NOTIFICATION NO.1/2017-STATE TAX (RATE)/SO 65 Bihar GST [F.NO.BI KRI-KAR/GST/VIVIDH-13/2017-1)], DATED 29-6-2017

By | June 29, 2017
(Last Updated On: May 14, 2018)

SECTION 9 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 

LEVY AND COLLECION OF TAX 

NOTIFIED RATE OF STATE TAX NOTIFIED UNDER SECTION 9(1)

NOTIFICATION NO.1/2017-STATE TAX (RATE)/SO 65 [F.NO.BI KRI-KAR/GST/VIVIDH-13/2017-1)]DATED 29-6-2017
[AS AMENDED UPTO DATE]

In exercise of the powers conferred by sub-section (1) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby notifies the rate of the State tax of-

(i)2.5 per cent. in respect of goods specified in Schedule I,
(ii)6 per cent in respect of goods specified in Schedule II,
(iii)9 per cent in respect of goods specified in Schedule III,
(iv)14 per cent in respect of goods specified in Schedule IV,
(v)1.5 per cent in respect of goods specified in Schedule V, and
(vi)0.125 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%

Sl. No.Chapter/Heading/Sub-heading/Tariff itemDescription of Goods
(1)(2)(3)
1.0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods other than fresh or chilled and put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE
2.0303, 0304, 0305, 0306, 0307, 0308All goods other than fresh or chilled and put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE
3.[***]
4.[***]
5.[***]
6.[***]
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,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
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.
13.0409Honey natural, put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
14.0410Animal, edible products of animal origin, not elsewhere specified or included
15.0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
16.0504All goods other than fresh or chilled and put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE

 

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 050790Ivory, 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, put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE
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,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
26.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE
27.0801Cashew nuts, whether or not shelled or peeled, desiccated coconuts
28.0802Areca nuts, dried whether or not shelled or peeled
29.0802, 0813Chestnuts (singhada), dried whether or not shelled or peeled
29A.0802Walnuts, whether or not shelled
30.08Makhana, dried whether or not shelled or peeled , put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE
30A.0804Mangoes sliced, dried
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
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
33A.0813Tamarind, dried
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 roasted, whether or not 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
37.0903Mate
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 10Ginger 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,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
46.1001Wheat and meslin put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
47.1002Rye put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
48.1003Barley put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
49.1004Oats put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
50.1005Maize (corn) put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
51.1006Rice put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
52.1007Grain sorghum put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
53.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
54.1101Wheat or meslin flour put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
55.1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
56.1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
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, Flour, flakes, granules and pellets of potatoes put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
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 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE
60.[***]
61.0713Guar 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 [***]
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
72.1210 20 00Hop cones, 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
75.1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) other than lac and shellac
76.1301Compounded asafoetida commonly known as heeng
76A.13Tamarind kernel powder
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, 1404 90 60Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked
78A.1404 or 3305Mehendi paste in cones
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 [***]
92.1702 or 1704Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa
93.1801Cocoa beans whole or broken, raw or roasted
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
99A.1905 or 2106Khakhra, plain chapatti or roti
100.1905 40 00Rusks, toasted bread and similar toasted products
100A.2106Roasted Gram ,idli/dosa batter, chutney powder
101.2106 90Sweetmeats
101A.2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,-
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE
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
103A.2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake
103B.2302Rice bran (other than de-oiled rice bran)
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 [***]
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 [***]
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 cotton seed oil cake
108.2307Wine lees; argol
109.2401Tobacco leaves
110.2502Unroasted iron pyrites
111.2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
112.2504Natural graphite
113.2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26
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), and alusite, 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 90Ecaussine and other calcareous monumental or building stone; alabaster other than marble and travertine
124.2516 Except 2516 11 00, 251612 00Porphyry, 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; granules 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

