

 

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

9403

9

9

18

 

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

9404

9

9

18

 

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

9405

9

9

18

 

Prefabricated buildings

9406

9

9

18

 

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

9503

9

9

18

 

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

9504

9

9

18

 

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

9505

9

9

18

 

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

9506

9

9

18

 

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

9508

9

9

18

 

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

9602

9

9

18

 

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

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

9

9

18

 

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

9603 [other than 9603 10 00]

9

9

18

 

Hand sieves and hand riddles

9604 00 00

9

9

18

 

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

9605

9

9

18

 

Fountain pens, stylograph pens

9608

9

9

18

 

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

9610 00 00

9

9

18

 

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

9611

9

9

18

 

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

9612

9

9

18

 

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

9613

9

9

18

 

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

9616

9

9

18

 

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

9617

9

9

18

 

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

9618

9

9

18

 

Monopods, bipods, tripods and similar articles

9620 00 00   

9

9

18

 

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1)   industrial plant,
(2)   irrigation project,
(3)   power project,
(4)   mining project,
(5)   project for the exploration for oil or other minerals, and
(6)   such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

9801

9

9

18

 

Laboratory chemicals

9802

9

9

18

 

Tyre for tractors

4011 70 00

9

9

18

 

Tube for tractor tyres

4013 90 49

9

9

18

 

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

8408 20 20

9

9

18

 

Hydraulic Pumps for Tractors

8413 81 90

9

9

18

 

Bumpers and parts thereof for tractors

8708 10 10

9

9

18

 

Brakes assembly and its parts thereof for tractors

8708 30 00

9

9

18

 

Gear boxes and parts thereof for tractors

8708 40 00

9

9

18

 

Transaxles and its parts thereof for tractors

8708 50 00

9

9

18

 

Road wheels and parts and accessories thereof for tractors

8708 70 00

9

9

18

 

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

8708 91 00

9

9

18

 

Silencer assembly for tractors and parts thereof

8708 92 00

9

9

18

 

Clutch assembly and its parts thereof for tractors

8708 93 00

9

9

18

 

Steering wheels and its parts thereof for tractor

8708 94 00

9

9

18

 

Hydraulic and its parts thereof for tractors

8708 99 00

9

9

18

 

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

8708 99 00

9

9

18

 

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

Any Chapter

9

9

18

 

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019.

Explanation. For the purpose of this entry,–
(i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).
(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.
(v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.

Any Chapter

9

9

18

 

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

Any Chapter

9

9

18

 

Molasses

1703

14

14

28

 

Pan masala

2106 90 20

14

14

28

 

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

2202 10

14

14

28

 

Caffeinated Beverages

2202 99 90

14

14

28

 

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

2401

14

14

28

 

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

2402

14

14

28

 

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

2403

14

14

28

 

Marble and travertine, other than blocks

2515 12 20, 2515 12 90

14

14

28

 

Granite, other than blocks

2516 12 00

14

14

28

 

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

2523

14

14

28

 

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

4011

14

14

28

 

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

8407

14

14

28

 

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

8408

14

14

28

 

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

8409

14

14

28

 

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 

8413

14

14

28

 

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

8415

14

14

28

 

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

8422

14

14

28

 

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

8507

14

14

28

 

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

8511

14

14

28

 

Digital cameras and videocamera recorders other than CCTV

8525

14

14

28

 

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]

8528

14

14

28

 

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

8701

14

14

28

 

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]

8702

14

14

28

 

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

8703

14

14

28

 

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

8704

14

14

28

 

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

8706

14

14

28

 

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

8707

14

14

28

 

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

8708

14

14

28

 

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

8711

14

14

28

 

Parts and accessories of vehicles of headings 8711

8714

14

14

28

 

Aircrafts for personal use

8802

14

14

28

 

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

8903

14

14

28

 

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

9302

14

14

28

 

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

9614

14

14

28

 

All dutiable articles intended for personal use

9804

14

14

28

 

Lotterry

Any Chapter

14

14

28

 

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

Any Chapter

14

14

28

 

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

7101

1.5

1.5

3

 

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

7105

1.5

1.5

3

 

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

7106

1.5

1.5

3

 

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

7107

1.5

1.5

3

 

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

7108

1.5

1.5

3

 

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

7109

1.5

1.5

3

 

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

7110

1.5

1.5

3

 

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

7111

1.5

1.5

3

 

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.

