HSN code Wise GST Rates on Goods : CGST , SGST / UTGST , IGST

By | July 22, 2017
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(Last Updated On: July 22, 2017)

HSN code Wise GST Rates on Goods

Chapter / Heading / Sub-heading / Tariff itemDescription of GoodsCGST Rate (%)SGST/
UTGST Rate (%)
IGST Rate (%)Condition
0303Fish, frozen, excluding fish fillets and other fish meat of heading 03042.52.55
0304Fish fillets and other fish meat (whether or not minced), frozen2.52.55
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption2.52.55
0306Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption2.52.55
0307Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption2.52.55
0308Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption2.52.55
0401Ultra High Temperature (UHT) milk2.52.55
0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]2.52.55
0403Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa2.52.55
0404Whey, 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 included2.52.55
0406Chena or paneer put up in unit container and bearing a registered brand name2.52.55
0408Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.2.52.55
0409Natural honey, put up in unit container and bearing a registered brand name2.52.55
0410Edible products of animal origin, not elsewhere specified or included
0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.2.52.55
0504Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.2.52.55
0505Skins 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 feathers2.52.55
0507

[Except 050790]

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.2.52.55
0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.2.52.55
0510Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.2.52.55
0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.2.52.55
7Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower2.52.55
0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen2.52.55
0711Vegetables 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 consumption2.52.55
0713Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]2.52.55
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets2.52.55
0801Cashew nuts, whether or not shelled or peeled2.52.55
0802Dried areca nuts, whether or not shelled or peeled2.52.55
0802Dried chestnuts (singhada), whether or not shelled or peeled2.52.55
08Dried makhana, whether or not shelled or peeled2.52.55
0806Grapes, dried, and raisins2.52.55
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter2.52.55
0812Fruit 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 consumption2.52.55
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions2.52.55
0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]2.52.55
0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]2.52.55
0903Maté2.52.55
0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta2.52.55
0905Vanilla2.52.55
0906Cinnamon and cinnamon-tree flowers2.52.55
0907Cloves (whole fruit, cloves and stems)2.52.55
0908Nutmeg, mace and cardamoms2.52.55
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]2.52.55
0910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices2.52.55
10All goods i.e. cereals, put up in unit container and bearing a registered brand name2.52.55
1001Wheat and meslin put up in unit container and bearing a registered brand name2.52.55
1002Rye put up in unit container and bearing a registered brand name2.52.55
1003Barley put up in unit container and bearing a registered brand name2.52.55
1004Oats put up in unit container and bearing a registered brand name2.52.55
1005Maize (corn) put up in unit container and bearing a registered brand name2.52.55
1006Rice put up in unit container and bearing a registered brand name2.52.55
1007Grain sorghum put up in unit container and bearing a registered brand name2.52.55
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name2.52.55
1101Wheat or meslin flour put up in unit container and bearing a registered brand name.2.52.55
1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name2.52.55
1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name2.52.55
1104Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]2.52.55
1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name2.52.55
1106Meal and powder 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, put up in unit container and bearing a registered brand name2.52.55
1106 10 10Guar meal2.52.55
1106 10 90Guar gum refined split2.52.55
1109 00 00Wheat gluten, whether or not dried2.52.55
12All goods other than of seed quality2.52.55
1201Soya beans, whether or not broken other than of seed quality.2.52.55
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.2.52.55
1203Copra other than of seed quality2.52.55
1204Linseed, whether or not broken other than of seed quality.2.52.55
1205Rape or colza seeds, whether or not broken other than of seed quality.2.52.55
1206Sunflower seeds, whether or not broken other than of seed quality2.52.55
1207Other 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 quality2.52.55
1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard2.52.55
1210Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin2.52.55
1211Plants 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 powdered2.52.55
1212Locust 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 included2.52.55
1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]2.52.55
1301Compounded asafoetida commonly known as heeng2.52.55
1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)2.52.55
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]2.52.55
1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified2.52.55
1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.2.52.55
1509Olive oil and its fractions, whether or not refined, but not chemically modified.2.52.55
1510Other 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 15092.52.55
1511Palm oil and its fractions, whether or not refined, but not chemically modified.2.52.55
1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55
1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55
1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55
1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.2.52.55
1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.2.52.55
1517Edible 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 15162.52.55
1518Vegetable 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 15162.52.55
1701Beet sugar, cane sugar, khandsari sugar2.52.55
1702Palmyra sugar2.52.55
1801Cocoa beans whole or broken, raw or roasted2.52.55
1802Cocoa shells, husks, skins and other cocoa waste2.52.55
1803Cocoa paste whether or not de-fatted2.52.55
1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker’s wares2.52.55
1902Seviyan (vermicelli)2.52.55
1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)2.52.55
1905Pizza bread2.52.55
1905 40 00Rusks, toasted bread and similar toasted products2.52.55
2106 90Sweetmeats2.52.55
2201 90 10Ice and snow2.52.55
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves2.52.55
2303Residues 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 pellets2.52.55
2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]2.52.55
2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]2.52.55
2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]2.52.55
2307Wine lees; argol2.52.55
2401Tobacco leaves2.52.55
2502Unroasted iron pyrites.2.52.55
2503[except 2503 00 10]Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by-product in refining of crude oil]2.52.55
2504Natural graphite.2.52.55
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.2.52.55
2506Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55
2507Kaolin and other kaolinic clays, whether or not calcined.2.52.55
2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.2.52.55
2509Chalk.2.52.55
2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.2.52.55
2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.2.52.55
2512Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.2.52.55
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.2.52.55
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55
2515

[Except 2515 12 10, 2515 12 20, 2515 12 90]

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]2.52.55
2516

[Except 2516 11 00, 2516 12 00]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55
2516 11 00Granite crude or roughly trimmed2.52.55
2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.2.52.55
2518Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