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 H3B03 (calculated on dry weight)
136.2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.2530Mineral substances not elsewhere specified or included.
138.26 other than 2619, 2620, 2621All 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
154.2616Precious metal ores and concentrates
155.2617Other ores and concentrates
156.2618Granulated slag (slag sand) from the manufacture of iron or steel
156A.2621Fly Ash
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
164.2710
(a)Kerosene oil PDS,
(b)The following bunker fuels for use in ships or vessels, namely,
i.IFO 180 CST
ii.IFO 380 CST
165.2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply [***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited
165A.2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers
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
180.30 or any ChapterDrugs 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
181A.30Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
182.3101All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name
182A.3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B.3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C.3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D.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
183.32Wattle extract, quebracho extract, chestnut extract
184.3202Enzymatic preparations for pre-tanning
185.3307 41 00Agarbatti, lobhan, dhoop batti, dhoop, sambhrani
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
187A.3915Waste, parings or scrap, of plastics
188.4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
188A.4004 00 00Waste, parings or scrap of rubber (other than hard rubber)
189.4011 30 00New pneumatic tyres, of rubber of a kind used on aircraft
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
191A.4017Waste or scrap of hard rubber
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
197A.4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (in cluding buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B.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
197C.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
197D.4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
197E.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
198.4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
198A.4601, 4602Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
198B.4707Recovered waste or scrap of paper or paperboard
199.4801Newsprint, in rolls or sheets
200.4823Kites, Paper mache articles
201.4901Brochures, leaflets and similar printed matter, whether or not in single sheets
201A.[***]
202.5004 to 5006Silk yarn
203.5007Woven fabrics of silk or of silk waste
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 man-made textile materials
218.5512 to 5516Woven fabrics of man-made staple fibres
218A.5605 00 10Real zari thread (gold) and silver thread, combined with textile thread
218B.5607Jute twine, coir cordage or ropes
218C.5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
218D.5609Products of coir
219.5702, 5703, 5705Coir mats, matting and floor covering
219A.5801Corduroy fabrics, velvet fabrics
219AA.5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
219B.5808Saree fall
220.5809, 5810Embroidery or zari articles, that is to say,- lmi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai
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
224.63 other than 6309Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece
224A.6309 or 6310Worn clothing and other worn articles; rags
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.
225A.6815Fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content
226.6901 00 10Bricks of fossil meals or similar siliceous earths
227.6904 10 00Building bricks
228.6905 10 00Earthen or roofing tiles
228A.7001Cullet or other waste or scrap of glass
229.7018Glass beads
230.84Pawan Chakki that is Air Based Atta Chakki
230A.8407 10 00, 8411Aircraft engines
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 farm type machinery and parts thereof
234.84, 85 or 94Following 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
(h)Photo voltaic cells, whether or not assembled in modules or made up into panels
234A.84 or 85E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338(E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
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
243A.88 or Any other chapterScientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads
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
