X

Capital Flow

HSN & SAC Codes
Chapter/Section/Heading Description of Service CGST Rate (%)  SGST/UTGST  Rate (%) IGST Rate (%)
9900 (i) Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.  Nil Nil Nil
9900 (ii) Services by way of transfer of a going concern, as a whole or an independent part thereof.  Nil Nil Nil
9900 (iii) Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.  Nil Nil Nil
9900 (iv) Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.  Nil Nil Nil
9900 (v) Services by Central Government, State Government, Union territory, local authority or Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.  Nil Nil Nil
9900 (vi) Services by the Central Government, State Government, Union territory or local authority excluding the following services—  Nil Nil Nil
9900 (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities.  Nil Nil Nil
9900 (vii) Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-  Nil Nil Nil
9900 (a) services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property.  Nil Nil Nil
9900 (viii) Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:  Nil Nil Nil
9900 Provided that nothing contained in this entry shall apply to services- Nil Nil Nil
9900 (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil Nil
9900 (ix) Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Nil Nil Nil
9900 Provided that nothing contained in this entry shall apply to- Nil Nil Nil
9900 (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year. Nil Nil Nil
9900 Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.  Nil Nil Nil
9900 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil Nil
9900 Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil Nil
9900 Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees Nil Nil Nil
9954 (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  9 9 18
9954 (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 9 18
9954 “(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to“Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 6 12
9954 (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and 6 - 2 Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 6 12
9954 (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved 6 - 3 by the competent authority under- (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 6 12
9954 (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity”. 9 9 18
9954 “(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity 2.5 2.5 5
9954 (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 6 12
9954 (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 9 18
9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Nil Nil Nil
9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil Nil Nil
9961 Services in wholesale trade. 9 9 18
9961 Explanation- This service does not include sale or purchase of goods but includes: 9 9 18
9961 Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ 9 9 18
9961 Services of electronic whole sale agents and brokers, 9 9 18
9961 Services of whole sale auctioning houses. 9 9 18
9961 / 9962 “Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. Nil Nil Nil
9962 Services in retail trade. 9 9 18
9962 Explanation- This service does not include sale or purchase of goods
9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil Nil
9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil Nil
9963 (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.  2.5 2.5 5
9963 Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963 (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. 6 6 12
9963 Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963 [(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.  9 9 18
9963 Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963 (iv) Omitted
9963 (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9 9 18
9963 (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. 9 9 18
9963 Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963 (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 9 9 18
9963 (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 14 14 28
9963 Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963 (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.  9 9 18
9963 Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract integrated tax @ 5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. 9 9 18
9963 Services by way of renting of residential dwelling for use as residence. Nil Nil Nil
9963 Services by a person by way of-  Nil Nil Nil
9963 (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,-  Nil Nil Nil
9963 (i) renting of rooms where charges are one thousand rupees or more per day;  Nil Nil Nil
9963 (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;  Nil Nil Nil
9963 (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil Nil
9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. Nil Nil Nil
9964 (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 2.5 5
9964 (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 2.5 2.5 5
9964 (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 2.5 5
9964 (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 2.5 5
9964 (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 6 6 12
9964 (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 6 12
9964 (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 2.5 5
9964 (vi a) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient 6 6 12
9964 (vii) Passenger transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 9 18
9964 Transport of passengers, with or without accompanied belongings, by –  Nil Nil Nil
9964 (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;  Nil Nil Nil
9964 (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or  Nil Nil Nil
9964 (c) stage carriage other than air-conditioned stage carriage. Nil Nil Nil
9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:  Nil Nil Nil
9964 Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
9964 Service of transportation of passengers, with or without accompanied belongings, by—  Nil Nil Nil
9964 (a) railways in a class other than-  Nil Nil Nil
9964 (i) first class; or  Nil Nil Nil
9964 (ii) an air-conditioned coach;  Nil Nil Nil
9964 (b) metro, monorail or tramway;  Nil Nil Nil
9964 (c) inland waterways;  Nil Nil Nil
9964 (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and  Nil Nil Nil
9964 (e) metered cabs or auto rickshaws (including e-rickshaws).
9965 (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 2.5 5
9965 (ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. 2.5 2.5 5
9965 (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 2.5 5
9965 Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9965 (iii a) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 6 6 12
9965 Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9965 (iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 6 12
9965 (v) Transportation of natural gas through pipeline 2.5 2.5 5
9965 (v) Transportation of natural gas through pipeline 6 6 12
9965 (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 9 18
9965 Services by way of transportation of goods-  Nil Nil Nil
9965 (a) by road except the services of—  Nil Nil Nil
9965 (i) a goods transportation agency;  Nil Nil Nil
9965 (ii) a courier agency; Nil Nil Nil
9965 (b) by inland waterways. Nil Nil Nil
9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil Nil Nil
9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods –  Nil Nil Nil
9965 (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;  Nil Nil Nil
9965 (b) defence or military equipments;  Nil Nil Nil
9965 (c) newspaper or magazines registered with the Registrar of Newspapers; Nil Nil Nil
9965 (d) railway equipments or materials;  Nil Nil Nil
9965 (e) agricultural produce;  Nil Nil Nil
9965 (f) milk, salt and food grain including flours, pulses and rice; and  Nil Nil Nil
9965 (g) organic manure. Nil Nil Nil
9965 Services provided by a goods transport agency, by way of transport in a goods carriage of -  Nil Nil Nil
9965 (a) agricultural produce;  Nil Nil Nil
9965 (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;  Nil Nil Nil
9965 (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;  Nil Nil Nil
9965 (d) milk, salt and food grain including flour, pulses and rice;  Nil Nil Nil
9965 (e) organic manure;  Nil Nil Nil
9965 (f) newspaper or magazines registered with the Registrar of Newspapers;  Nil Nil Nil
9965 (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or  Nil Nil Nil
9965 (h) defence or military equipments. Nil Nil Nil
9965 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: -  Nil Nil Nil
9965 (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or  Nil Nil Nil
9965 (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or  Nil Nil Nil
9965 (c) any Co-operative Society established by or under any law for the time being in force; or  Nil Nil Nil
9965 (d) any body corporate established, by or under any law for the time being in force; or  Nil Nil Nil
9965 (e) any partnership firm whether registered or not under any law including association of persons;  Nil Nil Nil
9965 (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil Nil
9966 “(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 2.5 5
9966 “(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 6 6 12
9966 “(ii) Rental services of transport vehicles with or without operators, other than (i) above 9 9 18
9966 (iii) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 6 6 12
9966 Services by way of giving on hire –  Nil Nil Nil
9966 (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or 
9966 (b) to a goods transport agency, a means of transportation of goods.
9967 (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 2.5 5
9967 Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9967 (ii) Supporting services in transport other than (i) above. 9 9 18
9967 (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 6 6 12
9967 Services provided by a goods transport agency, by way of transport in a goods carriage of -  Nil Nil Nil
9967 (a) agricultural produce;  Nil Nil Nil
9967 (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;  Nil Nil Nil
9967 (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;  Nil Nil Nil
9967 (d) milk, salt and food grain including flour, pulses and rice;  Nil Nil Nil
9967 (e) organic manure;  Nil Nil Nil
9967 (f) newspaper or magazines registered with the Registrar of Newspapers;  Nil Nil Nil
9967 (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or  Nil Nil Nil
9967 (h) defence or military equipments. Nil Nil Nil
9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: -  Nil Nil Nil
9967 (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or  Nil Nil Nil
9967 (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or  Nil Nil Nil
9967 (c) any Co-operative Society established by or under any law for the time being in force; or  Nil Nil Nil
9967 (d) any body corporate established, by or under any law for the time being in force; or  Nil Nil Nil
9967 (e) any partnership firm whether registered or not under any law including association of persons;  Nil Nil Nil
9967 (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil Nil
9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil Nil
9967 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil Nil
9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil Nil
9968 Postal and courier services. 9 9 18
9969 Electricity, gas, water and other distribution services. 9 9 18
9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil Nil
9971  (i) Services provided by a foreman of a chit fund in relation to chit. 6 6 12
9971  Explanation.-(Financial and related services) 6 6 12
9971  (a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; 6 6 12
9971  (b) “foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 6 12
9971  (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods
9971  (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods
9971  (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. 2.5 2.5 5
9971  Explanation.-  2.5 2.5 5
9971  (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; 2.5 2.5 5
9971  (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; 2.5 2.5 5
9971  (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 2.5 5
9971  (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. 65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
9971  (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 9 18
9971  Services by the Reserve Bank of India. Nil Nil Nil
9971  Services by way of—  Nil Nil Nil
9971  (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services);  Nil Nil Nil
9971  (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. Nil Nil Nil
9971  Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil Nil
9971  Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil Nil
9971  Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). Nil Nil Nil
9971  Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Nil Nil Nil
9971  Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Nil Nil Nil
9971  Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil Nil Nil
9971  Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.  Nil Nil Nil
9971  Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such
9971  Services of general insurance business provided under following schemes –  Nil Nil Nil
9971  (a) Hut Insurance Scheme;  Nil Nil Nil
9971  (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);  Nil Nil Nil
9971  (c) Scheme for Insurance of Tribals;  Nil Nil Nil
9971  (d) Janata Personal Accident Policy and Gramin Accident Policy;  Nil Nil Nil
9971  (e) Group Personal Accident Policy for Self-Employed Women;  Nil Nil Nil
9971  (f) Agricultural Pumpset and Failed Well Insurance;  Nil Nil Nil
9971  (g) premia collected on export credit insurance;  Nil Nil Nil
9971  (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;  Nil Nil Nil
9971  (i) Jan Arogya Bima Policy;  Nil Nil Nil
9971  (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);  Nil Nil Nil
9971  (k) Pilot Scheme on Seed Crop Insurance;  Nil Nil Nil
9971  (l) Central Sector Scheme on Cattle Insurance;  Nil Nil Nil
9971  (m) Universal Health Insurance Scheme;  Nil Nil Nil
9971  (n) Rashtriya Swasthya Bima Yojana;  Nil Nil Nil
9971  (o) Coconut Palm Insurance Scheme;  Nil Nil Nil
9971  (p) Pradhan Mantri Suraksha BimaYojna;  Nil Nil Nil
9971  (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). Nil Nil Nil
9971  Services of life insurance business provided under following schemes-  Nil Nil Nil
9971  (a) Janashree Bima Yojana;  Nil Nil Nil
9971  (b) Aam Aadmi Bima Yojana;  Nil Nil Nil
9971  (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;  Nil Nil Nil
9971  (d) Varishtha Pension BimaYojana;  Nil Nil Nil
9971  (e) Pradhan Mantri Jeevan JyotiBimaYojana; Nil Nil Nil
9971  (f) Pradhan Mantri Jan DhanYogana;  Nil Nil Nil
9971  (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil Nil
9971  Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil Nil
9971  Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil Nil
9971  Services by the following persons in respective capacities –  Nil Nil Nil
9971  (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;  Nil Nil Nil
9971  (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or  Nil Nil Nil
9971  (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil Nil Nil
9971  Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil Nil
9972 Real estate services. 9 9 18
9972 Services by way of renting of residential dwelling for use as residence. Nil Nil Nil
9972 Services by a person by way of-  Nil Nil Nil
9972 (a) conduct of any religious ceremony;  Nil Nil Nil
9972 (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:  Nil Nil Nil
9972 Provided that nothing contained in entry (b) of this exemption shall apply to,-  Nil Nil Nil
9972 (i) renting of rooms where charges are one thousand rupees or more per day;  Nil Nil Nil
9972 (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;  Nil Nil Nil
9972 (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil Nil
9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. Nil Nil Nil
9973 (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 6 12
9973 (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.  9 9 18
9973 (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods
9973 (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods
9973 (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. 2.5 2.5 5
9973 Explanation.- 
9973 (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;
9973 (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;
9973 (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
9973 (vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. 65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
9973 (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods Same rate of state tax as applicable on supply of like goods involving transfer of title in goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
9973 Services by way of giving on hire –  Nil Nil Nil
9973 (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or  Nil Nil Nil
9973 (b) to a goods transport agency, a means of transportation of goods. Nil Nil Nil
9973 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil Nil
9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil Nil
