Telangana GST Rates on Goods : Notification No. 01 /2017 State Tax (Rate) [ Telangana ] Dated 29th June 2017.

By | July 7, 2017
(Last Updated On: July 7, 2017)

GOVERNMENT OF TELANGANA ABSTRACT 

The  Telangana Goods and Services Tax Act, 2017(Act No.23 of 2017) – Rates   of Taxes on Goods and Services – Notifications under the Act – Orders – Issued.REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.Ms No.110                                                                                                   Date:29.06.2017.

Read the following:- 

  1. The Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017) published in Extraordinary issue of Telangana Gazette No.24, IV.B,  Dt:27.05.2017.
  2. From the Commissioner of Commercial Taxes, Telangana, Hyderabad, letter CCT’s Ref A(1)/75/2017, Dt:29-06-2017.

*****

O R D E R  : 

The following Notifications will be published in an Extra-ordinary issue of the Telangana  Gazette dated: 30.06.2017.                                                                               .

 

NOTIFICATION No. 01 /2017 – State Tax (Rate)

 

In exercise of the powers conferred by sub-section (1) of section 9 of the Telangana Goods and Services Tax Act,  2017 (Act No. 23 of 2017), the State Government,    on the recommendations of the Council, hereby notifies the rate of the State tax   of-

  • 5 per cent. in respect of goods specified in Schedule I,
  • 6 per cent. in respect of goods specified in Schedule II,
  • 9 per cent. in respect of goods specified in Schedule III,
  • 14 per cent. in respect of goods specified in Schedule IV,
  • 5 per cent. in respect of goods specified in Schedule V, and
  • 125 per cent. in respect of goods specified in Schedule VI,

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

 Schedule I – 2.5%

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
1.0303Fish, frozen, excluding fish fillets and other fish meat of  heading 0304
2.0304Fish fillets and other fish meat (whether or not minced),   frozen
3.0305Fish, 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 consumption
4.0306Crustaceans, 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  consumption
5.0307Molluscs, 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   consumption
6.0308Aquatic 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 consumption
7.0401Ultra High Temperature (UHT)  milk
8.0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed  milk]
9.0403Cream, 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 cocoa
10.0404Whey, 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  included
11.0406Chena or paneer put up in unit container and bearing a registered brand name
12.0408Birds’ 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.
13.0409Natural honey, put up in unit container and bearing  a  registered brand name
14.0410Edible products of animal origin, not  elsewhere  specified  or included

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
15.0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or  hair.
16.0504Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried  or  smoked.
17.0505Skins 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   feathers
18.0507

[Except 050790]

Ivory, tortoise-shell, whalebone and whalebone hair,  horns, unworked or simply prepared but not cut to shape;  powder  and  waste of these products.
19.0508Coral 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.
20.0510Ambergris, 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.
21.0511Animal products not elsewhere specified or included; dead  animals  of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22.7Herb, bark, dry plant, dry root,  commonly  known as jaribooti  and dry flower
23.0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen
24.0711Vegetables 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   consumption
25.0713Dried leguminous vegetables, shelled, whether or not  skinned  or split [put up in unit container and bearing a registered brand   name]
26.0714Manioc, 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  pellets
27.0801Cashew nuts, whether or not shelled or  peeled
28.0802Dried areca nuts, whether or not shelled or  peeled
29.0802Dried chestnuts (singhada), whether or not shelled or   peeled
30.08Dried makhana, whether or not shelled or  peeled
31.0806Grapes, dried, and raisins
32.0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
33.0812Fruit 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   consumption
34.0814Peel of citrus fruit or melons (including watermelons), frozen, dried  or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.0902Tea, whether or not flavoured [other than  unprocessed green leaves  of tea]
37.0903Maté
38.0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus  Pimenta
39.0905Vanilla
40.0906Cinnamon and cinnamon-tree  flowers
41.0907Cloves (whole fruit, cloves and  stems)
42.0908Nutmeg, mace and  cardamoms
43.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed  quality]
44.0910 [other

than 0910 11

10, 0910 30

10]

Ginger other than fresh ginger, saffron, turmeric  (curcuma)  other than fresh turmeric, thyme, bay leaves, curry and other  spices
45.10All goods i.e. cereals, put up in unit container and bearing a  registered brand name
46.1001Wheat and meslin put up in unit container and bearing a registered brand name
47.1002Rye put up in unit container and bearing a registered brand   name
48.1003Barley put up in unit container and bearing a registered brand   name
49.1004Oats put up in unit container and bearing a registered brand   name
50.1005Maize (corn) put up in unit container and bearing a registered brand name
51.1006Rice put up in unit container and bearing a registered brand   name
52.1007Grain sorghum put up in unit container and bearing  a  registered brand name
53.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
54.1101Wheat or meslin flour put up in unit container and bearing a  registered brand name.
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 name

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
56.1103Cereal groats, meal and pellets, including suji and dalia, put up in   unit container and bearing a registered brand  name
57.1104Cereal 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]
58.1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand  name
59.1106Meal 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  name
60.1106 10 10Guar meal
61.1106 10 90Guar gum refined split
62.1109 00 00Wheat gluten, whether or not  dried
63.12All goods other than of seed  quality
64.1201Soya beans, whether or not broken other than of seed   quality.
65.1202Ground-nuts, not roasted or otherwise cooked, whether  or  not  shelled or broken other than of seed  quality.
66.1203Copra other than of seed  quality
67.1204Linseed, whether or not broken other than of seed  quality.
68.1205Rape or colza seeds, whether or not broken other than of  seed  quality.
69.1206Sunflower seeds, whether or not broken other than of seed   quality
70.1207Other 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 quality
71.1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72.1210Hop cones,  dried, whether  or not ground, powdered  or in the form  of pellets; lupulin
73.1211Plants 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 powdered
74.1212Locust 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  included

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
75.1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and  shellac]
76.1301Compounded asafoetida commonly known as  heeng
77.1401Vegetable 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)
78.1404 [other

than 1404 90

10, 1404 90 40,

1404 90 50]

Vegetable products not elsewhere specified or included such as  cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu),  betel  leaves, Indian katha]
79.1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80.1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
81.1509Olive oil and its fractions, whether or not  refined,  but  not chemically modified.
82.1510Other 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  1509
83.1511Palm oil and its fractions, whether or not refined, but not chemically modified.
84.1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically  modified.
85.1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically  modified.
86.1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically  modified.
87.1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically  modified.
88.1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified  or  elaidinised,  whether or not refined, but not further  prepared.
89.1517Edible 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 1516
90.1518Vegetable 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 1516
91.1701Beet sugar, cane sugar, khandsari  sugar
92.1702Palmyra sugar
93.1801Cocoa beans whole or broken, raw or  roasted

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
94.1802Cocoa shells, husks, skins and other cocoa  waste
95.1803Cocoa paste whether or not  de-fatted
96.1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker’s wares
97.1902Seviyan (vermicelli)
98.1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.  (sabudana)
99.1905Pizza bread
100.1905 40 00Rusks, toasted bread and similar toasted  products
101.2106 90Sweetmeats
102.2201 90 10Ice and snow
103.2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
104.2303Residues 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  pellets
105.2304Oil-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]
106.2305Oil-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]
107.2306Oil-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]
108.2307Wine lees; argol
109.2401Tobacco leaves
110.2502Unroasted iron pyrites.
111.2503[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]
112.2504Natural graphite.
113.2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
114.2506Quartz (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.
115.2507Kaolin and other kaolinic clays, whether or not  calcined.
116.2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.2509Chalk.
118.2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.2512Siliceous 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.
121.2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not  heat-treated.
122.2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
123.2515

[Except 2515

12 10, 2515 12

20, 2515 12

90]

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and  travertine]
124.2516

[Except 2516

11 00, 2516 12

00]

Porphyry, basalt, sandstone and other  monumental  or  building  stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
125.2516 11 00Granite crude or roughly  trimmed
126.2517Pebbles, 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.
127.2518Dolomite, 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

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
128.2519Natural 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.
129.2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or  retarders.
130.2521Limestone flux; limestone and other calcareous stone,  of  a  kind  used for the manufacture of lime or  cement.
131.2522Quicklime, slaked lime and hydraulic lime,  other  than  calcium  oxide and hydroxide of heading  2825.
132.2524Asbestos
133.2525Mica, including splitting; mica  waste.
134.2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135.2528Natural 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  H3BO3
136.2529Feldspar; leucite, nepheline and nepheline syenite;   fluorspar.
137.2530Mineral substances not elsewhere specified or  included.
138.26 [other than

2619, 2620,

2621]

All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other  than  from  the  manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash  (kelp);  ash and residues from the incineration of municipal  waste]
139.2601Iron ores and concentrates, including roasted iron  pyrites
140.2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141.2603Copper ores and concentrates.
142.2604Nickel ores and concentrates.
143.2605Cobalt ores and concentrates.
144.2606Aluminium ores and  concentrates.
145.2607Lead ores and concentrates.
146.2608Zinc ores and concentrates.
147.2609Tin ores and concentrates.
148.2610Chromium ores and  concentrates.
149.2611Tungsten ores and  concentrates.
150.2612Uranium or thorium ores and  concentrates.
151.2613Molybdenum ores and  concentrates.
152.2614Titanium ores and  concentrates.
153.2615Niobium, tantalum, vanadium or zirconium ores and   concentrates.

