Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
The document, verbatim
1
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, hereby notifies the rate of the integrated tax of-
(i)
5 per cent. in respect of goods specified in Schedule I,
(ii)
12 per cent. in respect of goods specified in Schedule II,
(iii)
18 per cent. in respect of goods specified in Schedule III,
(iv)
28 per cent. in respect of goods specified in Schedule IV,
(v)
3 per cent. in respect of goods specified in Schedule V, and
(vi)
0.25 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules), that shall be
levied on inter-State supplies of goods, the description of which is specified in the
corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-
heading, heading or Chapter, as the case may be, as specified in the corresponding entry in
column (2) of the said Schedules.
Schedule I – 5%
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
1.
0303
Fish, frozen, excluding fish fillets and other fish meat of heading
0304
2.
0304
Fish fillets and other fish meat (whether or not minced), frozen
3.
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked
before or during the smoking process; flours, meals and pellets of
fish, fit for human consumption
4.
0306
Crustaceans, whether in shell or not, frozen, dried, salted or in
brine; crustaceans, in shell, cooked by steaming or by boiling in
water, frozen, dried, salted or in brine; flours, meals and pellets of
crustaceans, fit for human consumption
5.
0307
Molluscs, whether in shell or not, frozen, dried, salted or in brine;
aquatic invertebrates other than crustaceans and molluscs, frozen,
dried, salted or in brine; flours, meals and pellets of aquatic
invertebra other than crustaceans, fit for human consumption
6.
0308
Aquatic invertebrates other than crustaceans and molluscs, frozen,
dried, salted or in brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked before or during
2
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
the smoking process: flours, meals and pellets of aquatic
invertebrates other than crustaceans and molluscs, fit for human
consumption
7.
0401
Ultra High Temperature (UHT) milk
8.
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]
9.
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
10.
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
11.
0406
Chena or paneer put up in unit container and bearing a registered
brand name
12.
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.
13.
0409
Natural honey, put up in unit container and bearing a registered
brand name
14.
0410
Edible products of animal origin, not elsewhere specified or
included
15.
0502
Pigs', hogs' or boars' bristles and hair; badger hair and other brush
making hair; waste of such bristles or hair.
16.
0504
Guts, bladders and stomachs of animals (other than fish), whole and
pieces thereof, fresh, chilled, frozen, salted, in brine, dried or
smoked.
17.
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
18.
0507
[Except
050790]
Ivory, tortoise-shell, whalebone and whalebone hair, horns,
unworked or simply prepared but not cut to shape; powder and
waste of these products.
19.
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.
20.
0510
Ambergris, castoreum, civet and musk; cantharides; bile, whether or
not dried; glands and other animal products used in the preparation
3
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
of pharmaceutical products, fresh, chilled, frozen or otherwise
provisionally preserved.
21.
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.
22.
7
Herb, bark, dry plant, dry root, commonly known as jaribooti and
dry flower
23.
0710
Vegetables (uncooked or cooked by steaming or boiling in water),
frozen
24.
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
25.
0713
Dried leguminous vegetables, shelled, whether or not skinned or
split [put up in unit container and bearing a registered brand name]
26.
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, frozen or
dried, whether or not sliced or in the form of pellets
27.
0801
Cashew nuts, whether or not shelled or peeled
28.
0802
Dried areca nuts, whether or not shelled or peeled
29.
0802
Dried chestnuts (singhada), whether or not shelled or peeled
30.
08
Dried makhana, whether or not shelled or peeled
31.
0806
Grapes, dried, and raisins
32.
0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water,
frozen, whether or not containing added sugar or other sweetening
matter
33.
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
34.
0814
Peel of citrus fruit or melons (including watermelons), frozen, dried
or provisionally preserved in brine, in sulphur water or in other
preservative solutions
35.
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and
skins; coffee substitutes containing coffee in any proportion [other
than coffee beans not roasted]
36.
0902
Tea, whether or not flavoured [other than unprocessed green leaves
of tea]
37.
0903
Maté
38.
0904
Pepper of the genus Piper; dried or crushed or ground fruits of the
genus Capsicum or of the genus Pimenta
39.
0905
Vanilla
40.
0906
Cinnamon and cinnamon-tree flowers
41.
0907
Cloves (whole fruit, cloves and stems)
42.
0908
Nutmeg, mace and cardamoms
43.
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
4
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
berries [other than of seed quality]
44.
0910 [other
than 0910 11
10, 0910 30
10]
Ginger other than fresh ginger, saffron, turmeric (curcuma) other
than fresh turmeric, thyme, bay leaves, curry and other spices
45.
10
All goods i.e. cereals, put up in unit container and bearing a
registered brand name
46.
1001
Wheat and meslin put up in unit container and bearing a registered
brand name
47.
1002
Rye put up in unit container and bearing a registered brand name
48.
1003
Barley put up in unit container and bearing a registered brand name
49.
1004
Oats put up in unit container and bearing a registered brand name
50.
1005
Maize (corn) put up in unit container and bearing a registered brand
name
51.
1006
Rice put up in unit container and bearing a registered brand name
52.
1007
Grain sorghum put up in unit container and bearing a registered
brand name
53.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar,
Bajra, Ragi] put up in unit container and bearing a registered brand
name
54.
1101
Wheat or meslin flour put up in unit container and bearing a
registered brand name.
55.
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour,
Rye flour, etc. put up in unit container and bearing a registered
brand name
56.
1103
Cereal groats, meal and pellets, including suji and dalia, put up in
unit container and bearing a registered brand name
57.
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]
58.
1105
Meal, powder, flakes, granules and pellets of potatoes put up in unit
container and bearing a registered brand name
59.
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 1106 10 90], of sago or of roots or tubers of heading
0714 or of the products of Chapter 8, put up in unit container and
bearing a registered brand name
60.
1106 10 10
Guar meal
61.
1106 10 90
Guar gum refined split
62.
1109 00 00
Wheat gluten, whether or not dried
63.
12
All goods other than of seed quality
64.
1201
Soya beans, whether or not broken other than of seed quality.
65.
1202
Ground-nuts, not roasted or otherwise cooked, whether or not
5
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
shelled or broken other than of seed quality.
66.
1203
Copra other than of seed quality
67.
1204
Linseed, whether or not broken other than of seed quality.
68.
1205
Rape or colza seeds, whether or not broken other than of seed
quality.
69.
1206
Sunflower seeds, whether or not broken other than of seed quality
70.
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,
other than of seed quality
71.
1208
Flour and meals of oil seeds or oleaginous fruits, other than those of
mustard
72.
1210
Hop cones, dried, whether or not ground, powdered or in the form
of pellets; lupulin
73.
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
74.
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 primarily for
human consumption, not elsewhere specified or included
75.
1301
Natural gums, resins, gum-resins and oleoresins (for example,
balsams) [other than lac and shellac]
76.
1301
Compounded asafoetida commonly known as heeng
77.
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)
78.
1404 [other
than 1404 90
10, 1404 90 40,
1404 90 50]
Vegetable products not elsewhere specified or included such as
cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and
nuts, of a kind used primarily for carving, coconut shell, unworked,
Rudraksha seeds [other than bidi wrapper leaves (tendu), betel
leaves, Indian katha]
79.
1507
Soya-bean oil and its fractions, whether or not refined, but not
chemically modified
80.
1508
Ground-nut oil and its fractions, whether or not refined, but not
chemically modified.
81.
1509
Olive oil and its fractions, whether or not refined, but not
chemically modified.
82.
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
6
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
83.
1511
Palm oil and its fractions, whether or not refined, but not chemically
modified.
84.
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof,
whether or not refined, but not chemically modified.
85.
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof,
whether or not refined, but not chemically modified.
86.
1514
Rape, colza or mustard oil and fractions thereof, whether or not
refined, but not chemically modified.
87.
1515
Other fixed vegetable fats and oils (including jojoba oil) and their
fractions, whether or not refined, but not chemically modified.
88.
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.
89.
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
90.
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
91.
1701
Beet sugar, cane sugar, khandsari sugar
92.
1702
Palmyra sugar
93.
1801
Cocoa beans whole or broken, raw or roasted
94.
1802
Cocoa shells, husks, skins and other cocoa waste
95.
1803
Cocoa paste whether or not de-fatted
96.
1901 20 00
Mixes and doughs for the preparation of bread, pastry and other
baker's wares
97.
1902
Seviyan (vermicelli)
98.
1903
Tapioca and substitutes therefor prepared from starch, in the form of
flakes, grains, pearls, siftings or in similar forms. (sabudana)
99.
1905
Pizza bread
100.
1905 40 00
Rusks, toasted bread and similar toasted products
101.
2106 90
Sweetmeats
102.
2201 90 10
Ice and snow
103.
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
104.
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
105.
2304
Oil-cake and other solid residues, whether or not ground or in the
form of pellets, resulting from the extraction of soyabean oil [other
than aquatic feed including shrimp feed and prawn feed, poultry
7
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
feed & cattle feed, including grass, hay & straw, supplement & husk
of pulses, concentrates & additives, wheat bran & de-oiled cake]
106.
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[other
than aquatic feed including shrimp feed and prawn feed, poultry
feed & cattle feed, including grass, hay & straw, supplement & husk
of pulses, concentrates & additives, wheat bran & de-oiled cake]
107.
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[other than aquatic
feed including shrimp feed and prawn feed, poultry feed & cattle
feed, including grass, hay & straw, supplement & husk of pulses,
concentrates & additives, wheat bran & de-oiled cake]
108.
2307
Wine lees; argol
109.
2401
Tobacco leaves
110.
2502
Unroasted iron pyrites.
111.
2503[except
2503 00 10]
Sulphur of all kinds, other than sublimed sulphur, precipitated
sulphur and colloidal sulphur [other than sulphur recovered as by-
product in refining of crude oil]
112.
2504
Natural graphite.
113.
2505
Natural sands of all kinds, whether or not coloured, other than metal
bearing sands of Chapter 26.
114.
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.
115.
2507
Kaolin and other kaolinic clays, whether or not calcined.
116.
2508
Other clays (not including expanded clays of heading 6806),
andalusite, kyanite and sillimanite, whether or not calcined; mullite;
chamotte or dinas earths.
117.
2509
Chalk.
118.
2510
Natural calcium phosphates, natural aluminium calcium phosphates
and phosphatic chalk.
119.
2511
Natural barium sulphate (barytes); natural barium carbonate
(witherite), whether or not calcined, other than barium oxide of
heading 2816.
120.
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.
121.
2513
Pumice stone; emery; natural corundum, natural garnet and other
natural abrasives, whether or not heat-treated.
122.
2514
Slate, whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square)
shape.
123.
2515
Ecaussine and other calcareous monumental or building stone;
8
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
[Except 2515
12 10, 2515 12
20, 2515 12
90]
alabaster [other than marble and travertine]
124.
2516
[Except 2516
11 00, 2516 12
00]
Porphyry, basalt, sandstone and other monumental or building
stone, whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square)
shape.
125.
2516 11 00
Granite crude or roughly trimmed
126.
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 incorporating
the materials cited in the first part of the heading; tarred macadam;
grenules cheeping and powder of stones heading 2515 or 2516
whether or not heat treated.
127.
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
128.
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.
129.
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or
calcium sulphate) whether or not coloured, with or without small
quantities of accelerators or retarders.