9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016:  Nil Nil Nil
9973 Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil Nil
9981 Research and development services. 9 9 18
9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-  Nil Nil Nil
9981 (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and  Nil Nil Nil
9981 (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. Nil Nil Nil
9982 Legal and accounting services. 9 9 18
9982 Services provided by-  Nil Nil Nil
9982 (a) an arbitral tribunal to – Nil Nil Nil
9982 (i) any person other than a business entity; or  Nil Nil Nil
9982 (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;  Nil Nil Nil
9982 (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-  Nil Nil Nil
9982 (i) an advocate or partnership firm of advocates providing legal services; Nil Nil Nil
9982 (ii) any person other than a business entity; or  Nil Nil Nil
9982 (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;  Nil Nil Nil
9982 (c) a senior advocate by way of legal services to- Nil Nil Nil
9982 (i) any person other than a business entity; or  Nil Nil Nil
9982 (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. Nil Nil Nil
9983 (i) Selling of space for advertisement in print media. 2.5 2.5 5
9983 (ii) Other professional, technical and business services other than (i) above. 9 9 18
9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil Nil
9983 Services provided by the Central Government, State Government, Union territory or local authority by way of-  Nil Nil Nil
9983 (a) registration required under any law for the time being in force;  Nil Nil Nil
9983 (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil Nil
9983 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil Nil Nil
9983 Any services provided by, _  Nil Nil Nil
9983 (a) the National Skill Development Corporation set up by the Government of India;  Nil Nil Nil
9983 (b) a Sector Skill Council approved by the National Skill Development Corporation;  Nil Nil Nil
9983 (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;  Nil Nil Nil
9983 (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-  Nil Nil Nil
9983 (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or  Nil Nil Nil
9983 (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or  Nil Nil Nil
9983 (iii) any other Scheme implemented by the National Skill Development Corporation. Nil Nil Nil
9983 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil Nil
9984 Telecommunications, broadcasting and information supply services. 9 9 18
9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Nil Nil Nil
9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil Nil
9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. Nil Nil Nil
9985 (i) Supply of tour operators services. 2.5 2.5 5
9985 Explanation.-  "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 2.5 5
9985 (ii) Support services other than (i) above 9 9 18
9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil Nil
9985 Services by the following persons in respective capacities –  Nil Nil Nil
9985 (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;  Nil Nil Nil
9985 (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or  Nil Nil Nil
9985 (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil Nil Nil
9985 Services by way of sponsorship of sporting events organised -  Nil Nil Nil
9985 (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;  Nil Nil Nil
9985 (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;  Nil Nil Nil
9985 (c) by the Central Civil Services Cultural and Sports Board;  Nil Nil Nil
9985 (d) as part of national games, by the Indian Olympic Association; or  Nil Nil Nil
9985 (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil Nil
9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil Nil
9985 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil Nil
9986 (i) Support services to agriculture, forestry, fishing, animal husbandry.  Nil Nil Nil
9986 Explanation. - Support services to agriculture, forestry, fishing, animal husbandry mean -  Nil Nil Nil
9986 (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— Nil Nil Nil
9986 (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; Nil Nil Nil
9986 (b) supply of farm labour;  Nil Nil Nil
9986 (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;  Nil Nil Nil
9986 (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;  Nil Nil Nil
9986 (e) loading, unloading, packing, storage or warehousing of agricultural produce; Nil Nil Nil
9986 (f) agricultural extension services; Nil Nil Nil
9986 (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Nil Nil Nil
9986 (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil Nil
9986 (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil Nil
9986 (ii) Support services to mining, electricity, gas and water distribution. 9 9 18
9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—  Nil Nil Nil
9986 (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; Nil Nil Nil
9986 (b) supply of farm labour;  Nil Nil Nil
9986 (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;  Nil Nil Nil
9986 (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;  Nil Nil Nil
9986 (e) loading, unloading, packing, storage or warehousing of agricultural produce;  Nil Nil Nil
9986 (f) agricultural extension services; Nil Nil Nil
9986 (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Nil Nil Nil
9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil Nil
9987 Maintenance, repair and installation (except construction) services. 9 9 18
9988 (i) Services by way of job work in relation to-  2.5 2.5 5
9988 (a) Printing of newspapers;  2.5 2.5 5
9988 (b) Textile yarns (other than of man-made fibres) and textile fabrics;  2.5 2.5 5
9988 (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);  2.5 2.5 5
9988 (d) Printing of books (including Braille books), journals and periodicals;  2.5 2.5 5
9988 (da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;  2.5 2.5 5
9988 (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)  2.5 2.5 5
9988 (f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);  2.5 2.5 5
9988 (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;  2.5 2.5 5
9988 (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);  2.5 2.5 5
9988 [(i) manufacture of handicraft goods.  2.5 2.5 5
9988 Explanation.- The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 2.5 2.5 5
9988 [(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent 6 6 12
9988 [(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals {(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.} 2.5 2.5 5
9988 [(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 6 6 12
9988 [(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) { (ia), (ii) and (iia)} above. 9 9 18
9988 Services by way of slaughtering of animals. Nil Nil Nil
9988 Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil Nil
9988 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. Nil Nil Nil
9989 (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract IGST @ 12 per cent. or 5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 6 12
9989 (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services. Other than (i) above. 9 9 18
9989 (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services. Other than (i) above. 9 9 18
9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 9 18
9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil Nil
9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil Nil
9991 Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). Nil Nil Nil
9991 Services of life insurance business provided under following schemes-  Nil Nil Nil
9991 (a) Janashree Bima Yojana;  Nil Nil Nil
9991 (b) Aam Aadmi Bima Yojana;  Nil Nil Nil
9991 (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;  Nil Nil Nil
9991 (d) Varishtha Pension BimaYojana;  Nil Nil Nil
9991 (e) Pradhan Mantri Jeevan JyotiBimaYojana; Nil Nil Nil
9991 (f) Pradhan Mantri Jan DhanYogana;  Nil Nil Nil
9991 (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil Nil
9991 Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil Nil
9991 Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil Nil
9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil Nil
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil Nil
9991 Services provided by-  Nil Nil Nil
9991 (a) an arbitral tribunal to – Nil Nil Nil
9991 (i) any person other than a business entity; or  Nil Nil Nil
9991 (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;  Nil Nil Nil
9991 (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-  Nil Nil Nil
9991 (i) an advocate or partnership firm of advocates providing legal services; Nil Nil Nil
9991 (ii) any person other than a business entity; or  Nil Nil Nil
9991 (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;  Nil Nil Nil
9991 (c) a senior advocate by way of legal services to- Nil Nil Nil
9991 (i) any person other than a business entity; or  Nil Nil Nil
9991 (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. Nil Nil Nil
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of-  Nil Nil Nil
9991 (a) registration required under any law for the time being in force;  Nil Nil Nil
9991 (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil Nil
9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. Nil Nil Nil
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil Nil
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Nil Nil Nil
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Nil Nil Nil
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016:  Nil Nil Nil
9991 Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.
9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil Nil
9991 Any services provided by, _  Nil Nil Nil
9991 (a) the National Skill Development Corporation set up by the Government of India;  Nil Nil Nil
9991 (b) a Sector Skill Council approved by the National Skill Development Corporation;  Nil Nil Nil
9991 (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;  Nil Nil Nil
9991 (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-  Nil Nil Nil
9991 (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or  Nil Nil Nil
9991 (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or  Nil Nil Nil
9991 (iii) any other Scheme implemented by the National Skill Development Corporation. Nil Nil Nil
9992 Education services. 9 9 18
9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. Nil Nil Nil
9992 Services provided -  Nil Nil Nil
9992 (a) by an educational institution to its students, faculty and staff;  Nil Nil Nil
9992 (b) to an educational institution, by way of,-  Nil Nil Nil
9992 (i) transportation of students, faculty and staff;  Nil Nil Nil
9992 (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;  Nil Nil Nil
9992 (iii) security or cleaning or house-keeping services performed in such educational institution;  Nil Nil Nil
9992 (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Nil Nil Nil
9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: -  Nil Nil Nil
9992 (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;  Nil Nil Nil
9992 (b) fellow programme in Management;  Nil Nil Nil
9992 (c) five year integrated programme in Management. Nil Nil Nil
9992 Services provided to a recognised sports body by-  Nil Nil Nil
9992 (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; Nil Nil Nil
9992 (b) another recognised sports body. Nil Nil Nil
9992 Any services provided by, _  Nil Nil Nil
9992 (a) the National Skill Development Corporation set up by the Government of India;  Nil Nil Nil
9992 (b) a Sector Skill Council approved by the National Skill Development Corporation;  Nil Nil Nil
9992 (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;  Nil Nil Nil
9992 (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-  Nil Nil Nil
9992 (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or  Nil Nil Nil
9992 (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or  Nil Nil Nil
9992 (iii) any other Scheme implemented by the National Skill Development Corporation. Nil Nil Nil
9992 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil Nil
9992 Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. Nil Nil Nil
9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil Nil
9993 Human health and social care services. 9 9 18
9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil Nil
9993 Services by way of-  Nil Nil Nil
9993 (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;  Nil Nil Nil
9993 (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil Nil
9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 9 18
9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. Nil Nil Nil
9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil Nil
9995 Services of membership organisations. 9 9 18
9995 Services by a person by way of-  Nil Nil Nil
9995 (a) conduct of any religious ceremony;  Nil Nil Nil
9995 (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:  Nil Nil Nil
9995 Provided that nothing contained in entry (b) of this exemption shall apply to,-  Nil Nil Nil
9995 (i) renting of rooms where charges are one thousand rupees or more per day;  Nil Nil Nil
9995 (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;  Nil Nil Nil
9995 (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil Nil
9995 Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –  Nil Nil Nil
9995 (a) as a trade union;  Nil Nil Nil
9995 (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or  Nil Nil Nil
9995 (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil Nil
9996 (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. 9 9 18
9996 (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 9 18
9996 (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 14 28
9996 (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 14 14 28
9996 (v) Gambling. 14 14 28
9996 (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 9 18
9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. Nil Nil Nil
9996 Services provided to a recognised sports body by-  Nil Nil Nil
9996 (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; Nil Nil Nil
9996 (b) another recognised sports body. Nil Nil Nil
9996 Services by an artist by way of a performance in folk or classical art forms of-  Nil Nil Nil
9996 (a) music, or  Nil Nil Nil
9996 (b) dance, or  Nil Nil Nil
9996 (c) theatre,  Nil Nil Nil
9996 if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Nil Nil Nil
9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil Nil
9996 Services by way of training or coaching in recreational activities relating to-  Nil Nil Nil
9996 (a) arts or culture, or  Nil Nil Nil
9996 (b) sports by charitable entities registered under section 12AA of the Income-tax Act. Nil Nil Nil
9996 Services by way of right to admission to-  Nil Nil Nil
9996 (a) circus, dance, or theatrical performance including drama or ballet;  Nil Nil Nil
9996 (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;  Nil Nil Nil
9996 (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above. Nil Nil Nil
9996 Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force. Nil Nil Nil
9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 9 18
9997 Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Nil Nil Nil
9998 Domestic services. 9 9 18
9999 Services provided by extraterritorial organisations and bodies. 9 9 18
9999 Services by a foreign diplomatic mission located in India. Nil Nil Nil
9900 Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration Nil Nil Nil
9900 Transfer of right in goods or of undivided share in goods without the transfer of title thereof Nil Nil Nil
9900 Leasing of motor vehicles purchased and leased prior to 1st July 2017 Nil Nil Nil
"Chapter / Heading / Sub-heading / Tariff item" Description of Goods CGST Rate (%) SGST/UTGST  Rate (%) IGST Rate (%)
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any act 2.5 2.5 5
0303
0304
0305
0306
0307
0308
All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 2.5 2.5 5
0401 Ultra High Temperature (UHT) milk 2.5 2.5 5
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 2.5 2.5 5
0403 Cream, 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 2.5 2.5 5
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or
not containing added sugar or other sweetening matter, not elsewhere specified or included
2.5 2.5 5
0406 Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable
right in a court of law is available other than those where any actionable claim or any enforceable
2.5 2.5 5
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 2.5 2.5 5
0409 Natural honey, 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] 2.5 2.5 5
0410 Edible products of animal origin, not elsewhere specified or included 2.5 2.5 5
0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 2.5 2.5 5
0504 All goods [other than fresh or chilled] and put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the
ANNEXURE]
2.5 2.5 5
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of
feathers or parts of feathers
2.5 2.5 5
0507 [Except
050790]
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 2.5 2.5 5
0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone,
unworked or simply prepared but not cut to shape, powder and waste thereof.