2518 10 dolomite, Not calcined or sintered

2.52.55
2519Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.2.52.55
2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.2.52.55
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.2.52.55
2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.2.52.55
2524Asbestos2.52.55
2525Mica, including splitting; mica waste.2.52.55
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.2.52.55
2528Natural 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 H3BO32.52.55
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.2.52.55
2530Mineral substances not elsewhere specified or included.2.52.55
26 [other than 2619, 2620, 2621]All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]2.52.55
2601Iron ores and concentrates, including roasted iron pyrites2.52.55
2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.2.52.55
2603Copper ores and concentrates.2.52.55
2604Nickel ores and concentrates.2.52.55
2605Cobalt ores and concentrates.2.52.55
2606Aluminium ores and concentrates.2.52.55
2607Lead ores and concentrates.2.52.55
2608Zinc ores and concentrates.2.52.55
2609Tin ores and concentrates.2.52.55
2610Chromium ores and concentrates.2.52.55
2611Tungsten ores and concentrates.2.52.55
2612Uranium or thorium ores and concentrates.2.52.55
2613Molybdenum ores and concentrates.2.52.55
2614Titanium ores and concentrates.2.52.55
2615Niobium, tantalum, vanadium or zirconium ores and concentrates.2.52.55
2616Precious metal ores and concentrates.2.52.55
2617Other ores and concentrates2.52.55
2618Granulated slag (slag sand) from the manufacture of iron or steel2.52.55
27Bio-gas2.52.55
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal2.52.55
2702Lignite, whether or not agglomerated, excluding jet2.52.55
2703Peat (including peat litter), whether or not agglomerated2.52.55
2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon2.52.55
2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons2.52.55
2706Tar distilled from coal, from lignite or from peat2.52.55
2710Kerosene PDS2.52.55
2711 12 00, 2711 13 00, 2710 19 00Liquefied 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.2.52.55
28Thorium oxalate2.52.55
28Enriched KBF4 (enriched potassium fluroborate)2.52.55
28Enriched elemental boron2.52.55
28Nuclear fuel2.52.55
2805 11Nuclear grade sodium2.52.55
2845Heavy water and other nuclear fuels2.52.55
2853Compressed air2.52.55
30Insulin2.52.55
3002, 3006Animal or Human Blood Vaccines2.52.55
30Diagnostic kits for detection of all types of hepatitis2.52.55
30Desferrioxamine injection or deferiprone2.52.55
30Cyclosporin2.52.55
30Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name2.52.55
30Oral re-hydration salts2.52.55
30 or any chapterDrugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule2.52.55
30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule2.52.55
3101All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name2.52.55
32Wattle extract, quebracho extract, chestnut extract2.52.55
3202Enzymatic preparations for pre-tanning2.52.55
3307 41 00Agarbatti2.52.55
3402Sulphonated castor oil, fish oil or sperm oil2.52.55
3605 00 10Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –

(i)        frame filling;

(ii)     dipping of splints in the composition for match heads;

(iii)   filling of boxes with matches;

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

(v)      packaging

2.52.55
4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip2.52.55
4016Toy balloons made of natural rubber latex2.52.55
4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws2.52.55
4016Erasers2.52.55
4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split2.52.55
4102Raw 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 split2.52.55
4103Other 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 split2.52.55
4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared2.52.55
4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared2.52.55
4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared2.52.55
4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms2.52.55
4801Newsprint, in rolls or sheets2.52.55
4823Kites2.52.55
4901Brochures, leaflets and similar printed matter, whether or not in single sheets2.52.55
5004 to 5006Silk yarn2.52.55
5007Woven fabrics of silk or of silk waste2.52.55
5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool2.52.55
5105Wool and fine or coarse animal hair, carded or combed2.52.55
5106 to 5110Yarn of wool or of animal hair2.52.55
5111 to 5113Woven fabrics of wool or of animal hair2.52.55
5201 to 5203Cotton and Cotton waste2.52.55
5204Cotton sewing thread, whether or not put up for retail sale2.52.55
5205 to 5207Cotton yarn [other than khadi yarn]2.52.55
5208 to 5212Woven fabrics of cotton2.52.55
5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)2.52.55
5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)2.52.55
5303All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)2.52.55
5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn2.52.55
5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn2.52.55
5407, 5408Woven fabrics of manmade textile materials2.52.55
5512 to 5516Woven fabrics of manmade staple fibres2.52.55
5705Coir mats, matting and floor covering2.52.55
5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal2.52.55
60Knitted or crocheted fabrics [All goods]2.52.55
61

 

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece2.52.55
 62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece2.52.55
63

 

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece2.52.55
64Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.2.52.55
6901 00 10Bricks of fossil meals or similar siliceous earths2.52.55
6904 10 00Building bricks2.52.55
6905 10 00Earthen or roofing tiles2.52.55
7018Glass beads.2.52.55
84Pawan Chakki that is Air Based Atta Chakki2.52.55
8413, 8413 91Hand pumps and parts thereof2.52.55
8419 19Solar water heater and system2.52.55
8437Machines 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 thereof2.52.55
84 or 85Following renewable energy devices & parts for their manufacture

(a)   Bio-gas plant

(b)   Solar power based devices

(c)   Solar power generating system

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

(e)   Waste to energy plants / devices

(f)    Solar lantern / solar lamp

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

2.52.55
8601Rail locomotives powered from an external source of electricity or by electric accumulators2.52.55
8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof2.52.55
8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86042.52.55
8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)2.52.55
8605Railway 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)2.52.55
8606Railway or tramway goods vans and wagons, not self-propelled2.52.55
8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof2.52.55
8608Railway 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 foregoing2.52.55
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled2.52.55
8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.2.52.55
8803Parts of goods of heading 88022.52.55
8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods2.52.55
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products2.52.55
8904Tugs and pusher craft2.52.55
8905Light-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 platforms2.52.55
8906Other vessels, including warships and lifeboats other than rowing boats2.52.55
8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)2.52.55
Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 89072.52.55
90Coronary stents and coronary stent systems for use with cardiac catheters2.52.55
90 or any other ChapterArtificial kidney2.52.55
90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney2.52.55
90 or any other ChapterParts of the following goods, namely:-

(i)                 Crutches;

(ii)              Wheel chairs;

(iii)            Walking frames;

(iv)             Tricycles;

(v)               Braillers; and

(vi)             Artificial limbs

2.52.55
90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule2.52.55
9405 50 31Kerosene pressure lantern2.52.55
9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles2.52.55
9603 10 00Broomsticks2.52.55
9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49072.52.55
9705Numismatic coins2.52.55
9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.2.52.55
01012100, 010129Live horses6612
0202Meat of bovine animals, frozen and put up in unit containers6612
0203Meat of swine, frozen and put up in unit containers6612
0204Meat of sheep or goats, frozen and put up in unit containers6612
0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers6612
0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers6612
0207Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers6612
0208Other meat and edible meat offal, frozen and put up in unit containers6612
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers6612
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers6612
0210Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers6612
0405

 

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
0406Cheese6612
0801Brazil nuts, dried, whether or not shelled or peeled6612
0802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]6612
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried6612
0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 86612
1108Starches; inulin6612
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 15036612
1502Fats of bovine animals, sheep or goats, other than those of heading 15036612
1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared6612
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified6612
1505Wool grease and fatty substances derived therefrom (including lanolin)6612
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified6612
1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.6612
1517Edible 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 15166612
1518Animal 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 included6612
1601Sausages and similar products, of meat, meat offal or blood; food preparations based on these products6612
1602Other prepared or preserved meat, meat offal or blood6612
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates6612
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs6612
1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved6612
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid6612
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid6612
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid6612
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20066612
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20066612
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)6612
2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter6612
2008Fruit, 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 fruits6612
2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.6612
2101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof6612
2102Yeasts and prepared baking powders6612
2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning6612
2106Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi6612
2106 90Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form6612
2202 90 10Soya milk drinks6612
2202 90 20Fruit pulp or fruit juice based drinks6612
2202 90 90Tender coconut water put up in unit container and bearing a registered brand name6612
2202 90 30Beverages containing milk6612
2515 12 10Marble and travertine blocks6612
2516Granite blocks6612
28Anaesthetics6612
28Potassium Iodate6612
28Steam6612
28Micronutrients, which   are   covered   under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which    are    registered    under    the Fertilizer Control Order, 19856612
2801 20Iodine6612
2847Medicinal grade hydrogen peroxide6612
29Gibberellic acid6612
3001Glands 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 included6612
3002Animal 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 products6612
3003Medicaments (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 medicaments6612
3004Medicaments (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 sale6612
3005Wadding, 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 purposes6612
3006Pharmaceutical 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]6612
3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers2.52.55
3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers2.52.55
3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers2.52.55
3105Mineral 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 fertilizers2.52.55
3215Fountain pen ink6612
3215Ball pen ink6612
3306 10 10Tooth powder6612
3307 41 00Odoriferous preparations which operate by burning [other than agarbattis]6612
29, 30, 3302Following 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