130.
2521
Limestone flux; limestone and other calcareous stone, of a kind
used for the manufacture of lime or cement.
131.
2522
Quicklime, slaked lime and hydraulic lime, other than calcium
oxide and hydroxide of heading 2825.
132.
2524
Asbestos
133.
2525
Mica, including splitting; mica waste.
134.
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.
135.
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
136.
2529
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.
2530
Mineral substances not elsewhere specified or included.
138.
26 [other than
2619, 2620,
All ores and concentrates [other than slag, dross (other than
granulated slag), scalings and other waste from the manufacture of
9
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
2621]
iron or steel; slag, ash and residues (other than from the
manufacture of iron or steel) containing metals, arsenic or their
compounds; other slag and ash, including seaweed ash (kelp); ash
and residues from the incineration of municipal waste]
139.
2601
Iron ores and concentrates, including roasted iron pyrites
140.
2602
Manganese ores and concentrates, including ferruginous manganese
ores and concentrates with a manganese content of 20% or more,
calculated on the dry weight.
141.
2603
Copper ores and concentrates.
142.
2604
Nickel ores and concentrates.
143.
2605
Cobalt ores and concentrates.
144.
2606
Aluminium ores and concentrates.
145.
2607
Lead ores and concentrates.
146.
2608
Zinc ores and concentrates.
147.
2609
Tin ores and concentrates.
148.
2610
Chromium ores and concentrates.
149.
2611
Tungsten ores and concentrates.
150.
2612
Uranium or thorium ores and concentrates.
151.
2613
Molybdenum ores and concentrates.
152.
2614
Titanium ores and concentrates.
153.
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.
2616
Precious metal ores and concentrates.
155.
2617
Other ores and concentrates
156.
2618
Granulated slag (slag sand) from the manufacture of iron or steel
157.
27
Bio-gas
158.
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from
coal
159.
2702
Lignite, whether or not agglomerated, excluding jet
160.
2703
Peat (including peat litter), whether or not agglomerated
161.
2704
Coke and semi coke of coal, of lignite or of peat, whether or not
agglomerated; retort carbon
162.
2705
Coal gas, water gas, producer gas and similar gases, other than
petroleum gases and other gaseous hydrocarbons
163.
2706
Tar distilled from coal, from lignite or from peat
164.
2710
Kerosene PDS
165.
2711 12 00,
2711 13 00,
2710 19 00
Liquefied Propane and Butane mixture, Liquefied Propane,
Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply
to household domestic consumers or to non-domestic exempted
category (NDEC) customers by the Indian Oil Corporation Limited,
Hindustan petroleum Corporation Limited or Bharat Petroleum
Corporation Limited.
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
10
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
169.
28
Nuclear fuel
170.
2805 11
Nuclear grade sodium
171.
2845
Heavy water and other nuclear fuels
172.
2853
Compressed air
173.
30
Insulin
174.
3002, 3006
Animal or Human Blood Vaccines
175.
30
Diagnostic kits for detection of all types of hepatitis
176.
30
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
Medicaments (including veterinary medicaments) used in bio-
chemic systems and not bearing a brand name
179.
30
Oral re-hydration salts
180.
30
Drugs or medicines including their salts and esters and diagnostic
test kits, specified in List 1 appended to this Schedule
181.
30
Formulations manufactured from the bulk drugs specified in List 2
appended to this Schedule
182.
3101
All goods i.e. animal or vegetable fertilisersor organic fertilisers put
up in unit containers and bearing a brand name
183.
32
Wattle extract, quebracho extract, chestnut extract
184.
3202
Enzymatic preparations for pre-tanning
185.
3307 41 00
Agarbatti
186.
3402
Sulphonated castor oil, fish oil or sperm oil
187.
3605 00 10
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
188.
4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar
natural gums, in primary forms or in plates, sheets or strip
189.
4016
Toy balloons made of natural rubber latex
190.
4011, 4013
Pneumatic tyres or inner tubes, of rubber, of a kind used on / in
bicycles, cycle -rickshaws and three wheeled powered cycle
rickshaws
191.
4016
Erasers
192.
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 dehaired or split
193.
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled
11
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
or otherwise preserved, but not tanned, parchment-dressed or
further prepared), whether or not with wool on or split
194.
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
195.
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
196.
4105
Tanned or crust skins of sheep or lambs, without wool on, whether
or not split, but not further prepared
197.
4106
Tanned or crust hides and skins of other animals, without wool or
hair on, whether or not split, but not further prepared
198.
4401
Wood in chips or particles; sawdust and wood waste and scrap,
whether or not agglomerated in logs, briquettes, pellets or similar
forms
199.
4801
Newsprint, in rolls or sheets
200.
4823
Kites
201.
4901
Brochures, leaflets and similar printed matter, whether or not in
single sheets
202.
5004 to 5006
Silk yarn
203.
5007
Woven fabrics of silk or of silk waste
204.
5104
Garneted stock of wool or of fine or coarse animal hair, shoddy
wool
205.
5105
Wool and fine or coarse animal hair, carded or combed
206.
5106 to 5110
Yarn of wool or of animal hair
207.
5111 to 5113
Woven fabrics of wool or of animal hair
208.
5201 to 5203
Cotton and Cotton waste
209.
5204
Cotton sewing thread, whether or not put up for retail sale
210.
5205 to 5207
Cotton yarn [other than khadi yarn]
211.
5208 to 5212
Woven fabrics of cotton
212.
5301
All goods i.e. flax, raw or processed but not spun; flax tow and
waste (including yarn waste and garneted stock)
213.
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow
and waste of true hemp (including yarn waste and garneted stock)
214.
5303
All goods i.e. textile bast fibres [other than jute fibres, raw or
processed but not spun]; tow and waste of these fibres (including
yarn waste and garneted stock)
215.
5305 to 5308
All goods [other than coconut coir fibre] including yarn of flax, jute,
other textile bast fibres, other vegetable textile fibres; paper yarn
216.
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
217.
5407, 5408
Woven fabrics of manmade textile materials
218.
5512 to 5516
Woven fabrics of manmade staple fibres
219.
5705
Coir mats, matting and floor covering
220.
5809, 5810
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,
12
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
221.
60
Knitted or crocheted fabrics [All goods]
222.
61
Articles of apparel and clothing accessories, knitted or crocheted, of
sale value not exceeding Rs. 1000 per piece
223.
62
Articles of apparel and clothing accessories, not knitted or
crocheted, of sale value not exceeding Rs. 1000 per piece
224.
63
Other made up textile articles, sets, worn clothing and worn textile
articles and rags, of sale value not exceeding Rs. 1000 per piece
225.
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.
226.
6901 00 10
Bricks of fossil meals or similar siliceous earths
227.
6904 10 00
Building bricks
228.
6905 10 00
Earthen or roofing tiles
229.
7018
Glass beads.
230.
84
Pawan Chakki that is Air Based Atta Chakki
231.
8413, 8413 91
Hand pumps and parts thereof
232.
8419 19
Solar water heater and system
233.
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
234.
84 or 85
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
235.
8601
Rail locomotives powered from an external source of electricity or
by electric accumulators
236.
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric
locomotives, Steam locomotives and tenders thereof
237.
8603
Self-propelled railway or tramway coaches, vans and trucks, other
than those of heading 8604
238.
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)
239.
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)
240.
8606
Railway or tramway goods vans and wagons, not self-propelled
13
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
241.
8607
Parts of railway or tramway locomotives or rolling-stock; such as
Bogies, bissel-bogies, axles and wheels, and parts thereof
242.
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
243.
8713
Carriages for disabled persons, whether or not motorised or
otherwise mechanically propelled
244.
8802
Other aircraft (for example, helicopters, aeroplanes), other than
those for personal use.
245.
8803
Parts of goods of heading 8802
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and
similar vessels for the transport of persons or goods
247.
8902
Fishing vessels; factory ships and other vessels for processing or
preserving fishery products
248.
8904
Tugs and pusher craft
249.
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
250.
8906
Other vessels, including warships and lifeboats other than rowing
boats
251.
8907
Other floating structures (for example, rafts, tanks, coffer-dams,
landing-stages, buoys and beacons)
252.
Any chapter
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253.
90
Coronary stents and coronary stent systems for use with cardiac
catheters
254.
90 or any other
Chapter
Artificial kidney
255.
90 or 84
Disposable sterilized dialyzer or micro barrier of artificial kidney
256.
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
257.
90 or any other
Chapter
Assistive devices, rehabilitation aids and other goods for disabled,
specified in List 3 appended to this Schedule
258.
9405 50 31
Kerosene pressure lantern
259.
9405 91 00,
9405 92 00 or
9405 99 00
Parts of kerosene pressure lanterns including gas mantles
260.
9603 10 00
Broomsticks
14
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
261.
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
262.
9705
Numismatic coins
263.
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.
List 1 [See S.No.180 of the Schedule I]
(1)
Amikacin
(2)
Amphotericin-B
(3)
Amrinone
(4)
Aprotinin
(5)
Baclofen
(6)
Bleomycin
(7)
Busulphan
(8)
BCG vaccine, Iopromide, Iotrolan
(9)
Chlorambucil
(10)
Chorionic Gonadotrophin
(11)
Clindamycin
(12)
Cyclophosphamide
(13)
Dactinomycin
(14)
Daunorubicin
(15)
Desferrioxamine
(16)
Dimercaprol
(17)
Disopyramide phosphate
(18)
Dopamine
(19)
Eptifibatide
(20)
Glucagon
(21)
Hydroxyurea
(22)
Isoprenaline
(23)
Isoflurane
(24)
Lactulose
(25)
Lomustine
(26)
Latanoprost
(27)
Melphalan
(28)
Mesna
(29)
Methotrexate
(30)
MMR (Measles, mumps and rubella) vaccine
(31)
Mustin Hydrochloride
(32)
Pancuronium Bromide
(33)
Praziquantel
(34)
Protamine
(35)
Quinidine
15
(36)
Sodium Cromoglycate spin caps and cartridges
(37)
Sodium Hyalauronatesterile 1% and 1.4% solution
(38)
Somatostatin
(39)
Strontium Chloride (85Sr.)
(40)
Thioguanine
(41)
Tobramycin
(42)
TetanusImmunoglobin
(43)
Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44)
Tretinoin
(45)
Tribavirin / Ribavirin
(46)
Urokinase
(47)
Ursodeoxycholic Acid
(48)
Vancomycin
(49)
Vasopressin
(50)
Vecuronium Bromide
(51)
Zidovudine
(52)
5-Fluorouracil
(53)
Pegulated Liposomal Doxorubicin Hydrochloride injection
(54)
Ketoanalogue preparation of essential amino acids
(55)
Pergolide
(56)
Kit for bedside assay of Troponin-T
(57)
Solution for storing, transporting, flushing donor organs for transplant
(58)
Miltefosine
(59)
Milrinone Lactate
(60)
Methoxy Isobutile Isonitrile (MIBI)
(61)
Haemophilus Influenzae Type b Vaccine
(62)
Mycophenolate Sodium
(63)
Verteporfin
(64)
Daclizumab
(65)
Ganciclovir
(66)
Drotrecoginalfa (activated)
(67)
Eptacogalfa activated recombinant coagulation factor VIIa
(68)
Muromonab CD3
(69)
Japanese encephalitis vaccine
(70)
Valganciclovir
(71)
Low molecular weight heparin
(72)
Efavirenz
(73)
Emtricitabine;
(74)
Azathioprine;
(75)
Antinomycin D;
(76)
Cytosine Arabinoside (Cytarabine);
(77)
Vinblastine Sulphate
(78)
Vincristine;
(79)
Eurocollins Solution;
(80)
Everolimus tablets/dispersible tablets;
(81)
Poractant alfa
(82)
Troponin-I whole blood test kit;
(83)
Blower/mister kit for beating heart surgery;
16
(84)
Fluoro Enzyme Immunoassay Diagnostic kits.