2.5 2.5 5
0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 2.5 2.5 5
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 2.5 2.5 5
07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 2.5 2.5 5
0710 Vegetables (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]
2.5 2.5 5
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine,
in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
2.5 2.5 5
0713 Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the
conditions as in the ANNEXURE]
2.5 2.5 5
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts 2.5 2.5 5
0802 Dried areca nuts, whether or not shelled or peeled 2.5 2.5 5
0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled 2.5 2.5 5
0802 Walnuts, whether or not shelled. 2.5 2.5 5
08 Dried makhana, whether or not shelled or peeled,put up in unit container and,-
(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE]
2.5 2.5 5
0804 Mangoes sliced, dried. 2.5 2.5 5
0806 Grapes, dried, and raisins 2.5 2.5 5
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 2.5 2.5 5
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that
state for immediate consumption
2.5 2.5 5
0813 Tamarind, dried. 2.5 2.5 5
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative
solutions
2.5 2.5 5
0901 Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted. 2.5 2.5 5
0902 Tea, whether or not flavoured other than unprocessed green leaves of tea. 2.5 2.5 5
0903 Mat� 2.5 2.5 5
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 2.5 2.5 5
0905 vanilla 2.5 2.5 5
0906 Cinnamon and cinnamon-tree flowers 2.5 2.5 5
0907 Cloves (whole fruit, cloves and stems) 2.5 2.5 5
0908 Nutmeg, mace and cardamoms 2.5 2.5 5
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality. 2.5 2.5 5
0910 [other
than 0910 11
10, 0910 30 10]
Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 2.5 2.5 5
10 All goods i.e. cereals, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1001 Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1002 Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1003 Barley put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1004 Oats put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1005 Maize (corn) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1006 Rice put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1007 Grain sorghum put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE] 2.5 2.5 5
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in
respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1101 Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the
conditions as in the ANNEXURE]
2.5 2.5 5
1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand
name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 2.5 2.5 5
1105 Meal, powder, Flour, flakes, granules and pellets of potatoes put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in
the ANNEXURE]
2.5 2.5 5
1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of
roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bear
2.5 2.5 5
713 Guar gum refined split 2.5 2.5 5
1109 00 00 Wheat gluten, whether or not dried 2.5 2.5 5
12 All goods other than of seed quality 2.5 2.5 5
1201 Soya beans, whether or not broken other than of seed quality. 2.5 2.5 5
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality. 2.5 2.5 5
1203 Copra 2.5 2.5 5
1204 Linseed, whether or not brokenother than of seed quality. 2.5 2.5 5
1205 Rape or colza seeds, whether or not brokenother than of seed quality. 2.5 2.5 5
1206 Sunflower seeds, whether or not brokenother than of seed quality 2.5 2.5 5
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam)
whether or not broken,
2.5 2.5 5
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 2.5 2.5 5
1210, 2000 Hop cones, ground, powdered or in the form of pellets; lupulin 2.5 2.5 5
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in
perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
2.5 2.5 5
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used prim 2.5 2.5 5
1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 2.5 2.5 5
1301 Compounded asafoetida commonly known as heeng 2.5 2.5 5
13 Tamarind kernel powder 2.5 2.5 5
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos,
rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
2.5 2.5 5
1404 [other
than 1404 90
10, 1404 90 40,
1404 90 50,
1404 90 60]
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell unworked 2.5 2.5 5
1404 or 3305 Mehendi paste in cones 2.5 2.5 5
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 2.5 2.5 5
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 2.5 2.5 5
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 2.5 2.5 5
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 2.5 2.5 5
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 2.5 2.5 5
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 2.5 2.5 5
1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 2.5 2.5 5
1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats
or oils or their fractions of heading 1516
2.5 2.5 5
1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 2.5 2.5 5
1701 Beet sugar, cane sugar 2.5 2.5 5
1702 or 1704 Palmyra 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
2.5 2.5 5
1801 Cocoa beans whole or broken, raw or roasted 2.5 2.5 5
1802 Cocoa shells, husks, skins and other cocoa waste 2.5 2.5 5
1803 Cocoa paste whether or not de-fatted 2.5 2.5 5
1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker's wares 2.5 2.5 5
1902 Seviyan (vermicelli) 2.5 2.5 5
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 2.5 2.5 5
1905 Pizza bread 2.5 2.5 5
1905 or 2106 Khakhra, plain chapatti or roti 2.5 2.5 5
1905 40 00 Rusks, toasted bread and similar toasted products 2.5 2.5 5
2106 Roasted Gram ,idli/dosa batter, chutney powder 2.5 2.5 5
2,10,690 Sweetmeats 2.5 2.5 5
2,10,690 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE]
2.5 2.5 5
2201 90 10 Ice and snow 2.5 2.5 5
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 2.5 2.5 5
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, inclu 2.5 2.5 5
2302 Rice bran (other than de-oiled rice bran) 2.5 2.5 5
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 2.5 2.5 5
2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 2.5 2.5 5
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 2.5 2.5 5
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305
2.5 2.5 5
2307 Wine lees; argol 2.5 2.5 5
2401 Tobacco leaves 2.5 2.5 5
2502 Unroasted iron pyrites. 2.5 2.5 5
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 2.5 2.5 5
2504 Natural graphite. 2.5 2.5 5
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 2.5 2.5 5
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.5 2.5 5
2507 Kaolin and other kaolinic clays, whether or not calcined. 2.5 2.5 5
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 2.5 2.5 5
2509 Chalk. 2.5 2.5 5
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 2.5 2.5 5
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 2.5 2.5 5
2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar
siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
2.5 2.5 5
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 2.5 2.5 5
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.5 2.5 5
2515 [Except
2515 12 10,
2515 12 20,
2515 12 90]
Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] 2.5 2.5 5
2516 [Except
2516 11 00,
2516 12 00]
Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2.5 2.5 5
2516 11 00 Granite crude or roughly trimmed 2.5 2.5 5
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste,
whether or not
2.5 2.5 5
2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite,
Not calcined or sintered
2.5 2.5 5
2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides
added before sintering; other magnesium oxide, whether or not pure.
2.5 2.5 5
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate)
whether or not coloured, with or without small quantities of accelerators or retarders.
2.5 2.5 5
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 2.5 2.5 5
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 2.5 2.5 5
2524 Asbestos 2.5 2.5 5
2525 Mica, including splitting; mica waste. 2.5 2.5 5
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 2.5 2.5 5
2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) 2.5 2.5 5
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 2.5 2.5 5
2530 Mineral substances not elsewhere specified or included. 2.5 2.5 5
26 [other than
2619, 2620,
2621]
All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash
and residues from the incineration of municipal waste]
2.5 2.5 5
2601 Iron ores and concentrates, including roasted iron pyrites 2.5 2.5 5
2602 Manganese ores and concentrates, including ferruginous manganese ores and
concentrates with a manganese content of 20% or more, calculated on the dry weight.
2.5 2.5 5
2603 Copper ores and concentrates. 2.5 2.5 5
2604 Nickel ores and concentrates. 2.5 2.5 5
2605 Cobalt ores and concentrates. 2.5 2.5 5
2606 Aluminium ores and concentrates. 2.5 2.5 5
2607 Lead ores and concentrates. 2.5 2.5 5
2608 Zinc ores and concentrates. 2.5 2.5 5
2609 Tin ores and concentrates. 2.5 2.5 5
2610 Chromium ores and concentrates. 2.5 2.5 5
2611 Tungsten ores and concentrates. 2.5 2.5 5
2612 Uranium or thorium ores and concentrates. 2.5 2.5 5
2613 Molybdenum ores and concentrates. 2.5 2.5 5
2614 Titanium ores and concentrates. 2.5 2.5 5
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 2.5 2.5 5
2616 Precious metal ores and concentrates. 2.5 2.5 5
2617 Other ores and concentrates 2.5 2.5 5
2618 Granulated slag (slag sand) from the manufacture of iron or steel 2.5 2.5 5
2621 Fly Ash 2.5 2.5 5
27 Bio-gas 2.5 2.5 5
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 2.5 2.5 5
2702 Lignite, whether or not agglomerated, excluding jet 2.5 2.5 5
2703 Peat (including peat litter), whether or not agglomerated 2.5 2.5 5
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2.5 2.5 5
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2.5 2.5 5
2706 Tar distilled from coal, from lignite or from peat 2.5 2.5 5
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 2.5 2.5 5
2711, 1200,
2711, 1300,
2711, 1900
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category
(NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited
2.5 2.5 5
2711, 1200,
2711, 1300,
2711, 1900
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 2.5 2.5 5
28 Thorium oxalate 2.5 2.5 5
28 Enriched KBF4 (enriched potassium fluroborate) 2.5 2.5 5
28 Enriched elemental boron 2.5 2.5 5
28 Nuclear fuel 2.5 2.5 5
2,80,511 Nuclear grade sodium 2.5 2.5 5
2845 Heavy water and other nuclear fuels 2.5 2.5 5
2853 Compressed air 2.5 2.5 5
30 Insulin 2.5 2.5 5
3002, 3006 Animal or Human Blood Vaccines 2.5 2.5 5
3007 Diagnostic kits for detection of all types of hepatitis 2.5 2.5 5
3008 Desferrioxamine injection or deferiprone 2.5 2.5 5
3009 Cyclosporin 2.5 2.5 5
3010 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 2.5 2.5 5
30 Oral re-hydration salts 2.5 2.5 5
30 or any Chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 2.5 2.5 5
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 2.5 2.5 5
30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae
described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act
2.5 2.5 5
3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 2.5 2.5 5
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 2.5 2.5 5
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 2.5 2.5 5
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to
be used as fertilizers
2.5 2.5 5
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg,
other than those which are clearly not to be used as fertilizers
2.5 2.5 5
32 Wattle extract, quebracho extract, chestnut extract 2.5 2.5 5
3202 Enzymatic preparations for pre-tanning 2.5 2.5 5
3307, 4100 Agarbatti, lobhan, dhoop batti, dhoop, sambhrani 2.5 2.5 5
3402 Sulphonated castor oil, fish oil or sperm oil 2.5 2.5 5
3605, 0010 Handmade safety matches Explanation.? For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i)frame filling; (ii)dipping of splints in the composition for match heads; (iii)filling of boxes with matches; (iv)pasting of labels on match boxes, veneers or
cardboards; (v)packaging
2.5 2.5 5
3915 Waste, parings or scrap, of plastics 2.5 2.5 5
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 2.5 2.5 5
4004 Waste, parings or scrap of rubber (other than hard rubber) 2.5 2.5 5
4011, 3000 New pneumatic tyres, of rubber of a kind used on aircraft 2.5 2.5 5