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
154.2616Precious metal ores and  concentrates.
155.2617Other ores and concentrates
156.2618Granulated slag (slag sand) from the manufacture of iron or   steel
157.27Bio-gas
158.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159.2702Lignite, whether or not agglomerated, excluding  jet
160.2703Peat (including peat litter), whether or not  agglomerated
161.2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162.2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous  hydrocarbons
163.2706Tar distilled from coal, from lignite or from  peat
164.2710Kerosene PDS
165.2711 12 00,

2711 13 00,

2710 19 00

Liquefied Propane and Butane mixture, Liquefied  Propane,  Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply   to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166.28Thorium oxalate
167.28Enriched KBF4 (enriched potassium  fluroborate)
168.28Enriched elemental boron
169.28Nuclear fuel
170.2805 11Nuclear grade sodium
171.2845Heavy water and other nuclear  fuels
172.2853Compressed air
173.30Insulin
174.3002, 3006Animal or Human Blood  Vaccines
175.30Diagnostic kits for detection of all types of  hepatitis
176.30Desferrioxamine injection or  deferiprone
177.30Cyclosporin
178.30Medicaments (including veterinary medicaments) used in  bio- chemic systems and not bearing a brand  name
179.30Oral re-hydration salts
180.30Drugs  or medicines including their salts and esters and diagnostic  test kits, specified in List 1 appended to this  Schedule
181.30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
182.3101All goods i.e. animal or vegetable  fertilisers  or organic  fertilisers  put up in unit containers and bearing a brand  name
183.32Wattle extract, quebracho extract, chestnut  extract
184.3202Enzymatic preparations for  pre-tanning
185.3307 41 00Agarbatti

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
186.3402Sulphonated castor oil, fish oil or sperm  oil
187.3605 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

188.4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or  strip
189.4016Toy balloons made of natural rubber  latex
190.4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191.4016Erasers
192.4101Raw 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  split
193.4102Raw 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  split
194.4103Other 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  split
195.4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196.4105Tanned or crust skins of sheep or lambs,  without  wool on,  whether or not split, but not further  prepared
197.4106Tanned or crust hides and skins of other animals, without wool or   hair on, whether or not split, but not further  prepared
198.4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
199.4801Newsprint, in rolls or sheets
200.4823Kites
201.4901Brochures, leaflets and similar printed matter, whether or not in  single sheets
202.5004 to 5006Silk yarn
203.5007Woven fabrics of silk or of silk  waste

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
204.5104Garneted stock  of  wool or of fine or coarse animal hair, shoddy  wool
205.5105Wool and fine or coarse animal hair, carded or  combed
206.5106 to 5110Yarn of wool or of animal  hair
207.5111 to 5113Woven fabrics of wool or of animal  hair
208.5201 to 5203Cotton and Cotton waste
209.5204Cotton sewing thread, whether or not put up for retail  sale
210.5205 to 5207Cotton yarn [other than khadi  yarn]
211.5208 to 5212Woven fabrics of cotton
212.5301All goods i.e. flax, raw or processed but not  spun;  flax tow and  waste (including yarn waste and garneted  stock)
213.5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted   stock)
214.5303All 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)
215.5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper   yarn
216.5309 to 5311Woven fabrics of other vegetable textile fibres, paper   yarn
217.5407, 5408Woven fabrics of manmade textile  materials
218.5512 to 5516Woven fabrics of manmade staple  fibres
219.5705Coir mats, matting and floor  covering
220.5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla,  glzal
221.60Knitted or crocheted fabrics [All  goods]
222.61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per  piece
223.62Articles of apparel and clothing accessories, not knitted  or  crocheted, of sale value not exceeding Rs. 1000 per  piece
224.63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per   piece
225.64Footwear 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.
226.6901 00 10Bricks of fossil meals or similar siliceous  earths
227.6904 10 00Building bricks
228.6905 10 00Earthen or roofing tiles
229.7018Glass beads.
230.84Pawan Chakki that is Air Based Atta  Chakki
231.8413, 8413 91Hand pumps and parts  thereof
232.8419 19Solar water heater and system
233.8437Machines 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

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
farm type machinery and parts  thereof
234.84 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

235.8601Rail locomotives powered from an external source  of  electricity or by electric accumulators
236.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders  thereof
237.8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238.8604Railway or tramway maintenance or  service  vehicles,  whether  or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection  vehicles)
239.8605Railway 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)
240.8606Railway or tramway goods vans and wagons, not   self-propelled
241.8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts  thereof
242.8608Railway 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  foregoing
243.8713Carriages for disabled persons, whether or not motorised  or  otherwise  mechanically propelled
244.8802Other aircraft (for example, helicopters, aeroplanes), other  than  those for personal use.
245.8803Parts of goods of heading  8802
246.8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or  goods
247.8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.8904Tugs and pusher craft
249.8905Light-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 platforms

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
250.8906Other vessels, including warships and lifeboats other than rowing boats
251.8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and  beacons)
252.Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906,   8907
253.90Coronary stents and coronary stent systems for use with cardiac catheters
254.90 or any other ChapterArtificial kidney
255.90 or 84Disposable sterilized dialyzer or micro barrier of artificial   kidney
256.90 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

257.90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this  Schedule
258.9405 50 31Kerosene pressure lantern
259.9405 91 00,

9405 92 00 or

9405 99 00

Parts of kerosene pressure lanterns including gas  mantles
260.9603 10 00Broomsticks
261.9704Postage or revenue stamps,  stamp-postmarks,  first-day  covers, postal stationery (stamped paper), and the like,  used  or  unused,  other than those of heading  4907
262.9705Numismatic coins
263.9804Drugs  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.

 

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

 

  • Amikacin
  • Amphotericin-B
  • Amrinone
  • Aprotinin
  • Baclofen
  • Bleomycin
  • Busulphan
  • BCG vaccine, Iopromide, Iotrolan
  • Chlorambucil
  • Chorionic Gonadotrophin

 

 

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

 

 

  • Milrinone Lactate
  • Methoxy Isobutile Isonitrile (MIBI)
  • Haemophilus Influenzae Type b Vaccine
  • Mycophenolate Sodium
  • Verteporfin
  • Daclizumab
  • Ganciclovir
  • Drotrecoginalfa (activated)
  • Eptacogalfa activated recombinant coagulation factor  VIIa
  • Muromonab CD3
  • Japanese encephalitis vaccine
  • Valganciclovir
  • Low molecular weight heparin
  • Efavirenz
  • Emtricitabine;
  • Azathioprine;
  • Antinomycin D;
  • Cytosine Arabinoside (Cytarabine);
  • Vinblastine Sulphate
  • Vincristine;
  • Eurocollins Solution;
  • Everolimus tablets/dispersible tablets;
  • Poractant alfa
  • Troponin-I whole blood test kit;
  • Blower/mister kit for beating heart surgery;
  • Fluoro Enzyme Immunoassay Diagnostic
  • Tablet Telbivudine
  • Injection Exenatide
  • DTaP-IPV-Hibor PRP-T combined Vaccine
  • Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197  Protein)
  • Injection Thyrotropin Alfa
  • Injection
  • Abatacept
  • Daptomycin
  • Entacevir
  • Fondaparinux Sodium
  • Influenza Vaccine
  • Ixabepilone
  • Lapatinib
  • Pegaptanib Sodium injection
  • Suntinib Malate
  • Tocilizumab
  • Agalsidase Beta
  • Anidulafungin
  • Capsofungin acetate
  • Desflurane USP
  • Heamostatic Matrix with Gelatin and human Thrombin
  • Imiglucerase
  • Maraviroc

 

 

  • Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
  • Sorafenib tosylate
  • Varenciline tartrate
  • 90 Yttrium
  • Nilotinib
  • Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
  • Micafungin sodium for injection
  • Bevacizumab
  • Raltegravir potassium
  • Rotavirus Vaccine (Live Oral Pentavalent)
  • Pneumococcal Polysaccharide Vaccine
  • Temsirolimus Concentrate for infusion for injection
  • Natalizumab
  • Octreotide
  • Somatropin
  • Aurothiomalate Sodium
  • Asparaginase
  • Agglutinating Sera
  • Anti-Diphtheria Normal  Human Immunoglobulin
  • Anti-human lymophocyte  immunoglobulin IV
  • Anti-human thymocyte immunoglobulin IV
  • Anti-Pertussis Normal  Human Immunoglobulin
  • Anti-Plague serum
  • Anti-Pseudomonas Normal  Human Immunoglobulin
  • Basiliximab
  • Beractant Intra-tracheal Suspension
  • Blood group sera
  • Botulinum Toxin Type A
  • Burn therapy dressing soaked in gel
  • Bovine Thrombin for invitro test for diagnosis in Haemorrhagic  disorders
  • Bovine Albumin
  • Bretyleum Tossylate
  • Calcium Disodium Edetate
  • Carmustine
  • Cesium Tubes
  • Calcium folinate
  • Cholestyramine
  • Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
  • Cobalt-60
  • Corticotrophin
  • Cyanamide
  • Diagnostic Agent for Detection of Hepatitis B Antigen
  • Diagnostic kits for detection of HIV antibodies
  • Diphtheria Antitoxin sera
  • Diazoxide
  • Edrophonium
  • Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]