6612
3406Candles, tapers and the like6612
3701Photographic plates and film for x-ray for medical use6612
3705Photographic plates and films, exposed and developed, other than cinematographic film6612
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.6612
3818Silicon wafers6612
3822All diagnostic kits and reagents6612
3926Feeding bottles6612
3926Plastic beads6612
4007Latex Rubber Thread6612
4014Nipples of feeding bottles6612
4015Surgical rubber gloves or medical examination rubber gloves6612
4107Leather 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 41146612
4112Leather 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 41146612
4113Leather 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 41146612
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather6612
4115Composition 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 flour6612
4203Gloves specially designed for use in sports6612
44 or any
Chapter
The following goods, namely: —

a.    Cement Bonded Particle Board;

b.    Jute Particle Board;

c.    Rice Husk Board;

d.    Glass-fibre Reinforced Gypsum Board (GRG)

e.    Sisal-fibre Boards;

f.     Bagasse Board; and

g.    Cotton Stalk Particle Board

h.    Particle/fibre board manufactured from agricultural crop residues

6612
4404Hoopwood; 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 like6612
4405Wood wool; wood flour6612
4406Railway or tramway sleepers (cross-ties) of wood6612
4408Sheets 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]6612
4415Packing 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 wood6612
4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves6612
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood6612
4420Wood 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 946612
4421Other 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]6612
4501Natural cork, raw or simply prepared6612
4601Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials6612
4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah6612
4701Mechanical wood pulp6612
4702Chemical wood pulp, dissolving grades6612
4703Chemical wood pulp, soda or sulphate, other than dissolving grades6612
4704Chemical wood pulp, sulphite, other than dissolving grades6612
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes6612
4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material6612
4707Recovered (waste and scrap) paper or paperboard6612
4802Uncoated 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 paperboard6612
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 48036612
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter6612
4806 20 00Greaseproof papers6612
4806 40 10Glassine papers6612
4807Composite 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 sheets6612
4808Paper 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 48036612
4810Paper 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 size6612
4811Aseptic packaging paper6612
4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery6612
4819Cartons, boxes and cases of corrugated paper or paper board6612
4820Exercise book, graph book, & laboratory note book and notebooks6612
4823Paper pulp moulded trays6612
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets6612
4904 00 00Music, printed or in manuscript, whether or not bound or illustrated6612
4906 00 00Plans 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 foregoing6612
4907Unused 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 title6612
4908Transfers (decalcomanias)6612
4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings6612
4910Calendars of any kind, printed, including calendar blocks6612
4911Other 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 devices6612
5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool6612
5602Felt, whether or not impregnated, coated, covered or laminated6612
5603Nonwovens, whether or not impregnated, coated, covered or laminated6612
5604Rubber 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 plastics6612
5605Metallised 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; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread6612
5606Gimped 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-yarn6612
5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics6612
5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials6612
5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included6612
5701Carpets and other textile floor coverings, knotted, whether or not made up6612
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs6612
5703Carpets and other textile floor coverings, tufted, whether or not made up6612
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up6612
5705Other 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 handloom6612
5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 58066612
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 57036612
5803Gauze, other than narrow fabrics of heading 58066612
5804Tulles 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 60066612
5805Hand-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 up6612
5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)6612
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered6612
5808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles6612
5809Woven 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]6612
5810Embroidery 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]6612
5811Quilted 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 58106612
5901Textile 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 foundations6612
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon6612
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59026612
5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape6612
5905Textile wall coverings6612
5906Rubberised textile fabrics, other than those of heading 59026612
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like6612
5908Textile 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 impregnated6612
5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials6612
5910Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material6612
5911Textile 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 articles6612
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece6612
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece6612
63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece6612
6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)6612
6602Walking-sticks, seat-sticks, whips, riding-crops and the like6612
6603Parts, trimmings and accessories of articles of heading 6601 or 66026612
6701Skins 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)6612
68Sand lime bricks6612
6815Fly ash bricks and fly ash blocks6612
7015 10Glasses for corrective spectacles and flint buttons6612
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns6612
7310 or 7326Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners6612
7317Animal shoe nails6612
7319Sewing needles6612
7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel6612
7323Table, kitchen or other household articles of iron & steel; Utensils6612
7418Table, kitchen or other household articles of copper; Utensils6612
7615Table, kitchen or other household articles of aluminium; Utensils6612
8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor6612
8214Paper knives, Pencil sharpeners and blades therefor6612
8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware6612
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors6612
8408Fixed Speed Diesel Engines of power not exceeding 15HP6612
8413Power 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 pumps6612
8414 20 10Bicycle pumps6612
8414 20 20Other hand pumps6612
8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps6612
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers6612
8433Harvesting 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 84376612
8434Milking machines and dairy machinery6612
8436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders6612
8452Sewing machines6612
8479Composting Machines6612
8517Telephones for cellular networks or for other wireless networks6612
85Parts for manufacture of Telephones for cellular networks or for other wireless networks6612
8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.6612
8539LED lamps6612
87Electrically operated vehicles, including two and three wheeled electric motor vehicles6612
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)6612
8712Bicycles and other cycles (including delivery tricycles), not motorised6612
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 87126612
8716 20 00Self-loading or self-unloading trailers for agricultural purposes6612
8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles6612
90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips6612
90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device6612
9001Contact lenses; Spectacle lenses6612
9002Intraocular lens6612
9004Spectacles, corrective6612
9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments6612
9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments6612
9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus6612
9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters6612
9021Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body6612
9022Apparatus 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 light6612
9404Coir products [except coir mattresses]6612
9404Products wholly made of quilted textile materials6612
9405,

9405 50 31

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof6612
9405LED lights or fixtures including LED lamps6612
9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)6612
9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]6612
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]6612
9506Sports goods other than articles and equipments for general physical exercise6612
9507Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites6612
9608Pens [other than Fountain pens, stylograph pens]6612
9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk6612
9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof6612
9619Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material6612
9701Paintings, 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 plaques6612
9702Original engravings, prints and lithographs6612
9703Original sculptures and statuary, in any material6612
9705Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]6612
9706Antiques of an age exceeding one hundred years6612
9804Other Drugs and medicines intended for personal use6612
Lottery run by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