4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle - rickshaws and three wheeled powered cycle rickshaws 2.5 2.5 5
4016 Erasers 2.5 2.5 5
4017 Waste or scrap of hard rubber 2.5 2.5 5
4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehairedor split
2.5 2.5 5
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 2.5 2.5 5
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 2.5 2.5 5
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 2.5 2.5 5
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 2.5 2.5 5
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 2.5 2.5 5
4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 2.5 2.5 5
4112 Leather further prepared after tanning or crusting, including parchment-dressed
leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
2.5 2.5 5
4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other
than leather of heading 4114
2.5 2.5 5
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 2.5 2.5 5
4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather
dust, powder and flour
2.5 2.5 5
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 2.5 2.5 5
4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork *** 2.5 2.5 5
4707 Recovered waste or scrap of paper or paperboard 2.5 2.5 5
4801 Newsprint, in rolls or sheets 2.5 2.5 5
4823 Kites, Paper mache articles 2.5 2.5 5
4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 2.5 2.5 5
5004 to 5006 Silk yarn 2.5 2.5 5
5007 Woven fabrics of silk or of silk waste 2.5 2.5 5
5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 2.5 2.5 5
5105 Wool and fine or coarse animal hair, carded or combed 2.5 2.5 5
5106 to 5110 Yarn of wool or of animal hair 2.5 2.5 5
5111 to 5113 Woven fabrics of wool or of animal hair 2.5 2.5 5
5201 to 5203 Cotton and Cotton waste 2.5 2.5 5
5204 Cotton sewing thread, whether or not put up for retail sale 2.5 2.5 5
5205 to 5207 Cotton yarn [other than khadi yarn] 2.5 2.5 5
5208 to 5212 Woven fabrics of cotton 2.5 2.5 5
5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 2.5 2.5 5
5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of
true hemp (including yarn waste and garneted stock)
2.5 2.5 5
5303 All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 2.5 2.5 5
5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 2.5 2.5 5
5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 2.5 2.5 5
5407, 5408 Woven fabrics of manmade textile materials 2.5 2.5 5
5512 to 5516 Woven fabrics of manmade staple fibres 2.5 2.5 5
5605, 0010 Real zari thread (gold) and silver thread, combined with textile thread 2.5 2.5 5
5607 Jute twine, coir cordage or ropes 2.5 2.5 5
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 2.5 2.5 5
5609 Products of coir 2.5 2.5 5
5702, 5703,
5705
Coir mats, matting and floor covering 2.5 2.5 5
5801 Corduroy fabrics, velvet fabrics 2.5 2.5 5
5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 2.5 2.5 5
5808 Saree fall 2.5 2.5 5
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 2.5 2.5 5
60 Knitted or crocheted fabrics [All goods] 2.5 2.5 5
61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
63 [other than
6309]
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
6309 or 6310 Worn clothing and other worn articles; rags 2.5 2.5 5
64 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 2.5 2.5 5
6815 Fly ash bricks orfly ash aggregate with 90 percent or more fly ash content 2.5 2.5 5
6901, 0010 Bricks of fossil meals or similar siliceous earths 2.5 2.5 5
6904, 1000 Building bricks 2.5 2.5 5
6905, 1000 Earthen or roofing tiles 2.5 2.5 5
7001 Cullet or other waste or scrap of glass 2.5 2.5 5
7018 Glass beads. 2.5 2.5 5
84 Pawan Chakki that is Air Based Atta Chakki 2.5 2.5 5
8407, 1000,
8411
Aircraft engines 2.5 2.5 5
8413, 8413, 91 Hand pumps and parts thereof 2.5 2.5 5
8419, 19 Solar water heater and system 2.5 2.5 5
8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 2.5 2.5 5
8485 or 94 Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy
plants/devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants
2.5 2.5 5
84 or 85 E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer 2.5 2.5 5
8601 Rail locomotives powered from an external source of electricity or by electric accumulators 2.5 2.5 5
8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 2.5 2.5 5
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 2.5 2.5 5
8604 Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 2.5 2.5 5
8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading 8604) 2.5 2.5 5
8606 Railway or tramway goods vans and wagons, not self-propelled 2.5 2.5 5
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts thereof 2.5 2.5 5
8608 Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways,roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 2.5 2.5 5
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 2.5 2.5 5
88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and
consumables required for launch vehicles and satellites and payl
2.5 2.5 5
8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. 2.5 2.5 5
8803 Parts of goods of heading 8802 2.5 2.5 5
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 2.5 2.5 5
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 2.5 2.5 5
8904 Tugs and pusher craft 2.5 2.5 5
8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 2.5 2.5 5
8906 Other vessels, including warships and lifeboats other than rowing boats 2.5 2.5 5
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 2.5 2.5 5
Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5 2.5 5
90 Coronary stents and coronary stent systems for use with cardiac catheters 2.5 2.5 5
90 or any other Chapter Artificial kidney 2.5 2.5 5
90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 2.5 2.5 5
90 or any other
Chapter
Parts of the following goods, namely:- (i)Crutches; (ii)Wheel chairs; (iii)Walking
frames; (iv)Tricycles; (v)Braillers; and (vi)Artificial limbs
2.5 2.5 5
90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 2.5 2.5 5
9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 2.5 2.5 5
9401, 1000 Aircraft seats 2.5 2.5 5
9405, 5031 Kerosene pressure lantern 2.5 2.5 5
9405, 9100,
9405, 9200 or
9405, 9900
Parts of kerosene pressure lanterns including gas mantles 2.5 2.5 5
4016or 9503 Toy balloons made of natural rubber latex 2.5 2.5 5
9507 Fishing hooks 2.5 2.5 5
9601 Worked corals other than articles of coral 2.5 2.5 5
9603 [other
than 9603 10
00]
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] 2.5 2.5 5
9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 2.5 2.5 5
9705 Numismatic coins 2.5 2.5 5
9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. 2.5 2.5 5
Any Chapter Rosaries, prayer beads or Hawan samagri 2.5 2.5 5
Any Chapter Biomass briquettes 2.5 2.5 5
0101, 2100,
0101, 29
Live horses 6 6 12
0402, 9110,
0402, 9920
Condensed milk 6 6 12
0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 6 6 12
0406 Cheese 6 6 12
0801 Brazil nuts, dried, whether or not shelled or peeled 6 6 12
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 6 6 12
0804 Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried 6 6 12
0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried
6 6 12
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried
fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled
6 6 12
1108 Starches; inulin 6 6 12
1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 6 6 12
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 6 6 12
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 6 6 12
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 6 6 12
1505 Wool grease and fatty substances derived therefrom (including lanolin) 6 6 12
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 6 6 12
1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
6 6 12
1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or
their fractions of heading 1516
6 6 12
1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal 6 6 12
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 6 6 12
1602 Other prepared or preserved meat, meat offal or blood 6 6 12
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 6 6 12
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 6 6 12
1701 91, 1701
99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 6 6 12
1704 Sugar boiled confectionery 6 6 12
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or not prepared
6 6 12
1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 6 6 12
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 6 6 12
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 6 6 12
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 6 6 12
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 6 6 12
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 6 6 12
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac� or crystallised) 6 6 12
2007 Jams, fruit jellies, marmalades, fruit or nut pur�e and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 6 6 12
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango,
Lemon, Orange, Pineapple or other fruits
6 6 12
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 6 6 12
2101, 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 6 6 12
2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 6 6 12
2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings 6 6 12
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters 6 6 12
2106, 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any
actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]
6 6 12
2106, 9091 Diabetic foods 6 6 12
2201 Drinking water packed in 20 litres bottle 6 6 12
2202, 9910 Soya milk drinks 6 6 12
2202, 9920 Fruit pulp or fruit juice based drinks 6 6 12
2202, 9990 Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been
voluntarily foregone, subject to the conditions as specified in the ANNEXURE]
6 6 12
2202 99 30 Beverages containing milk 6 6 12
2515 12 10 Marble and travertine blocks 6 6 12
2516 Granite blocks 6 6 12
28 Anaesthetics 6 6 12
28 Potassium Iodate 6 6 12
28 Steam 6 6 12
28 or 38 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part
(A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
6 6 12
2801, 20 Iodine 6 6 12
2804, 4010 Medical grade oxygen 6 6 12
2809 Fertilizer grade phosphoric acid 6 6 12
2847 Medicinal grade hydrogen peroxide 6 6 12
29 or 3808 93 Gibberellic acid 6 6 12
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo- therapeutic uses; heparin and its salts; other human or animal substances
prepared for therapeutic or prophylactic uses, not elsewhere specified or included
6 6 12
3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-
organisms (excluding yeasts) and similar products
6 6 12
3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems
medicaments
6 6 12
3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration
systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
6 6 12
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 6 6 12
3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue 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]
6 6 12
3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 6 6 12
1010, 3306 Tooth powder 6 6 12
3307, 4100 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran] 6 6 12
2930, 3301 Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De- mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 6 6 12
3406 Candles, tapers and the like 6 6 12
3701 Photographic plates and film for x-ray for medical use 6 6 12
3705 Photographic plates and films, exposed and developed, other than cinematographic film 6 6 12
3706 Photographic plates and films, exposed and developed, whether or not
incorporating sound track or consisting only of sound track, other than feature films.
6 6 12
3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas
fluoresens 8 B
6 6 12
3818 Silicon wafers 6 6 12
3822 All diagnostic kits and reagents 6 6 12
3826 Bio-diesel 6 6 12
3926 Feeding bottles 6 6 12
3926 Plastic beads 6 6 12
4007 Latex Rubber Thread 6 6 12
4014 Nipples of feeding bottles 6 6 12
4015 Surgical rubber gloves or medical examination rubber gloves 6 6 12
4016 Rubber bands 6 6 12
4202, 2220 Hand bags and shopping bags, of cotton 6 6 12
4202, 2230 Hand bags and shopping bags, of jute 6 6 12
4203 Gloves specially designed for use in sports 6 6 12
44 or any Chapter The following goods, namely: ? a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal- fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Boardh.