7112

1.5

1.5

3

 

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

7113

1.5

1.5

3

 

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

7114

1.5

1.5

3

 

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

7115

1.5

1.5

3

 

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

7116

1.5

1.5

3

 

Imitation jewellery other than bangles of lac/shellac

7117

1.5

1.5

3

 

Coin

7118

1.5

1.5

3

 

Silver filigree work

7113 11 10

1.5

1.5

3

 

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

7117

1.5

1.5

3

 

All goods

7102

0.125

0.125

0.25

 

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

7103

0.125

0.125

0.25

 

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

7104

0.125

0.125

0.25

 

Live asses, mules and hinnies 

0101

0

0

0

 

Live bovine animals

0102

0

0

0

 

Live swine

0103

0

0

0

 

Live sheep and goats

0104

0

0

0

 

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

0105

0

0

0

 

Other live animal such as Mammals, Birds, Insects

0106

0

0

0

 

Meat of bovine animals, fresh and chilled.

0201

0

0

0

 

All goods, fresh or chilled 

0203
0204
0205
0206
0207
0208
0209

0

0

0

 

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

0202
0203
0204
0205
0206
0207
0208
0209
0210

0

0

0

 

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

03

0

0

0

 

Live fish.

0301

0

0

0

 

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

0302

0

0

0

 

All goods, fresh or chilled 

0304
0306
0307
0308

0

0

0

 

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

0303
0304
0305
0306
0307
0308

0

0

0

 

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

0401

0

0

0

 

Curd; Lassi; Butter milk

0403

0

0

0

 

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

0406

0

0

0

 

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

0407

0

0

0

 

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

0409

0

0

0

 

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

0501

0

0

0

 

All goods, fresh or chilled 

0504

0

0

0

 

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

0504

0

0

0

 

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

0506

0

0

0

 

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

0507 90

0

0

0

 

Semen including frozen semen

0511

0

0

0

 

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

06

0

0

0

 

Potatoes, fresh or chilled.

0701

0

0

0

 

Tomatoes, fresh or chilled.

0702

0

0

0

 

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

0703

0

0

0

 

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

0704

0

0

0

 

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

0705

0

0

0

 

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

0706

0

0

0

 

Cucumbers and gherkins, fresh or chilled.

0707

0

0

0

 

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0708

0

0

0

 

Other vegetables, fresh or chilled.

0709

0

0

0

 

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

0710

0

0

0

 

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

0711

0

0

0

 

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

0712

0

0

0

 

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

0713

0

0

0

 

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

0714

0

0

0

 

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

0714

0

0

0

 

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

08

0

0

0

 

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

0801

0

0

0

 

Brazil nuts, fresh, whether or not shelled or peeled

0801

0

0

0

 

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

0802

0

0

0

 

Bananas, including plantains, fresh or dried

0803

0

0

0

 

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

0804

0

0

0

 

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

0805

0

0

0

 

Grapes, fresh

0806

0

0

0

 

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

0807

0

0

0

 

Apples, pears and quinces, fresh.

0808

0

0

0

 

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

0809

0

0

0

 

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

0810

0

0

0

 

Tamarind dried

0813

0

0

0

 

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

0814

0

0

0

 

All goods of seed quality 

07, 09 or 10

0

0

0

 

Coffee beans, not roasted

0901

0

0

0

 

Unprocessed green leaves of tea

0902

0

0

0

 

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

0909

0

0

0

 

Fresh ginger, other than in processed form

0910 11 10

0

0

0

 

Fresh turmeric, other than in processed form

0910 30 10

0

0

0

 

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

1001

0

0

0

 

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

1002

0

0

0

 

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

1003

0

0

0

 

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

1004

0

0

0

 

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

1005

0

0

0

 

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

1006

0

0

0

 

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

1007

0

0

0

 

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

1008

0

0

0

 

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

1101

0

0

0

 

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

1102

0

0

0

 

Cereal groats, meal and pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

1103

0

0

0

 

Cereal grains hulled

1104

0

0

0

 

Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

1105

0

0

0

 

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

1106

0

0

0

 

Guar Meal

1106 10 10

0

0

0

 

All goods of seed quality

12

0

0

0

 

Soya beans, whether or not broken, of seed quality.

1201

0

0

0

 

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

1202

0

0

0

 

Linseed, whether or not broken, of seed quality.

1204

0

0

0

 

Rape or colza seeds, whether or not broken, of seed quality.

1205

0

0

0

 

Sunflower seeds, whether or not broken, of seed quality.

1206

0

0

0

 

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

1207

0

0

0

 

Seeds, fruit and spores, of a kind used for sowing.

1209

0

0

0

 

Hop cones, fresh.

1210

0

0

0

 

Hop cones, neither ground nor powdered nor in the form of pellets

1210 10 00

0

0

0

 

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.