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
257A.9404Cotton quilts of sale value not exceeding Rs. 1000 per piece
257B.9401 10 00Aircraft seats
258.9405 50 31Kerosene pressure lantern
259.9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles
259A.4016 or 9503Toy balloons made of natural rubber latex
259B.9507Fishing hooks
259C.9601Worked corals other than articles of coral
260.9603 other than 9603 10 00Broomsticks other than brooms consisting of twigs or other vegetable materials bound together, with or without handles
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.
263A.Any chapterRosaries, prayer beads or Hawan samagri
264.Any chapterBiomass briquettes
List 1 See S. No. 180 of the Schedule I
(1)Amikacin
(2)Amphotericin-B
(3)Amrinone
(4)Aprotinin
(5)Baclofen
(6)Bleomycin
(7)Busulphan
(8)BCG vaccine, Iopromide, Iotrolan
(9)Chlorambucil
(10)Chorionic Gonadotrophin
(11)Clindamycin
(12)Cyclophosphamide
(13)Dactinomycin
(14)Daunorubicin
(15)Desferrioxamine
(16)Dimercaprol
(17)Disopyramide phosphate
(18)Dopamine
(19)Eptifibatide
(20)Glucagon
(21)Hydroxyurea
(22)Isoprenaline
(23)Isoflurane
(24)Lactulose
(25)Lomustine
(26)Latanoprost
(27)Melphalan
(28)Mesna
(29)Methotrexate
(30)MMR (Measles, mumps and rubella) vaccine
(31)Mustin hydrochloride
(32)Pancuronium Bromide
(33)Praziquantel
(34)Protamine
(35)Quinidine
(36)Sodium Cromoglycate spin caps and cartridges
(37)Sodium Hyalauronatesterile 1% and 1.4% solution
(38)Somatostatin
(39)Strontium Chloride (85 Sr.)
(40)Thioguanine
(41)Tobramycin
(42)Tetanuslmmunoglobin
(43)Typhoid Vaccines:
(a)VI Antigen of Salmonella Typhi, and
(b)Ty21a cells and attenuated non-pathogenic strains of S.Typhi
(44)Tretinoin
(45)Tribavirin/Ribavirin
(46)Urokinase
(47)Ursodeoxycholic Acid
(48)Vancomycin
(49)Vasopressin
(50)Vecuronium Bromide
(51)Zidovudine
(52)5-Fluorouracil
(53)Pegulated Liposomal Doxorubicin Hydrochloride injection
(54)Ketoanalogue preparation of essential amino acids
(55)Pergolide
(56)Kit for bedside assay of Troponin-T
(57)Solution for storing, transporting, flushing donor organs for transplant
(58)Miltefosine
(59)Milrinone Lactate
(60)Methoxy Isobutile Isonitrile (MIBI)
(61)Haemophilus Influenzae Type b Vaccine
(62)Mycophenolate Sodium
(63)Verteporfin
(64)Daclizumab
(65)Ganciclovir
(66)Drotrecoginalfa (activated)
(67)Eptacogalfa activated recombinant coagulation factor VIIa
(68)Muromonab CD3
(69)Japanese encephalitis vaccine
(70)Valganciclovir
(71)Low molecular weight heparin
(72)Efavirenz
(73)Emtricitabine;
(74)Azathioprine;
(75)Antinomycin D;
(76)Cytosine Arabinoside (Cytarabine);
(77)Vinblastine Sulphate
(78)Vincristine;
(79)Eurocollins Solution;
(80)Everolimus tablets/dispersible tablets;
(81)Poractant alfa
(82)Troponin-I whole blood test kit;
(83)Blower/mister kit for beating heart surgery;
(84)Fluoro Enzyme Immunoassay Diagnostic kits.
(85)Tablet Telbivudine
(86)Injection Exenatide
(87)DTaP-IPV-Hibor PRP-T combined Vaccine
(88)Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)
(89)Injection Thyrotropin Alfa
(90)Injection Omalizumab
(91)Abatacept
(92)Daptomycin
(93)Entacevir
(94)Fondaparinux Sodium
(95)Influenza Vaccine
(96)Ixabepilone
(97)Lapatinib
(98)Pegaptanib Sodium injection
(99)Suntinib Malate
(100)Tocilizumab
(101)Agalsidase Beta
(102)Anidulafungin
(103)Capsofungin acetate
(104)Desflurane USP
(105)Heamostatic Matrix with Gelatin and human Thrombin
(106)Imiglucerase
(107)Maraviroc
(108)Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(109)Sorafenib tosylate
(110)Varenciline tartrate
(111)90 Yttrium
(112)Nilotinib
(113)Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(114)Micafungin sodium for injection
(115)Bevacizumab
(116)Raltegravir potassium
(117)Rotavirus Vaccine (Live Oral Pentavalent)
(118)Pneumococcal Polysaccharide Vaccine
(119)Temsirolimus Concentrate for infusion for injection
(120)Natalizumab
(121)Octreotide
(122)Somatropin
(123)Aurothiomalate Sodium
(124)Asparaginase
(125)Agglutinating Sera
(126)Anti-Diphtheria Normal Human Immunoglobulin
(127)Anti-human lymophocyte immunoglobulin IV
(128)Anti-human thymocyte immunoglobulin IV
(129)Anti-Pertussis Normal Human Immunoglobulin
(130)Anti-Plague serum
(131)Anti-Pseudomonas Normal Human Immunoglobulin
(132)Basiliximab
(133)Beractant Intra-tracheal Suspension
(134)Blood group sera
(135)Botulinum Toxin Type A
(136)Burn therapy dressing soaked in gel
(137)Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138)Bovine Albumin
(139)Bretyleum Tossylate
(140)Calcium Disodium Edetate
(141)Carmustine
(142)Cesium Tubes