(85)
Tablet Telbivudine
(86)
Injection Exenatide
(87)
DTaP-IPV-Hibor PRP-T combined Vaccine
(88)
Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89)
Injection Thyrotropin Alfa
(90)
Injection Omalizumab.
(91)
Abatacept
(92)
Daptomycin
(93)
Entacevir
(94)
Fondaparinux Sodium
(95)
Influenza Vaccine
(96)
Ixabepilone
(97)
Lapatinib
(98)
Pegaptanib Sodium injection
(99)
Suntinib Malate
(100)
Tocilizumab
(101)
Agalsidase Beta
(102)
Anidulafungin
(103)
Capsofungin acetate
(104)
Desflurane USP
(105)
Heamostatic Matrix with Gelatin and human Thrombin
(106)
Imiglucerase
(107)
Maraviroc
(108)
Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and
Sodium and meglumine ioxaglate)
(109)
Sorafenib tosylate
(110)
Varenciline tartrate
(111)
90 Yttrium
(112)
Nilotinib
(113)
Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for
injection
(114)
Micafungin sodium for injection
(115)
Bevacizumab
(116)
Raltegravir potassium
(117)
Rotavirus Vaccine (Live Oral Pentavalent)
(118)
Pneumococcal Polysaccharide Vaccine
(119)
Temsirolimus Concentrate for infusion for injection
(120)
Natalizumab
(121)
Octreotide
(122)
Somatropin
(123)
Aurothiomalate Sodium
(124)
Asparaginase
(125)
Agglutinating Sera
(126)
Anti-Diphtheria Normal Human Immunoglobulin
(127)
Anti-human lymophocyte immunoglobulin IV
(128)
Anti-human thymocyte immunoglobulin IV
(129)
Anti-Pertussis Normal Human Immunoglobulin
(130)
Anti-Plague serum
(131)
Anti-Pseudomonas Normal Human Immunoglobulin
17
(132)
Basiliximab
(133)
Beractant Intra-tracheal Suspension
(134)
Blood group sera
(135)
Botulinum Toxin Type A
(136)
Burn therapy dressing soaked in gel
(137)
Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138)
Bovine Albumin
(139)
Bretyleum Tossylate
(140)
Calcium Disodium Edetate
(141)
Carmustine
(142)
Cesium Tubes
(143)
Calcium folinate
(144)
Cholestyramine
(145)
Christmas Factor Concentrate (Coagulation factor IX prothrombin complex
concentrate)
(146)
Cobalt-60
(147)
Corticotrophin
(148)
Cyanamide
(149)
Diagnostic Agent for Detection of Hepatitis B Antigen
(150)
Diagnostic kits for detection of HIV antibodies
(151)
Diphtheria Antitoxin sera
(152)
Diazoxide
(153)
Edrophonium
(154)
Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155)
Epirubicin
(156)
Fibrinogen
(157)
Floxuridine
(158)
Flucytosin
(159)
Flecainide
(160)
Fludarabine Phosphate
(161)
Foetal Bovine Serum (FBS)
(162)
Gadolinium DTPA Dimeglumine
(163)
Gallium Citrate
(164)
Gasgangrene Anti-Toxin Serum
(165)
Goserlin Acetate
(166)
Hepatitis B Immunoglobulin
(167)
Hexamethylmelamine
(168)
Hydralazine
(169)
Idarubicine
(170)
Idoxuridine
(171)
Immuno assay kit for blood Fibrinogen degradation product for direct estimation for
diagnostic test in D.I.C.
(172)
Inactivated rabies vaccine [Human diploid cell]
(173)
Inactivated rabies vaccine [Vero-cell]
(174)
Intravenous amino acids
(175)
Intravenous Fat Emulsion
(176)
Iopamidol
(177)
Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
18
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
(178)
Iscador, CLIA diagnostic kits
(179)
Levodopa with benserazine
(180)
Lenograstim
(181)
Meningococcoal A and C combined vaccine with diluant solvent
(182)
Methicillin
(183)
Metrizamide Inj with diluant
(184)
Monocomponent insulins
(185)
Mycophenolate Mofetil
(186)
Normal Human plasma
(187)
Normal Human immunoglobulin
(188)
Nuclear magnetic resonance contrast agent
(189)
Normal Human serum Albumin
(190)
Penicillamine
(191)
Pentamidine
(192)
Penicillinase
(193)
Poliomyelitis vaccine (inactivated and live)
(194)
Potassium Aminobenzoate
(195)
Porcine Insulin Zinc Suspension
(196)
Prednimustine
(197)
Porcine and Bovine insulin
(198)
Purified Chick Embryo Cell Rabies Vaccine
(199)
Pyridostigmine
(200)
Pneumocystis cariniiI F kits
(201)
Prostaglandin E1 (PGE1)
(202)
Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth
Hormone, Cortisol, L. H., FSH and Digoxin)
(203)
Radioisotope TI 201
(a)
Rabbit brains thromboplastin for PT test
(b)
Reagent for PT tests
(c)
Human Thrombin for TT tests
(204)
Rabies immune globulin of equine origin
(205)
Sevoflurane
(206)
Recuronium Bromide
(207)
Septopal beads and chains
(208)
Sodium Arsenate
(209)
Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210)
Solution of Nucleotides and Nucliosides
(211)
Specific Desensitizing Vaccine
(212)
Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213)
Strontium SR-89 Chloride
(214)
Suxamethonium Chloride
(215)
Selenium-75
(216)
Teicoplanin
(217)
Tetrofosmin
(218)
Ticarcillin
(219)
Tranexamic Acid
(220)
Tocainide
(221)
Tri-iodothyronine
19
(222)
Triethylene Tetramine
(223)
Thrombokinase
(224)
Teniposide
(225)
Trans-1-diamino cyclohexane Oxalatoplatinum
(226)
Ticarcillin Disodium and Potassium Clavulanate combination
(227)
Vindesin Sulphate
(228)
X-ray diagnostic agents, the following:-
(a) Propylidone
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229)
Zoledronic Acid
(230)
Anti-Haemophilic Factors Concentrate (VIII and IX)
List 2 [See S.No.181 of the Schedule I]
(1)
Streptomycin
(2)
Isoniazid
(3)
Thiacetazone
(4)
Ethambutol
(5)
Sodium PAS
(6)
Pyrazinamide
(7)
Dapsone
(8)
Clo- fazamine
(9)
Tetracycline Hydrochloride
(10)
Pilocarpine
(11)
Hydrocortisone
(12)
Idoxuridine
(13)
Acetazolamide
(14)
Atro- pine
(15)
Homatroprn
(16)
Chloroquine
(17)
Amodiaquine
(18)
Quinine
(19)
Pyrimethamine
(20)
Sulfametho pyrezine
(21)
Diethyl Carbamazine
(22)
Arteether or formulation of artemisinin.
List 3 [See S.No.257 of the Schedule I]
(A)
(1)
Braille writers and braille writing instruments
(2)
Hand writing equipment Braille Frames, Slates, Writing Guides, Script
Writing Guides, Styli, Braille Erasers
(3)
Canes, Electronic aids like the Sonic Guide
(4)
Optical, Environmental Sensors
(5)
Arithmetic aids like the Taylor Frame (arithmetic and algebra types),
Cubarythm, Speaking or Braille calculator
20
(6)
Geometrical aids like combined Graph and Mathematical Demonstration
Board, Braille Protractors, Scales, Com- passes and Spar Wheels
(7)
Electronic measuring equipment, such as calipers, micrometers, comparators,
gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8)
Drafting, Drawing aids, tactile displays
(9)
Specially adapted clocks and watches
(B)
(1)
Orthopaedic appliances falling under heading No. 90.21 of the First Schedule
(2)
Wheel chairs falling under heading No. 87.13 of the First Schedule
(C)
Artificial electronic larynx and spares thereof
(D)
Artificial electronic ear (Cochlear implant)
(E)
(1)
Talking books (in the form of cassettes, discs or other sound reproductions)
and large-print books, braille embossers, talking calculators, talking
thermometers
(2)
Equipment for the mechanical or the computerized production of braille and
recorded material such as braille computer terminals and displays, electronic
braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4)
All tangible appliances including articles, instruments, apparatus, specially
designed for use by the blind
(5)
Aids for improving mobility of the blind such as electronic orientation and
obstacle detectbn appliance and white canes
(6)
Technical aids for education, rehabilitation, vocational training and
employment of the blind such as Braille typewriters, braille watches, teaching
and learning aids, games and other instruments and vocational aids
specifically adapted for use of the blind
(7)
Assistive listening devices, audiometers
(8)
External catheters, special jelly cushions to prevent bed sores, stair lift, urine
collection bags
(9)
Instruments and implants for severely physically handicapped patients and
joints replacement and spinal instru- ments and implants including bone
cement.
Schedule II – 12%
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
1.
01012100,
010129
Live horses
2.
0202
Meat of bovine animals, frozen and put up in unit containers
3.
0203
Meat of swine, frozen and put up in unit containers
4.
0204
Meat of sheep or goats, frozen and put up in unit containers
5.
0205
Meat of horses, asses, mules or hinnies, frozen and put up in unit
containers
6.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, frozen and put up in unit containers
7.
0207
Meat and edible offal, of the poultry of heading 0105, frozen and put
up in unit containers
21
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
8.
0208
Other meat and edible meat offal, frozen and put up in unit containers
9.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, frozen and put up in unit containers
10.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked, put up in unit containers
11.
0210
Meat and edible meat offal, salted, in brine, dried or smoked put up in
unit containers; edible flours and meals of meat or meat offal put up in
unit containers
12.
0405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from
milk; dairy spreads
13.
0406
Cheese
14.
0801
Brazil nuts, dried, whether or not shelled or peeled
15.
0802
Other nuts, dried, whether or not shelled or peeled, such as Almonds,
Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea
spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than
dried areca nuts]
16.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
dried
17.
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts
or dried fruits of Chapter 8
18.
1108
Starches; inulin
19.
1501
Pig fats (including lard) and poultry fat, other than that of heading
0209 or 1503
20.
1502
Fats of bovine animals, sheep or goats, other than those of heading
1503
21.
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not
emulsified or mixed or otherwise prepared
22.
1504
Fats and oils and their fractions, of fish or marine mammals, whether
or not refined, but not chemically modified
23.
1505
Wool grease and fatty substances derived therefrom (including lanolin)
24.
1506
Other animal fats and oils and their fractions, whether or not refined,
but not chemically modified
25.
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.
26.
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
27.
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 or vegetable fats or
oils or of fractions of different fats or oils of this chapter, not elsewhere
specified of included
22
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
28.
1601
Sausages and similar products, of meat, meat offal or blood; food
preparations based on these products
29.