6612
0402 91 10,

0402 99 20

Condensed milk
1107Malt, whether or not roasted9918
1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.9918
1404 90 10Bidi wrapper leaves (tendu)9918
1404 90 50Indian katha9918
1517 10All goods i.e. Margarine, Linoxyn9918
1520 00 00Glycerol, crude; glycerol waters and glycerol lyes9918
1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured9918
1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes9918
1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes9918
1702Other 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]9918
1704Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]9918
1901Preparations suitable for infants or young children, put up for retail sale9918
1902Pasta, 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 prepared9918
1904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]9918
1905 [other than 1905 32 11, 1905 90 40]All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]9918
2101 20All 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 mate9918
2103 90 10Curry paste9918
2103 90 30Mayonnaise and salad dressings9918
2103 90 40Mixed condiments and mixed seasoning9918
2104Soups and broths and preparations therefor; homogenised composite food preparations9918
2105 00 00Ice cream and other edible ice, whether or not containing cocoa9918
2106All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form]9918
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured9918
2207Ethyl alcohol and other spirits, denatured, of any strength9918
2209Vinegar and substitutes for vinegar obtained from acetic acid9918
2503 00 10Sulphur recovered as by-product in refining of crude oil9918
2619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel9918
2620Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds9918
2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste9918
2707Oils 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), Naphthelene9918
2708Pitch and pitch coke, obtained from coal tar or from other mineral tars9918
2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]9918
2711Petroleum 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]9918
2712Petroleum 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 coloured9918
2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals9918
2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks9918
2715Bituminous 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)9918
28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]9918
29All organic chemicals other than giberellic acid9918
30Nicotine polacrilex gum9918
3102Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers9918
3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers9918
3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers9918
3105Mineral 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 fertilizers9918
3201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)9918
3202Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)9918
3203Colouring 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 origin9918
3204Synthetic 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 defined9918
3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes9918
3206Other 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 defined9918
3207Prepared 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 industry9918
3211 00 00Prepared driers9918
3212Pigments (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 sale9918
3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)9918
3301Essential 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 bases9918
3302Mixtures 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]9918
3304 20 00Kajal pencil sticks9918
3305 9011, 3305 90 19Hair oil9918
3306 10 20Dentifices – Toothpaste9918
3401 [except 340130]Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap9918
3404Artificial waxes and prepared waxes9918
3407Preparations 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)9918
3501Casein, caseinates and other casein derivatives; casein glues9918
3502Albumins (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 derivatives9918
3503Gelatin (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 35019918
3504Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein9918
3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches9918
3506Prepared 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 kg9918
3507Enzymes, prepared enzymes9918
3601Propellant powders9918
3603Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators9918
3605Matches (other than handmade safety matches [3605 00 10])9918
3701Photographic 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)9918
3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed9918
3703Photographic paper, paperboard and textiles, sensitised, unexposed9918
3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed9918
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films9918
3707Chemical 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 use9918
3801Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures9918
3802Activated carbon; activated natural mineral products; animal black, including spent animal black9918
3803 00 00Tall oil, whether or not refined9918
3804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates9918
3805Gum, 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 constituent9918
3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums9918
3807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch9918
3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products9918
3809Finishing 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 included9918
3810Pickling 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 rods9918
3812Prepared 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 rubber9918
3815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included9918
3816Refractory cements, mortars, concretes and similar compositions, other than products of heading 38019918
3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 29029918
3818Chemical 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]9918
3821Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells9918
3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols9918
3824Prepared 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 included9918
3825Residual 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.]9918
3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals9918
3901 to 3913All 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 forms9918
3914Ion exchangers based on polymers of headings 3901 to 3913, in primary forms9918
3915Waste, parings and scrap, of plastics9918
3916Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics9918
3917Tubes, pipes and hoses, and fittings therefor, of plastics9918
3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls9918
3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials9918
3921Other plates, sheets, film, foil and strip, of plastics9918
3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics9918
3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics9918
3925Builder’s wares of plastics, not elsewhere specified9918
3926PVC Belt Conveyor, Plastic Tarpaulin9918
4002Synthetic 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)9918
4003Reclaimed rubber in primary forms or in plates, sheets or strip9918
4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom9918
4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip9918
4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber9918
4007Vulcanised rubber thread and cord, other than latex rubber thread9918
4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber9918
4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)9918
4010Conveyor or transmission belts or belting, of vulcanised rubber9918
4011Rear Tractor tyres and rear tractor tyre tubes9918
4014Hygienic 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]9918
4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]9918
4202School satchels and bags other than of leather or composition leather9918
4202 12 10Toilet cases9918
4202 22 10Hand bags and shopping bags, of artificial plastic material9918
4202 22 20Hand bags and shopping bags, of cotton9918
4202 22 30Hand bags and shopping bags, of jute9918
4202 22 40Vanity bags9918
4202 29 10Handbags of other materials excluding wicker work or basket work9918
4301Raw 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 4103.9918
4302Tanned 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 43039918
4304Artificial fur and articles thereof9918
4403Wood in the rough9918
4407Wood sawn or chipped9918
4408Sheets 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]9918
4409Wood (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-jointed9918
44 or any ChapterResin bonded bamboo mat board, with or without veneer in between9918
44 or any ChapterBamboo flooring tiles9918
4419Tableware and Kitchenware of wood9918
4501Waste cork; crushed, granulated or ground cork9918
4502Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)9918
4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom9918
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork9918
4803Toilet 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 sheets9918
4806

[Except 4806 20 00, 4806 40 10]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)9918
4809Carbon 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 sheets9918
4811Paper, 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]9918
4812Filter blocks, slabs and plates, of paper pulp9918
4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes9918
4816Carbon 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 boxes9918
4817

[Except 4817 30]