 

 

  • Epirubicin
  • Fibrinogen
  • Floxuridine
  • Flucytosin
  • Flecainide
  • Fludarabine Phosphate
  • Foetal Bovine Serum (FBS)
  • Gadolinium DTPA Dimeglumine
  • Gallium Citrate
  • Gasgangrene Anti-Toxin Serum
  • Goserlin Acetate
  • Hepatitis B Immunoglobulin
  • Hexamethylmelamine
  • Hydralazine
  • Idarubicine
  • Idoxuridine
  • Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in I.C.
  • Inactivated rabies vaccine [Human diploid cell]
  • Inactivated rabies vaccine [Vero-cell]
  • Intravenous amino acids
  • Intravenous Fat Emulsion
  • Iopamidol
  • Iohexol
    • Indium(III) inbleomycin
    • Indium113 Sterile generator and elution accessories
    • Indium113 in brain scanning kit
    • Indium113 in liver scanning kit
  • Iscador, CLIA diagnostic kits
  • Levodopa with benserazine
  • Lenograstim
  • Meningococcoal A and C combined vaccine with diluant  solvent
  • Methicillin
  • Metrizamide Inj with diluant
  • Monocomponent insulins
  • Mycophenolate Mofetil
  • Normal Human plasma
  • Normal Human immunoglobulin
  • Nuclear magnetic resonance contrast agent
  • Normal Human serum Albumin
  • Penicillamine
  • Pentamidine
  • Penicillinase
  • Poliomyelitis vaccine (inactivated and live)
  • Potassium Aminobenzoate
  • Porcine Insulin Zinc Suspension
  • Prednimustine
  • Porcine and Bovine insulin
  • Purified Chick Embryo Cell Rabies Vaccine
  • Pyridostigmine

 

 

  • Pneumocystis cariniiI F kits
  • Prostaglandin E1 (PGE1)
  • Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
  • Radioisotope TI 201
    • Rabbit brains thromboplastin for PT test
    • Reagent for PT tests
    • Human Thrombin for TT tests
  • Rabies immune globulin of equine origin
  • Sevoflurane
  • Recuronium Bromide
  • Septopal beads and chains
  • Sodium Arsenate
  • Freeze Dried Form of Human Follicle Stimulating and Luteinising  Hormones
  • Solution of Nucleotides and Nucliosides
  • Specific Desensitizing Vaccine
  • Sterile Absorbable Haemostat for control of surgical vessel  bleeding
  • Strontium SR-89 Chloride
  • Suxamethonium Chloride
  • Selenium-75
  • Teicoplanin
  • Tetrofosmin
  • Ticarcillin
  • Tranexamic Acid
  • Tocainide
  • Tri-iodothyronine
  • Triethylene Tetramine
  • Thrombokinase
  • Teniposide
  • Trans-1-diamino cyclohexane Oxalatoplatinum
  • Ticarcillin Disodium and Potassium Clavulanate  combination
  • Vindesin Sulphate
  • X-ray diagnostic agents, the following:-
    • Propylidone
    • Ethyliodophenylundecylate
    • Iodipammide methyl glucamine
    • Lipidollutra fluid
    • Patentblue
    • Zalcitabine
  • Zoledronic Acid
  • Anti-Haemophilic Factors Concentrate (VIII and IX)

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

  • Streptomycin
  • Isoniazid
  • Thiacetazone
  • Ethambutol
  • Sodium PAS
  • Pyrazinamide
  • Dapsone
  • Clo- fazamine

 

 

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

 

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

  • (1) Braille writers and braille writing  instruments
    • Hand writing equipment Braille Frames, Slates,  Writing  Guides,  Script Writing Guides, Styli, Braille  Erasers
    • Canes, Electronic aids like the Sonic Guide
    • Optical, Environmental Sensors
    • Arithmetic aids   like   the   Taylor   Frame   (arithmetic   and   algebra   types),

Cubarythm, Speaking or Braille  calculator

  • Geometrical aids like combined Graph and Mathematical  Demonstration Board, Braille Protractors, Scales, Com- passes and Spar   Wheels
  • Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
  • Drafting, Drawing aids, tactile displays
  • Specially adapted clocks and watches
  • (1) Orthopaedic appliances falling under heading No. 90.21 of the First   Schedule

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

  • Artificial electronic larynx and spares thereof
  • Artificial electronic ear (Cochlear implant)
  • (1) Talking books (in the form of cassettes, discs or  other sound reproductions) and       large-print         books,         braille embossers,                  talking    calculators,  talking thermometers
  • Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing  machines
  • Braille paper
  • All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
  • Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
  • Technical aids for education, rehabilitation, vocational training  and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other  instruments  and  vocational  aids  specifically adapted for use of the  blind
  • Assistive listening devices, audiometers

 

 

  • External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
  • Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including  bone

 

Schedule II – 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
1.01012100,

010129

Live horses
2.0202Meat of bovine animals, frozen and put up in unit   containers
3.0203Meat of swine, frozen and put up in unit  containers
4.0204Meat of sheep or goats, frozen and put up in unit   containers
5.0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
6.0206Edible offal of bovine animals, swine, sheep,  goats,  horses,  asses,  mules or hinnies, frozen and put up in unit  containers
7.0207Meat and edible offal, of  the poultry of  heading 0105, frozen and put  up in unit containers
8.0208Other meat and edible meat offal, frozen and put up in unit   containers
9.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit  containers
10.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit   containers
11.0210Meat 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 containers
12.0405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13.0406Cheese
14.0801Brazil nuts, dried, whether or not shelled or  peeled
15.0802Other 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]
16.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried
17.0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts   or dried fruits of Chapter 8
18.1108Starches; inulin
19.1501Pig fats (including lard) and poultry fat, other  than  that  of  heading 0209 or 1503
20.1502Fats of bovine animals, sheep or goats, other than those  of  heading  1503

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
21.1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow  oil,  not  emulsified or mixed or otherwise  prepared
22.1504Fats and oils and their fractions, of fish or  marine  mammals,  whether  or not refined, but not chemically  modified
23.1505Wool grease and fatty substances derived therefrom (including   lanolin)
24.1506Other animal fats and oils and their fractions, whether or not refined,   but not chemically modified
25.1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
26.1517Edible 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  1516
27.1518Animal 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 included
28.1601Sausages and similar products, of meat, meat offal or blood; food preparations based on these  products
29.1602Other prepared or preserved meat, meat offal or  blood
30.1603Extracts and juices of meat, fish or crustaceans, molluscs or  other  aquatic invertebrates
31.1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32.1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
33.2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic  acid
34.2002Tomatoes prepared or preserved otherwise than by vinegar or  acetic  acid
35.2003Mushrooms and truffles, prepared or preserved otherwise than by  vinegar or acetic acid
36.2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading  2006
37.2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading  2006
38.2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or  crystallised)
39.2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit  or  nut  pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
40.2008Fruit, 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 fruits
41.2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar  or other sweetening matter.
42.2101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates  thereof
43.2102Yeasts and prepared baking  powders
44.2103 [other than

2103 90 10, 2103

90 30, 2103 90

40]

Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed   seasoning
45.2106Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi
46.2106 90Namkeens,  bhujia,  mixture, chabena and similar edible preparations in ready for consumption  form
47.2202 90 10Soya milk drinks
48.2202 90 20Fruit pulp or fruit juice based  drinks
49.2202 90 90Tender coconut water put up in unit container and bearing a registered brand name
50.2202 90 30Beverages containing milk
51.2515 12 10Marble and travertine  blocks
52.2516Granite blocks
53.28Anaesthetics
54.28Potassium Iodate
55.28Steam
56.28Micronutrients, 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,  1985
57.2801 20Iodine
58.2847Medicinal grade hydrogen  peroxide
59.29Gibberellic acid
60.3001Glands 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  included

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
61.3002Animal 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 products
62.3003Medicaments (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  medicaments
63.3004Medicaments (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  sale
64.3005Wadding, 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  purposes
65.3006Pharmaceutical 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]
66.3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as  fertilizers
67.3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as  fertilizers
68.3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as  fertilizers
69.3105Mineral 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 fertilizers
70.3215Fountain pen ink
71.3215Ball pen ink
72.3306 10 10Tooth powder
73.3307 41 00Odoriferous agarbattis]preparationswhich   operateby   burning[otherthan

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
74.29, 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

75.3406Candles, tapers and the like
76.3701Photographic plates and film for x-ray for medical  use
77.3705Photographic plates and films, exposed and developed, other than cinematographic film
78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
79.3818Silicon wafers
80.3822All diagnostic kits and  reagents
81.3926Feeding bottles
82.3926Plastic beads
83.4007Latex Rubber Thread
84.4014Nipples of feeding bottles
85.4015Surgical rubber gloves or medical examination rubber   gloves
86.4107Leather 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 4114
87.4112Leather 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  4114
88.4113Leather 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  4114
89.4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised  leather
90.4115Composition 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  flour
91.4203Gloves specially designed for use in  sports
92.44 or any ChapterThe 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;