1211

0

0

0

 

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

1212

0

0

0

 

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

1213

0

0

0

 

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.

1214

0

0

0

 

Lac and Shellac

1301

0

0

0

 

Sal leaves, siali leaves, sisal leaves, sabai grass

1401

0

0

0

 

Betel leaves

1404 90 40

0

0

0

 

Coconut shell, unworked

1404 90 60

0

0

0

 

Vegetable materials, for manufacture of jhadoo or broom sticks

1404 90 90

0

0

0

 

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar

1701 or 1702

0

0

0

 

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

1904

0

0

0

 

Pappad, by whatever name it is known, except when served for consumption

1905

0

0

0

 

Bread (branded or otherwise), except when served for consumption and pizza bread

1905

0

0

0

 

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

2106

0

0

0

 

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

2201

0

0

0

 

Non-alcoholic Toddy, Neera including date and palm neera

2201

0

0

0

 

Tender coconut water other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

2202 90 90

0

0

0

 

De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018

2306

0

0

0

 

Cotton seed oil cake

2306

0

0

0

 

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water

2501

0

0

0

 

Electrical energy

2716 00 00

0

0

0

 

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

2835

0

0

0

 

Human Blood and its components

3002

0

0

0

 

All types of contraceptives

3006

0

0

0

 

All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

3101

0

0

0

 

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

3304

0

0

0

 

Municipal waste, sewage sludge, clinical waste

3825

0

0

0

 

Plastic bangles

3926

0

0

0

 

Condoms and contraceptives

4014

0

0

0

 

Firewood or fuel wood

4401

0

0

0

 

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

4402

0

0

0

 

Deities made of stone, marble or wood

44 OR 68

0

0

0

 

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope

46

0

0

0

 

Plates and cups made up of all kinds of leaves/flowers/bark

46

0

0

0

 

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

4802 / 4907

0

0

0

 

Postal items, like envelope, Post card etc., sold by Government

4817 / 4907

0

0

0

 

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

48 or 4907 or 71

0

0

0

 

Cheques, lose or in book form

4907

0

0

0

 

Printed books, including Braille books

4901

0

0

0

 

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

4902

0

0

0

 

Children’s picture, drawing or colouring books

4903

0

0

0

 

Music, printed or in manuscript, whether or not bound or illustrated

4904 00 00

0

0

0

 

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

4905

0

0

0

 

Duty Credit Scrips

4907

0

0

0

 

Silkworm laying, cocoon

5001

0

0

0

 

Raw silk

5002

0

0

0

 

Silk waste

5003

0

0

0

 

Wool, not carded or combed

5101

0

0

0

 

Fine or coarse animal hair, not carded or combed

5102

0

0

0

 

Waste of wool or of fine or coarse animal hair

5103

0

0

0

 

Gandhi Topi

52

0

0

0

 

Khadi yarn

52

0

0

0

 

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets

50 to 55

0

0

0

 

Jute fibres, raw or processed but not spun

5303

0

0

0

 

Coconut, coir fibre

5305

0

0

0

 

Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

53

0

0

0

 

Indian National Flag

63

0

0

0

 

Human hair, dressed, thinned, bleached or otherwise worked

6703

0

0

0

 

Earthen pot and clay lamps

6912 00 40

0

0

0

 

Idols made of clay

69

0

0

0

 

Glass bangles (except those made from precious metals)

7018

0

0

0

 

Bangles of lac/ shellac

7117

0

0

0

 

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry, other than ghamella.

8201

0

0

0

 

Charkha for hand spinning of yarns, including amber charkha

8445

0

0

0

 

Handloom [weaving machinery]

8446

0

0

0

 

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

8802 60 00

0

0

0

 

Parts of goods of heading 8801

8803

0

0

0

 

Hearing aids

9021

0

0

0

 

Indigenous handmade musical instruments as listed in ANNEXURE II

92

0

0

0

 

Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

9603

0

0

0

 

Slate pencils and chalk sticks

9609

0

0

0

 

Slates

9610 00 00

0

0

0

 

Sanitary towels (pads) or sanitary napkins; tampons

9619 00 10 or 9619 00 20

0

0

0

 

Passenger baggage

9803

0

0

0

 

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

Any chapter

0

0

0

 

Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 

0

0

0

 

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grant

0

0

0

 

Parts for manufacture of hearing aids

Any chapter

0

0

0

 

Rakhi (other than those made of goods falling under Chapter 71)

Any Chapter except 71

0

0

0

 

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause

Any Chapter

0

0

0

 

Pan-masala

2106 90 20

   

60%

Aerated waters

2202 10 10

   