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]9918
4818Toilet 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 fibres9918
4820Registers, 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]9918
4821Paper or paperboard labels of all kinds, whether or not printed9918
4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)9918
4823Other 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]9918
5401Sewing thread of manmade filaments, whether or not put up for retail sale9918
5402, 5404, 5406All synthetic filament yarn such as nylon, polyester, acrylic, etc.9918
5403, 5405, 5406All artificial filament yarn such as viscose rayon, Cuprammonium, etc.9918
5501, 5502Synthetic or artificial filament tow9918
5503, 5504, 5506, 5507Synthetic or artificial staple fibres9918
5505Waste of manmade fibres9918
5508Sewing thread of manmade staple fibres9918
5509, 5510, 5511Yarn of manmade staple fibres9918
6401Waterproof 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 processes9918
6402Other footwear with outer soles and uppers of rubber or plastics9918
6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather9918
6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials9918
6405Other footwear9918
6406Parts 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 thereof9918
6501Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt9918
6502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed9918
6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed9918
6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed9918
6506Other headgear, whether or not lined or trimmed9918
6507Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear9918
6804Millstones, 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 materials9918
6805Natural 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 up9918
6806Slag 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 699918
6810Pre cast Concrete Pipes9918
6811Articles of asbestos-cement, of cellulose fibre-cement or the like9918
6902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths9918
6903Other 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 earths9918
6906Salt Glazed Stone Ware Pipes9918
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china9918
6912Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]9918
7001Cullet and other waste and scrap of glass; glass in the mass9918
7002Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked9918
7010Carboys, 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 glass9918
7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)9918
7015Clock 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 glasses9918
7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated9918
7018Imitation 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 diameter9918
7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)9918
7201Pig iron and spiegeleisen in pigs, blocks or other primary forms9918
7202Ferro-alloys9918
7203Ferrous 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 forms9918
7204Ferrous waste and scrap; remelting scrap ingots of iron or steel9918
7205Granules and powders, of pig iron, spiegeleisen, iron or steel9918
7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)9918
7207Semi-finished products of iron or non-alloy steel9918
7208 to 7212All flat-rolled products of iron or non-alloy steel9918
7213 to 7215All bars and rods, of iron or non-alloy steel9918
7216Angles, shapes and sections of iron or non-alloy steel9918
7217Wire of iron or non-alloy steel9918
7218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel9918
7219, 7220All flat-rolled products of stainless steel9918
7221, 7222All bars and rods, of stainless steel9918
7223Wire of stainless steel9918
7224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel9918
7225, 7226All flat-rolled products of other alloy steel9918
7227, 7228All bars and rods of other alloy steel.9918
7229Wire of other alloy steel9918
7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel9918
7302Railway 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 rails9918
7303Tubes, pipes and hollow profiles, of cast iron9918
7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel9918
7305Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel9918
7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel9918
7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel9918
7308Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frame works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]9918
7309Reservoirs, 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 equipment9918
7310Tanks, 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 equipment9918
7311Containers for compressed or liquefied gas, of iron or steel9918
7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated9918
7313Barbed 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 steel9918
7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel9918
7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 909918
7316Anchors, grapnels and parts thereof, of iron or steel9918
7317Nails, 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 copper9918
7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel9918
7319Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included9918
7320Springs and leaves for springs, of iron and steel9918
7321LPG stoves9918
7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel9918
7325Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system9918
7326Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal9918
7401Copper mattes; cement copper (precipitated copper)9918
7402Unrefined copper; copper anodes for electrolytic refining9918
7403Refined copper and copper alloys, unwrought9918
7404Copper waste and scrap9918
7405Master alloys of copper9918
7406Copper powders and flakes9918
7407Copper bars, rods and profiles9918
7408Copper wire9918
7409Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm9918
7410Copper foils9918
7411Copper tubes and pipes9918
7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)9918
7413Stranded wires and cables9918
7415Nails, 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 copper9918
7419 91 00Metal castings9918
7501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy9918
7502Unwrought nickel9918
7503Nickel waste and scrap9918
7504Nickel powders and flakes9918
7505Nickel bars, rods, profiles and wire9918
7506Nickel plates, sheets, strip and foil9918
7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)9918
7508Other articles of nickel9918
7601Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods9918
7602Aluminium waste and scrap9918
7603Aluminium powders and flakes9918
7604Aluminium bars, rods and profiles9918
7605Aluminium wire9918
7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm9918
7607Aluminium 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 mm9918
7608Aluminium tubes and pipes9918
7609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)9918
7610

[Except 7610 10 00]

Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures9918
7611Aluminium 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 equipment9918
7612Aluminium casks, drums, cans, boxes, etc.9918
7613Aluminium containers for compressed or liquefied gas9918
7614Stranded wires and cables9918
7616Other articles of aluminium9918
7801Unwrought lead9918
7802Lead waste and scrap9918
7804Lead plates, sheets, strip and foil; lead powders and flakes9918
7806Other articles of lead (including sanitary fixtures and Indian lead seals)9918
7901Unwrought zinc9918
7902Zinc waste and scrap9918
7903Zinc dust, powders and flakes9918
7904Zinc bars, rods, profiles and wire9918
7905Zinc plates, sheets, strip and foil9918
7907Other articles of zinc including sanitary fixtures9918
8001Unwrought tin9918
8002Tin waste and scrap9918
8003Tin bars, rods, profiles and wire9918
8007Other articles of tin9918
8101 to 8112Other 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 scrap9918
8113Cermets and articles thereof, including waste and scrap9918
8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)9918
8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools9918
8204Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles9918
8205Hand 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 frameworks9918
8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale9918
8207Interchangeable 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 tools9918
8208Knives and cutting blades, for machines or for mechanical appliances9918
8209Plates, sticks, tips and the like for tools, unmounted, of cermets9918
8210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink9918
8213 00 00Scissors, tailors’ shears and similar shears, and blades therefor9918
8301Padlocks 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 metal9918
8306Bells, 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 metal9918
8307Flexible tubing of base metal, with or without fittings9918
8308Clasps, 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 metal9918
8309Stoppers, 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 metal9918
8311Wire, 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 spraying9918
8401Nuclear reactors; machinery and apparatus for isotopes separation9918
8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers9918
8403Central heating boilers other than those of heading 84029918
8404Auxiliary 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 units9918
8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers9918
8406Steam turbines and other vapour turbines9918
8410Hydraulic turbines, water wheels, and regulators therefor9918
8411Turbo-jets, turbo-propellers and other gas turbines – turbo-jets9918
8412Other 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]9918
8416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances9918
8417Industrial or laboratory furnaces and ovens, including incinerators, non-electric9918
8419 20Medical, surgical or laboratory sterilisers9918
8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor9918
8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases9918
8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]9918
8423Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]9918
8424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged]9918
8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks9918
8426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane9918
8431Parts suitable for use solely or principally with the machinery of headings 8425 to 84309918
8435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages9918
8438Machinery, 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 oils9918
8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard9918
8440Book-binding machinery, including book-sewing machines9918
8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds9918
8442Machinery, 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)9918
8443Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]9918
8444Machines for extruding, drawing, texturing or cutting man-made textile materials9918
8445Machines 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 84479918
8446Weaving machines (looms)9918
8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting9918
8448Auxiliary 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)9918
8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats9918
8451Machinery (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 fabrics9918
8453Machinery 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 machines9918
8454Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries9918
8455Metal-rolling mills and rolls therefor9918
8456Machine-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 processes9918
8457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal9918
8458Lathes (including turning centres) for removing metal9918
8459Machine-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 84589918
8460Machine-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 84619918
8461Machine-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 included9918
8462Machine-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 above9918
8463Other machine-tools for working metal, or cermets, without removing material9918
8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass9918
8465Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials9918
8466Parts 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 hand9918
8467Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor9918
8468Machinery 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 appliances9918
8470Calculating 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 registers9918
8471Automatic 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 included9918
8472Perforating or stapling machines (staplers), pencil sharpening machines9918
8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 84729918
8474Machinery 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 sand9918
8475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware9918
8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter9918
8479Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]9918
8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics9918
8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves9918
8482Ball bearing, Roller Bearings9918
8486Machines 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 accessories9918
8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter9918
8501Electric motors and generators (excluding generating sets)9918
8502Electric generating sets and rotary converters9918
8503Parts suitable for use solely or principally with the machines of heading 8501 or 85029918
8504Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)9918
8505Electro-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 heads9918
8514Industrial 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 loss9918
8515Electric (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 cermets9918
8517Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 85289918
8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;9918
8521Video recording or reproducing apparatus, whether or not incorporating a video tuner9918
8523Discs, 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 379918
8525Closed-circuit television (CCTV)9918
8528Computer monitors not exceeding 17 inches, Set top Box for Television (TV)9918
8532Electrical capacitors, fixed, variable or adjustable (pre-set)9918
8533Electrical resistors (including rheostats and potentiometers), other than heating resistors9918
8534 00 00Printed Circuits9918
8535Electrical 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 volts9918
8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 85379918
8539Electrical Filaments or discharge lamps9918
8540Thermionic, 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)9918
8541Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo-electric crystals9918
8542Electronic integrated circuits9918
8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter9918
8544Winding Wires; Coaxial cables; Optical Fiber9918
8545Carbon electrodes9918
8546Electrical insulators of any material9918
8548Waste 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 Chapter9918
8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]9918
8703Cars 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.