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
f.    Bagasse Board; and

g.    Cotton Stalk Particle Board

h.   Particle/fibre   board    manufactured    from   agricultural   crop residues

93.4404Hoopwood; 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  like
94.4405Wood wool; wood flour
95.4406Railway or tramway sleepers (cross-ties) of  wood
96.4408Sheets 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]
97.4415Packing 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 wood
98.4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof,  of wood, including staves
99.4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of  wood
100.4420Wood 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   94
101.4421Other 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]
102.4501Natural cork, raw or simply  prepared
103.4601Plaits 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  materials
104.4602Basketwork, wickerwork and other articles, made directly  to  shape  from plaiting materials or made up from goods of  heading  4601;  articles of loofah
105.4701Mechanical wood pulp

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
106.4702Chemical wood pulp, dissolving  grades
107.4703Chemical wood pulp, soda or sulphate, other than dissolving   grades
108.4704Chemical wood pulp, sulphite, other than dissolving  grades
109.4705Wood pulp obtained by a combination of mechanical and chemical pulping processes
110.4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic  material
111.4707Recovered (waste and scrap) paper or  paperboard
112.4802Uncoated 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 paperboard
113.4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that  of heading 4802 or 4803
114.4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this   Chapter
115.4806 20 00Greaseproof papers
116.4806 40 10Glassine papers
117.4807Composite 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   sheets
118.4808Paper 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  4803
119.4810Paper 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   size
120.4811Aseptic packaging paper
121.4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper  stationery
122.4819Cartons, boxes and cases of corrugated paper or paper   board
123.4820Exercise book, graph book, & laboratory note book and   notebooks
124.4823Paper pulp moulded trays
125.48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
126.4904 00 00Music, printed or in manuscript, whether or not bound or   illustrated
127.4906 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  foregoing

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
128.4907Unused 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  title
129.4908Transfers (decalcomanias)
130.4909Printed or illustrated postcards; printed cards bearing  personal  greetings, messages or announcements, whether or not illustrated, with  or without envelopes or  trimmings
131.4910Calendars of any kind, printed, including calendar  blocks
132.4911Other 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  devices
133.5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool
134.5602Felt, whether or not impregnated, coated, covered or   laminated
135.5603Nonwovens, whether or not impregnated, coated, covered or   laminated
136.5604Rubber 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  plastics
137.5605Metallised 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 thread
138.5606Gimped 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-yarn
139.5607Twine, cordage, ropes and cables, whether or  not  plaited  or braided  and whether or not impregnated, coated, covered or sheathed  with  rubber or plastics
140.5608Knotted netting of twine, cordage or rope; made up fishing nets and  other made up nets, of textile  materials
141.5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or  included
142.5701Carpets and other textile floor coverings, knotted, whether or not made up
143.5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”,  “Schumacks”, “Karamanie” and similar hand-woven  rugs
144.5703Carpets and other textile floor coverings, tufted, whether or not made    up

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
145.5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
146.5705Other 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   handloom
147.5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806
148.5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149.5803Gauze, other than narrow fabrics of heading  5806
150.5804Tulles 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 6006
151.5805Hand-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  up
152.5806Narrow woven fabrics, other than goods of heading 5807;  narrow  fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
153.5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not  embroidered
154.5808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and  similar articles
155.5809Woven 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]
156.5810Embroidery 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]
157.5811Quilted 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  5810
158.5901Textile 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 foundations
159.5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
160.5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading  5902
161.5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162.5905Textile wall coverings
163.5906Rubberised textile fabrics, other than those of heading   5902
164.5907Textile fabrics otherwise impregnated, coated or  covered;  painted canvas being theatrical scenery, studio back-cloths or the  like
165.5908Textile 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  impregnated
166.5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other  materials
167.5910Transmission or conveyor belts or belting, of textile material, whether   or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other  material
168.5911Textile 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  articles
169.61Articles of apparel and clothing accessories, knitted  or crocheted,  of  sale value exceeding Rs. 1000 per  piece
170.62Articles of apparel and clothing accessories,  not  knitted or  crocheted,  of sale value exceeding Rs. 1000 per  piece
171.63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per  piece
172.6601Umbrellas and sun umbrellas (including  walking-stick  umbrellas, garden umbrellas and similar  umbrellas)
173.6602Walking-sticks, seat-sticks, whips, riding-crops and the   like
174.6603Parts, trimmings and accessories of articles of heading 6601 or   6602

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
175.6701Skins 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)
176.68Sand lime bricks
177.6815Fly ash bricks and fly ash  blocks
178.7015 10Glasses for corrective spectacles and flint  buttons
179.7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and  lanterns
180.7310 or 7326Mathematical sharpenersboxes,geometryboxesandcolourboxes,pencil
181.7317Animal shoe nails
182.7319Sewing needles
183.7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
184.7323Table, kitchen or other household articles of iron & steel;   Utensils
185.7418Table, kitchen or other household articles of copper;   Utensils
186.7615Table, kitchen or other household articles of aluminium;   Utensils
187.8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades  therefor
188.8214Paper knives, Pencil sharpeners and blades  therefor
189.8215Spoons, forks, ladles, skimmers, cake-servers,  fish-knives,  butter- knives, sugar tongs and similar kitchen or  tableware
190.8401Fuel elements (cartridges), non-irradiated, for nuclear   reactors
191.8408Fixed Speed Diesel Engines of power not exceeding   15HP
192.8413Power 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   pumps
193.8414 20 10Bicycle pumps
194.8414 20 20Other hand pumps
195.8414 90 12Parts of air or vacuum pumps and compressors of bicycle   pumps
196.8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground  rollers
197.8433Harvesting 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 8437
198.8434Milking machines and dairy  machinery
199.8436Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical  or thermal equipment; poultry incubators and  brooders
200.8452Sewing machines
201.8479Composting Machines
202.8517Telephones for cellular networks or for other wireless   networks

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
203.85Parts for manufacture of Telephones for cellular networks or for other wireless networks
204.8525 60Two-way radio (Walkie talkie) used by defence,  police  and  paramilitary forces etc.
205.8539LED lamps
206.87Electrically operated vehicles, including two and three wheeled electric motor vehicles
207.8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
208.8712Bicycles and other cycles (including delivery tricycles), not   motorized
209.8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of  8712
210.8716 20 00Self-loading or self-unloading trailers for agricultural   purposes
211.8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the  like);  animal drawn vehicles
212.90 or any other ChapterBlood glucose monitoring system (Glucometer) and test   strips
213.90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion   device
214.9001Contact lenses; Spectacle  lenses
215.9002Intraocular lens
216.9004Spectacles, corrective
217.9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out   instruments
218.9018Instruments and appliances used in medical, surgical, dental  or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing  instruments
219.9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration   apparatus
220.9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable  filters
221.9021Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the   body
222.9022Apparatus 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  light
223.9404Coir products [except coir  mattresses]
224.9404Products wholly made of quilted textile  materials
225.9405,

9405 50 31

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
226.9405LED lights or fixtures including LED  lamps

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
227.9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
228.9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic  toys]
229.9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and  Machines]
230.9506Sports goods other than articles and equipments for general physical exercise
231.9507Fishing 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   requisites
232.9608Pens [other than Fountain pens, stylograph  pens]
233.9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s  chalk
234.9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
235.9619Sanitary towels (pads) and tampons, napkins and napkin liners  for  babies and similar articles, of any  material
236.9701Paintings, 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  plaques
237.9702Original engravings, prints and  lithographs
238.9703Original sculptures and statuary, in any  material
239.9705Collections and collectors’ pieces of  zoological,  botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic   coins]
240.9706Antiques of an age exceeding one hundred  years
241.9804Other Drugs and medicines intended for personal  use
242.Lottery run by State  Governments

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

Explanation 2.-

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

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

 

 

 

Schedule III – 9%

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
1.0402 91 10,

0402 99 20

Condensed milk
2.1107Malt, whether or not roasted
3.1302Vegetable saps and extracts; pectic substances, pectinates and pectates;  agar-agar  and  other  mucilages and thickeners, whether or not modified, derived from vegetable  products.
4.1404 90 10Bidi wrapper leaves (tendu)
5.1404 90 50Indian katha
6.1517 10All goods i.e. Margarine,  Linoxyn
7.1520 00 00Glycerol, crude; glycerol waters and glycerol  lyes
8.1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
9.1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable  waxes
10.1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar  cubes
11.1702Other 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]
12.1704Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura,  batasha]
13.1901Preparations suitable for infants or  young  children,  put up for retail sale
14.1902Pasta, 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  prepared
15.1904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared  foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or  beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as  Murki]
16.1905 [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]

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
17.2101 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 mate
18.2103 90 10Curry paste
19.2103 90 30Mayonnaise and salad  dressings
20.2103 90 40Mixed condiments and mixed  seasoning
21.2104Soups    and    broths    and    preparations             therefor; homogenised composite food  preparations
22.2105 00 00Ice cream and other edible ice, whether or not containing cocoa
23.2106All 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]
24.2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar  or  other sweetening matter nor  flavoured
25.2207Ethyl alcohol and other spirits, denatured, of any strength
26.2209Vinegar and substitutes for vinegar obtained from  acetic acid
27.2503 00 10Sulphur recovered as by-product in refining of crude  oil
28.2619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or  steel
29.2620Slag, ash and residues (other than from  the manufacture of iron or steel)  containing  metals, arsenic or their compounds
30.2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal  waste
31.2707Oils 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), Naphthelene
32.2708Pitch and pitch coke, obtained from coal tar or from other mineral tars
33.2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by   weight