h. Particle/fibre board manufactured from agricultural crop residues
6 6 12
44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 6 6 12
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or
the like
6 6 12
4405 Wood wool; wood flour 6 6 12
4406 Railway or tramway sleepers (cross-ties) of wood 6 6 12
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced
or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
6 6 12
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of
wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
6 6 12
4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 6 6 12
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 6 6 12
4418 Bamboo wood building joinery 6 6 12
4419 Tableware and Kitchenware of wood 6 6 12
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 6 6 12
4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and 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]
6 6 12
4501 Natural cork, raw or simply prepared 6 6 12
4701 Mechanical wood pulp 6 6 12
4702 Chemical wood pulp, dissolving grades 6 6 12
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 6 6 12
4704 Chemical wood pulp, sulphite, other than dissolving grades 6 6 12
4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 6 6 12
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 6 6 12
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls
or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
6 6 12
4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 6 6 12
4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 6 6 12
4806, 2000 Greaseproof papers 6 6 12
4806, 4010 Glassine papers 6 6 12
4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 6 6 12
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets),
creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
6 6 12
4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets of any size
6 6 12
4811 Aseptic packaging paper 6 6 12
4,81,730 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 6 6 12
4819 Cartons, boxes and cases of corrugated paper or paper board 6 6 12
4820 Exercise book, graph book, & laboratory note book and notebooks 6 6 12
4823 Paper pulp moulded trays 6 6 12
48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 6 6 12
4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 6 6 12
4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the
foregoing
6 6 12
4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title[other than Duty Credit Scrips] 6 6 12
4908 Transfers (decalcomanias) 6 6 12
4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 6 6 12
4910 Calendars of any kind, printed, including calendar blocks 6 6 12
4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any
other devices
6 6 12
5401 Sewing thread of manmade filaments, whether or not put up for retail sale 6 6 12
5402, 5403,
5404,5405,5406
Synthetic or artificial filament yarns 6 6 12
5508 Sewing thread of manmade staple fibres 6 6 12
5509, 5510,
5511
Yarn of manmade staple fibres 6 6 12
5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods 6 6 12
5602 Felt, whether or not impregnated, coated, covered or laminated 6 6 12
5603 Nonwovens, whether or not impregnated, coated, covered or laminated 6 6 12
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 6 6 12
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or
powder or covered with metal; Imitation zari thread
6 6 12
5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 6 6 12
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes] 6 6 12
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] 6 6 12
5701 Carpets and other textile floor coverings, knotted, whether or not made up 6 6 12
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether
or not made up, including ?Kelem?, ?Schumacks?, ?Karamanie? and similar hand- woven rugs
6 6 12
5703 Carpets and other textile floor coverings, tufted, whether or not made up 6 6 12
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 6 6 12
5705 Other carpets and other textile floor coverings, whether or not made up; such as
Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
6 6 12
5801 Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 6 6 12
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 6 6 12
5803 Gauze, other than narrow fabrics of heading 5806 6 6 12
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to
6006
6 6 12
5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 6 6 12
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 6 6 12
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than
saree fall]
6 6 12
5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or
zari articles
6 6 12
5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 6 6 12
5811 Quilted textile products in the piece, composed of one or more layers of textile
materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
6 6 12
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 6 6 12
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 6 6 12
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 6 6 12
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 6 6 12
5905 Textile wall coverings 6 6 12
5906 Rubberised textile fabrics, other than those of heading 5902 6 6 12
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 6 6 12
5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 6 6 12
5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 6 6 12
5910 Transmission or conveyor belts or belting, of textile material, whether or not
impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
6 6 12
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including
that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
6 6 12
61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 6 6 12
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 6 6 12
63[other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags] 6 6 12
6501 Textile caps 6 6 12
6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 6 6 12
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 6 6 12
6602 Walking-sticks, seat-sticks, whips, riding-crops and the like 6 6 12
6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 6 6 12
6701 Skins and other parts of birds with their feathers or down, feathers, parts of
feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)
6 6 12
68 Sand lime bricks or Stone inlay work 6 6 12
6802 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
6 6 12
6815 Fly ash blocks 6 6 12
6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 6 6 12
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 6 6 12
6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 6 6 12
6913 Statues and other ornamental articles 6 6 12
7015, 10 Glasses for corrective spectacles and flint buttons 6 6 12
7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 6 6 12
7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 6 6 12
7317 Animal shoe nails 6 6 12
7319 Sewing needles 6 6 12
7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 6 6 12
7323 Table, kitchen or other household articles of iron & steel; Utensils 6 6 12
7418 Table, kitchen or other household articles of copper; Utensils 6 6 12
7615 Table, kitchen or other household articles of aluminium; Utensils 6 6 12
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 6 6 12
8214 Paper knives, Pencil sharpeners and blades therefor 6 6 12
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 6 6 12
8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware
6 6 12
8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 6 6 12
8408 Fixed Speed Diesel Engines of power not exceeding 15HP 6 6 12
8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible
pumps, axial flow and mixed flow vertical pumps
6 6 12
8414, 2010 Bicycle pumps 6 6 12
8414, 2020 Other hand pumps 6 6 12
8414, 9012 Parts of air or vacuum pumps and compressors of bicycle pumps 6 6 12
8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 6 6 12
8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 6 6 12
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90] 6 6 12
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay
mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00]
6 6 12
8434 Milking machines and dairy machinery 6 6 12
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping
machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
6 6 12
8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines
needles and parts of sewing machines
6 6 12
8479 Composting Machines 6 6 12
8509 Wet grinder consisting of stone as a grinder 6 6 12
8517 Telephones for cellular networks or for other wireless networks 6 6 12
85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 6 6 12
8525, 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 6 6 12
8539 LED lamps 6 6 12
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 6 6 12
8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 6 6 12
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 6 6 12
8712 Bicycles and other cycles (including delivery tricycles), not motorised 6 6 12
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 6 6 12
8716, 2000 Self-loading or self-unloading trailers for agricultural purposes 6 6 12
8716, 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 6 6 12
90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 6 6 12
90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device 6 6 12
9001 Contact lenses; Spectacle lenses 6 6 12
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 6 6 12
9004 Spectacles, corrective [other than goggles for correcting vision] 6 6 12
9,01,720 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 6 6 12
9018 Instruments and appliances used in medical, surgical, dental or veterinary
sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
6 6 12
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 6 6 12
9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 6 6 12
9021 Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as
crutches, sur
6 6 12
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators,
control panels
6 6 12
9403 Furniture wholly made of bamboo, cane or rattan 6 6 12
9404 Coir products except coir mattresses 6 6 12
9404 Products wholly made of quilted textile materials 6 6 12
9404 Cotton quilts of sale value exceeding Rs. 1000 per piece 6 6 12
9405, 9405, 5031 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 6 6 12
9405 LED lights or fixtures including LED lamps 6 6 12
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 6 6 12
9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 6 6 12
9504 Playing cards, chess board, carom board and other board games, like ludo, etc.
[other than Video game consoles and Machines]
6 6 12
9506 Sports goods other than articles and equipments for general physical exercise 6 6 12
9507 Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy ?birds? (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 6 6 12
9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 6 6 12
9608 Pens [other than Fountain pens, stylograph pens] 6 6 12
9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor?s chalk 6 6 12
9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 6 6 12
9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 6 6 12
9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques 6 6 12
9702 Original engravings, prints and lithographs 6 6 12
9703 Original sculptures and statuary, in any material 6 6 12
9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or
numismatic interest [other than numismatic coins]
6 6 12
9706 Antiques of an age exceeding one hundred years 6 6 12
9804 Other Drugs and medicines intended for personal use 6 6 12
- Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) ?Lottery run by State Governments? means a lottery not allowed to be sold in any state other than the organising
state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
6 6 12
Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software 6 6 12
1107 Malt, whether or not roasted 9 9 18
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind kernel powder 9 9 18
1404, 9010 Bidi wrapper leaves (tendu) 9 9 18
1404, 9050 Indian katha 9 9 18
1517, 10 All goods i.e. Margarine, Linoxyn 9 9 18
1520 Glycerol, crude; glycerol waters and glycerol lyes 9 9 18
1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 9 9 18
1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 9 9 18
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] 9 9 18
1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut
sweet
9 9 18
1804 Cocoa butter, fat and oil 9 9 18
1805 Cocoa powder, not containing added sugar or sweetening matter 9 9 18
1806 Chocolates and other food preparations containing cocoa 9 9 18
1901[other than 1901 20
00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers? wares of
heading 1905]
9 9 18
1904 [other
than 1904 10
20]
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
9 9 18
1905 Pastry, cakes, biscuits and other bakers? wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
9 9 18
2101 11, 2101
12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 9 9 18
2,10,120 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 9 9 18
2104 Soups and broths and preparations therefor; homogenised composite food
preparations
9 9 18
2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 9 9 18
2106 Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra,
chutney powder, diabetic foods]
9 9 18
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles 9 9 18
2202 91 00,
2202 99 90
Other non-alcoholic beverages [other than tender coconut water] 9 9 18
2207 Ethyl alcohol and other spirits, denatured, of any strength 9 9 18
2209 Vinegar and substitutes for vinegar obtained from acetic acid 9 9 18
2515 12 20,
2515 12 90
Marble and travertine, other than blocks 9 9 18
2516 12 00 Granite, other than blocks 9 9 18
2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 9 9 18
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 9 9 18
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 9 9 18
2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 9 9 18
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the
non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
9 9 18
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 9 9 18
2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals,
these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]
9 9 18
2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation
Limited]
9 9 18
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 9 9 18
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 9 9 18
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 9 9 18
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 9 9 18
28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric
acid]
9 9 18
29 All organic chemicals other than giberellic acid 9 9 18
30 Nicotine polacrilex gum 9 9 18
3102 Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers 9 9 18
3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 9 9 18
3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 9 9 18
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in
tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
9 9 18
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) 9 9 18
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 9 9 18
3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 9 9 18
3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 9 9 18
3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour
lakes
9 9 18
3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 9 9 18
3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind
used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes
9 9 18
3211 00 00 Prepared driers 9 9 18
3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints
(including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
9 9 18
3213 Artists?, students? or signboard painters? colours, modifying tints, amusement
colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
9 9 18
3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or 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
9 9 18
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on 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]
9 9 18
3303 Perfumes and toilet waters 9 9 18
3304 Beauty or make-up preparations and preparations for the care of the skin (other
than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
9 9 18
3305 Preparations for use on the hair [except Mehendi pate in Cones] 9 9 18
3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail
packages [other than tooth powder]
9 9 18
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not
perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
9 9 18
3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap
or detergent
9 9 18
3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 9 9 18
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight
of petroleum oils or of oils obtained from bituminous minerals
9 9 18
3404 Artificial waxes and prepared waxes 9 9 18
3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of
heading 3404
9 9 18
3407 Modelling pastes, including those put up for children's amusement; Preparations known as ?dental wax? or as ?dental impression compounds?, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum
or calcium sulphate)
9 9 18
3501 Casein, caseinates and other casein derivatives; casein glues 9 9 18
3502 Albumins (including concentrates of two or more whey proteins, containing by
weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
9 9 18
3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of
animal origin, excluding casein glues of heading 3501
9 9 18
3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 9 9 18
3505 Dextrins and other modified starches (for example, pregelatinised or esterified
starches); glues based on starches, or on dextrins or other modified starches
9 9 18
3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 9 9 18
3507 Enzymes, prepared enzymes 9 9 18
3601 Propellant powders 9 9 18
3602 Prepared explosives, other than propellant powders; such as Industrial explosives 9 9 18
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 9 9 18
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 9 9 18
3605 Matches (other than handmade safety matches [3605 00 10]) 9 9 18
3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 9 9 18
3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 9 9 18
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 9 9 18
3703 Photographic paper, paperboard and textiles, sensitised, unexposed 9 9 18
3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 9 9 18
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 9 9 18
3707 Chemical preparations for photographic uses (other than varnishes, glues,
adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
9 9 18
3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures 9 9 18
3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 9 9 18
3803 00 00 Tall oil, whether or not refined 9 9 18
3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates 9 9 18
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as
the main constituent
9 9 18
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 9 9 18
3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 9 9 18
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio- pesticides mentioned against S. No. 78A of schedule -II] 9 9 18
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind
used in the textile, paper, leather or like industries, not elsewhere specified or included
9 9 18
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and
pastes consisting of metal and other materials; preparations of a kind used as cores or coatings
9 9 18
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 9 9 18
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 9 9 18
3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 9 9 18
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 9 9 18
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 9 9 18
3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 9 9 18
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 9 9 18
3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 9 9 18