1602
Other prepared or preserved meat, meat offal or blood
30.
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other
aquatic invertebrates
31.
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from
fish eggs
32.
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or
preserved
33.
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid
34.
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic
acid
35.
2003
Mushrooms and truffles, prepared or preserved otherwise than by
vinegar or acetic acid
36.
2004
Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading 2006
37.
2005
Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, not frozen, other than products of heading 2006
38.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by
sugar (drained, glacé or crystallised)
39.
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut
pastes, obtained by cooking, whether or not containing added sugar or
other sweetening matter
40.
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
41.
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.
42.
2101 30
Roasted chicory and other roasted coffee substitutes, and extracts,
essences and concentrates thereof
43.
2102
Yeasts and prepared baking powders
44.
2103 [other than
2103 90 10, 2103
90 30, 2103 90
40]
Sauces and preparations therefor [other than Curry paste; mayonnaise
and salad dressings; mixed condiments and mixed seasoning
45.
2106
Texturised vegetable proteins (soya bari) and Bari made of pulses
including mungodi
46.
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations
in ready for consumption form
23
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
47.
2202 90 10
Soya milk drinks
48.
2202 90 20
Fruit pulp or fruit juice based drinks
49.
2202 90 90
Tender coconut water put up in unit container and bearing a registered
brand name
50.
2202 90 30
Beverages containing milk
51.
2515 12 10
Marble and travertine blocks
52.
2516
Granite blocks
53.
28
Anaesthetics
54.
28
Potassium Iodate
55.
28
Steam
56.
28
Micronutrients, which are covered under serial number 1(f) of
Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are
manufactured by the manufacturers which are registered under
the Fertilizer Control Order, 1985
57.
2801 20
Iodine
58.
2847
Medicinal grade hydrogen peroxide
59.
29
Gibberellic acid
60.
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
61.
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
62.
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
63.
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
64.
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
65.
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile
surgical catgut, similar sterile suture materials (including sterile
24
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
absorbable surgical or dental yarns) and sterile tissue adhesives for
surgical wound closure; sterile laminaria and sterile laminaria tents;
sterile absorbable surgical or dental haemostatics; sterile surgical or
denatal adhesion barriers, whether or not absorbable; Waste
pharmaceuticals] [other than contraceptives]
66.
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are
clearly not to be used as fertilizers
67.
3103
Mineral or chemical fertilisers, phosphatic, other than those which are
clearly not to be used as fertilizers
68.
3104
Mineral or chemical fertilisers, potassic, other than those which are
clearly not to be used as fertilizers
69.
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
70.
3215
Fountain pen ink
71.
3215
Ball pen ink
72.
3306 10 10
Tooth powder
73.
3307 41 00
Odoriferous preparations which operate by burning [other than
agarbattis]
74.
29, 30, 3302
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
75.
3406
Candles, tapers and the like
76.
3701
Photographic plates and film for x-ray for medical use
77.
3705
Photographic plates and films, exposed and developed, other than
cinematographic film
78.
3706
Photographic plates and films, exposed and developed, whether or not
incorporating sound track or consisting only of sound track, other than
feature films.
79.
3818
Silicon wafers
80.
3822
All diagnostic kits and reagents
81.
3926
Feeding bottles
82.
3926
Plastic beads
83.
4007
Latex Rubber Thread
84.
4014
Nipples of feeding bottles
85.
4015
Surgical rubber gloves or medical examination rubber gloves
86.
4107
Leather further prepared after tanning or crusting, including
parchment-dressed leather, of bovine (including buffalo) or equine
25
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
animals, without hair on, whether or not split, other than leather of
heading 4114
87.
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
88.
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
89.
4114
Chamois (including combination chamois) leather; patent leather and
patent laminated leather; metallised leather
90.
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
91.
4203
Gloves specially designed for use in sports
92.
44 or any
Chapter
The following goods, namely: —
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop
residues
93.
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
94.
4405
Wood wool; wood flour
95.
4406
Railway or tramway sleepers (cross-ties) of wood
96.
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]
97.
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
98.
4416
Casks, barrels, vats, tubs and other coopers' products and parts thereof,
of wood, including staves
99.
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of
wood; boot or shoe lasts and trees, of wood
100.
4420
Wood marquetry and inlaid wood; caskets and cases for jewellery or
26
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
cutlery, and similar articles, of wood; statuettes and other ornaments,
of wood; wooden articles of furniture not falling in Chapter 94
101.
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]
102.
4501
Natural cork, raw or simply prepared
103.
4601
Plaits and similar products of plaiting materials, whether or not
assembled into strips; plaiting materials, plaits and similar products of
plaiting materials, bound together in parallel strands or woven, in sheet
form, whether or not being finished articles (for example, mats
matting, screens) of vegetables materials such as of Bamboo, of rattan,
of Other Vegetable materials
104.
4602
Basketwork, wickerwork and other articles, made directly to shape
from plaiting materials or made up from goods of heading 4601;
articles of loofah
105.
4701
Mechanical wood pulp
106.
4702
Chemical wood pulp, dissolving grades
107.
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
108.
4704
Chemical wood pulp, sulphite, other than dissolving grades
109.
4705
Wood pulp obtained by a combination of mechanical and chemical
pulping processes
110.
4706
Pulps of fibres derived from recovered (waste and scrap) paper or
paperboard or of other fibrous cellulosic material
111.
4707
Recovered (waste and scrap) paper or paperboard
112.
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
113.
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that
of heading 4802 or 4803
114.
4805
Other uncoated paper and paperboard, in rolls or sheets, not further
worked or processed than as specified in Note 3 to this Chapter
115.
4806 20 00
Greaseproof papers
116.
4806 40 10
Glassine papers
117.
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
118.
4808
Paper and paperboard, corrugated (with or without glued flat surface
27
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
sheets), creped, crinkled, embossed or perforated, in rolls or sheets,
other than paper of the kind described in heading 4803
119.
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
120.
4811
Aseptic packaging paper
121.
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or
paperboard, containing an assortment of paper stationery
122.
4819
Cartons, boxes and cases of corrugated paper or paper board
123.
4820
Exercise book, graph book, & laboratory note book and notebooks
124.
4823
Paper pulp moulded trays
125.
48
Paper splints for matches, whether or not waxed, Asphaltic roofing
sheets
126.
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
127.
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
128.
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
129.
4908
Transfers (decalcomanias)
130.
4909
Printed or illustrated postcards; printed cards bearing personal
greetings, messages or announcements, whether or not illustrated, with
or without envelopes or trimmings
131.
4910
Calendars of any kind, printed, including calendar blocks
132.
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
133.
5601
Wadding of textile materials and articles thereof; such as Absorbent
cotton wool
134.
5602
Felt, whether or not impregnated, coated, covered or laminated
135.
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
136.
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
137.
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; such as Real zari thread
28
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
(gold) and silver thread, combined with textile thread), Imitation zari
thread
138.
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
139.
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
140.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and
other made up nets, of textile materials
141.
5609
Articles of yarn, strip or the like of heading 5404 or 5405, twine,
cordage, rope or cables, not elsewhere specified or included
142.
5701
Carpets and other textile floor coverings, knotted, whether or not made
up
143.
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
144.
5703
Carpets and other textile floor coverings, tufted, whether or not made
up
145.
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked,
whether or not made up
146.
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
147.
5801
Woven pile fabrics and chenille fabrics, other than fabrics of heading
5802 or 5806
148.
5802
Terry towelling and similar woven terry fabrics, other than narrow
fabrics of heading 5806; tufted textile fabrics, other than products of
heading 5703
149.
5803
Gauze, other than narrow fabrics of heading 5806
150.
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
151.
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
152.
5806
Narrow woven fabrics, other than goods of heading 5807; narrow
fabrics consisting of warp without weft assembled by means of an
adhesive (bolducs)
153.
5807
Labels, badges and similar articles of textile materials, in the piece, in
strips or cut to shape or size, not embroidered
154.
5808
Braids in the piece; ornamental trimmings in the piece, without
embroidery, other than knitted or crocheted; tassels, pompons and
similar articles
29
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
155.
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, that is to say,- imi, zari,
kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads,
badla, glzal]
156.
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]
157.
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
158.
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
159.
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
polyesters or viscose rayon
160.
5903
Textile fabrics impregnated, coated, covered or laminated with plastics,
other than those of heading 5902
161.
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
162.
5905
Textile wall coverings
163.
5906
Rubberised textile fabrics, other than those of heading 5902
164.
5907
Textile fabrics otherwise impregnated, coated or covered; painted
canvas being theatrical scenery, studio back-cloths or the like
165.
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
166.
5909
Textile hose piping and similar textile tubing, with or without lining,
armour or accessories of other materials
167.
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
168.
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
30
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
coated, of a kind commonly used in other machines, Cotton fabrics and
articles used in machinery and plant, Jute fabrics and articles used in
machinery or plant, Textile fabrics of metalised yarn of a kind
commonly used in paper making or other machinery, Straining cloth of
a kind used in oil presses or the like, including that of human hair,
Paper maker's felt, woven, Gaskets, washers, polishing discs and other
machinery parts of textile articles
169.
61
Articles of apparel and clothing accessories, knitted or crocheted, of
sale value exceeding Rs. 1000 per piece
170.
62
Articles of apparel and clothing accessories, not knitted or crocheted,
of sale value exceeding Rs. 1000 per piece
171.
63
Other made up textile articles, sets, worn clothing and worn textile
articles and rags, of sale value exceeding Rs. 1000 per piece
172.
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas,
garden umbrellas and similar umbrellas)
173.
6602
Walking-sticks, seat-sticks, whips, riding-crops and the like
174.
6603
Parts, trimmings and accessories of articles of heading 6601 or 6602
175.
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)
176.
68
Sand lime bricks
177.
6815
Fly ash bricks and fly ash blocks
178.
7015 10
Glasses for corrective spectacles and flint buttons
179.
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass
chimneys for lamps and lanterns
180.
7310 or 7326
Mathematical boxes, geometry boxes and colour boxes, pencil
sharpeners
181.
7317
Animal shoe nails
182.
7319
Sewing needles
183.
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or
steel
184.
7323
Table, kitchen or other household articles of iron & steel; Utensils
185.
7418
Table, kitchen or other household articles of copper; Utensils
186.
7615
Table, kitchen or other household articles of aluminium; Utensils
187.
8211
Knives with cutting blades, serrated or not (including pruning knives),
other than knives of heading 8208, and blades therefor
188.
8214
Paper knives, Pencil sharpeners and blades therefor
189.
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-
knives, sugar tongs and similar kitchen or tableware
190.
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
191.
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
192.
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
31
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
193.
8414 20 10
Bicycle pumps
194.
8414 20 20
Other hand pumps
195.
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps
196.
8432
Agricultural, horticultural or forestry machinery for soil preparation or
cultivation; lawn or sports-ground rollers
197.
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
198.
8434
Milking machines and dairy machinery
199.
8436
Other agricultural, horticultural, forestry, poultry-keeping or bee-
keeping machinery, including germination plant fitted with mechanical
or thermal equipment; poultry incubators and brooders
200.
8452
Sewing machines
201.
8479
Composting Machines
202.
8517
Telephones for cellular networks or for other wireless networks
203.