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
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]
34.2711Petroleum 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]
35.2712Petroleum 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 coloured
36.2713Petroleum coke, petroleum  bitumen  and  other residues of petroleum oils or of oils obtained from bituminous minerals
37.2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic  rocks
38.2715Bituminous 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)
39.28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]
40.29All organic chemicals other than giberellic  acid
41.30Nicotine polacrilex gum
42.3102Mineral or chemical fertilisers,  nitrogenous,  other  than those which are clearly not to be used  as  fertilizers
43.3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as  fertilizers
44.3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as  fertilizers
45.3105Mineral 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 fertilizers

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
46.3201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut  extract)
47.3202Synthetic organic tanning substances;  inorganic tanning substances; tanning preparations, whether  or not containing natural tanning substances (other than Enzymatic  preparations for pre-tanning)
48.3203Colouring 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  origin
49.3204Synthetic 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  defined
50.3205Colour lakes; preparations as specified in Note 3 to  this Chapter based on colour  lakes
51.3206Other 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 defined
52.3207Prepared 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  industry
53.3211 00 00Prepared driers
54.3212Pigments (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 sale
55.3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or  solid  (Fountain  pen ink and Ball pen ink)
56.3301Essential 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

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
citrus fruit, essential oils other than those  of  citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases
57.3302Mixtures 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]
58.3304 20 00Kajal pencil sticks
59.3305 9011, 3305 90 19Hair oil
60.3306 10 20Dentifices – Toothpaste
61.3401 [except 340130]Soap; organic  surface-active  products  and preparations for use as soap, in the form of  bars,  cakes, moulded pieces or shapes, whether or not containing soap
62.3404Artificial waxes and prepared  waxes
63.3407Preparations 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)
64.3501Casein, caseinates and other casein derivatives; casein glues
65.3502Albumins (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  derivatives
66.3503Gelatin (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 3501
67.3504Peptones and their derivatives; other  protein  substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya  protein
68.3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified  starches

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
69.3506Prepared 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  kg
70.3507Enzymes,  prepared enzymes
71.3601Propellant powders
72.3603Safety    fuses;   detonating    fuses;    percussion   or detonating caps; igniters; electric  detonators
73.3605Matches (other than handmade safety matches [3605  00 10])
74.3701Photographic 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)
75.3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised,  unexposed
76.3703Photographic                         paper, sensitised, unexposedpaperboardandtextiles,
77.3704Photographic plates, film, paper, paperboard and textiles, exposed but not  developed
78.3706Photographic plates and films, exposed  and  developed, whether or not  incorporating  sound  track or consisting only of sound track, for feature  films
79.3707Chemical 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 use
80.3801Artificial graphite;  colloidal  or  semi-colloidal graphite; preparations based on graphite or  other carbon in the form of pastes, blocks, plates or other semi-manufactures
81.3802Activated carbon; activated natural mineral products; animal black, including spent animal  black
82.3803 00 00Tall oil, whether or not  refined
83.3804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin  sulphonates
84.3805Gum, 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  constituent

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
85.3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86.3807Wood tar; wood tar oils; wood creosote;  wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or  on  vegetable pitch
87.3808Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar  products
88.3809Finishing 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  included
89.3810Pickling 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 rods
90.3812Prepared 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 rubber
91.3815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or  included
92.3816Refractory cements, mortars, concretes and similar compositions, other than products of heading  3801
93.3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or  2902
94.3818Chemical 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]
95.3821Prepared culture media for the development or maintenance of micro-organisms (including viruses  and the like) or of plant, human or animal  cells
96.3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty  alcohols
97.3824Prepared 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 included

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
98.3825Residual 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.]
99.3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous  minerals
100.3901 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 forms
101.3914Ion exchangers based on polymers of  headings 3901  to 3913, in primary forms
102.3915Waste, parings and scrap, of  plastics
103.3916Monofilament of which  any  cross-sectional  dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of  plastics
104.3917Tubes, pipes and hoses, and fittings  therefor,  of plastics
105.3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in  rolls
106.3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced,  laminated,  supported or similarly combined with other  materials
107.3921Other plates, sheets, film, foil and strip, of  plastics
108.3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
109.3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of  plastics
110.3925Builder’s wares of plastics, not elsewhere  specified
111.3926PVC Belt Conveyor, Plastic  Tarpaulin
112.4002Synthetic 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

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
113.4003Reclaimed rubber in primary forms or  in  plates,  sheets or strip
114.4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained  therefrom
115.4005Compounded rubber, unvulcanised, in primary forms  or in plates, sheets or strip
116.4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
117.4007Vulcanised rubber thread and cord, other than latex rubber thread
118.4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard  rubber
119.4009Tubes, pipes and hoses, of vulcanised rubber  other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
120.4010Conveyor   or                  transmission vulcanised rubberbeltsorbelting,of
121.4011Rear Tractor tyres and rear tractor tyre  tubes
122.4014Hygienic 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]
123.4015Articles of apparel and  clothing  accessories  (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber  [other  than Surgical gloves]
124.4202School satchels and bags other than of leather or composition leather
125.4202 12 10Toilet cases
126.4202 22 10Hand bags and shopping bags, of artificial plastic material
127.4202 22 20Hand bags and shopping bags, of  cotton
128.4202 22 30Hand bags and shopping bags, of  jute
129.4202 22 40Vanity bags
130.4202 29 10Handbags of other materials  excluding  wicker  work or basket work

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
131.4301Raw 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.
132.4302Tanned 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  4303
133.4304Artificial fur and articles thereof
134.4403Wood in the rough
135.4407Wood sawn or chipped
136.4408Sheets 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]
137.4409Wood (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- jointed
138.44 or any ChapterResin bonded bamboo mat board, with or without veneer in between
139.44 or any ChapterBamboo flooring tiles
140.4419Tableware and Kitchenware of  wood
141.4501Waste cork; crushed, granulated or ground  cork
142.4502Natural cork, debacked or roughly squared, or in rectangular (including square)  blocks,  plates,  sheets  or strip (including sharp-edged blanks for corks or stoppers)
143.4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144.4504Agglomerated cork (with or without a binding substance) and articles of agglomerated  cork
145.4803Toilet 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 sheets
146.4806

[Except 4806 20 00, 4806 40  10]

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

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
147.4809Carbon 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  sheets
148.4811Paper, 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]
149.4812Filter blocks, slabs and plates, of paper  pulp
150.4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes
151.4816Carbon 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 boxes
152.4817

[Except 4817 30]

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153.4818Toilet 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  fibres

154.4820Registers, 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]
155.4821Paper or paperboard labels of  all  kinds,  whether  or not printed
156.4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated   or hardened)

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
157.4823Other 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]
158.5401Sewing thread of manmade filaments, whether or not put up for retail sale
159.5402, 5404, 5406All synthetic filament yarn such as nylon, polyester, acrylic, etc.
160.5403, 5405, 5406All artificial filament yarn such as viscose rayon, Cuprammonium, etc.
161.5501, 5502Synthetic or artificial filament  tow
162.5503, 5504, 5506, 5507Synthetic or artificial staple  fibres
163.5505Waste of manmade fibres
164.5508Sewing thread of manmade staple  fibres
165.5509, 5510, 5511Yarn of manmade staple  fibres
166.6401Waterproof 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  processes
167.6402Other footwear with outer soles and uppers of rubber   or plastics
168.6403Footwear with outer soles of rubber,  plastics, leather  or composition leather and uppers of  leather
169.6404Footwear with outer soles of rubber,  plastics, leather  or composition leather and uppers of textile  materials
170.6405Other footwear
171.6406Parts 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  thereof
172.6501Hat-forms, hat bodies and hoods of felt, neither  blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of  felt
173.6502Hat-shapes, plaited or made by assembling strips of  any material, neither blocked to shape, nor with made brims, nor lined, nor  trimmed
174.6504 00 00Hats and other headgear, plaited or made by  assembling strips of any material, whether  or  not  lined or trimmed
175.6505Hats 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 trimmed
176.6506Other headgear, whether or not lined or  trimmed

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
177.6507Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for  headgear
178.6804Millstones, 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  materials
179.6805Natural 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 up
180.6806Slag 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  69
181.6810Pre cast Concrete Pipes
182.6811Articles of asbestos-cement, of cellulose fibre-cement or the like
183.6902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous  earths
184.6903Other 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  earths
185.6906Salt Glazed Stone Ware  Pipes
186.6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or  china
187.6912Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay  lamps]
188.7001Cullet and other waste and scrap of glass; glass in the mass
189.7002Glass in balls (other than microspheres of heading 70.18), rods or tubes,  unworked
190.7010Carboys, 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  glass
191.7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other  than that of heading 7010 or  7018)