3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not
containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
9 9 18
3820 Anti-freezing preparations and prepared de-icing fluids 9 9 18
3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 9 9 18
3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 9 9 18
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 9 9 18
3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 9 9 18
3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not
elsewhere specified or included; in primary forms
9 9 18
3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 9 9 18
3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 9 9 18
3917 Tubes, pipes and hoses, and fittings therefor, of plastics 9 9 18
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 9 9 18
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics,
whether or not in rolls
9 9 18
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not
reinforced, laminated, supported or similarly combined with other materials
9 9 18
3921 Other plates, sheets, film, foil and strip, of plastics 9 9 18
3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 9 9 18
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 9 9 18
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 9 9 18
3925 Builder's wares of plastics, not elsewhere specified 9 9 18
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] 9 9 18
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR),
Ethylene-propylene-Non-conjugated diene rubber (EPDM)
9 9 18
4003 Reclaimed rubber in primary forms or in plates, sheets or strip 9 9 18
4004 powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) 9 9 18
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 9 9 18
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 9 9 18
4007 Vulcanised rubber thread and cord, other than latex rubber thread 9 9 18
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 9 9 18
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or
without their fittings (for example, joints, elbows, flanges)
9 9 18
4010 Conveyor or transmission belts or belting, of vulcanised rubber 9 9 18
4011 Rear Tractor tyres and rear tractor tyre tubes 9 9 18
4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 9 9 18
4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps] 9 9 18
4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical
gloves]
9 9 18
4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands 9 9 18
4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 9 9 18
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 9 9 18
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, 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]
9 9 18
[4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 9 9 18
4205 Other articles of leather or of composition leather 9 9 18
4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 9 9 18
4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 9 9 18
4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 9 9 18
4303 Articles of apparel, clothing accessories and other articles of furskin 9 9 18
4304 Artificial fur and articles thereof 9 9 18
4403 Wood in the rough 9 9 18
4407 Wood sawn or chipped 9 9 18
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 9 9 18
4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-joint 9 9 18
4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 9 9 18
4411 Fibre board of wood or other ligneous materials, whether or not bonded with
resins or other organic substances, other than specified boards
9 9 18
4412 Plywood, veneered panels and similar laminated wood 9 9 18
4413 Densified wood, in blocks, plates, strips, or profile shapes 9 9 18
4414 Wooden frames for paintings, photographs, mirrors or similar objects 9 9 18
4418 Builders? joinery and carpentry of wood, including cellular wood panels,
assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]
9 9 18
4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 9 9 18
44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between 9 9 18
44 or any Chapter Bamboo flooring tiles 9 9 18
4501 Waste cork; crushed, granulated or ground cork 9 9 18
4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 9 9 18
4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 9 9 18
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 9 9 18
4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured,
surface-decorated or printed, in rolls or sheets
9 9 18
4806 [Except Vegetable parchment, tracing papers and other glazed transparent or translucent 9 9 18
4806 20 00,
4806 40 10]
papers, in rolls or sheets (other than greaseproof paper, glassine paper)
4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 9 9 18
4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any size, other than goods of the kind described in head
9 9 18
4812 Filter blocks, slabs and plates, of paper pulp 9 9 18
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 9 9 18
4814 Wall paper and similar wall coverings; window transparencies of paper 9 9 18
4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 9 9 18
4817 [Except
4817 30]
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] 9 9 18
4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper
pulp, paper, cellulose wadding or webs of cellulose fibres
9 9 18
4,81,920 Cartons, boxes and cases of non-corrugated paper or paper board 9 9 18
4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or
paperboard [other than note books and exercise books]
9 9 18
4821 Paper or paperboard labels of all kinds, whether or not printed 9 9 18
4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 9 9 18
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper,kites, Paper mache articles] 9 9 18
5402, 5404,
5406
All goods other than synthetic filament yarns 9 9 18
5403, 5405,
5406
All goods other than artificial filament yarns 9 9 18
5501, 5502 Synthetic or artificial filament tow 9 9 18
5503, 5504,
5506, 5507
Synthetic or artificial staple fibres 9 9 18
5505 Waste of manmade fibres 9 9 18
56012200 Cigarette Filter rods 9 9 18
6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting,
nailing, screwing, plugging or similar processes
9 9 18
6402 Other footwear with outer soles and uppers of rubber or plastics 9 9 18
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 9 9 18
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of textile materials
9 9 18
6405 Other footwear 9 9 18
6406 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 9 9 18
6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt other than textile caps 9 9 18
6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 9 9 18
6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material,
whether or not lined or trimmed
9 9 18
6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets
of any material, whether or not lined or trimmed
9 9 18
6506 Other headgear, whether or not lined or trimmed 9 9 18
6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 9 9 18
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit ** 9 9 18
6703 Wool or other animal hair or other textile materials, prepared for use in making
wigs or the like
9 9 18
6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 9 9 18
6801 Setts, curbstones and flagstones, of natural stone (except slate) 9 9 18
6802 Worked monumental or building stone (except slate) and 17 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]
9 9 18
6803 Worked slate and articles of slate or of agglomerated slate 9 9 18
6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial
abrasives
9 9 18
6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn
or otherwise made up
9 9 18
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other
than those of heading 6811 or 6812 or chapter 69
9 9 18
6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 9 9 18
6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of
shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
9 9 18
6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 9 9 18
6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced 9 9 18
6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 9 9 18
6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 9 9 18
6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 9 9 18
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 9 9 18
6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly
ash
9 9 18
6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 9 9 18
6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 9 9 18
6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 9 9 18
6904 Ceramic flooring blocks, support or filler tiles and the like 9 9 18
6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 9 9 18
6906 Ceramic pipes, conduits, guttering and pipe fittings 9 9 18
6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,
whether or not on a backing; finishing ceramics
9 9 18
6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 9 9 18
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 9 9 18
6914 Other ceramic articles 9 9 18
7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 9 9 18
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 9 9 18
7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 9 9 18
7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 9 9 18
7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 9 9 18
7007 Safety glass, consisting of toughened (tempered) or laminated glass 9 9 18
7008 Multiple-walled insulating units of glass 9 9 18
7009 Glass mirrors, whether or not framed, including rear-view mirrors 9 9 18
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass;
stoppers, lids and other closures, of glass
9 9 18
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 9 9 18
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or
similar purposes (other than that of heading 7010 or 7018)
9 9 18
7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 9 9 18
7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and
their segments, for the manufacture of such glasses
9 9 18
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a 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
9 9 18
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 9 9 18
7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other
than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter
9 9 18
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 9 9 18
7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 9 9 18
7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 9 9 18
7202 Ferro-alloys 9 9 18
7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 9 9 18
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 9 9 18
7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 9 9 18
7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 9 9 18
7207 Semi-finished products of iron or non-alloy steel 9 9 18
7208 to 7212 All flat-rolled products of iron or non-alloy steel 9 9 18
7213 to 7215 All bars and rods, of iron or non-alloy steel 9 9 18
7216 Angles, shapes and sections of iron or non-alloy steel 9 9 18
7217 Wire of iron or non-alloy steel 9 9 18
7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 9 9 18
7219, 7220 All flat-rolled products of stainless steel 9 9 18
7221, 7222 All bars and rods, of stainless steel 9 9 18
7223 Wire of stainless steel 9 9 18
7224 Other alloy steel in ingots or other primary forms; semi-finished products of other
alloy steel
9 9 18
7225, 7226 All flat-rolled products of other alloy steel 9 9 18
7227, 7228 All bars and rods of other alloy steel. 9 9 18
7229 Wire of other alloy steel 9 9 18
7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 9 9 18
7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing
or fixing rails
9 9 18
7303 Tubes, pipes and hollow profiles, of cast iron 9 9 18
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 9 9 18
7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel 9 9 18
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 9 9 18
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 9 9 18
7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridgesections, lockgates, towers, lattice masts, roofs, roofing frameworks, 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]
9 9 18
7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l,
whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
9 9 18
7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding
300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
9 9 18
7311 Containers for compressed or liquefied gas, of iron or steel 9 9 18
7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 9 9 18
7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 9 9 18
7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire;
expanded metal of iron or steel
9 9 18
7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82,
7315 89, 7315 90
9 9 18
7316 Anchors, grapnels and parts thereof, of iron or steel 9 9 18
7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading
8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
9 9 18
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel 9 9 18
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
9 9 18
7320 Springs and leaves for springs, of iron and steel 9 9 18
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric
domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]
9 9 18
7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air 20 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
9 9 18
7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 9 9 18
7323, 9410 Ghamella 9 9 18
7324 Sanitary ware and parts thereof, of iron and steel 9 9 18
7325 Other cast articles of iron or steel 9 9 18
7326 Other articles of iron and steel 9 9 18
7401 Copper mattes; cement copper (precipitated copper) 9 9 18
7402 Unrefined copper; copper anodes for electrolytic refining 9 9 18
7403 Refined copper and copper alloys, unwrought 9 9 18
7404 Copper waste and scrap 9 9 18
7405 Master alloys of copper 9 9 18
7406 Copper powders and flakes 9 9 18
7407 Copper bars, rods and profiles 9 9 18
7408 Copper wire 9 9 18
7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 9 9 18
7410 Copper foils 9 9 18
7411 Copper tubes and pipes 9 9 18
7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 9 9 18
7413 Stranded wires and cables 9 9 18
7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 9 9 18
7418 All goods [other than table, kitchen or other household articles of copper; Utensils] 9 9 18
7419 Other articles of copper 9 9 18
7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 9 9 18
7502 Unwrought nickel 9 9 18
7503 Nickel waste and scrap 9 9 18
7504 Nickel powders and flakes 9 9 18
7505 Nickel bars, rods, profiles and wire 9 9 18
7506 Nickel plates, sheets, strip and foil 9 9 18
7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 9 9 18
7508 Other articles of nickel 9 9 18
7601 [Unwrought] Aluminium 9 9 18
7602 Aluminium waste and scrap 9 9 18
7603 Aluminium powders and flakes 9 9 18
7604 Aluminium bars, rods and profiles 9 9 18
7605 Aluminium wire 9 9 18
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 9 9 18
7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 9 9 18
7608 Aluminium tubes and pipes 9 9 18
7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 9 9 18
7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium
plates, rods, profiles, tubes and the like, prepared for use in structures
9 9 18
7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not
lined or heat-insulated, but not fitted with mechanical or thermal equipment
9 9 18
7612 Aluminium casks, drums, cans, boxes, etc. 9 9 18
7613 Aluminium containers for compressed or liquefied gas 9 9 18
7614 Stranded wires, cables, plaited bands and the like, of aluminium, not electrically
insulated
9 9 18
7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils] 9 9 18
7616 Other articles of aluminium 9 9 18
7801 Unwrought lead 9 9 18
7802 Lead waste and scrap 9 9 18
7804 Lead plates, sheets, strip and foil; lead powders and flakes 9 9 18
7806 Other articles of lead (including sanitary fixtures and Indian lead seals) 9 9 18
7901 Unwrought zinc 9 9 18
7902 Zinc waste and scrap 9 9 18
7903 Zinc dust, powders and flakes 9 9 18
7904 Zinc bars, rods, profiles and wire 9 9 18
7905 Zinc plates, sheets, strip and foil 9 9 18
7907 Other articles of zinc including sanitary fixtures 9 9 18
8001 Unwrought tin 9 9 18
8002 Tin waste and scrap 9 9 18
8003 Tin bars, rods, profiles and wire 9 9 18
8007 Other articles of tin 9 9 18
8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium
and thallium, and articles thereof, including waste and scrap
9 9 18
8113 Cermets and articles thereof, including waste and scrap 9 9 18
8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 9 9 18
8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 9 9 18
8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 9 9 18
8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 9 9 18
8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 9 9 18
8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for
drawing or extruding metal, and rock drilling or earth boring tools
9 9 18
8208 Knives and cutting blades, for machines or for mechanical appliances 9 9 18
8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 9 9 18
8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 9 9 18
8212 Razors and razor blades (including razor blade blanks in strips) 9 9 18
8213 00 00 Scissors, tailors' shears and similar shears, and blades therefor 9 9 18
8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades
therefor]
9 9 18
8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of
the foregoing articles, of base metal
9 9 18
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings 9 9 18
8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 9 9 18
8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office- stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 9 9 18
8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 9 9 18
8307 Flexible tubing of base metal, with or without fittings 9 9 18
8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing 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
9 9 18
8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 9 9 18
8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 9 9 18
8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of
metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of
agglomerated base metal powder, used for metal spraying
9 9 18
84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 9 9 18
84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow
vertical pumps
9 9 18
8401 Nuclear reactors; machinery and apparatus for isotopes separation 9 9 18
8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water
boilers
9 9 18
8403 Central heating boilers other than those of heading 8402 9 9 18
8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for
steam or other vapour power units
9 9 18
8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 9 9 18
8406 Steam turbines and other vapour turbines 9 9 18
8410 Hydraulic turbines, water wheels, and regulators therefor 9 9 18
8411 Turbo-jets, turbo-propellers and other gas turbines other than aircraft engines 9 9 18
8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic
power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
9 9 18
8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [841360] 9 9 18
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters other than
bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps
9 9 18
8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical
stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
9 9 18
8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 9 9 18
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as
heating, cooking, roasting
9 9 18
8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 9 9 18
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 9 9 18
8422 20 00,
8422 30 00,
8422 40 00,
8422 90 [other
than 8422 11
00, 8422 19 00]
Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 9 9 18
8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 9 9 18
8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or