85
Parts for manufacture of Telephones for cellular networks or for other
wireless networks
204.
8525 60
Two-way radio (Walkie talkie) used by defence, police and
paramilitary forces etc.
205.
8539
LED lamps
206.
87
Electrically operated vehicles, including two and three wheeled electric
motor vehicles
207.
8701
Tractors (except road tractors for semi-trailers of engine capacity more
than 1800 cc)
208.
8712
Bicycles and other cycles (including delivery tricycles), not motorised
209.
8714
Parts and accessories of bicycles and other cycles (including delivery
tricycles), not motorised, of 8712
210.
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
211.
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like);
animal drawn vehicles
212.
90 or any other
Chapter
Blood glucose monitoring system (Glucometer) and test strips
213.
90 or any other
Chapter
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
214.
9001
Contact lenses; Spectacle lenses
215.
9002
Intraocular lens
216.
9004
Spectacles, corrective
217.
9017 20
Drawing and marking out instruments; Mathematical calculating
instruments; pantographs; Other drawing or marking out instruments
218.
9018
Instruments and appliances used in medical, surgical, dental or
veterinary sciences, including scintigraphic apparatus, other electro-
medical apparatus and sight-testing instruments
219.
9019
Mechano-therapy appliances; massage apparatus; psychological
32
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other therapeutic respiration apparatus
220.
9020
Other breathing appliances and gas masks, excluding protective masks
having neither mechanical parts nor replaceable filters
221.
9021
Orthopaedic appliances, including crutches, surgical belts and trusses;
splints and other fracture appliances; artificial parts of the body
222.
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 and desks, screens,
examinations or treatment tables, chairs and the light
223.
9404
Coir products [except coir mattresses]
224.
9404
Products wholly made of quilted textile materials
225.
9405,
9405 50 31
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass
chimney, and parts thereof
226.
9405
LED lights or fixtures including LED lamps
227.
9405
LED (light emitting diode) driver and MCPCB (Metal Core Printed
Circuit Board)
228.
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and
accessories thereof) [other than electronic toys]
229.
9504
Playing cards, chess board, carom board and other board games, like
ludo, etc. [other than Video game consoles and Machines]
230.
9506
Sports goods other than articles and equipments for general physical
exercise
231.
9507
Fishing rods, fishing hooks, and other line fishing tackle; fish landing
nets, butterfly nets and smilar nets; decoy “birds” (other than those of
heading 9208) and similar hunting or shooting requisites
232.
9608
Pens [other than Fountain pens, stylograph pens]
233.
9608, 9609
Pencils (including propelling or sliding pencils), crayons, pastels,
drawing charcoals and tailor’s chalk
234.
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
235.
9619
Sanitary towels (pads) and tampons, napkins and napkin liners for
babies and similar articles, of any material
236.
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
237.
9702
Original engravings, prints and lithographs
238.
9703
Original sculptures and statuary, in any material
239.
9705
Collections
and
collectors'
pieces
of
zoological,
botanical,
mineralogical, anatomical, historical, archaeological, paleontological,
ethnographic or numismatic interest [other than numismatic coins]
33
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
240.
9706
Antiques of an age exceeding one hundred years
241.
9804
Other Drugs and medicines intended for personal use
242.
-
Lottery run by State Governments
Explanation 1.- For the purposes of this entry, value of supply of
lottery under sub-section (5) of section 15 of the Central Goods and
Services Tax Act, 2017 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.
Schedule III – 18%
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
1.
0402 91 10,
0402 99 20
Condensed milk
2.
1107
Malt, whether or not roasted
3.
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.
4.
1404 90 10
Bidi wrapper leaves (tendu)
5.
1404 90 50
Indian katha
6.
1517 10
All goods i.e. Margarine, Linoxyn
7.
1520 00 00
Glycerol, crude; glycerol waters and glycerol lyes
8.
1521
Vegetable waxes (other than triglycerides), Beeswax, other insect
waxes and spermaceti, whether or not refined or coloured
9.
1522
Degras, residues resulting from the treatment of fatty substances or
animal or vegetable waxes
10.
1701 91, 1701 99 All goods, including refined sugar containing added flavouring or
colouring matter, sugar cubes
11.
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]
12.
1704
Sugar confectionery (excluding white chocolate and bubble / chewing
gum) [other than bura, batasha]
34
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
13.
1901
Preparations suitable for infants or young children, put up for retail sale
14.
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
15.
1904 [other than
1904 10 20]
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from
cereal flakes [other than Puffed rice, commonly known as Muri,
flattened or beaten rice, commonly known as Chira, parched rice,
commonly known as khoi, parched paddy or rice coated with sugar or
gur, commonly known as Murki]
16.
1905 [other than
1905 32 11, 1905
90 40]
All goods i.e. Waffles and wafers other than coated with chocolate or
containing chocolate; biscuits; Pastries and cakes [other than pizza
bread, Waffles and wafers coated with chocolate or containing
chocolate, papad, bread]
17.
2101 20
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
18.
2103 90 10
Curry paste
19.
2103 90 30
Mayonnaise and salad dressings
20.
2103 90 40
Mixed condiments and mixed seasoning
21.
2104
Soups and broths and preparations therefor; homogenised composite
food preparations
22.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
23.
2106
All kinds of food mixes including instant food mixes, soft drink
concentrates, Sharbat, Betel nut product known as "Supari", Sterilized
or pasteurized millstone, ready to eat packaged food and milk
containing edible nuts with sugar or other ingredients, Diabetic foods;
[other than Namkeens, bhujia, mixture, chabena and similar edible
preparations in ready for consumption form]
24.
2201
Waters, including natural or artificial mineral waters and aerated
waters, not containing added sugar or other sweetening matter nor
flavoured
25.
2207
Ethyl alcohol and other spirits, denatured, of any strength
26.
2209
Vinegar and substitutes for vinegar obtained from acetic acid
27.
2503 00 10
Sulphur recovered as by-product in refining of crude oil
28.
2619
Slag, dross (other than granulated slag), scalings and other waste from
the manufacture of iron or steel
29.
2620
Slag, ash and residues (other than from the manufacture of iron or
steel) containing metals, arsenic or their compounds
30.
2621
Other slag and ash, including seaweed ash (kelp); ash and residues
from the incineration of municipal waste
31.
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
35
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
32.
2708
Pitch and pitch coke, obtained from coal tar or from other mineral tars
33.
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; [other than Avgas and Kerosene PDS and
other than petrol, Diesel and ATF, not in GST]
34.
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]
35.
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
36.
2713
Petroleum coke, petroleum bitumen and other residues of petroleum
oils or of oils obtained from bituminous minerals
37.
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands;
asphaltites and asphaltic rocks
38.
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)
39.
28
All inorganic chemicals [other than those specified in the Schedule for
exempted goods or other Rate Schedules for goods]
40.
29
All organic chemicals other than giberellic acid
41.
30
Nicotine polacrilex gum
42.
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are
clearly not to be used as fertilizers
43.
3103
Mineral or chemical fertilisers, phosphatic, which are clearly not to be
used as fertilizers
44.
3104
Mineral or chemical fertilisers, potassic, which are clearly not to be
used as fertilizers
45.
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
46.
3201
Tanning extracts of vegetable origin; tannins and their salts, ethers,
esters and other derivatives (other than Wattle extract, quebracho
extract, chestnut extract)
47.
3202
Synthetic organic tanning substances; inorganic tanning substances;
36
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
tanning preparations, whether or not containing natural tanning
substances (other than Enzymatic preparations for pre-tanning)
48.
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
49.
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
50.
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based
on colour lakes
51.
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
52.
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
53.
3211 00 00
Prepared driers
54.
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
55.
3215
Printing ink, writing or drawing ink and other inks, whether or not
concentrated or solid (Fountain pen ink and Ball pen ink)
56.
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
57.
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]
58.
3304 20 00
Kajal pencil sticks
37
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
59.
3305 9011, 3305
90 19
Hair oil
60.
3306 10 20
Dentifices - Toothpaste
61.
3401 [except
340130]
Soap; organic surface-active products and preparations for use as soap,
in the form of bars, cakes, moulded pieces or shapes, whether or not
containing soap
62.
3404
Artificial waxes and prepared waxes
63.
3407
Preparations known as “dental wax” or as “dental impression
compounds”, put up in sets, in packings for retail sale or in plates,
horseshoe shapes, sticks or similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcined gypsum or calcium
sulphate)
64.
3501
Casein, caseinates and other casein derivatives; casein glues
65.
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
66.
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
67.
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
68.
3505
Dextrins and other modified starches (for example, pregelatinised or
esterified starches); glues based on starches, or on dextrins or other
modified starches
69.
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
70.
3507
Enzymes, prepared enzymes
71.
3601
Propellant powders
72.
3603
Safety fuses; detonating fuses; percussion or detonating caps; igniters;
electric detonators
73.
3605
Matches (other than handmade safety matches [3605 00 10])
74.
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)
75.
3702
Photographic film in rolls, sensitised, unexposed, of any material other
than paper, paperboard or textiles; instant print film in rolls, sensitised,
unexposed
76.
3703
Photographic paper, paperboard and textiles, sensitised, unexposed
77.
3704
Photographic plates, film, paper, paperboard and textiles, exposed but
not developed
38
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
78.
3706
Photographic plates and films, exposed and developed, whether or not
incorporating sound track or consisting only of sound track, for feature
films
79.
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
80.
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
81.
3802
Activated carbon; activated natural mineral products; animal black,
including spent animal black
82.
3803 00 00
Tall oil, whether or not refined
83.
3804
Residual lyes from the manufacture of wood pulp, whether or not
concentrated, desugared or chemically treated, including lignin
sulphonates
84.
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
85.
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin
oils; run gums
86.
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
87.
3808
Insecticides,
rodenticides,
fungicides,
herbicides,
anti-sprouting
products and plant-growth regulators, disinfectants and similar
products
88.
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
89.
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 for welding electrodes
or rods
90.
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
91.
3815
Reaction initiators, reaction accelerators and catalytic preparations, not
elsewhere specified or included
92.
3816
Refractory cements, mortars, concretes and similar compositions, other
39
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
than products of heading 3801
93.
3817
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of
heading 2707 or 2902
94.
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]
95.
3821
Prepared culture media for the development or maintenance of micro-
organisms (including viruses and the like) or of plant, human or animal
cells
96.
3823
Industrial monocarboxylic fatty acids, acid oils from refining; industrial
fatty alcohols
97.
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
98.
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.]
99.
3826
Biodiesel and mixtures thereof, not containing or containing less than
70% by weight of petroleum oils and oils obtained from bituminous
minerals
100.
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
101.
3914
Ion exchangers based on polymers of headings 3901 to 3913, in
primary forms
102.
3915
Waste, parings and scrap, of plastics
103.
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
104.
3917
Tubes, pipes and hoses, and fittings therefor, of plastics
105.
3919
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes,
of plastics, whether or not in rolls
106.
3920
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not
reinforced, laminated, supported or similarly combined with other
materials
107.
3921
Other plates, sheets, film, foil and strip, of plastics
40
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
108.
3923
Articles for the conveyance or packing of goods, of plastics; stoppers,
lids, caps and other closures, of plastics
109.
3924
Tableware, kitchenware, other household articles and hygienic or toilet
articles, of plastics
110.
3925
Builder's wares of plastics, not elsewhere specified
111.