(143)Calcium folinate
(144)Cholestyramine
(145)Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146)Cobalt-60
(147)Corticotrophin
(148)Cyanamide
(149)Diagnostic Agent for Detection of Hepatitis B Antigen
(150)Diagnostic kits for detection of HIV antibodies
(151)Diphtheria Antitoxin sera
(152)Diazoxide
(153)Edrophonium
(154)Enzyme linked Immunoabsorbent Assay kits ELISA KITS
(155)Epirubicin
(156)Fibrinogen
(157)Floxuridine
(158)Flucytosin
(159)Flecainide
(160)Fludarabine Phosphate
(161)Foetal Bovine Serum (FBS)
(162)Gadolinium DTPA Dimeglumine
(163)Gallium Citrate
(164)Gasgangrene Anti-Toxin Serum
(165)Goserlin Acetate
(166)Hepatitis B Immunoglobulin
(167)Hexamethylmelamine
(168)Hydralazine
(169)Idarubicine
(170)Idoxuridine
(171)Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(172)Inactivated rabies vaccine Human diploid cell
(173)Inactivated rabies vaccine Vero-cell
(174)Intravenous amino acids
(175)Intravenous Fat Emulsion
(176)Iopamidol
(177)Iohexol
(a)Indium(III) inbleomycin
(b)Indium 113 Sterile generator and elution accessories
(c)Indium 113 in brain scanning kit
(d)Indium 113 in liver scanning kit
(178)Iscador, CLIA diagnostic kits
(179)Levodopa with benserazine
(180)Lenograstim
(181)Meningococcoal A and C combined vaccine with diluant solvent
(182)Methicillin
(183)Metrizamide Inj with diluant
(184)Monocomponent insulins
(185)Mycophenolate Mofetil
(186)Normal Human plasma
(187)Normal Human immunoglobulin
(188)Nuclear magnetic resonance contrast agent
(189)Normal Human serum Albumin
(190)Penicillamine
(191)Pentamidine
(192)Penicillinase
(193)Poliomyelitis vaccine (inactivated and live)
(194)Potassium Aminobenzoate
(195)Porcine Insulin Zinc Suspension
(196)Prednimustine
(197)Porcine and Bovine insulin
(198)Purified Chick Embryo Cell Rabies Vaccine
(199)Pyridostigmine
(200)Pneumocystis cariniil F kits
(201)Prostaglandin El (PGE1)
(202)Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203)Radioisotope TI201
(a)Rabbit brains thromboplastin for PT test
(b)Reagent for PT tests
(c)Human Thrombin for TT tests
(204)Rabies immune globulin of equine origin
(205)Sevoflurane
(206)Recuronium Bromide
(207)Septopal beads and chains
(208)Sodium Arsenate
(209)Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210)Solution of Nucleotides and Nucliosides
(211)Specific Desensitizing Vaccine
(212)Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213)Strontium SR-89 Chloride
(214)Suxamethonium Chloride
(215)Selenium-75
(216)Teicoplanin
(217)Tetrofosmin
(218)Ticarcillin
(219)Tranexamic Acid
(220)Tocainide
(221)Tri-iodothyronine
(222)Triethylene Tetramine
(223)Thrombokinase
(224)Teniposide
(225)Trans- 1-diamino cyclohexane Oxalatoplatinum
(226)Ticarcillin Disodium and Potassium Clavulanate combination
(227)Vindesin Sulphate
(228)X-ray diagnostic agents, the following:—
(a)Propylidone
(b)Ethyliodophenylundecylate
(c)Iodipammide methyl glucamine
(d)Lipidollutra fluid
(e)Patentblue
(f)Zalcitabine
(229)Zoledronic Acid
(230)Anti-Haemophilic Factors Concentrate (VIII and IX)
List 2 See S.No.181 of the Schedule I
(1)Streptomycin
(2)Isoniazid
(3)Thiacetazone
(4)Ethambutol
(5)Sodium PAS
(6)Pyrazinamide
(7)Dapsone
(8)Clo-fazamine
(9)Tetracycline Hydrochloride
(10)Pilocarpine
(11)Hydrocortisone
(12)Idoxuridine
(13)Acetazolamide
(14)Atro-pine
(15)Homatroprn
(16)Chloroquine
(17)Amodiaquine
(18)Quinine
(19)Pyrimethamine
(20)Sulfametho pyrezine
(21)Diethyl Carbamazine
(22)Arteether or formulation of artemisinin
List 3 See S.No.257 of the Schedule I
(A)(1)Braille writers and braille writing instruments
(2)Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3)Canes, Electronic aids like the Sonic Guide
(4)Optical, Environmental Sensors
(5)Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
(6)Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
(7)Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8)Drafting, Drawing aids, tactile displays
(9)Specially adapted clocks and watches
(B)(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
(C)Artificial electronic larynx and spares thereof
(D)Artificial electronic ear (Cochlear implant)
(E)(1)Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
(2)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
(3)Braille paper
(4)All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5)Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes
(6)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
(7)Assistive listening devices, audiometers
(8)External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9)Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.