nozzles for sprinklers]
9 9 18
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 9 9 18
8426 Ship?s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 9 9 18
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 9 9 18
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 9 9 18
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 9 9 18
8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile- extractors; snow-ploughs and snow-blowers 9 9 18
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 9 9 18
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 9 9 18
8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils 9 9 18
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 9 9 18
8440 Book-binding machinery, including book-sewing machines 9 9 18
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 9 9 18
8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders
and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
9 9 18
8443 Printing machinery used for printing by means of plates, cylinders and other
printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof
9 9 18
8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 9 9 18
8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the
machines of heading 8446 or 8447
9 9 18
8446 Weaving machines (looms) 9 9 18
8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 9 9 18
8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or
84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles,
healds and heald frames, hosiery needles)
9 9 18
8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 9 9 18
8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing,
dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other
support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
9 9 18
8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 9 9 18
8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 9 9 18
8455 Metal-rolling mills and rolls therefor 9 9 18
8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron
beam, ionic-beam or plasma arc processes
9 9 18
8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 9 9 18
8458 Lathes (including turning centres) for removing metal 9 9 18
8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 9 9 18
8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or
polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
9 9 18
8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear
grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
9 9 18
8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for
working metal or metal carbides, not specified above
9 9 18
8463 Other machine-tools for working metal, or cermets, without removing material 9 9 18
8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 9 9 18
8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise
assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
9 9 18
8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for
any type of tool, for working in the hand
9 9 18
8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor 9 9 18
8468 Machinery and apparatus for soldering, brazing or welding, whether or not
capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
9 9 18
8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a
calculating device; cash registers
9 9 18
8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and
machines for processing such data, not elsewhere specified or included
9 9 18
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin
counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]
9 9 18
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 9 9 18
8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds
of sand
9 9 18
8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass
or glassware
9 9 18
8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 9 9 18
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 9 9 18
8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 9 9 18
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting machines] 9 9 18
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 9 9 18
8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 9 9 18
8482 Ball bearing, Roller Bearings 9 9 18
8483 Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws *** 9 9 18
8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints,
dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
9 9 18
8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated
circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter
9 9 18
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 9 9 18
8501 Electric motors and generators (excluding generating sets) 9 9 18
8502 Electric generating sets and rotary converters 9 9 18
8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 9 9 18
8504 Electrical transformers, static converters (for example, rectifiers) and inductors 9 9 18
8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches
and brakes; electro-magnetic lifting heads
9 9 18
8506 Primary cells and primary batteries 9 9 18
8512 Electrical lighting or signalling equipment (excluding articles of heading 8539),
windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
9 9 18
8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 9 9 18
8514 Industrial or laboratory electric furnaces and ovens (including those functioning
by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
9 9 18
8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 9 9 18
8517 Telephone 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]
9 9 18
8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;
audio-frequency electric amplifiers; electric sound amplifier set
9 9 18
8519 Sound recording or reproducing apparatus 9 9 18
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 9 9 18
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 9 9 18
8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but
excluding products of Chapter 37
9 9 18
8525 Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie
talkie) used by defence, police and paramilitary forces etc]
9 9 18
8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 9 9 18
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 9 9 18
8528 Computer monitors not exceeding 20 inches, Set top Box for Television (TV) 9 9 18
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 9 9 18
8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other
than those of heading 8608)
9 9 18
8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 9 9 18
8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 9 9 18
8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 9 9 18
8534 00 00 Printed Circuits 9 9 18
8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning
arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
9 9 18
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes),
for a voltage not exceeding 1,000 volts : connectors for 26 optical fibres, optical fibre bundles or cables
9 9 18
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading
85
9 9 18
8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 9 9 18
8539 Electrical Filaments or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] 9 9 18
8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and
tubes, cathode-ray tubes, television camera tubes)
9 9 18
8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi- conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals 9 9 18
8542 Electronic integrated circuits 9 9 18
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 9 9 18
8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not
assembled with electric conductors or fitted with connectors
9 9 18
8545 Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for
electrical purposes
9 9 18
8546 Electrical insulators of any material 9 9 18
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes
of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
9 9 18
8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 9 9 18
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 9 9 18
8702 Buses for use in public transport which exclusively run on Bio-fuels 9 9 18
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] 9 9 18
8704 Refrigerated motor vehicles 9 9 18
8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 9 9 18
8715 Baby carriages and parts thereof 9 9 18
8801 Balloons and dirigibles, gliders and other non-powered aircraft 9 9 18
8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof 9 9 18
8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and
parts thereof
9 9 18
8908 00 00 Vessels and other floating structures for breaking up 9 9 18
9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass
not optically worked
9 9 18
9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 9 9 18
9004 Spectacles [other than corrective]; goggles including those for correcting vision 9 9 18
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 9 9 18
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 9 9 18
9007 Cinematographic cameras and projectors, whether or not incorporating sound
recording or reproducing apparatus
9 9 18
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 9 9 18
9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 9 9 18
9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 9 9 18
9012 Microscopes other than optical microscopes; diffraction apparatus 9 9 18
9013 Liquid crystal devices not constituting articles provided for more specifically in
other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
9 9 18
9014 Direction finding compasses; other navigational instruments and appliances 9 9 18
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and
appliances, excluding compasses; rangefinders
9 9 18
9016 Balances of a sensitivity of 5 cg or better, with or without weights 9 9 18
9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter 9 9 18
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generator 9 9 18
9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 9 9 18
9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 9 9 18
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 9 9 18
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges,
manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
9 9 18
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity,
expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
9 9 18
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 9 9 18
9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 9 9 18
9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionis 9 9 18
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 9 9 18
9032 Automatic regulating or controlling instruments and apparatus 9 9 18
9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 9 9 18
9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 9 9 18
9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 9 9 18
9103 Clocks with watch movements, excluding clocks of heading 9104 9 9 18
9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 9 9 18
9105 Other clocks 9 9 18
9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 9 9 18
9107 Time switches with clock or watch movement or with synchronous motor 9 9 18
9108 Watch movements, complete and assembled 9 9 18
9109 Clock movements, complete and assembled 9 9 18
9114 Other clock or watch parts 9 9 18
9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough
watch or clock movements
9 9 18
9111 Watch cases and part thereof 9 9 18
9112 Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof 9 9 18
9113 Watch straps, watch bands and watch bracelets, and parts thereof 9 9 18
9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 9 9 18
9202 Other string musical instruments (for example, guitars, violins, harps) 9 9 18
9205 Wind musical instruments (for example, keyboard pipe organs, accordions,
clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
9 9 18
9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 9 9 18
9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 9 9 18
9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other
mouth-blown sound signalling instruments
9 9 18
9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments;
metronomes, tuning forks and pitch pipes of all kinds
9 9 18
9301 Military weapons other than revolvers, pistols 9 9 18
9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing
guns)
9 9 18
9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 9 9 18
9305 Parts and accessories of articles of headings 9301 to 9304 9 9 18
9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and
parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
9 9 18
9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 9 9 18
9401 [other
than 9401 10
00]
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] 9 9 18
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 9 9 18
9403 Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof 9 9 18
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics,
whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]
9 9 18
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates 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)]
9 9 18
9406 Prefabricated buildings 9 9 18
9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 9 9 18
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 9 9 18
9506 Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] 9 9 18
9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 9 9 18
9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading
3503) and articles of unhardened gelatin Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
9 9 18
9603 [other
than 9603 10
00]
Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or
without handles]
9 9 18
9604 00 00 Hand sieves and hand riddles 9 9 18
9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 9 9 18
9607 Slide fasteners and parts thereof 9 9 18
9608 Fountain pens, stylograph pens 9 9 18
9610 00 00 Boards, with writing or drawing surface, whether or not framed 9 9 18
9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 9 9 18
9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes 9 9 18
9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks 9 9 18
9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 9 9 18
9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 9 9 18
9620 00 00 Monopods, bipods, tripods and similar articles 9 9 18
9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1)industrial plant, (2)irrigation project, (3)power project, (4)mining project, (5)project for the exploration for oil or other minerals, and (6)such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential
for the maintenance of the plant or project mentioned in (1) to (6) above.
9 9 18
9802 Laboratory chemicals 9 9 18
4011 70 00 Tyre for tractors 9 9 18
4013 90 49 Tube for tractor tyres 9 9 18
8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 9 9 18
8413 81 90 Hydraulic Pumps for Tractors 9 9 18
8708 10 10 Bumpers and parts thereof for tractors 9 9 18
8708 30 00 Brakes assembly and its parts thereof for tractors 9 9 18
8708 40 00 Gear boxes and parts thereof for tractors 9 9 18
8708 50 00 Transaxles and its parts thereof for tractors 9 9 18
8708 70 00 Road wheels and parts and accessories thereof for tractors 9 9 18
8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 9 9 18
8708 92 00 Silencer assembly for tractors and parts thereof 9 9 18
8708 93 00 Clutch assembly and its parts thereof for tractors 9 9 18
8708 94 00 Steering wheels and its parts thereof for tractor 9 9 18
8708 99 00 Hydraulic and its parts thereof for tractors 9 9 18
8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors 9 9 18
Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software 9 9 18
Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI 9 9 18
1703 Molasses 14 14 28
2106 90 20 Pan masala 14 14 28
2,20,210 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 14 14 28
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 14 14 28
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 14 14 28
2403 Other manufactured tobacco and manufactured tobacco substitutes; ?homogenised? or ?reconstituted? tobacco; tobacco extracts and essences [including bidis] 14 14 28
2515 12 20,
2515 12 90
Marble and travertine, other than blocks 14 14 28
2516 12 00 Granite, other than blocks 14 14 28
2523 Portland cement, aluminous cement, slag cement, super sulphate cement and
similar hydraulic cements, whether or not coloured or in the form of clinkers
14 14 28
3208 All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 14 14 28
3209 Paints and varnishes (including enamels and lacquers) based on synthetic
polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
14 14 28
3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 14 14 28
3214 Glaziers? putty, grafting putty, resin cements, caulking compounds and other
mastics; painters? fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
14 14 28
4011 New pneumatic tyres, of rubber other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres;
and of a kind used on aircraft
14 14 28
4012 Retreaded or used tyres and flaps 14 14 28
8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 14 14 28
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 14 14 28
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 14 14 28
8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 14 14 28
8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the
humidity cannot be separately regulated
14 14 28
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 14 14 28
8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 14 14 28
8450 Household or laundry-type washing machines, including machines which both wash and dry 14 14 28
8483 Transmission 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) 14 14 28
8507 Electric accumulators, including separators therefor, whether or not rectangular
(including square)
14 14 28
8508 Vacuum cleaners 14 14 28
8509 Electro-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
14 14 28
8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 14 14 28
8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a
kind used in conjunction with such engines
14 14 28
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used
for domestic purposes; electric heating resistors, other than those of heading 8545
14 14 28
8525 Digital cameras and videocamera recorders other than CCTV 14 14 28
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than
computer monitors not exceeding 20 inches and set top box for television]
14 14 28
8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 14 14 28
8702 Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] 14 14 28
8703 Motor cars and other motor vehicles principally designed for the transport of
persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]
14 14 28
8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 14 14 28
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries,
mobile work
14 14 28
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 14 14 28
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 14 14 28
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 14 14 28
8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 14 14 28
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 14 14 28
8714 Parts and accessories of vehicles of headings 8711 and 8713 14 14 28
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like);
animal drawn vehicles]
14 14 28
8802 Aircrafts for personal use 14 14 28
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 14 14 28
9302 Revolvers and pistols, other than those of heading 9303 or 9304 14 14 28
9504 Video 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] 14 14 28
9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 14 14 28
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder- puffs and pads for the application of cosmetics or toilet preparations 14 14 28
9804 All dutiable articles intended for personal use 14 14 28
Any Chapter Lottery authorized by State GovernmentsExplanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.Explanation 2.- (1) ?Lottery authorized by State Governments? means a lottery which is authorized to be sold in State(s)
other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation)
Rules, 2010.