9918
8704Refrigerated motor vehicles9918
8708Following parts of tractors namely:

a.    Rear Tractor wheel rim,

b.    tractor centre housing,

c.    tractor housing transmission,

d.    tractor support front axle

9918
8715Baby carriages and parts thereof9918
8801Balloons and dirigibles, gliders and other non-powered aircraft9918
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof9918
8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof9918
8908 00 00Vessels and other floating structures for breaking up9918
9001Optical 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 worked9918
9002Lenses, 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]9918
9003Frames and mountings for spectacles, goggles or the like, and parts thereof9918
9004Spectacles [other than corrective];9918
9016Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]9918
9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter9918
9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)9918
9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments9918
9026Instruments 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 90329918
9027Instruments 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); microtomes9918
9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor9918
9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes9918
9030Oscilloscopes, 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 radiations9918
9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors9918
9032Automatic regulating or controlling instruments and apparatus9918
9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 909918
9103Clocks with watch movements, excluding clocks of heading 91049918
9105Other clocks9918
9109Clock movements, complete and assembled9918
9114Other clock parts9918
9110Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements9918
9112Clock cases, and parts thereof9918
9301Military weapons other than revolvers, pistols9918
9303Other 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)9918
9304Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93079918
9305Parts and accessories of articles of headings 9301 to 93049918
9306Bombs, 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 wads9918
9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor9918
9402Medical, 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 articles9918
9403Bamboo furniture9918
9404Coir mattresses, cotton pillows, mattress and quilts9918
9406Prefabricated buildings9918
9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)9918
9506Swimming pools and padding pools9918
9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks9918
9603 [other than 9603 10 00]Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]9918
9604 00 00Hand sieves and hand riddles9918
9605Travel sets for personal toilet, sewing or shoe or clothes cleaning9918
9607Slide fasteners and parts thereof9918
9608Fountain pens, stylograph pens and other pens9918
9610 00 00Boards, with writing or drawing surface, whether or not framed9918
9612Typewriter 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 boxes9918
9620 00 00Monopods, bipods, tripods and similar articles9918
9801All 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.

9918
9802Laboratory chemicals9918
Any ChapterGoods which are not specified elsewhere9918
1703Molasses141428
1704Chewing gum / bubble gum and white chocolate, not containing cocoa141428
1804Cocoa butter, fat and oil141428
1805Cocoa powder, not containing added sugar or sweetening matter141428
1806Chocolates and other food preparations containing cocoa141428
1901 90 [other than 1901 10, 1901 20 00]Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]141428
1905 32Waffles and wafers coated with chocolate or containing chocolate141428
2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee141428
2106Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder141428
2106 90 20Pan masala141428
2202 90 90Other non-alcoholic beverages141428
2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured141428
2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]141428
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes141428
2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]141428
2515 12 20, 2515 12 90Marble and travertine, other than blocks141428
2516 12 00Granite, other than blocks141428
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers141428
2710Avgas141428
3208Paints 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 Chapter141428
3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium141428
3210Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather141428
3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings141428
3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like141428
3303Perfumes and toilet waters141428
3304Beauty 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]141428
3305 [other than3305 9011, 3305 90 19]All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]141428
3306 [other than 3306 10 10, 3306 10 20]Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]141428
3307Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants141428
3401 30Organic 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 detergent141428
3402Organic 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 3401141428
3403Lubricating 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 minerals141428
3405Polishes 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 3404141428
3407Modelling pastes, including those put up for children’s amusement141428
3602Prepared explosives, other than propellant powders; such as Industrial explosives141428
3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles141428
3606Ferro-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 lighters141428
3811Anti-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 oils141428
3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades141428
3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers141428
3819Hydraulic 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 minerals141428
3820Anti-freezing preparations and prepared de-icing fluids141428
3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics141428
3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics141428
3926 [other than 3926 40 11, 3926 90 10]Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]141428
4011New 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]141428
4012Retreaded or used tyres and flaps141428
4013Inner 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]141428
4016 [other than 4016 92 00]Other articles of vulcanised rubber other than hard rubber (other than erasers)141428
4017Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber141428
4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material141428
4202Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]141428
4203Articles of apparel and clothing accessories, of leather or of composition leather141428
4205Other articles of leather or of composition leather141428
4206Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons141428
4303Articles of apparel, clothing accessories and other articles of furskin141428
4304Articles of artificial fur141428
4410Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards141428
4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards141428
4412Plywood, veneered panels and similar laminated wood141428
4413Densified wood, in blocks, plates, strips, or profile shapes141428
4414Wooden frames for paintings, photographs, mirrors or similar objects141428
4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes141428
4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware141428
4814Wall paper and similar wall coverings; window transparencies of paper141428
6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit141428
6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like141428
6704Wigs, 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 included141428
6801Setts, curbstones and flagstones, of natural stone (except slate)141428
6802Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone141428
6803Worked slate and articles of slate or of agglomerated slate141428
6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)141428
6808Panels, 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 binders141428
6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented141428
6810Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering141428
6812Fabricated 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 6813141428
6813Friction 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 materials141428
6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials141428
6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included141428
6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths141428
6904Ceramic flooring blocks, support or filler tiles and the like141428
6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods141428
6906Ceramic pipes, conduits, guttering and pipe fittings141428
6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics141428
6909Ceramic 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 goods141428
6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures141428
6913Statuettes and other ornamental ceramic articles141428
6914Other ceramic articles141428
7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked141428
7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked141428
7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked141428
7006 00 00Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials141428
7007Safety glass, consisting of toughened (tempered) or laminated glass141428
7008Multiple-walled insulating units of glass141428
7009Glass mirrors, whether or not framed, including rear-view mirrors141428
7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like141428
7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked141428
7016Paving 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 forms141428
7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]141428
7321Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel141428
7322Radiators 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 steel141428
7324Sanitary ware and parts thereof of iron and steel141428
7418All goods other than utensils i.e. sanitary ware and parts thereof of copper141428
7419Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00141428
7610 10 00Doors, windows and their frames and thresholds for doors141428
7615All goods other than utensils i.e. sanitary ware and parts thereof141428
8212Razors and razor blades (including razor blade blanks in strips)141428
8214Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]141428
8302Base 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 metal141428
8303Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal141428
8304Filing 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 9403141428
8305Fittings 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 metal141428
8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405141428
8407Spark-ignition reciprocating or rotary internal combustion piston engine141428
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)141428
8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408141428
8413Pumps 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], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]141428
8414Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters141428
8415Air-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 regulated141428
8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415141428
8419Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30],  Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]141428
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]141428
8423Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds141428
8424Fire extinguishers141428
8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment141428
8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)141428
8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers141428
8430Other 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-blowers141428
8443Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle141428
8450Household or laundry-type washing machines, including machines which both wash and dry141428
8472Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]141428
8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines141428
8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter141428
8479Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]141428
8483Transmission 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)141428
8484Gaskets 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 seals141428
8504Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]141428
8506Primary cells and primary batteries141428
8507Electric accumulators, including separators therefor, whether or not rectangular (including square)141428
8508Vacuum cleaners141428
8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508141428
8510Shavers, hair clippers and hair-removing appliances, with self-contained electric motor141428
8511Electrical 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 engines141428
8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles141428
8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512141428
8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545141428
8517ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]141428
8518Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]141428
8519Sound recording or reproducing apparatus141428
8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521141428
8525Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]141428
8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus141428
8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock141428
8528Monitors 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 17 inches]141428
8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528141428
8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)141428
8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530141428
8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables141428
8537Boards, 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 8517141428
8539Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]141428
8544Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]141428
8545Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)141428
8547Insulating 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 material141428
8702Motor vehicles for the transport of ten or more persons, including the driver141428
8703Motor 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]141428
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]141428
8705Special 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)141428
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705141428
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705141428
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]141428
8709Works 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 vehicles141428
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles141428
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars141428
8714Parts and accessories of vehicles of headings 8711 and 8713141428
8716Trailers 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]141428
8802Aircrafts for personal use141428
8903Yachts and other vessels for pleasure or sports; rowing boats and canoes141428
9004Goggles141428
9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy141428
9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539141428
9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus141428
9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers141428
9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens141428
9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection141428
9012Microscopes other than optical microscopes; diffraction apparatus141428
9013Liquid 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 Chapter141428
9014Direction finding compasses; other navigational instruments and appliances141428
9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders141428
9016Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights141428
9022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light141428
9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses141428
9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal141428
9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101141428
9104Instrument panel clocks and clocks of a similar type   for vehicles, aircraft, spacecraft or vessels141428
9106Time 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)141428
9107Time switches with clock or watch movement or with synchronous motor141428
9108Watch movements, complete and assembled141428
9110Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements141428
9111Watch cases and parts thereof141428
9112Cases for other than clocks, and parts thereof141428
9113Watch straps, watch bands and watch bracelets, and parts thereof141428
9114Other watch parts141428
9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments141428
9202Other string musical instruments (for example, guitars, violins, harps)141428
9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs141428
9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)141428
9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)141428
9208Musical 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 instruments141428
9209Parts (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 kinds141428
9302Revolvers and pistols, other than those of heading 9303 or 9304141428
9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof141428
9403Other furniture [other than bamboo furniture] and parts thereof141428
9404Mattress 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 covered141428
9405Lamps 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 included141428
9504Video games consoles and Machines141428
9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes141428
9506Articles and equipment for general physical exercise, gymnastics, athletics141428
9508Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]141428
9601Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)141428
9602Worked 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 gelatin141428
9611Date, 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 sticks141428
9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks141428
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof141428
9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations141428
9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners141428
9618Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing141428
9804All dutiable articles intended for personal use141428
Lottery  authorized by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