SCHEDULE II-6%

S. No.Chapter/Heading/Sub- heading/Tariff itemDescription of Goods
(1)(2)(3)
1.01012100, 010129Live horses
2.[***]
3.[***]
4.[***]
5.[***]
6.[***]
7.[***]
8.[***]
9.[***]
10.[***]
11.0402 91 10, 0402 99 20Condensed milk
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 [***]
15.0802Nuts, other dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), [***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) other than dried areca nuts
16.0804Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried
16A.0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried
17.0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled
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
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
32A.1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nilGST)
32AA.1704Sugar boiled confectionery
32B.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
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, glace or crystallised)
39.2007Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
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 (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
44.2103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
45.2106Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters [***]
46.2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form other than roasted gram, put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE
46A.2106 90 91Diabetic foods
46B.2201Drinking water packed in 20 litres bottles
47.2202 99 10Soya milk drinks
48.2202 99 20Fruit pulp or fruit juice based drinks
49.2202 99 90Tender coconut water put up in unit container and,—
(a)bearing a registered brand name; or
(b)bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE
50.2202 99 30Beverages containing milk
51.2515 12 10Marble and travertine blocks
52.2516Granite blocks
53.28Anaesthetics
54.28Potassium Iodate
55.28Steam
56.28 or 38Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57.2801 20Iodine
57A.2804 40 10Medical grade oxygen
57B.2809Fertilizer grade phosphoric acid
58.2847Medicinal grade hydrogen peroxide
59.29 or 3808 93Gibberellic 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
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. to 69[***]
70.3215All goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink
71.[***]
72.3306 10 10Tooth powder
73.3307 41 00Odoriferous preparations which operate by burning other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani
74.29, 30, 3301Following 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.
78A.3808The following Bio-pesticides, namely—
1.Bacillus thuringiensis var. israelensis
2.Bacillus thuringiensis var. kurstaki
3.Bacillus thuringiensis var. galleriae
4.Bacillus sphaericus
5.Trichoderma viride
6.Trichoderma harzianum
7.Pseudomonas fluoresens
8.Beauveriabassiana
9.NPV of Helicoverpaarmigera
10.NPV of Spodopteralitura
11.Neem based pesticides
12.Cymbopogan
79.3818Silicon wafers
80.3822All diagnostic kits and reagents
80A.3826Bio-diesel
81.3926Feeding bottles
82.3926Plastic beads
83.4007Latex Rubber Thread
84.4014Nipples of feeding bottles
85.4015Surgical rubber gloves or medical examination rubber gloves
85A.4016Rubber bands
86.[***]
87.[***]
88.[***]
89.4202 22 20Hand bags and shopping bags, of cotton
90.4202 22 30Hand bags and shopping bags, of jute
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;
f.Bagasse Board;
g.Cotton Stalk Particle Board; and
h.Particle/fibre board manufactured from agricultural crop residues
92A.44, 68, 83Idols of wood, stone including marble and metals other than those made of precious metals
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 forsimilar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, sliced 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
99A.4418Bamboo wood building joinery
99B.4419Tableware and Kitchenware 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.[***]
104.[***]
105.4701Mechanical wood pulp
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.[***]
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 paperboard
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
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 other than Duty Credit Scrips
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
132A.5401Sewing thread of manmade filaments, whether or not put up for retail sale
132B.5402, 5403, 5404, 5405, 5406Synthetic or artificial filament yarns
132C.5508Sewing thread of manmade staple fibres
132D.5509, 5510, 5511Yarn of manmade staple fibres
133.5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods
134.5602Felt, whether or not impregnated, coated, covered or laminated
135.5603Non-wovens, 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; [***] 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 other than jute twine, coir cordage or ropes
140.[***]
141.5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included other than products of coir
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
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 except Corduroy fabrics, velvet fabric, 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.[***]
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 other than saree fall
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, salma, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, gizai
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, salma, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, gizai
157.5811Quilted textile products in the piece, composed of one or more layers of textile materials as sembled 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
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
163.5906.Rubberised 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 fab-rics, 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
171.63 other than 6309Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece other than Worn clothing and other worn articles; rags
171A.6501Textile caps
171B.6505Hats (knitted/crocheted) or made up from lace or other textile fabrics
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
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 or Stone inlay work
176A.6802Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
177.6815[***] Fly ash blocks
177A.6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B.6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C.6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
177D.6913Statues and other ornamental articles
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 boxes, geometry boxes and colour boxes, pencil sharpeners
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
189A.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; metal bidriware
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
195A.8424Nozzles for drip irrigation equipment or nozzles for sprinklers
195B.8424Sprinklers; drip irrigation system including laterals; mechanical sprayers
196.8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers ; Parts 8432 90
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 ; Parts 8433 90 00
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, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines
201.8479Composting Machines
201A.8509Wet grinder consisting of stone as a grinder
202.8517Telephones for cellular networks or for other wireless networks
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)
207A.8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
208.8712Bicycles and other cycles (including delivery tricycles), not motorised
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
215.9003Frames and mountings for spectacles, goggles or the like, and parts thereof
216.9004Spectacles, corrective other than goggles for correcting vision
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
221.9021Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids
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
222A.9403Furniture wholly made of bamboo, cane or rattan
223.9404Coir products except coir mattresses
224.9404Products wholly made of quilted textile materials
224A.9404Cotton quilts of sale value exceeding Rs. 1000 per piece
225.9405, 9405 50 31Hurricane lanterns, Kerosene lamp/pressure lantern, petromax, glass chimney, and parts thereof
226.9405LED lights or fixtures including LED lamps
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, [***] and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
231A.9601Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)
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.
243.Any ChapterPermanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software