14 14 28
Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club 14 14 28
7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience
of transport
1.5 1.5 3
7103 Semi-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] 1.5 1.5 3
7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for
convenience of transport [other than Unworked or simply sawn or roughly shaped]
1.5 1.5 3
7105 Dust and powder of natural or synthetic precious or semi-precious stones 1.5 1.5 3
7106 Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form 1.5 1.5 3
7107 Base metals clad with silver, not further worked than semi-manufactured 1.5 1.5 3
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 1.5 1.5 3
7109 Base metals or silver, clad with gold, not further worked than semi-manufactured 1.5 1.5 3
7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 1.5 1.5 3
7111 Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured 1.5 1.5 3
7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a
kind used principally for the recovery of precious metal.
1.5 1.5 3
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 1.5 1.5 3
7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 1.5 1.5 3
7115 Other articles of precious metal or of metal clad with precious metal 1.5 1.5 3
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 1.5 1.5 3
7117 Imitation jewellery other than bangles of lac/shellac 1.5 1.5 3
7118 Coin 1.5 1.5 3
7102 All goods 0.125 0.125 0.25
7103 Semi-precious stones, unworked or simply sawn or roughly shaped 0.125 0.125 0.25
7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds) 0.125 0.125 0.25
7104 Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped 0.125 0.125 0.25
7104 Synthetic or reconstructed precious stones 0.125 0.125 0.25
0101 Live asses, mules and hinnies 0 0 0
0102 Live bovine animals 0 0 0
0103 Live swine 0 0 0
0104 Live sheep and goats 0 0 0
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0 0 0
0106 Other live animal such as Mammals, Birds, Insects 0 0 0
0201 Meat of bovine animals, fresh and chilled. 0 0 0
0203
0204
0205
0206
0207
0208
0209
All goods, fresh or chilled 0 0 0
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 0 0 0
03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 0 0 0
0301 Live fish. 0 0 0
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0 0 0
0304
0306
0307
0308
All goods, fresh or chilled 0 0 0
0303
0304
0305
All goods [other than fresh or chilled] and other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available 0 0 0
0306
0307
0308
[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]
0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 0 0 0
0403 Curd; Lassi; Butter milk 0 0 0
0406 Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim 0 0 0
0407 Birds' eggs, in shell, fresh, preserved or cooked 0 0 0
0409 Natural honey, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any
actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]?
0 0 0
0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 0 0 0
0504 All goods, fresh or chilled 0 0 0
0504 All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]?
0 0 0
0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but
not cut to shape), treated with acid or gelatinised; powder and waste of these products
0 0 0
50,790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 0 0 0
0511 Semen including frozen semen 0 0 0
06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0 0 0
0701 Potatoes, fresh or chilled. 0 0 0
0702 Tomatoes, fresh or chilled. 0 0 0
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0 0 0
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0 0 0
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0 0 0
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0 0 0
0707 Cucumbers and gherkins, fresh or chilled. 0 0 0
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0 0 0
0709 Other vegetables, fresh or chilled. 0 0 0
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, - (a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0 0 0
0713 Dried leguminous vegetables, shelled, whether or not skinned or split other than those [put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE I]
0 0 0
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 0 0 0
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
08 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 0 0 0
0801 Brazil nuts, fresh, whether or not shelled or peeled 0 0 0
0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts
(Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
0 0 0
0803 Bananas, including plantains, fresh or dried 0 0 0
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 0 0 0
0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
0 0 0
0806 Grapes, fresh 0 0 0
0807 Melons (including watermelons) and papaws (papayas), fresh. 0 0 0
0808 Apples, pears and quinces, fresh. 0 0 0
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0 0 0
0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore,
Lichi, fresh.
0 0 0
0814 Peel of citrus fruit or melons (including watermelons), fresh. 0 0 0
07, 09 or 10 All goods of seed quality 0 0 0
0901 Coffee beans, not roasted 0 0 0
0902 Unprocessed green leaves of tea 0 0 0
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 0 0 0
0910 11 10 Fresh ginger, other than in processed form 0 0 0
0910 30 10 Fresh turmeric, other than in processed form 0 0 0
1001 Wheat and meslin other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
1002 Rye other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE I]
0 0 0
1003 Barley other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any
actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
1004 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste,
whether or not
0 0 0
1005 Maize (corn) other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any
actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
1006 Rice other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] 0 0 0
1007 Grain sorghum other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than those put up in unit container and,- (a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE I]
0 0 0
1101 Wheat or meslin flour other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
1103 Cereal groats, meal and pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]
0 0 0
1104 Cereal grains hulled 0 0 0
1105 Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the
conditions as in the ANNEXURE I]
0 0 0
1106 FFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. ?other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]
0 0 0
1106 10 10 Guar Meal 0 0 0
12 All goods of seed quality 0 0 0
1201 Soya beans, whether or not broken, of seed quality. 0 0 0
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 0 0 0
1204 Linseed, whether or not broken, of seed quality. 0 0 0
1205 Rape or colza seeds, whether or not broken, of seed quality. 0 0 0
1206 Sunflower seeds, whether or not broken, of seed quality. 0 0 0
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius)
seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken
0 0 0
1209 Seeds, fruit and spores, of a kind used for sowing. 0 0 0
1210 Hop cones, fresh. 0 0 0
1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets 0 0 0
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 0 0 0
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 0 0 0
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 0 0 0
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of
pellets.
0 0 0
1301 Lac and Shellac 0 0 0
1404 90 40 Betel leaves 0 0 0
1404 90 60 Coconut shell, unworked 0 0 0
1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar 0 0 0
1904 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
0 0 0
1905 Pappad, by whatever name it is known, except when served for consumption 0 0 0
1905 Bread (branded or otherwise), except when served for consumption and pizza bread 0 0 0
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 0 0 0
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 0 0 0
2201 Non-alcoholic Toddy, Neera including date and palm neera 0 0 0
2202 90 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE I]
0 0 0
2301, 2302,
2308, 2300
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay straw, supplement husk of pulses, concentrates & additives, wheat bran de-oiled cake other than rice- bran 0 0 0
2302 De-oiled rice bran 0 0 0
2306 Cotton seed oil cake 0 0 0
2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water 0 0 0
2716 00 00 Electrical energy 0 0 0
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 0 0 0
3002 Human Blood and its components 0 0 0
3006 All types of contraceptives 0 0 0
3101 All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]
0 0 0
3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 0 0 0
3825 Municipal waste, sewage sludge, clinical waste 0 0 0
3926 Plastic bangles 0 0 0
4014 Condoms and contraceptives 0 0 0
4401 Firewood or fuel wood 0 0 0
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 0 0 0
4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 0 0 0
4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 0 0 0
48 / 4907 Rupee notes when sold to the Reserve Bank of India 0 0 0
4907 Cheques, lose or in book form 0 0 0
4901 Printed books, including Braille books 0 0 0
4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 0 0 0
4903 Children's picture, drawing or colouring books 0 0 0
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 0 0 0
4907 Duty Credit Scrips 0 0 0
5001 Silkworm laying, cocoon 0 0 0
5002 Raw silk 0 0 0
32 Silk waste 0 0 0
5101 Wool, not carded or combed 0 0 0
5102 Fine or coarse animal hair, not carded or combed 0 0 0
5103 Waste of wool or of fine or coarse animal hair 0 0 0
52 Gandhi Topi 0 0 0
52 Khadi yarn 0 0 0
50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and
KVIC certified institutions/outlets
0 0 0
5303 Jute fibres, raw or processed but not spun 0 0 0
5305 Coconut, coir fibre 0 0 0
63 Indian National Flag 0 0 0
6703 Human hair, dressed, thinned, bleached or otherwise worked 0 0 0
6912 00 40 Earthen pot and clay lamps 0 0 0
69 Idols made of clay 0 0 0
7018 Glass bangles (except those made from precious metals) 0 0 0
7117 Bangles of lac/ shellac 0 0 0
8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 0 0 0
8445 Charkha for hand spinning of yarns, including amber charkha 0 0 0
8446 Handloom [weaving machinery] 0 0 0
8802 60 00 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 0 0 0
9021 Hearing aids 0 0 0
92 Indigenous handmade musical instruments as listed in ANNEXURE II 0 0 0
9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles 0 0 0
9609 Slate pencils and chalk sticks 0 0 0
9610 00 00 Slates 0 0 0
9803 Passenger baggage 0 0 0
Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika
0 0 0
- Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed
by the State Government, Union Territory or local authority, as the case may be.
0 0 0
- Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union
territory or local authority in the form of grants
0 0 0
Any chapter Parts for manufacture of hearing aids 0 0 0
2106 90 20 Pan-masala
2202 10 10 Aerated waters
2202 10 20 Lemonade
2202 10 90 Others
2401 Unmanufactured tobacco (without lime tube) ? bearing a brand name
2401 Unmanufactured tobacco (with lime tube) ? bearing a brand name
2401 30 00 Tobacco refuse, bearing a brand name
2402 10 10 Cigar and cheroots
2402 10 20 Cigarillos
2402 20 10 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres
2402 20 20 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres
2402 20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65
millimetres
2402 20 40 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres
2402 20 90 Other cigarettes containing tobacco
2402 90 10 Cigarettes of tobacco substitutes
2402 90 20 Cigarillos of tobacco substitutes
2402 90 90 Other
2403 11 10 'Hookah' or 'gudaku' tobacco bearing a brand name
2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name
2403 11 90 Other water pipe smoking tobacco not bearing a brand name.
2403 19 10 Smoking mixtures for pipes and cigarettes
2403 19 90 Other smoking tobacco bearing a brand name
2403 19 90 Other smoking tobacco not bearing a brand name
2403 91 00 ?Homogenised? or ?reconstituted? tobacco, bearing a brand name
2403 99 10 Chewing tobacco (without lime tube)
2403 99 10 Chewing tobacco (with lime tube)
2403 99 10 Filter khaini
2403 99 20 Preparations containing chewing tobacco
2403 99 30 Jarda scented tobacco
2403 99 40 Snuff
2403 99 50 Preparations containing snuff
2403 99 60 Tobacco extracts and essence bearing a brand name
2403 99 60 Tobacco extracts and essence not bearing a brand name
2403 99 70 Cut tobacco
2403 99 90 Pan masala containing tobacco ?Gutkha?
2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a
brand name
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
2702 Lignite, whether or not agglomerated, excluding jet
2703 Peat (including peat litter), whether or not agglomerated
8702 10, 8702
20, 8702 30,
8702 90
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
8703 10 10,
8703 80
Electrically operated vehicles, including three wheeled electric motor vehicles.
8703 Three wheeled vehicles
8703 Cars for physically handicapped persons, subject to the following conditions:
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car
gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
8703 40, 8703
60
Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under.
8703 40, 8703
60
Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (b) Three wheeled vehicles Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of
1988) and the rules made there under.
8703 40, 8703
60
Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under.
8703 40, 8703
60
Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined
as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
8704 50, 8703
70
Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor
Vehicles Act, 1988 (59 of 1988) and the rules made there under.
8705 50, 8703
70
Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways,roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
8707 50, 8703
70
Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under.
8703 Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation-Forthe purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
8703 21 or
8703 22
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.-For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
8,70,331 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
8703 Motor vehicles of engine capacity not exceeding 1500 cc
8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B
8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of
this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.
8711 Motorcycles of engine capacity exceeding 350 cc.
8802 Other aircraft (for example, helicopters, aeroplanes), for personal use.
8903 Yacht and other vessels for pleasure or sports