3926
PVC Belt Conveyor, Plastic Tarpaulin
112.
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)
113.
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
114.
4004
Waste, parings and scrap of rubber (other than hard rubber) and
powders and granules obtained therefrom
115.
4005
Compounded rubber, unvulcanised, in primary forms or in plates,
sheets or strip
116.
4006
Other forms (for example, rods, tubes and profile shapes) and articles
(for example, discs and rings), of unvulcanised rubber
117.
4007
Vulcanised rubber thread and cord, other than latex rubber thread
118.
4008
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other
than hard rubber
119.
4009
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber,
with or without their fittings (for example, joints, elbows, flanges)
120.
4010
Conveyor or transmission belts or belting, of vulcanised rubber
121.
4011
Rear Tractor tyres and rear tractor tyre tubes
122.
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]
123.
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]
124.
4202
School satchels and bags other than of leather or composition leather
125.
4202 12 10
Toilet cases
126.
4202 22 10
Hand bags and shopping bags, of artificial plastic material
127.
4202 22 20
Hand bags and shopping bags, of cotton
128.
4202 22 30
Hand bags and shopping bags, of jute
129.
4202 22 40
Vanity bags
130.
4202 29 10
Handbags of other materials excluding wicker work or basket work
131.
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.
41
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
132.
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
133.
4304
Artificial fur and articles thereof
134.
4403
Wood in the rough
135.
4407
Wood sawn or chipped
136.
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]
137.
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-jointed
138.
44 or any
Chapter
Resin bonded bamboo mat board, with or without veneer in between
139.
44 or any
Chapter
Bamboo flooring tiles
140.
4419
Tableware and Kitchenware of wood
141.
4501
Waste cork; crushed, granulated or ground cork
142.
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)
143.
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork
bottom
144.
4504
Agglomerated cork (with or without a binding substance) and articles
of agglomerated cork
145.
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
146.
4806
[Except 4806 20
00, 4806 40 10]
Vegetable parchment, tracing papers and other glazed transparent or
translucent papers, in rolls or sheets (other than greaseproof paper,
glassine paper)
147.
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
148.
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 heading 4803, 4809 or 4810
[Other than aseptic packaging paper]
42
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
149.
4812
Filter blocks, slabs and plates, of paper pulp
150.
4813
Cigarette paper, whether or not cut to size or in the form of booklets or
tubes
151.
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
152.
4817
[Except 4817 30]
Envelopes, letter cards, plain postcards and correspondence cards, of
paper or paperboard; [other than boxes, pouches, wallets and writing
compendiums, of paper or paperboard, containing an assortment of
paper stationery including writing blocks]
153.
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
154.
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]
155.
4821
Paper or paperboard labels of all kinds, whether or not printed
156.
4822
Bobbins, spools, cops and similar supports of paper pulp, paper or
paperboard (whether or not perforated or hardened)
157.
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]
158.
5401
Sewing thread of manmade filaments, whether or not put up for retail
sale
159.
5402, 5404, 5406 All synthetic filament yarn such as nylon, polyester, acrylic, etc.
160.
5403, 5405, 5406 All artificial filament yarn such as viscose rayon, Cuprammonium, etc.
161.
5501, 5502
Synthetic or artificial filament tow
162.
5503, 5504,
5506, 5507
Synthetic or artificial staple fibres
163.
5505
Waste of manmade fibres
164.
5508
Sewing thread of manmade staple fibres
165.
5509, 5510, 5511 Yarn of manmade staple fibres
166.
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
167.
6402
Other footwear with outer soles and uppers of rubber or plastics
43
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
168.
6403
Footwear with outer soles of rubber, plastics, leather or composition
leather and uppers of leather
169.
6404
Footwear with outer soles of rubber, plastics, leather or composition
leather and uppers of textile materials
170.
6405
Other footwear
171.
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
172.
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
173.
6502
Hat-shapes, plaited or made by assembling strips of any material,
neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.
6504 00 00
Hats and other headgear, plaited or made by assembling strips of any
material, whether or not lined or trimmed
175.
6505
Hats and other headgear, knitted or crocheted, or made up from lace,
felt or other textile fabric, in the piece (but not in strips), whether or not
lined or trimmed; hair-nets of any material, whether or not lined or
trimmed
176.
6506
Other headgear, whether or not lined or trimmed
177.
6507
Head-bands, linings, covers, hat foundations, hat frames, peaks and
chinstraps, for headgear
178.
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, or of ceramics, with or
without parts of other materials
179.
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
180.
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
181.
6810
Pre cast Concrete Pipes
182.
6811
Articles of asbestos-cement, of cellulose fibre-cement or the like
183.
6902
Refractory bricks, blocks, tiles and similar refractory ceramic
constructional goods, other than those of siliceous fossil meals or
similar siliceous earths
184.
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
44
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
185.
6906
Salt Glazed Stone Ware Pipes
186.
6911
Tableware, kitchenware, other household articles and toilet articles, of
porcelain or china
187.
6912
Ceramic tableware, kitchenware, other household articles and toilet
articles, other than of porcelain or china [other than Earthen pot and
clay lamps]
188.
7001
Cullet and other waste and scrap of glass; glass in the mass
189.
7002
Glass in balls (other than microspheres of heading 70.18), rods or
tubes, unworked
190.
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
191.
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor
decoration or similar purposes (other than that of heading 7010 or
7018)
192.
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
193.
7017
Laboratory, hygienic or pharmaceutical glassware, whether or not
graduated or calibrated
194.
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
195.
7019
Glass fibres (including glass wool) and articles thereof (for example,
yarn, woven fabrics)
196.
7201
Pig iron and spiegeleisen in pigs, blocks or other primary forms
197.
7202
Ferro-alloys
198.
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
199.
7204
Ferrous waste and scrap; remelting scrap ingots of iron or steel
200.
7205
Granules and powders, of pig iron, spiegeleisen, iron or steel
201.
7206
Iron and non-alloy steel in ingots or other primary forms (excluding
iron of heading 7203)
202.
7207
Semi-finished products of iron or non-alloy steel
203.
7208 to 7212
All flat-rolled products of iron or non-alloy steel
204.
7213 to 7215
All bars and rods, of iron or non-alloy steel
205.
7216
Angles, shapes and sections of iron or non-alloy steel
206.
7217
Wire of iron or non-alloy steel
45
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
207.
7218
Stainless steel in ingots or other primary forms; semi-finished products
of stainless steel
208.
7219, 7220
All flat-rolled products of stainless steel
209.
7221, 7222
All bars and rods, of stainless steel
210.
7223
Wire of stainless steel
211.
7224
Other alloy steel in ingots or other primary forms; semi-finished
products of other alloy steel
212.
7225, 7226
All flat-rolled products of other alloy steel
213.
7227, 7228
All bars and rods of other alloy steel.
214.
7229
Wire of other alloy steel
215.
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
216.
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
217.
7303
Tubes, pipes and hollow profiles, of cast iron
218.
7304
Tubes, pipes and hollow profiles, seamless, of iron (other than cast
iron) or steel
219.
7305
Other tubes and pipes (for example, welded, riveted or similarly
closed), having circular cross‑sections, the external diameter of which
exceeds 406.4 mm, of iron or steel
220.
7306
Other tubes, pipes and hollow profiles (for example, open seam or
welded, riveted or similarly closed), of iron or steel
221.
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron
or steel
222.
7308
Structures (excluding prefabricated buildings of heading 94.06) and
parts of structures (for example, bridges and bridge‑sections,
lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and
windows and their frames and thresholds for doors, and shutters,
balustrades, pillars, and columns), of iron or steel; plates, rods, angles,
shapes, section, tubes and the like, prepared for using structures, of iron
or steel [other than transmission towers]
223.
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
224.
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
46
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
225.
7311
Containers for compressed or liquefied gas, of iron or steel
226.
7312
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron
or steel, not electrically insulated
227.
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
228.
7314
Cloth (including endless bands), grill, netting and fencing, of iron or
steel wire; expanded metal of iron or steel
229.
7315
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81,
7315, 82, 7315 89, 7315 90
230.
7316
Anchors, grapnels and parts thereof, of iron or steel
231.
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
232.
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-
pins, washers (including spring washers) and similar articles, of iron or
steel
233.
7319
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery
stilettos and similar articles, for use in the hand, of iron or steel; safety
pins and other pins of iron or steel, not elsewhere specified or included
234.
7320
Springs and leaves for springs, of iron and steel
235.
7321
LPG stoves
236.
7323
Iron or steel wool; pot scourers and scouring or polishing pads, gloves
and the like, of iron or steel
237.
7325
Other cast articles of iron or steel; such as Grinding balls and similar
articles for mills, Rudders for ships or boats, Drain covers, Plates and
frames for sewage water or similar system
238.
7326
Other articles of iron and steel, forged or stamped, but not further
worked; such as Grinding balls and similar articles for mills, articles
for automobiles and Earth moving implements, articles of iron or steel
Wire, Tyre bead wire rings intended for use in the manufacture of tyres
for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for
machinery belts, Brain covers, plates, and frames for sewages, water or
similar system, Enamelled iron ware (excluding utensil & sign board),
Manufactures of stainless steel (excluding utensils), Articles of clad
metal
239.
7401
Copper mattes; cement copper (precipitated copper)
240.
7402
Unrefined copper; copper anodes for electrolytic refining
241.
7403
Refined copper and copper alloys, unwrought
242.
7404
Copper waste and scrap
243.
7405
Master alloys of copper
244.
7406
Copper powders and flakes
245.
7407
Copper bars, rods and profiles
47
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
246.
7408
Copper wire
247.
7409
Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm
248.
7410
Copper foils
249.
7411
Copper tubes and pipes
250.
7412
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.
7413
Stranded wires and cables
252.
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
253.
7419 91 00
Metal castings
254.
7501
Nickel mattes, nickel oxide sinters and other intermediate products of
nickel metallurgy
255.
7502
Unwrought nickel
256.
7503
Nickel waste and scrap
257.
7504
Nickel powders and flakes
258.
7505
Nickel bars, rods, profiles and wire
259.
7506
Nickel plates, sheets, strip and foil
260.
7507
Nickel tubes, pipes and tube or pipe fittings (for example, couplings,
elbows, sleeves)
261.
7508
Other articles of nickel
262.
7601
Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
263.
7602
Aluminium waste and scrap
264.
7603
Aluminium powders and flakes
265.
7604
Aluminium bars, rods and profiles
266.
7605
Aluminium wire
267.
7606
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268.
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
269.
7608
Aluminium tubes and pipes
270.
7609
Aluminium tube or pipe fittings (for example, couplings, elbows,
sleeves)
271.
7610
[Except 7610 10
00]
Aluminium structures (excluding prefabricated buildings of heading
94.06 and doors, windows and their frames and thresholds for doors
under 7610 10 00) and parts of structures (for example, bridges and
bridge-sections, towers, lattice masts, roofs, roofing frameworks,
balustrades, pillars and columns); aluminium plates. rods, profiles,
tubes and the like, prepared for use in structures
272.
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
273.
7612
Aluminium casks, drums, cans, boxes, etc.
48
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
274.
7613
Aluminium containers for compressed or liquefied gas
275.
7614
Stranded wires and cables
276.
7616
Other articles of aluminium
277.