141428
7101Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport1.51.53
7102Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]1.51.53
7103Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]1.51.53
7104Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]1.51.53
7105Dust and powder of natural or synthetic precious or semi-precious stones1.51.53
7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form1.51.53
7107Base metals clad with silver, not further worked than semi-manufactured1.51.53
7108Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form1.51.53
7109Base metals or silver, clad with gold, not further worked than semi-manufactured1.51.53
7110Platinum, unwrought or in semi-manufactured forms, or in powder form1.51.53
7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured1.51.53
7112Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.1.51.53
7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal1.51.53
7114Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal1.51.53
7115Other articles of precious metal or of metal clad with precious metal1.51.53
7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)1.51.53
7117Imitation jewellery1.51.53
7118Coin1.51.53
7102Diamonds, non-industrial unworked or simply sawn, cleaved or bruted0.1250.1250.25
7103Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped0.1250.1250.25
7104Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped0.1250.1250.25
0101Live asses, mules and hinnies000
0102Live bovine animals000
0103Live swine000
0104Live sheep and goats000
0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.000
0106Other live animal such as Mammals, Birds, Insects000
0201Meat of bovine animals, fresh and chilled.000
0202Meat of bovine animals frozen [other than frozen and put up in unit container]000
0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]000
0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]000
0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]000
0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]000
0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]000
0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]000
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]000
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]000
0210Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers000
3Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]000
0301Live fish.000
0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304000
0304Fish fillets and other fish meat (whether or not minced), fresh or chilled.000
0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.000
0307Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.000
0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.000
0401Fresh 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) milk000
0403Curd; Lassi; Butter milk000
0406Chena or paneer, other than put up in unit containers and bearing a registered brand name;000
0407Birds’ eggs, in shell, fresh, preserved or cooked000
0409Natural honey, other than put up in unit container and bearing a registered brand name000
0501Human hair, unworked, whether or not washed or scoured; waste of human hair000
0506All 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 products000
0507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.000
0511Semen including frozen semen000
6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage000
0701Potatoes, fresh or chilled.000
0702Tomatoes, fresh or chilled.000
0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.000
0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.000
0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.000
0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled000
0707Cucumbers and gherkins, fresh or chilled.000
0708Leguminous vegetables, shelled or unshelled, fresh or chilled.000
0709Other vegetables, fresh or chilled.000
0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.000
0713Dried leguminous vegetables, shelled, whether or not skinned or split.000
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.000
0801Coconuts, fresh or dried, whether or not shelled or peeled000
0801Brazil nuts, fresh, whether or not shelled or peeled000
0802Other 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 peeled000
0803Bananas, including plantains, fresh or dried000
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.000
0805Citrus 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.000
0806Grapes, fresh000
0807Melons (including watermelons) and papaws (papayas), fresh.000
0808Apples, pears and quinces, fresh.000
0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.000
0810Other 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.000
0814Peel of citrus fruit or melons (including watermelons), fresh.000
9All goods of seed quality000
0901Coffee beans, not roasted000
0902Unprocessed green leaves of tea000
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]000
0910 11 10Fresh ginger, other than in processed form000
0910 30 10Fresh turmeric, other than in processed form000
1001Wheat and meslin [other than those put up in unit container and bearing a registered brand name]000
1002Rye [other than those put up in unit container and bearing a registered brand name]000
1003Barley [other than those put up in unit container and bearing a registered brand name]000
1004Oats [other than those put up in unit container and bearing a registered brand name]000
1005Maize (corn) [other than those put up in unit container and bearing a registered brand name]000
1006Rice [other than those put up in unit container and bearing a registered brand name]000
1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]000
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]000
1101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].000
1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]000
1103Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]000
1104Cereal grains hulled000
1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]000
1106Flour, 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 bearing a registered brand name]000
12All goods of seed quality000
1201Soya beans, whether or not broken, of seed quality.000
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.000
1204Linseed, whether or not broken, of seed quality.000
1205Rape or colza seeds, whether or not broken, of seed quality.000
1206Sunflower seeds, whether or not broken, of seed quality.000
1207Other 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.000
1209Seeds, fruit and spores, of a kind used for sowing.000
1210Hop cones, fresh.000
1211Plants 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.000
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.000
1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets000
1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.000
1301Lac and Shellac000
1404 90 40Betel leaves000
1701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery000
1904Puffed 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 Murki000
1905Pappad, by whatever name it is known, except when served for consumption000
1905Bread (branded or otherwise), except when served for consumption and pizza bread000
2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.000
2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]000
2201Non-alcoholic Toddy, Neera including date and palm neera000
2202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name000