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
192.7015Clock 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  glasses
193.7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or  calibrated
194.7018Imitation 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 diameter
195.7019Glass fibres (including glass wool)  and  articles  thereof (for example, yarn, woven  fabrics)
196.7201Pig iron and spiegeleisen in pigs, blocks or other primary forms
197.7202Ferro-alloys
198.7203Ferrous 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 forms
199.7204Ferrous waste and scrap; remelting scrap ingots  of  iron or steel
200.7205Granules and powders, of pig iron, spiegeleisen,  iron  or steel
201.7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading  7203)
202.7207Semi-finished products of iron or non-alloy  steel
203.7208 to 7212All flat-rolled products of iron or non-alloy  steel
204.7213 to 7215All bars and rods, of iron or non-alloy  steel
205.7216Angles, shapes and sections of iron or non-alloy  steel
206.7217Wire of iron or non-alloy  steel
207.7218Stainless steel in ingots or other primary forms; semi- finished products of stainless  steel
208.7219, 7220All flat-rolled products of stainless  steel
209.7221, 7222All bars and rods, of stainless  steel
210.7223Wire of stainless steel
211.7224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy  steel
212.7225, 7226All flat-rolled products of other alloy  steel
213.7227, 7228All bars and rods of other alloy  steel.
214.7229Wire of other alloy steel

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
215.7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or  steel
216.7302Railway 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 rails
217.7303Tubes, pipes and hollow profiles, of cast  iron
218.7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
219.7305Other 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 steel
220.7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221.7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.7308Structures (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]
223.7309Reservoirs, 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  equipment
224.7310Tanks, 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 equipment
225.7311Containers for compressed or liquefied gas, of iron or steel
226.7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically  insulated

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
227.7313Barbed 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  steel
228.7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal  of iron  or steel
229.7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315  90
230.7316Anchors, grapnels and parts thereof, of iron or  steel
231.7317Nails, 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 copper
232.7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins,  washers  (including  spring washers) and similar articles, of iron or  steel
233.7319Sewing 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 included
234.7320Springs and leaves for springs, of iron and  steel
235.7321LPG stoves
236.7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or  steel
237.7325Other 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 system
238.7326Other 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 metal
239.7401Copper mattes; cement copper (precipitated  copper)
240.7402Unrefined copper; copper anodes for electrolytic refining
241.7403Refined copper and copper alloys,  unwrought

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
242.7404Copper waste and scrap
243.7405Master alloys of copper
244.7406Copper powders and flakes
245.7407Copper bars, rods and  profiles
246.7408Copper wire
247.7409Copper plates, sheets exceeding 0.12.5 mmandstrip,ofathickness
248.7410Copper foils
249.7411Copper tubes and pipes
250.7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.7413Stranded wires and cables
252.7415Nails, 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 copper
253.7419 91 00Metal castings
254.7501Nickel   mattes,   nickel   oxide   sinters   and             other intermediate products of nickel  metallurgy
255.7502Unwrought nickel
256.7503Nickel waste and scrap
257.7504Nickel powders and flakes
258.7505Nickel bars, rods, profiles and  wire
259.7506Nickel plates, sheets, strip and  foil
260.7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows,  sleeves)
261.7508Other articles of nickel
262.7601Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
263.7602Aluminium waste and  scrap
264.7603Aluminium powders and  flakes
265.7604Aluminium bars, rods and  profiles
266.7605Aluminium wire
267.7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268.7607Aluminium 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 mm
269.7608Aluminium tubes and pipes
270.7609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
271.7610

[Except 7610 10 00]

Aluminium    structures    (excluding                      prefabricated buildings  of  heading  94.06  and  doors,  windows and

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
their  frames  and  thresholds for  doors  under  7610 10

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

272.7611Aluminium 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  equipment
273.7612Aluminium casks, drums, cans, boxes,  etc.
274.7613Aluminium containers for  compressed  or  liquefied  gas
275.7614Stranded wires and cables
276.7616Other articles of aluminium
277.7801Unwrought lead
278.7802Lead waste and scrap
279.7804Lead plates, sheets, strip and foil; lead powders and flakes
280.7806Other articles of lead (including sanitary fixtures and Indian lead seals)
281.7901Unwrought zinc
282.7902Zinc waste and scrap
283.7903Zinc dust, powders and  flakes
284.7904Zinc bars, rods, profiles and  wire
285.7905Zinc plates, sheets, strip and  foil
286.7907Other articles of zinc including sanitary  fixtures
287.8001Unwrought tin
288.8002Tin waste and scrap
289.8003Tin bars, rods, profiles and wire
290.8007Other articles of tin
291.8101 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  scrap
292.8113Cermets and articles thereof, including waste and  scrap
293.8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw  blades)
294.8203Files, rasps, pliers (including cutting pliers), pincers, tweezers,   metal   cutting   shears,   pipe-cutters,    bolt

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
croppers, perforating punches and similar hand  tools
295.8204Hand-operated spanners and wrenches (including torque meter wrenches but not including  tap wrenches); interchangeable spanner sockets, with or without handles
296.8205Hand 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  frameworks
297.8206Tools of two or more of the headings 8202 to 8205,   put up in sets for retail sale
298.8207Interchangeable 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  tools
299.8208Knives and cutting blades, for machines or for mechanical appliances
300.8209Plates,  sticks, tips and the like for tools,  unmounted,  of cermets
301.8210 00 00Hand-operated mechanical appliances,  weighing  10  kg or less, used in the preparation, conditioning or serving of food or drink
302.8213 00 00Scissors, tailors’ shears and similar shears, and blades therefor
303.8301Padlocks 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  metal
304.8306Bells, 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 metal
305.8307Flexible tubing of base metal, with or without  fittings
306.8308Clasps, 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  metal
307.8309Stoppers, caps and lids (including crown corks, screw caps   and   pouring   stoppers),   capsules   for   bottles,

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
threaded bungs, bung covers, seals and other packing accessories, of base metal
308.8311Wire, 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  spraying
309.8401Nuclear   reactors; isotopes separationmachineryandapparatusfor
310.8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
311.8403Central heating boilers other than those of heading 8402
312.8404Auxiliary 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 units
313.8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
314.8406Steam turbines and other vapour  turbines
315.8410Hydraulic turbines, water wheels, and regulators therefor
316.8411Turbo-jets, turbo-propellers and other gas turbines – turbo-jets
317.8412Other 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]
318.8416Furnace burners for liquid fuel, for  pulverised  solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319.8417Industrial or laboratory furnaces and ovens, including incinerators, non-electric
320.8419 20Medical, surgical or laboratory  sterilizers
321.8420Calendering or other rolling machines, other than for metals or glass, and cylinders  therefor
322.8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids  or  gases

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
323.8422 20 00, 8422 30 00, 8422  40

00, 8522 90 [other than 8422  11

00, 8422 19 00]

Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or  other  containers; machinery for  capsuling  bottles,  jars, tubes and similar containers; other packing or  wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing  machines]
324.8423Weighing 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]
325.8424Mechanical 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]
326.8425Pulley tackle and hoists other than  skip  hoists; winches and capstans; jacks
327.8426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers  and  works  trucks  fitted with a crane
328.8431Parts suitable for use solely or principally with the machinery of headings 8425 to  8430
329.8435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
330.8438Machinery, 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 oils
331.8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or  paperboard
332.8440Book-binding   machinery,   including   book-sewing machines
333.8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all  kinds
334.8442Machinery, 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)

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
335.8443Printing 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]
336.8444Machines for extruding, drawing, texturing or cutting man-made  textile materials
337.8445Machines 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 8447
338.8446Weaving machines (looms)
339.8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.8448Auxiliary 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)
341.8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for  making  hats
342.8451Machinery (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  fabrics
343.8453Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear   or

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
other articles of hides, skins or leather, other than sewing machines
344.8454Converters, ladles, ingot  moulds  and  casting machines, of a kind used in metallurgy or in metal foundries
345.8455Metal-rolling mills and rolls  therefor
346.8456Machine-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  processes
347.8457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348.8458Lathes (including turning centres) for removing  metal
349.8459Machine-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  8458
350.8460Machine-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 8461
351.8461Machine-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 included
352.8462Machine-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  above
353.8463Other machine-tools for working metal, or cermets, without  removing material
354.8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
355.8465Machine-tools (including machines for nailing, stapling, glueing or  otherwise  assembling)  for working wood, cork, bone, hard rubber, hard plastics   or similar hard materials
356.8466Parts and accessories suitable for use solely or principally  with  the  machines  of  headings  8456   to

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
8465 including work or tool holders, self-opening dieheads,         dividing    heads    and   other   special attachments for the machines; tool holders for  any  type of tool, for working in the  hand
357.8467Tools for working in the  hand,  pneumatic,  hydraulic or with self-contained electric or non-electric  motor
358.8468Machinery 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  appliances
359.8470Calculating 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 registers
360.8471Automatic 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 included
361.8472Perforating or stapling machines (staplers), pencil sharpening machines
362.8473Parts and accessories (other than covers,  carrying  cases and the like) suitable for use  solely  or  principally with machines of headings 8470 to  8472
363.8474Machinery 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  sand
364.8475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
365.8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this  Chapter
366.8479Machines 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)]