7801
Unwrought lead
278.
7802
Lead waste and scrap
279.
7804
Lead plates, sheets, strip and foil; lead powders and flakes
280.
7806
Other articles of lead (including sanitary fixtures and Indian lead seals)
281.
7901
Unwrought zinc
282.
7902
Zinc waste and scrap
283.
7903
Zinc dust, powders and flakes
284.
7904
Zinc bars, rods, profiles and wire
285.
7905
Zinc plates, sheets, strip and foil
286.
7907
Other articles of zinc including sanitary fixtures
287.
8001
Unwrought tin
288.
8002
Tin waste and scrap
289.
8003
Tin bars, rods, profiles and wire
290.
8007
Other articles of tin
291.
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
292.
8113
Cermets and articles thereof, including waste and scrap
293.
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or
toothless saw blades)
294.
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal
cutting shears, pipe-cutters, bolt croppers, perforating punches and
similar hand tools
295.
8204
Hand-operated spanners and wrenches (including torque meter
wrenches but not including tap wrenches); interchangeable spanner
sockets, with or without handles
296.
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
297.
8206
Tools of two or more of the headings 8202 to 8205, put up in sets for
retail sale
298.
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
49
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
299.
8208
Knives and cutting blades, for machines or for mechanical appliances
300.
8209
Plates, sticks, tips and the like for tools, unmounted, of cermets
301.
8210 00 00
Hand-operated mechanical appliances, weighing 10 kg or less, used in
the preparation, conditioning or serving of food or drink
302.
8213 00 00
Scissors, tailors' shears and similar shears, and blades therefor
303.
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
304.
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
305.
8307
Flexible tubing of base metal, with or without fittings
306.
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
307.
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
308.
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
309.
8401
Nuclear reactors; machinery and apparatus for isotopes separation
310.
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
311.
8403
Central heating boilers other than those of heading 8402
312.
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
313.
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
314.
8406
Steam turbines and other vapour turbines
315.
8410
Hydraulic turbines, water wheels, and regulators therefor
316.
8411
Turbo-jets, turbo-propellers and other gas turbines - turbo-jets
317.
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]
318.
8416
Furnace burners for liquid fuel, for pulverised solid fuel or for gas;
mechanical stokers, including their mechanical grates, mechanical ash
50
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
dischargers and similar appliances
319.
8417
Industrial or laboratory furnaces and ovens, including incinerators,
non-electric
320.
8419 20
Medical, surgical or laboratory sterilisers
321.
8420
Calendering or other rolling machines, other than for metals or glass,
and cylinders therefor
322.
8421
Centrifuges, including centrifugal dryers; filtering or purifying
machinery and apparatus, for liquids or gases
323.
8422 20 00, 8422
30 00, 8422 40
00, 8522 90
[other than 8422
11 00, 8422 19
00]
Machinery for cleaning or drying bottles or other containers; machinery
for filling, closing, sealing or labelling bottles, cans, boxes, bags or
other containers; machinery for capsuling bottles, jars, tubes and
similar containers; other packing or wrapping machinery (including
heat-shrink wrapping machinery); machinery for aerating beverages
[other than dish washing machines]
324.
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 [other than electric or
electronic weighing machinery]
325.
8424
Mechanical appliances (whether or not hand-operated) for projecting,
dispersing or spraying liquids or powders; spray guns and similar
appliances; steam or sand blasting machines and similar jet projecting
machines [other than fire extinguishers, whether or not charged]
326.
8425
Pulley tackle and hoists other than skip hoists; winches and capstans;
jacks
327.
8426
Ship’s derricks; cranes including cable cranes; mobile lifting frames,
straddle carriers and works trucks fitted with a crane
328.
8431
Parts suitable for use solely or principally with the machinery of
headings 8425 to 8430
329.
8435
Presses, crushers and similar machinery used in the manufacture of
wine, cider, fruit juices or similar beverages
330.
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
331.
8439
Machinery for making pulp of fibrous cellulosic material or for making
or finishing paper or paperboard
332.
8440
Book-binding machinery, including book-sewing machines
333.
8441
Other machinery for making up paper pulp, paper or paperboard,
including cutting machines of all kinds
334.
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)
335.
8443
Printing machinery used for printing by means of plates, cylinders and
51
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
other printing components of heading 84.42; Printers [other than
machines which perform two or more of the functions of printing,
copying or facsimile transmission] capable of connecting to an
automatic data processing machine or to a network printers [other than
copying machines, facsimile machines]; parts and accessories thereof
[other than ink cartridges with or without print head assembly and ink
spray nozzle]
336.
8444
Machines for extruding, drawing, texturing or cutting man-made textile
materials
337.
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
338.
8446
Weaving machines (looms)
339.
8447
Knitting machines, stitch-bonding machines and machines for making
gimped yarn, tulle, lace, embroidery, trimmings, braid or net and
machines for tufting
340.
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)
341.
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
342.
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
343.
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
344.
8454
Converters, ladles, ingot moulds and casting machines, of a kind used
in metallurgy or in metal foundries
345.
8455
Metal-rolling mills and rolls therefor
346.
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
52
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
347.
8457
Machining centres, unit construction machines (single station) and
multi-station transfer machines, for working metal
348.
8458
Lathes (including turning centres) for removing metal
349.
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
350.
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
351.
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
352.
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
353.
8463
Other machine-tools for working metal, or cermets, without removing
material
354.
8464
Machine-tools for working stone, ceramics, concrete, asbestos-cement
or like mineral materials or for cold working glass
355.
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
356.
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
357.
8467
Tools for working in the hand, pneumatic, hydraulic or with self-
contained electric or non-electric motor
358.
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
359.
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
360.
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
53
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
361.
8472
Perforating or stapling machines (staplers), pencil sharpening machines
362.
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
363.
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
364.
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
365.
8477
Machinery for working rubber or plastics or for the manufacture of
products from these materials, not specified or included elsewhere in
this Chapter
366.
8479
Machines and mechanical appliances having individual functions, not
specified or included elsewhere in this Chapter [other than Passenger
boarding bridges of a kind used in airports (8479 71 00) and other
(8479 79 00)]
367.
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
368.
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells,
tanks, vats or the like, including pressure-reducing valves and
thermostatically controlled valves
369.
8482
Ball bearing, Roller Bearings
370.
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; parts and
accessories
371.
8487
Machinery parts, not containing electrical connectors, insulators, coils,
contacts or other electrical features not specified or included elsewhere
in this chapter
372.
8501
Electric motors and generators (excluding generating sets)
373.
8502
Electric generating sets and rotary converters
374.
8503
Parts suitable for use solely or principally with the machines of heading
8501 or 8502
375.
8504
Transformers Industrial Electronics; Electrical Transformer; Static
Convertors (UPS)
376.
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
54
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
couplings, clutches and brakes; electro-magnetic lifting heads
377.
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
378.
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
379.
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
380.
8518
Microphones and stands therefor; loudspeakers, whether or not
mounted in their enclosures [other than single loudspeakers, mounted
in their enclosures]; headphones and earphones, whether or not
combined with a microphone, and sets consisting of a microphone and
one or more loudspeakers;
381.
8521
Video recording or reproducing apparatus, whether or not incorporating
a video tuner
382.
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
383.
8525
Closed-circuit television (CCTV)
384.
8528
Computer monitors not exceeding 17 inches, Set top Box for
Television (TV)
385.
8532
Electrical capacitors, fixed, variable or adjustable (pre-set)
386.
8533
Electrical resistors (including rheostats and potentiometers), other than
heating resistors
387.
8534 00 00
Printed Circuits
388.
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
389.
8538
Parts suitable for use solely or principally with the apparatus of heading
8535, 8536 or 8537
390.
8539
Electrical Filaments or discharge lamps
391.
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)
392.
8541
Diodes, transistors and similar semi-conductor devices; photosensitive
55
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
semi-conductor devices; light-emitting diodes (LED); mounted piezo-
electric crystals
393.
8542
Electronic integrated circuits
394.
8543
Electrical machines and apparatus, having individual functions, not
specified or included elsewhere in this Chapter
395.
8544
Winding Wires; Coaxial cables; Optical Fiber
396.
8545
Carbon electrodes
397.
8546
Electrical insulators of any material
398.
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
399.
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]
400.
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.
401.
8704
Refrigerated motor vehicles
402.
8708
Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
403.
8715
Baby carriages and parts thereof
404.
8801
Balloons and dirigibles, gliders and other non-powered aircraft
405.
8804
Parachutes (including dirigible parachutes and paragliders) and
rotochutes; parts thereof and accessories thereto and parts thereof
406.
8805
Aircraft launching gear, deck arrestor or similar gear; ground flying
trainers and parts thereof
407.
8908 00 00
Vessels and other floating structures for breaking up
408.
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
409.
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]
56
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
410.
9003
Frames and mountings for spectacles, goggles or the like, and parts
thereof
411.
9004
Spectacles [other than corrective]; goggles and the like, corrective,
protective or other
412.
9016
Balances of a sensitivity of 5 cg or better, with or without weights
[other than electric or electronic balances]
413.
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
414.
9024
Machines and appliances for testing the hardness, strength,
compressibility, elasticity or other mechanical properties of materials
(for example, metals, wood, textiles, paper, plastics)
415.
9025
Hydrometers
and
similar
floating
instruments,
thermometers,
pyrometers, barometers, hygrometers and psychrometers, recording or
not, and any combination of these instruments
416.
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
417.
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
418.
9028
Gas, liquid or electricity supply or production meters, including
calibrating meters therefor
419.
9029
Revolution counters, production counters, taximeters, mileometers,
pedometers and the like; speed indicators and tachometers, other than
those of heading 9014 or 9015; stroboscopes
420.
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 ionising radiations
421.
9031
Measuring or checking instruments, appliances and machines, not
specified or included elsewhere in this Chapter; profile projectors
422.
9032
Automatic regulating or controlling instruments and apparatus
423.
9033
Parts and accessories (not specified or included elsewhere in this
Chapter) for machines, appliances, instruments or apparatus of Chapter
90
424.
9103
Clocks with watch movements, excluding clocks of heading 9104
425.
9105
Other clocks
426.
9109
Clock movements, complete and assembled
427.
9114
Other clock parts
57
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
428.
9110
Complete clock movements, unassembled or partly assembled
(movement sets); incomplete clock movements, assembled; rough
clock movements
429.
9112
Clock cases, and parts thereof
430.
9301
Military weapons other than revolvers, pistols
431.
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)
432.
9304
Other arms (for example, spring, air or gas guns and pistols,
truncheons), excluding those of heading 9307
433.
9305
Parts and accessories of articles of headings 9301 to 9304
434.
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
435.
9307
Swords, cut lasses, bayonets, lances and similar arms and parts thereof
and scabbards and sheaths therefor
436.
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
437.
9403
Bamboo furniture
438.
9404
Coir mattresses, cotton pillows, mattress and quilts
439.
9406
Prefabricated buildings
440.
9503
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts
and accessories thereof)
441.
9506
Swimming pools and padding pools
442.
9606 21 00, 9606
22 00, 9606 29,
9606 30
Buttons, of plastics not covered with the textile material, of base
metals, buttons of coconut shell, button blanks
443.