12%

Lemonade

2202 10 20

   

12%

Others

2202 10 90

   

12%

Unmanufactured tobacco (without lime tube) – bearing a brand name

2401

   

71%

Unmanufactured tobacco (with lime tube) – bearing a brand name

2401

   

65%

Tobacco refuse, bearing a brand name

2401 30 00

   

61%

Cigar and cheroots

2402 10 10

   

21% or Rs. 4170 per thousand, whichever is higher

Cigarillos

2402 10 20

   

21% or Rs. 4170 per thousand, whichever is higher

Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres

2402 20 10

   

5% + Rs.2076 per thousand

Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres

2402 20 20

   

5% + Rs.3668 per thousand

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

2402 20 30

   

5% + Rs.2076 per thousand

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

2402 20 40

   

5% + Rs.2747 per thousand

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres

2402 20 50

   

5% + Rs.3668 per thousand

Other cigarettes containing tobacco

2402 20 90

   

36% + Rs.4170 per thousand

Cigarettes of tobacco substitutes

2402 90 10

   

Rs.4006 per thousand

Cigarillos of tobacco substitutes

2402 90 20

   

12.5% or Rs. 4,006 per thousand whichever is higher

Other

2402 90 90

   

12.5% or Rs. 4,006 per thousand whichever is higher

‘Hookah’  or ‘gudaku’ tobacco bearing a brand name

2403 11 10

   

72%

Tobacco used for smoking ‘hookah’ or  ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’  not bearing a brand name

2403 11 10

   

17%

Other water pipe smoking tobacco not bearing a brand name.

2403 11 90

   

11%

Smoking mixtures for pipes and cigarettes

2403 19 10

   

290%

Other smoking tobacco bearing a brand name

2403 19 90

   

49%

Other smoking tobacco not bearing a brand name

2403 19 90

   

11%

“Homogenised” or “reconstituted” tobacco, bearing a brand name

2403 91 00

   

72%

Chewing tobacco (without lime tube)

2403 99 10

   

160%

Chewing tobacco (with lime tube)

2403 99 10

   

142%

Filter khaini

2403 99 10

   

160%

Preparations containing chewing tobacco

2403 99 20

   

72%

Jarda scented tobacco

2403 99 30

   

160%

Snuff

2403 99 40

   

72%

Preparations containing snuff

2403 99 50

   

72%

Tobacco extracts and essence bearing a brand name

2403 99 60

   

72%

Tobacco extracts and essence not bearing a brand name

2403 99 60

   

65%

Cut tobacco

2403 99 70

   

20%

Pan masala containing tobacco ‘Gutkha’

2403 99 90

   

204%

All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name

2403 99 90

   

96%

All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name

2403 99 90

   

89%

Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 

2701

   

Rs.400 per tonne

Lignite, whether or not agglomerated, excluding jet

2702

   

Rs.400 per tonne

Peat (including peat litter), whether or not agglomerated

2703

   

Rs.400 per tonne

Motor vehicles for the transport of not more than 13 persons, including the driver

8702 10, 8702 20, 8702 30, 8702 90

   

15%

All old and used motor vehicles
Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles.

87

   

NIL

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

8702 or 8703

   

NIL

Electrically operated vehicles, including three wheeled electric motor vehicles. 

8703 10 10, 8703 80

   

NIL

Three wheeled vehicles

8703

   

NIL

Cars for physically handicapped persons, subject to the following conditions: 
a)      an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b)      the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

8703

   

NIL

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(a)   Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8703 40, 8703 60

   

NIL

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(b)   Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8703 40, 8703 60

   

NIL

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(c)   Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8703 40, 8703 60

   

NIL

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(d)   Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8703 40, 8703 60

   

15%

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(a)   Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8704 50, 8703 70

   

NIL

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(b)  Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8705 50, 8703 70

   

NIL

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(c)   Motor vehicles of engine capacity not exceeding 1500 cc and   of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8706 50, 8703 70

   

NIL

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(d)  Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8707 50, 8703 70

   

15%

Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8703

   

NIL

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8703 21 or 8703 22

   

1%

Diesel driven  motor vehicles  of  engine  capacity  not  exceeding 1500 cc and  of  length  not  exceeding  4000  mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

8703 31

   

3%

Motor vehicles of engine capacity not exceeding 1500 cc

8703

   

17%

Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B

8703

   

20%

Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.  

8703

   

22%

Motorcycles of engine capacity exceeding 350 cc.

8711

   

3%

Other aircraft (for example, helicopters, aeroplanes), for personal use.

8802

   

3%

Yacht and other vessels for pleasure or sports

8903

    

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