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
367.8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral  materials, rubber or plastics
368.8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.8482Ball bearing, Roller Bearings
370.8486Machines 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 accessories
371.8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other  electrical  features not specified or included elsewhere in this  chapter
372.8501Electric motors and generators (excluding generating sets)
373.8502Electric generating sets and rotary  converters
374.8503Parts suitable for use solely or principally with the machines of heading 8501 or  8502
375.8504Transformers    Industrial     Electronics;                         Electrical Transformer; Static Convertors  (UPS)
376.8505Electro-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 heads
377.8514Industrial 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 loss
378.8515Electric (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  cermets
379.8517Telephone 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

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
8443, 8525, 8527 or 8528
380.8518Microphones 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;
381.8521Video recording or reproducing apparatus, whether or not incorporating a video tuner
382.8523Discs, 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 37
383.8525Closed-circuit  television (CCTV)
384.8528Computer monitors not exceeding 17 inches, Set top Box for Television (TV)
385.8532Electrical capacitors, fixed, variable or adjustable (pre-set)
386.8533Electrical     resistors     (including     rheostats                    and potentiometers), other than heating  resistors
387.8534 00 00Printed Circuits
388.8535Electrical 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  volts
389.8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or  8537
390.8539Electrical Filaments or discharge  lamps
391.8540Thermionic, 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)
392.8541Diodes, transistors and similar  semi-conductor  devices; photosensitive semi-conductor devices; light- emitting diodes (LED);  mounted  piezo-electric crystals
393.8542Electronic  integrated circuits
394.8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395.8544Winding Wires; Coaxial cables; Optical  Fiber
396.8545Carbon electrodes

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
397.8546Electrical insulators of any  material
398.8548Waste 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  Chapter
399.8609Containers (including containers for the transport of fluids) specially designed and  equipped  for  carriage by one or more modes of transport [including refrigerated containers]
400.8703Cars 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.

401.8704Refrigerated motor vehicles
402.8708Following parts of tractors  namely:

a.    Rear Tractor wheel rim,

b.   tractor centre housing,

c.    tractor housing transmission,

d.   tractor support front axle

403.8715Baby carriages and parts  thereof
404.8801Balloons and dirigibles, powered aircraftglidersandothernon-
405.8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts  thereof
406.8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts  thereof
407.8908 00 00Vessels and other floating structures for breaking  up
408.9001Optical 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 worked
409.9002Lenses, 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]

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
410.9003Frames and mountings for spectacles, goggles or the like, and parts thereof
411.9004Spectacles [other than corrective]; goggles and  the  like, corrective, protective or  other
412.9016Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]
413.9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter
414.9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or  other  mechanical properties of materials (for example,  metals, wood, textiles, paper,  plastics)
415.9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these  instruments
416.9026Instruments 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  9032
417.9027Instruments 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); microtomes
418.9028Gas, liquid or electricity supply or production meters, including calibrating meters  therefor
419.9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like;  speed  indicators and tachometers, other than those  of  heading 9014 or 9015;  stroboscopes
420.9030Oscilloscopes, 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 radiations
421.9031Measuring or checking instruments, appliances and machines,  not  specified or  included elsewhere  in this

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
Chapter; profile projectors
422.9032Automatic regulating or controlling instruments and apparatus
423.9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter  90
424.9103Clocks with watch movements, excluding clocks of heading 9104
425.9105Other clocks
426.9109Clock movements, complete and  assembled
427.9114Other clock parts
428.9110Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock  movements
429.9112Clock cases, and parts thereof
430.9301Military weapons other than revolvers,  pistols
431.9303Other 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)
432.9304Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading  9307
433.9305Parts and accessories of articles of headings 9301 to 9304
434.9306Bombs, 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  wads
435.9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths  therefor
436.9402Medical, 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  articles
437.9403Bamboo furniture
438.9404Coir mattresses, cotton pillows, mattress and  quilts
439.9406Prefabricated buildings
440.9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories  thereof)
441.9506Swimming pools and padding  pools

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
442.9606 21 00, 9606 22 00, 9606  29,

9606 30

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.9603 [other than 9603 10 00]Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads  and  rollers;  squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without  handles]
444.9604 00 00Hand sieves and hand  riddles
445.9605Travel sets for personal toilet, sewing or shoe or  clothes cleaning
446.9607Slide fasteners and parts  thereof
447.9608Fountain pens, stylograph pens and other  pens
448.9610 00 00Boards, with writing or drawing surface,  whether  or not framed
449.9612Typewriter 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 boxes
450.9620 00 00Monopods, bipods, tripods and similar  articles
451.9801All 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

 

 

 

S.

No.

Chapter / Heading /  Sub-heading

/ Tariff item

Description of Goods
(1)(2)(3)
or consumable stores  are  essential  for  the maintenance of  the  plant or project mentioned in (1)  to (6) above.
452.9802Laboratory chemicals
453.Any ChapterGoods which are not specified in Schedule I, II, IV, V or VI

 

Schedule IV – 14%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
1.1703Molasses
2.1704Chewing gum / bubble gum and white chocolate, not containing   cocoa
3.1804Cocoa butter, fat and oil
4.1805Cocoa powder, not containing added sugar or sweetening   matter
5.1806Chocolates and other food preparations containing  cocoa
6.1901 90 [other

than 1901 10,

1901 20 00]

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere  specified  or  included [other than preparations for infants or young children, put up  for retail sale and mixes and doughs for the  preparation  of  bakers’  wares of heading 1905]
7.1905 32Waffles and wafers coated with chocolate or containing   chocolate
8.2101 11, 2101 12

00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with  a  basis  of  coffee
9.2106Food 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  powder
10.2106 90 20Pan masala
11.2202 90 90Other non-alcoholic  beverages
12.2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
13.2401Unmanufactured tobacco; tobacco refuse [other than tobacco   leaves]
14.2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
15.2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco  extracts  and essences [including biris]
16.2515 12 20, 2515

12 90

Marble and travertine, other than  blocks
17.2516 12 00Granite, other than blocks
18.2523Portland cement, aluminous cement, slag  cement,  super  sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
19.2710Avgas
20.3208Paints 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 Chapter
21.3209Paints and varnishes (including enamels and  lacquers)  based  on synthetic polymers or chemically modified natural polymers, dispersed  or dissolved in an aqueous  medium
22.3210Other paints and varnishes (including enamels,  lacquers  and distempers); prepared water pigments of a kind used  for  finishing  leather
23.3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like,  in tablets, tubes, jars,  bottles, pans or   in similar forms or packings
24.3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations  for facades, indoor walls, floors, ceilings or the  like
25.3303Perfumes and toilet waters
26.3304Beauty 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]
27.3305 [other than

3305 9011, 3305

90 19]

All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair  oil]
28.3306 [other than

3306 10 10, 3306

10 20]

Preparations for oral or dental hygiene, including  and  powders;  yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder  or toothpaste)]
29.3307Pre-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,

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
Personal  deodorants and antiperspirants
30.3401 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  detergent
31.3402Organic 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  3401
32.3403Lubricating 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  minerals
33.3405Polishes 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  3404
34.3407Modelling pastes, including those put up for children’s   amusement
35.3602Prepared explosives, other than propellant powders; such as Industrial explosives
36.3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
37.3606Ferro-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  lighters
38.3811Anti-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 oils
39.3813Preparations   and    charges extinguishing grenadesforfire-extinguishers;chargedfire-
40.3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish  removers
41.3819Hydraulic 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   minerals
42.3820Anti-freezing preparations and prepared de-icing  fluids
43.3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of  plastics

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
44.3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of  plastics
45.3926 [other than

3926 40 11, 3926

90 10]

Other articles of plastics and articles of other  materials  of  headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]
46.4011New 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]
47.4012Retreaded or used tyres and  flaps
48.4013Inner 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]
49.4016 [other than

4016 92 00]

Other articles of vulcanised rubber other than hard rubber (other than erasers)
50.4017Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard  rubber
51.4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
52.4202Trunks, 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]
53.4203Articles of apparel and clothing accessories, of  leather  or  of composition leather
54.4205Other articles of leather or of composition  leather
55.4206Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons
56.4303Articles of apparel, clothing accessories and other articles of   furskin
57.4304Articles of artificial fur
58.4410Particle 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 boards

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
59.4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified   boards
60.4412Plywood, veneered panels and similar laminated  wood
61.4413Densified wood, in blocks, plates, strips, or profile  shapes
62.4414Wooden frames for paintings, photographs, mirrors or similar   objects
63.4418Builders’ joinery and carpentry of wood, including  cellular  wood  panels, assembled flooring panels, shingles and  shakes
64.4421Wood paving blocks, articles of densified wood not elsewhere included  or specified, Parts of domestic decorative articles used as tableware and kitchenware
65.4814Wall paper and similar wall coverings; window transparencies of   paper
66.6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67.6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
68.6704Wigs, 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  included
69.6801Setts, curbstones and flagstones, of natural stone (except   slate)
70.6802Worked 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 stone
71.6803Worked slate and articles of slate or of agglomerated   slate
72.6807Articles of asphalt or of similar material (for example, petroleum  bitumen or coal tar pitch)
73.6808Panels, 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  binders
74.6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not  ornamented
75.6810Articles 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  engineering
76.6812Fabricated 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 6813