2302, 2304, 2305, 2306, 2308, 2309Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake000
2501Salt, all types000
2716 00 00Electrical energy000
2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002000
3002Human Blood and its components000
3006All types of contraceptives000
3101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]000
3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta000
3825Municipal waste, sewage sludge, clinical waste000
3926Plastic bangles000
4014Condoms and contraceptives000
4401Firewood or fuel wood000
4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated000
4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government000
4817 / 4907Postal items, like envelope, Post card etc., sold by Government000
48 / 4907Rupee notes when sold to the Reserve Bank of India000
4907Cheques, lose or in book form000
4901Printed books, including Braille books000
4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material000
4903Children’s picture, drawing or colouring books000
4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed000
5001Silkworm laying, cocoon000
5002Raw silk000
5003Silk waste000
5101Wool, not carded or combed000
5102Fine or coarse animal hair, not carded or combed000
5103Waste of wool or of fine or coarse animal hair000
52Gandhi Topi000
52Khadi yarn000
5303Jute fibres, raw or processed but not spun000
5305Coconut, coir fibre000
63Indian National Flag000
6703Human hair, dressed, thinned, bleached or otherwise worked000
6912 00 40Earthen pot and clay lamps000
7018Glass bangles (except those made from precious metals)000
8201Agricultural 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.000
8445Amber charkha000
8446Handloom [weaving machinery]000
8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles000
8803Parts of goods of heading 8801000
9021Hearing aids000
92Indigenous handmade musical instruments000
9603Muddhas made of sarkanda and phool bahari jhadoo000
9609Slate pencils and chalk sticks000
9610 00 00Slates000
9803Passenger baggage000
Any chapterPuja 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
000
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.000
2106 90 20Pan-masalaCompensation cess – 60%
2202 10 10Aerated watersCompensation cess – 12%
2202 10 20LemonadeCompensation cess – 12%
2202 10 90LemonadeCompensation cess – 12%
2401Unmanufactured tobacco (without lime tube) – bearing a brand nameCompensation cess – 71%
2401Unmanufactured tobacco (without lime tube) – bearing a brand nameCompensation cess – 71%
2401Unmanufactured tobacco (with lime tube) – bearing a brand nameCompensation cess – 65%
2401 30 00Tobacco refuse, bearing a brand nameCompensation cess – 61%
2402 10 10Cigar and cherootsCompensation cess – 21% or Rs. 4170 per thousand, whichever is higher
2402 10 20CigarillosCompensation cess – 21% or Rs. 4170 per thousand, whichever is higher
2402 20 10Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetresCompensation cess – 5% + Rs.2076 per thousand
2402 20 20Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetresCompensation cess – 5% + Rs.3668 per thousand
2402 20 30Filter 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 millimetresCompensation cess – 5% + Rs 2076 per thousand
2402 20 40Filter 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 millimetresCompensation cess – 5% + Rs.2747 per thousand
2402 20 50Filter 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 millimetresCompensation cess – 5% + Rs.3668 per thousand
2402 20 90Other cigarettes containing tobaccoCompensation cess – 36% + Rs.4170 per thousand
2402 90 10Cigarettes of tobacco substitutesCompensation cess – Rs.4006 per thousand
2402 90 20Cigarillos of tobacco substitutesCompensation cess – 12.5% or Rs. 4,006 per thousand whichever is higher
2402 90 90OtherCompensation cess – 12.5% or Rs. 4,006 per thousand whichever is higher
2403 11 10‘Hookah’ or ‘gudaku’ tobacco bearing a brand nameCompensation cess – 72%
2403 11 10Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand nameCompensation cess – 17%
2403 11 90Other water pipe smoking tobacco not bearing a brand name.Compensation cess – 11%
2403 19 10Smoking mixtures for pipes and cigarettesCompensation cess – 290%
2403 19 90Other smoking tobacco bearing a brand nameCompensation cess – 49%
2403 19 90Other smoking tobacco not bearing a brand nameCompensation cess – 11%
2403 91 00“Homogenised” or “reconstituted” tobacco, bearing a brand nameCompensation cess – 72%
2403 99 10Chewing tobacco (without lime tube)Compensation cess – 160%
2403 99 10Chewing tobacco (with lime tube)Compensation cess – 142%
2403 99 10Filter khainiCompensation cess – 160%
2403 99 20Preparations containing chewing tobaccoCompensation cess – 72%
2403 99 30Jarda scented tobaccoCompensation cess – 160%
2403 99 40SnuffCompensation cess – 72%
2403 99 50Preparations containing snuffCompensation cess – 72%
2403 99 60Tobacco extracts and essence bearing a brand nameCompensation cess – 72%
2403 99 60Tobacco extracts and essence not bearing a brand nameCompensation cess – 65%
2403 99 70Cut tobaccoCompensation cess – 20%
2403 99 90Pan masala containing tobacco ‘Gutkha’Compensation cess – 204%
2403 99 90All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand nameCompensation cess – 96%
2403 99 90All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand nameCompensation cess – 89%
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal.Compensation cess – Rs.400 per tonne
2702Lignite, whether or not agglomerated, excluding jetCompensation cess – Rs.400 per tonne
2703Peat (including peat litter), whether or not agglomeratedCompensation cess – Rs.400 per tonne
8702 10Motor vehicles for the transport of ten or more persons, including the driverCompensation cess – Compensation cess – 15%
8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesCompensation cess – NIL
8703 10 10, 8703 80Electrically operated vehicles, including three wheeled electric motor vehicles.Compensation cess – NIL
8703Three wheeled vehiclesCompensation cess – NIL
8703Cars 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.
Compensation cess – NIL
8703 40, 8703 50,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
b) Three wheeled vehicles
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.
Compensation cess – NIL
8703 60, 8703 70Following 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
b) Three wheeled vehicles
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.
Compensation cess – NIL
8703Hydrogen 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.
Compensation cess – NIL
8703 21 or 8703 22Petrol, 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.
Compensation cess – 1%
8703 31Diesel 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.
Compensation cess – 3%
8703All goods other than Compensation cess 15% those mentioned with compensation cess as NilCompensation cess – 15%
8711Motorcycles of engine capacity exceeding 350 cc.Compensation cess – 3%
8802Other aircraft (for example, helicopters, aeroplanes), for personal use.Compensation cess – 3%
8903Yacht and other vessels for pleasure or sportsCompensation cess – 3%

 


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

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3 thoughts on “HSN code Wise GST Rates on Goods : CGST , SGST / UTGST , IGST

  1. Pramod Thakar

    Kindly provide the facility to download / print these information.

    Reply
  2. Pingback: Topic wise Commentary on GST Act of India - Tax Heal

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