SCHEDULE III – 9%

S. No.Chapter/Heading/Sub-heading/Tariff itemDescription of Goods
(1)(2)(3)
1.[***]
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 other than tamarind kernel powder
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.[***]
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 other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery
12A.1804Cocoa butter, fat and oil
12B.1805Cocoa powder, not containing added sugar or sweetening matter
12C.1806Chocolates and other food preparations containing cocoa
13.1901 other than 1901 20 00Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included other than mixes and doughs for the preparation of bakers’ wares of heading 1905
14.[***]
15.1904 other than 1904 10 20All 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
16.1905Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
16A.2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
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.[***]
19.[***]
20.[***]
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
23.2106Food preparations not elsewhere specified or included other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods
24.2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles
24A.2202 91 00, 2202 99 90Other non-alcoholic beverages other than tender coconut water
25.2207Ethyl alcohol and other spirits, denatured, of any strength
26.2209Vinegar and substitutes for vinegar obtained from acetic acid
26A.2515 12 20, 2515 12 90Marble and travertine, other than blocks
26B.2516 12 00Granite, other than blocks
27.[***]
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 other than fly ash
30A.2706Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
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 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas other than kerosene PDS, petrol, diesel and ATF, not in GST
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 including Fertilizer grade Phosphoric acid
40.29All organic chemicals other than giberellic acid
41.30Nicotine polacrilex gum
42.3102Mineral or chemical fertilisers, nitrogenous, [***] 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
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; glass frit or other glass, in the form of powder, granules or flakes
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
54A.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
55.[***]
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 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
57A.3303Perfumes and toilet waters
58.3304Beauty 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
59.3305Preparations for use on the hair except Mehendi paste in Cones
60.3306Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages other than tooth powder
60A.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 other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani
61.3401Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
61A.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 other than Sulphonated castor oil, fish oil or sperm oil
61B.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
62.3404Artificial waxes and prepared waxes
62A.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
63.3407Modelling pastes, including those put up for children’s amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
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
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
71A.3602Prepared explosives, other than propellant powders; such as Industrial explosives
72.3603Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
72A.3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
73.3605Matches (other than handmade safety matches 3605 00 10)
73A.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
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, paperboard and textiles, sensitised, unexposed
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
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 other than bio-pesticides mentioned against S. No. 78A of Schedule II
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
89A.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
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
90A.3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
90B.3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
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
94A.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
94B.3820Anti-freezing preparations and prepared de-icing fluids
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 chemi-cal or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
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.[***]
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.[***]
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
104A.3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings 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
107A.3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware 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
111.3926Other articles of plastics and articles of other materials of headings 3901 to 3914 other than bangles of plastic, plastic beads and feeding bottles
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 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
114.4004Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)
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 belts or belting, of vulcanised rubber
121.4011Rear Tractor tyres and rear tractor tyre tubes
121A.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
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
123A.4016Other articles of vulcanised rubber other than hard rubber other than erasers, rubber bands
123B.4017Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C.4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
124.4202Trunks, 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, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper other than handbags and shopping bags, of cotton or jute
124A.4203Articles of apparel and clothing accessories, of leather or of composition leather other than gloves specially designed for use in sports
124B.4205Other articles of leather or of composition leather
124C.4206Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons
125.[***]
126.[***]
127.[***]
128.[***]
129.[***]
130.[***]
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
132A.4303Articles of apparel, clothing accessories and other articles of furskin
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
137A.4410Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards
137B.4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
137C.4412Plywood, veneered panels and similar laminated wood
137D.4413Densified wood, in blocks, plates, strips, or profile shapes
137E.4414Wooden frames for paintings, photographs, mirrors or similar objects
137F.4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes other than bamboo wood building joinery
137G.4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
138.44 or any ChapterResin bonded bamboo mat board, with or without veneer in between
139.44 or any ChapterBamboo flooring tiles
140.[***]
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 2000, 4806 40 10Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
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
150A.4814Wall paper and similar wall coverings; window transparencies of paper
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 30Envelopes, 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 exceed ing 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
153A.4819 20Cartons, boxes and cases of non-corrugated paper or paper board
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 stationery, 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)
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, kites, Paper mache articles
158.[***]
159.5402, 5404, 5406All goods other than synthetic filament yarns
160.5403, 5405, 5406All goods other than artificial filament yarns
161.5501, 5502Synthetic or artificial filament tow
162.5503, 5504, 5506, 5507Synthetic or artificial staple fibres
163.5505Waste of manmade fibres
163A.5601 22 00Cigarette Filter rods
164.[***]
165.[***]
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
170.6405Footwear, other
171.6406Footwear, parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
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 other than textile caps
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
175.6505Other 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
177.6507Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
177A.6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
177B.6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
177C.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
177D.6801Setts, curbstones and flagstones, of natural stone (except slate)
177E.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 power, of natural stone (including slate) other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
177F.6803Worked slate and articles of slate or of agglomerated slate
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 natural 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
180A.6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
180B.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
180C.6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented
181.6810Articles of cement, of concrete or of artificial stone, whether or not reinforced
182.6811Articles of asbestos-cement, of cellulose fibre-cement or the like
182A.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
182B.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
182C.6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
182D.6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content
182E.6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
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
184A.6904Ceramic flooring blocks, support or filler tiles and the like
184B.6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
185.6906Ceramic pipes, conduits, guttering and pipe fittings
185A.6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
185B.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
185C.6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
185D.6914Other ceramic articles
186.[***]
187.[***]
188.[***]
189.7002Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
189A.7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189B.7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189C.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
189D.7006 00 00Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
189E.7007Safety glass, consisting of toughened (tempered) or laminated glass
189F.7008Multiple-walled insulating units of glass
189G.7009Glass mirrors, whether or not framed, including rear-view mirrors
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
190A.7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
191.7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
191A.7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
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
192A.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
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 imitation jewellery; glass microsphers not exceeding 1 mm in diameter
195.7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
195A.7020Other articles of glass other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
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 mini- mum 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