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
77.6813Friction 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   materials
78.6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
79.6815Articles of stone or of other mineral substances  (including  carbon  fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included
80.6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous   earths
81.6904Ceramic flooring blocks, support or filler tiles and the   like
82.6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
83.6906Ceramic pipes, conduits, guttering and pipe  fittings
84.6907Ceramic flags and paving, hearth or  wall tiles; ceramic mosaic cubes  and the like,  whether or not on a backing; finishing   ceramics
85.6909Ceramic 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 goods
86.6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary  fixtures
87.6913Statuettes and other ornamental ceramic  articles
88.6914Other ceramic articles
89.7003Cast glass and rolled glass, in sheets or profiles, whether or not having  an absorbent, reflecting or non-reflecting layer, but not  otherwise  worked
90.7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise   worked
91.7005Float glass and surface ground or polished glass, in sheets, whether or  not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
92.7006 00 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 materials
93.7007Safety glass, consisting of toughened (tempered) or laminated   glass
94.7008Multiple-walled insulating units of  glass
95.7009Glass mirrors, whether or not framed, including rear-view   mirrors
96.7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps,  cathode-ray  tubes  or  the like

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
97.7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically  worked
98.7016Paving 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 forms
99.7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and   lanterns]
100.7321Stoves [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  steel
101.7322Radiators 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 steel
102.7324Sanitary ware and parts thereof of iron and  steel
103.7418All goods other than utensils i.e. sanitary ware and parts thereof  of copper
104.7419Other 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 00
105.7610 10 00Doors, windows and their frames and thresholds for   doors
106.7615All goods other than utensils i.e. sanitary ware and parts   thereof
107.8212Razors and razor blades (including razor blade blanks in   strips)
108.8214Other 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]
109.8302Base 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  metal
110.8303Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base   metal
111.8304Filing 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  9403
112.8305Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips,  indexing tags and similar office articles, of base metal; staples    in

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
strips (for example, for offices, upholstery, packaging), of base   metal
113.8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those  of heading  9405
114.8407Spark-ignition reciprocating or rotary  internal  combustion  piston  engine
115.8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116.8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117.8413Pumps 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]

118.8414Air or vacuum pumps, air or other  gas  compressors  and  fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
119.8415Air-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   regulated
120.8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
121.8419Storage 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]
122.8422Dish  washing  machines,  household  [8422  11  00]  and  other [8422 19

00]

123.8423Electric 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   kinds
124.8424Fire extinguishers
125.8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
126.8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors,  teleferics)
127.8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
128.8430Other 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-blowers
129.8443Printers 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 nozzle
130.8450Household or laundry-type washing machines,  including  machines which both wash and dry
131.8472Other 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]
132.8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
133.8478Machinery for preparing or making up tobacco, not specified  or  included elsewhere in this  chapter
134.8479Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]
135.8483Transmission 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)
136.8484Gaskets 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  seals
137.8504Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138.8506Primary cells and primary  batteries
139.8507Electric accumulators, including separators therefor, whether or not rectangular  (including square)
140.8508Vacuum cleaners

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
141.8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading  8508
142.8510Shavers, hair clippers and hair-removing appliances,  with  self- contained electric motor
143.8511Electrical 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 engines
144.8512Electrical lighting or signalling equipment (excluding  articles  of  heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor  vehicles
145.8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading  8512
146.8516Electric 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  8545
147.8517ISDN  System [8517  69 10],  ISDN  Terminal  Adaptor [8517 69  20], X

25 Pads [8517 69 40]

148.8518Single 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]
149.8519Sound recording or reproducing  apparatus
150.8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or  8521
151.8525Transmission 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]
152.8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
153.8527Reception apparatus for radio-broadcasting,  whether or  not combined,  in the same housing, with  sound recording or reproducing apparatus or   a clock
154.8528Monitors 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]

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
155.8529Parts suitable for use solely or principally with the  apparatus  of  headings 8525 to 8528
156.8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations  or airfields (other than those of heading  8608)
157.8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those  of  heading 8512 or 8530
158.8536Electrical 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  cables
159.8537Boards, 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  8517
160.8539Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED   lamps]
161.8544Insulated (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]
162.8545Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)
163.8547Insulating 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  material
164.8702Motor vehicles for the transport of ten or more persons, including the driver
165.8703Motor 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]
166.8704Motor vehicles for the transport of goods [other  than  Refrigerated  motor vehicles]
167.8705Special 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)

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
168.8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169.8707Bodies (including cabs), for the motor vehicles of  headings  8701  to 8705
170.8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of  tractors]
171.8709Works 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  vehicles
172.8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such  vehicles
173.8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;  side-cars
174.8714Parts and accessories of vehicles of headings 8711 and   8713
175.8716Trailers 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]
176.8802Aircrafts for personal use
177.8903Yachts and other vessels for pleasure or sports; rowing  boats  and  canoes
178.9004Goggles
179.9005Binoculars, monoculars, other optical telescopes, and mountings  therefor; other astronomical instruments and  mountings  therefor,  but  not including instruments for  radio-astronomy
180.9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge  lamps  of heading 8539
181.9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing  apparatus
182.9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and  reducers
183.9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes;  projection screens
184.9011Compound optical microscopes, including those for photomicrography cinephotomicrography  or microprojection
185.9012Microscopes other than optical microscopes; diffraction   apparatus
186.9013Liquid 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 Chapter

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
187.9014Direction finding compasses; other navigational instruments and appliances
188.9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological,  meteorological  or  geophysical instruments and appliances, excluding compasses;   rangefinders
189.9016Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights
190.9022Apparatus 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 light
191.9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
192.9101Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with  precious  metal
193.9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading  9101
194.9104Instrument  panel  clocks  and  clocks  of  a similar type     for  vehicles, aircraft, spacecraft or vessels
195.9106Time 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)
196.9107Time switches with clock or watch movement or with synchronous  motor
197.9108Watch movements, complete and  assembled
198.9110Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements,  assembled;  rough  watch movements
199.9111Watch cases and parts  thereof
200.9112Cases for other than clocks, and parts  thereof
201.9113Watch straps, watch bands and watch bracelets, and parts   thereof
202.9114Other watch parts
203.9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
204.9202Other string musical instruments (for example, guitars, violins,   harps)
205.9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
206.9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
207.9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars,   accordions)
208.9208Musical 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 instruments
209.9209Parts (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   kinds
210.9302Revolvers and pistols, other than those of heading 9303 or   9304
211.9401Seats (other than those of heading 9402), whether  or not  convertible  into beds, and parts thereof
212.9403Other furniture [other than bamboo furniture] and parts   thereof
213.9404Mattress 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  covered
214.9405Lamps 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   included
215.9504Video games consoles and  Machines
216.9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
217.9506Articles and equipment for general physical exercise, gymnastics, athletics
218.9508Roundabouts,   swings,    shooting   galleries    and   other                         fairground amusements; [other than travelling circuses and travelling   menageries]
219.9601Worked 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)
220.9602Worked 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 gelatin
221.9611Date, 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 sticks
222.9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and  wicks

 

 

 

S.

No.

Chapter / Heading / Sub- heading / Tariff itemDescription of Goods
(1)(2)(3)
223.9614Smoking pipes (including pipe bowls) and cigar  or cigarette  holders,  and parts thereof
224.9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
225.9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass  inners
226.9618Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window  dressing
227.9804All dutiable articles intended for personal  use
228.Lottery   authorized by State Governments

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

Explanation 2.-

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

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

 

Schedule V – 1.5%

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
1.7101Pearls, natural or cultured, whether or not worked or  graded  but  not  strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
2.7102Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or   bruted]
3.7103Precious 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]
4.7104Synthetic 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]

 

 

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
5.7105Dust and powder of natural or synthetic precious or semi-precious   stones
6.7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder  form
7.7107Base metals clad with silver, not further worked than   semi-manufactured
8.7108Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder  form
9.7109Base metals or silver, clad with gold, not further worked than semi- manufactured
10.7110Platinum, unwrought or in semi-manufactured forms, or in powder   form
11.7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12.7112Waste 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.
13.7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14.7114Articles of goldsmiths’ or silversmiths’ wares and  parts  thereof,  of  precious metal or of metal clad with precious  metal
15.7115Other articles of precious metal or of metal clad with precious   metal
16.7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or  reconstructed)
17.7117Imitation jewellery
18.7118Coin

 

 

 

Schedule VI – 0.125%

 

S.

No.

Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
1.7102Diamonds, non-industrial unworked or simply sawn, cleaved or   bruted
2.7103Precious stones (other than diamonds) and  semi-precious  stones,  unworked or simply sawn or roughly  shaped
3.7104Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly  shaped

 

Explanation. – For the purposes of this  notification,-

 

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

 

 

 

 

  • The phrase “registered brand name” means brand name or trade name, that is to say, a  name or a mark, such as symbol, monogram, label, signature or invented word or  writing  which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person  using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act,

 

  • “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to  the  Customs  Tariff Act, 1975 (51 of  1975).
  • The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this
  1. This notification shall come into force with effect on and from the 1st day of July,  2017.

Read Telangana GST Act 2017

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