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 1, 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 1, 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
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
233.7319[***] 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
235.7321Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
235A.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
236.7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
236A.7323, 9410Ghamella
236B.7324Sanitary ware and parts thereof, of iron and steel
237.7325Other cast articles of iron or steel
238.7326Other articles of iron or steel
239.7401Copper mattes; cement copper (precipitated copper)
240.7402Unrefined copper; copper anodes for electrolytic refining
241.7403Refined copper and copper alloys, unwrought
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 and strip, of a thickness exceeding 0.15 mm
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
252A.7418All goods other than table, kitchen or other household articles of copper; Utensils
253.7419Other articles of copper
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
262.7601Unwrought Aluminium
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)
271.7610Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures
272.7611Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 1, 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, cables, plaited bands and the like, of aluminium, not electrically insulated
275A.7615All goods other than table, kitchen or other household articles, of aluminium; Utensils
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 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, apping, threading, drilling, boring, broaching, milling, turning or crew driving), including dies for drawing or extruding metal, and rock trilling 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
301A.8212Razors and razor blades (including razor blade blanks in strips)
302.8213 00 00Scissors, tailors’ shears and similar shears, and blades therefor
302A.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 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
303A.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
303B.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
303C.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
303D.8305Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
304.[***]
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, threaded bungs, bung covers, seals and other packing accessories, of base metal
307A.8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
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
308A.84Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B.84 or 85Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
309.8401Nuclear reactors; machinery and apparatus for isotopes separation
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 other than aircraft engines
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
317A.8413Concrete pumps 8413 40 00, other rotary positive displacement pumps 8413 60
317B.8414Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps
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
320.8419Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric other than Solar water heater and system
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
323.8422 20 00, 8422 30 00, 8422 40 00, 8422 90 other than 8422 1100, 8422 19 00Machinery 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
325.8424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers
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
327A.8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment
327B.8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
327C.8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
327D.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
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 leadings 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)
335.8443Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof
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 yams; textile reeling or winding (including weft-winding) machines and machines for preparing textile yams 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 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 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 soded form and machines for processing such data, not elsewhere specified or included
361.8472Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) other than Braille typewriters, electric or non-electric
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
364A.8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
365.8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
365A.8478Machinery for preparing or making up tobacco, 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 Composting Machines
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
369A.8483Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws
369B.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
370.8486Machines and apparatus of a kind used solely or principally for the manufacture of semi-conductor boules or wafers, semi-conductor 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
375.8504Electrical transformers, static converters (for example, rectifiers) and inductors
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
376A.8506Primary cells and primary batteries
376B.8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
376C.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
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 8443, 8525, 8527 or 8528 other than telephones for cellular networks or for other wireless networks
380.8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set
380A.8519Sound recording or reproducing apparatus
381.8521Video recording or reproducing apparatus, whether or not incorporating a video tuner
381A.8522Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521
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), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
383A.8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B.8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
384.8528Computer monitors not exceeding 20 inches, Set top Box for Television (TV)
384A.8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
384B.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)
384C.8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
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 1000 volts
388A.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 fibre bundles or cables
388B.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
389.8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
390.8539Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps other than LED 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); mounts piezoelectric crystals
393.8542Electronic integrated circuits
394.8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395.8544Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
396.8545Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
397.8546Electrical insulators of any material
397A.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
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
399A.8702Buses for use in public transport which exclusively run on Bio-fuels
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, gliders and other non-powered aircraft
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
409.9002Optical elements, lenses, prisms, mirrors and other of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked other than intraocular lens
410.[***]
411.9004Spectacles other than corrective; goggles including those for correcting vision
411A.9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
411B.9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
411C.9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
411D.9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
411E.9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
411F.9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
411G.9012Microscopes other than optical microscopes; diffraction apparatus
411H.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
411-I.9014Direction finding compasses; other navigational instruments and appliances
411J.9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
412.9016Balances of a sensitivity of 5 cg or better, with or without weights
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
413A.9022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like
413B.9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
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 apparatus 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 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
423A.9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
423B.9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
424.9103Clocks with watch movements, excluding clocks of heading 9104
424A.9104Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
425.9105Other clocks
425A.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)
425B.9107Time switches with clock or watch movement or with synchronous motor
425C.9108Watch movements, complete and assembled
426.9109Clock movements, complete and assembled
427.9114Other clock or watch parts
428.9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
428A.9111Watch cases and parts thereof
429.9112Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
429A.9113Watch straps, watch bands and watch bracelets, and parts thereof
429B.9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
429C.9202Other string musical instruments (for example, guitars, violins, harps)
429D.9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E.9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F.9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
429G.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
429H.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
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
435A.9401 other than 9401 10 00Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof other than seats of a kind used for aircraft
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
437.9403Other furniture other than furniture wholly made of bamboo, cane or rattan and parts thereof
438.9404Mattress 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 other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts
438A.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 other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
439.9406Prefabricated buildings
440.9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
440A.9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
441.9506Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools other than sports goods
441A.9508Roundabouts, swings, shooting galleries and other fairground amusements; other than travelling circuses and travelling menageries
441B.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
442.9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.9603 other than 9603 10 00Brushes (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 [***]
448.9610 00 00Boards, with writing or drawing surface, whether or not framed
448A.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
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
449A.9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks
449B.9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
449C.9618Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing
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 tJhe substantial expansion of an existing unit, of a specified:

(1)industrial plant,
(2)irrigation project,
(3)power project,
(4)mining project,
(5)project for the exploration for oil or other minerals, and
(6)such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

452.9802Laboratory chemicals
452A.4011 70 00Tyre for tractors
452B.4013 90 49Tube for tractor tyres
452C.8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
452D.8413 81 90Hydraulic Pumps for Tractors
452E.8708 10 10Bumpers and parts thereof for tractors
452F.8708 30 00Brakes assembly and its parts thereof for tractors
452G.8708 40 00Gear boxes and parts thereof for tractors
452H.8708 50 00Transaxles and its parts thereof for tractors
452-I.8708 70 00Road wheels and parts and accessories thereof for tractors
452J.8708 91 00
(i)Radiator assembly for tractors and parts thereof
(ii)Cooling system for tractor engine and parts thereof
452K.8708 92 00Silencer assembly for tractors and parts thereof
452L.8708 93 00Clutch assembly and its parts thereof for tractors
452M.8708 94 00Steering wheels and its parts thereof for tractor
452N.8708 99 00Hydraulic and its parts thereof for tractors
452-O.8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.
452P.Any ChapterPermanent transfer of Intellectual Property (IP) right in respect of Information Technology software
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.[***]
3.[***]
4.[***]
5.[***]
6.[***]
7.[***]
8.[***]
9.[***]
10.2106 90 20Pan masala
11.[***]
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
15.2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences including biris
16.[***]
17.[***]
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.[***]
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.[***]
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.[***]
26.[***]
27.[***]
28.[***]
29.[***]
30.[***]
31.[***]
32.[***]
33.[***]
34.[***]
35.[***]
36.[***]
37.[***]
38.[***]
39.[***]
40.[***]
41.[***]
42.[***]
43.[***]
44.[***]
45.[***]
46.4011New pneumatic tyres, of rubber other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft
47.4012Retreaded or used tyres and flaps
48.[***]
49.[***]
50.[***]
51.[***]
52.[***]
53.[***]
54.[***]
55.[***]
56.[***]
57.[***]
58.[***]
59.[***]
60.[***]
61.[***]
62.[***]
63.[***]
64.[***]
65.[***]
66.[***]
67.[***]
68.[***]
69.[***]
70.[***]
71.[***]
72.[***]
73.[***]
74.[***]
75.[***]
76.[***]
77.[***]
78.[***]
79.[***]
80.[***]
81.[***]
82.[***]
83.[***]
84.[***]
85.[***]
86.[***]
87.[***]
88.[***]
89.[***]
90.[***]
91.[***]
92.[***]
93.[***]
94.[***]
95.[***]
96.[***]
97.[***]
98.[***]
99.[***]
100.[***]
101.[***]
102.[***]
103.[***]
104.[***]
105.[***]
106.[***]
107.[***]
108.[***]
109.[***]
110.[***]
111.[***]
112.[***]
113.[***]
114.8407Spark-ignition reciprocating or rotary internal combustion piston engine other than aircraft engines
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 [***]
118.[***]
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.[***]
122.8422Dish washing machines, household 8422 11 00 and other 8422 19 00
123.[***]
124.[***]
125.[***]
126.[***]
127.[***]
128.[***]
129.[***]
130.8450Household or laundry-type washing machines, including machines which both wash and dry
131.[***]
132.[***]
133.[***]
134.[***]
135.8483Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
136.[***]
137.[***]
138.[***]
139.8507Electric accumulators, including separators therefor, whether or not rectangular (including square)
140.8508Vacuum cleaners
141.8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 other than wet grinder consisting of stone as a grinder
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.[***]
145.[***]
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 electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
147.[***]
148.[***]
149.[***]
150.[***]
151.8525Digital cameras and video camera recorders other than CCTV
152.[***]
153.[***]
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 20 inches; and set top box for television
155.[***]
156.[***]
157.[***]
158.[***]
159.[***]
160.[***]
161.[***]
162.[***]
163.[***]
163A.8701Road tractors for semi-trailers of engine capacity more than 1800 cc.
164.8702Motor vehicles for the transport of ten or more persons, including the driver other than buses for use in public transport, which exclusively run on Bio-fuels
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)
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.[***]
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.[***]
179.[***]
180.[***]
181.[***]
182.[***]
183.[***]
184.[***]
185.[***]
186.[***]
187.[***]
188.[***]
189.[***]
190.[***]
191.[***]
192.[***]
193.[***]
194.[***]
195.[***]
196.[***]
197.[***]
198.[***]
199.[***]
200.[***]
201.[***]
202.[***]
203.[***]
204.[***]
205.[***]
206.[***]
207.[***]
208.[***]
209.[***]
210.9302Revolvers and pistols, other than those of heading 9303 or 9304
211.[***]
212.[***]
213.[***]
214.[***]
215.9504Video games consoles and Machines, article and accessories for billiards 9504 20 00, other games operated by coins, banknotes, i.e., casino games 9504 20 00 and others other than board games of 9504 90 90
216.[***]
217.[***]
218.[***]
219.[***]
220.[***]
221.[***]
222.[***]
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.[***]
226.[***]
227.9804All dutiable articles intended for personal use
228.Any ChapterLottery 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.

229.Any ChapterActionable claim in the form of chance to win in betting, gambling, or horse racing in race club.

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.[***]
3.7103Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport other than Unworked or simply sawn or roughly shaped
4.7104Synthetic or recon-structed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of trans-port
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 plati-num, 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 re-constructed)
17.7117Imitation jewellery other than bangles of lac/shellac
18.7118Coin

SCHEDULE VI-0.125%

S. No.Chapter/Heading/Sub-heading/Tariff itemDescription of Goods
(1)(2)(3)
1.7102All goods
2.7103Semi-precious stones, unworked or simply sawn or roughly shaped
2A.7103Precious stones (other than diamonds), ungraded precious stones (other than diamonds)
3.7104Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped
4.7104Synthetic or reconstructed precious stones.

Explanation.—For the purposes of this notification,—

(i)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, winch is indicated on such package.
(ii)(a) The phrase “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.
(b) The phrase “registered brand name” means,—
(A)a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B)a brand registered as on the 15th May 2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
(C)a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.
(iii)“Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respec- tively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv)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 notification.

2. This notification shall come into force with effect from the 1st day of July, 2017.

ANNEXURE

For foregoing an actionable claim or enforceable right on a brand name,—

(a)the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b)the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily:

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person undertaking packing of such goods in unit containers bearing said brand name to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he the person owning the brand name is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

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