9603 [other than
9603 10 00]
Brushes (including brushes constituting parts of machines, appliances
or vehicles), hand operated mechanical floor sweepers, not motorised,
mops and feather dusters; prepared knots and tufts for broom or brush
making; paint pads and rollers; squeegees (other than roller squeegees)
[other than brooms and brushes, consisting of twigs or other vegetable
materials bound together, with or without handles]
444.
9604 00 00
Hand sieves and hand riddles
445.
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
446.
9607
Slide fasteners and parts thereof
447.
9608
Fountain pens, stylograph pens and other pens
448.
9610 00 00
Boards, with writing or drawing surface, whether or not framed
449.
9612
Typewriter or similar ribbons, inked or otherwise prepared for giving
58
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
impressions, whether or not on spools or in cartridges; ink-pads,
whether or not inked, with or without boxes
450.
9620 00 00
Monopods, bipods, tripods and similar articles
451.
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.
452.
9802
Laboratory chemicals
453.
Any Chapter
Goods which are not specified in Schedule I, II, IV, V or VI
Schedule IV – 28%
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
1.
1703
Molasses
2.
1704
Chewing gum / bubble gum and white chocolate, not containing cocoa
3.
1804
Cocoa butter, fat and oil
4.
1805
Cocoa powder, not containing added sugar or sweetening matter
5.
1806
Chocolates and other food preparations containing cocoa
6.
1901 90 [other
than 1901 10,
1901 20 00]
Malt extract; food preparations of flour, groats, meal, starch or malt
extract, not containing cocoa or containing less than 40% by weight of
cocoa calculated on a totally defatted basis, not elsewhere specified or
included; food preparations of goods of heading 0401 to 0404, not
containing cocoa or containing less than 5% by weight of cocoa
calculated on a totally defatted basis not elsewhere specified or
59
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
included [other than preparations for infants or young children, put up
for retail sale and mixes and doughs for the preparation of bakers’
wares of heading 1905]
7.
1905 32
Waffles and wafers coated with chocolate or containing chocolate
8.
2101 11, 2101 12
00
Extracts, essences and concentrates of coffee, and preparations with a
basis of these extracts, essences or concentrates or with a basis of
coffee
9.
2106
Food preparations not elsewhere specified or included i.e. Protein
concentrates and textured protein substances, Sugar-syrups containing
added flavouring or colouring matter, not elsewhere specified or
included; lactose syrup; glucose syrup and malto dextrine syrup,
Compound preparations for making non-alcoholic beverages, Food
flavouring material, Churna for pan, Custard powder
10.
2106 90 20
Pan masala
11.
2202 90 90
Other non-alcoholic beverages
12.
2202 10
All goods [including aerated waters], containing added sugar or other
sweetening matter or flavoured
13.
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14.
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes
15.
2403
Other manufactured tobacco and manufactured tobacco substitutes;
“homogenised” or “reconstituted” tobacco; tobacco extracts and
essences [including biris]
16.
2515 12 20, 2515
12 90
Marble and travertine, other than blocks
17.
2516 12 00
Granite, other than blocks
18.
2523
Portland cement, aluminous cement, slag cement, super sulphate
cement and similar hydraulic cements, whether or not coloured or in the
form of clinkers
19.
2710
Avgas
20.
3208
Paints and varnishes (including enamels and lacquers) based on
synthetic polymers or chemically modified natural polymers, dispersed
or dissolved in a non-aqueous medium; solutions as defined in Note 4
to this Chapter
21.
3209
Paints and varnishes (including enamels and lacquers) based on
synthetic polymers or chemically modified natural polymers, dispersed
or dissolved in an aqueous medium
22.
3210
Other paints and varnishes (including enamels, lacquers and
distempers); prepared water pigments of a kind used for finishing
leather
23.
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
24.
3214
Glaziers’ putty, grafting putty, resin cements, caulking compounds and
60
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
other mastics; painters’ fillings; non- refractory surfacing preparations
for facades, indoor walls, floors, ceilings or the like
25.
3303
Perfumes and toilet waters
26.
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]
27.
3305 [other than
3305 9011, 3305
90 19]
All goods, i.e. preparations for use on the hair such as Shampoos;
Preparations for permanent waving or straightening; Hair lacquers;
Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or
synthetic) [other than Hair oil]
28.
3306 [other than
3306 10 10, 3306
10 20]
Preparations for oral or dental hygiene, including and powders; yarn
used to clean between the teeth (dental floss), in individual retail
packages [other than dentifrices in powder or paste from (tooth powder
or toothpaste)]
29.
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;
such as Pre-shave, shaving or after-shave Preparations, Shaving cream,
Personal deodorants and antiperspirants
30.
3401 30
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
31.
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
32.
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
33.
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
34.
3407
Modelling pastes, including those put up for children's amusement
35.
3602
Prepared explosives, other than propellant powders; such as Industrial
explosives
61
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
36.
3604
Fireworks, signalling flares, rain rockets, fog signals and other
pyrotechnic articles
37.
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
38.
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
39.
3813
Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades
40.
3814
Organic composite solvents and thinners, not elsewhere specified or
included; prepared paint or varnish removers
41.
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
42.
3820
Anti-freezing preparations and prepared de-icing fluids
43.
3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in
form of tiles; wall or ceiling coverings of plastics
44.
3922
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and
covers, flushing cisterns and similar sanitary ware of plastics
45.
3926 [other than
3926 40 11, 3926
90 10]
Other articles of plastics and articles of other materials of headings
3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic
beads and plastic tarpaulins]
46.
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]
47.
4012
Retreaded or used tyres and flaps
48.
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]
49.
4016 [other than
4016 92 00]
Other articles of vulcanised rubber other than hard rubber (other than
erasers)
50.
4017
Hard rubber (for example ebonite) in all forms, including waste and
scrap; articles of hard rubber
51.
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
52.
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; travelling-
bags, insulated food or beverages bags, toilet bags, rucksacks,
handbags, shopping bags, wallets, purses, map-cases, cigarette-cases,
62
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and similar containers, of leather, of
sheeting of plastics, of textile materials, of vulcanised fibre or of
paperboard, or wholly or mainly covered with such materials or with
paper [other than School satchels and bags other than of leather or
composition leather, Toilet cases, Hand bags and shopping bags, of
artificial plastic material, of cotton, or of jute, Vanity bags, Handbags
of other materials excluding wicker work or basket work]
53.
4203
Articles of apparel and clothing accessories, of leather or of
composition leather
54.
4205
Other articles of leather or of composition leather
55.
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of
bladders or of tendons
56.
4303
Articles of apparel, clothing accessories and other articles of furskin
57.
4304
Articles of artificial fur
58.
4410
Particle board, Oriented Strand Board (OSB) and similar board (for
example, wafer board) of wood or other ligneous materials, whether or
not agglomerated with resins or other organic binding substances, other
than specified boards
59.
4411
Fibre board of wood or other ligneous materials, whether or not bonded
with resins or other organic substances, other than specified boards
60.
4412
Plywood, veneered panels and similar laminated wood
61.
4413
Densified wood, in blocks, plates, strips, or profile shapes
62.
4414
Wooden frames for paintings, photographs, mirrors or similar objects
63.
4418
Builders’ joinery and carpentry of wood, including cellular wood
panels, assembled flooring panels, shingles and shakes
64.
4421
Wood paving blocks, articles of densified wood not elsewhere included
or specified, Parts of domestic decorative articles used as tableware and
kitchenware
65.
4814
Wall paper and similar wall coverings; window transparencies of paper
66.
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of
artificial flowers, foliage or fruit
67.
6703
Wool or other animal hair or other textile materials, prepared for use in
making wigs or the like
68.
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
69.
6801
Setts, curbstones and flagstones, of natural stone (except slate)
70.
6802
Worked monumental or building stone (except slate) and articles
thereof, other than goods of heading 6801; mosaic cubes and the like,
of natural stone (including slate), whether or not on a backing;
artificially coloured granules, chippings and powder, of natural stone
(including slate); of marble, travertine and alabaster, of Granite, of
Other calcareous stone
63
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
71.
6803
Worked slate and articles of slate or of agglomerated slate
72.
6807
Articles of asphalt or of similar material (for example, petroleum
bitumen or coal tar pitch)
73.
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
74.
6809
Articles of plaster or of compositions based on plaster; such as Boards,
sheets, panels, tiles and similar articles, not ornamented
75.
6810
Articles of cement, of concrete or of artificial stone, whether or not
reinforced; such as Tiles, flagstones, bricks and similar articles,
Building blocks and bricks, Cement bricks, Prefabricated structural
components for Building or civil engineering, Prefabricated structural
components for building or civil engineering
76.
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
77.
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
78.
6814
Worked mica and articles of mica, including agglomerated or
reconstituted mica, whether or not on a support of paper, paperboard or
other materials
79.
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
80.
6901
Blocks, tiles and other ceramic goods of siliceous fossil meals (for
example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
81.
6904
Ceramic flooring blocks, support or filler tiles and the like
82.
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other
ceramic constructional goods
83.
6906
Ceramic pipes, conduits, guttering and pipe fittings
84.
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes
and the like, whether or not on a backing; finishing ceramics
85.
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
86.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water
closet pans, flushing cisterns, urinals and similar sanitary fixtures
87.
6913
Statuettes and other ornamental ceramic articles
88.
6914
Other ceramic articles
64
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
89.
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
90.
7004
Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked
91.
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
92.
7006 00 00
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved,
drilled, enamelled or otherwise worked, but not framed or fitted with
other materials
93.
7007
Safety glass, consisting of toughened (tempered) or laminated glass
94.
7008
Multiple-walled insulating units of glass
95.
7009
Glass mirrors, whether or not framed, including rear-view mirrors
96.
7011
Glass envelopes (including bulbs and tubes), open, and glass parts
thereof, without fittings, for electric lamps, cathode-ray tubes or the
like
97.
7014
Signalling glassware and optical elements of glass (other than those of
heading 7015), not optically worked
98.
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
99.
7020
Other articles of glass [other than Globes for lamps and lanterns, Founts
for kerosene wick lamps, Glass chimneys for lamps and lanterns]
100.
7321
Stoves [other than kerosene stove and LPG stoves], ranges, grates,
cookers (including those with subsidiary boilers for central heating),
barbecues, braziers, gas-rings, plate warmers and similar non-electric
domestic appliances, and parts thereof, of iron or steel
101.
7322
Radiators for central heating, not electrically heated, and parts thereof,
of iron or steel; air heaters and hot air distributors (including
distributors which can also distribute fresh or conditioned air), not
electrically heated, incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel
102.
7324
Sanitary ware and parts thereof of iron and steel
103.
7418
All goods other than utensils i.e. sanitary ware and parts thereof of
copper
104.
7419
Other articles of copper [including chain and parts thereof under 7419
10 and other articles under 7419 99] but not including metal castings
under 7419 91 00
105.
7610 10 00
Doors, windows and their frames and thresholds for doors
106.
7615
All goods other than utensils i.e. sanitary ware and parts thereof
65
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
107.
8212
Razors and razor blades (including razor blade blanks in strips)
108.
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 thereof]
109.
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 of base metal;
automatic door closers of base metal
110.
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
111.
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
112.
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
113.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers,
letters and other symbols, of base metal, excluding those of heading
9405
114.
8407
Spark-ignition reciprocating or rotary internal combustion piston
engine
115.
8408
Compression-ignition internal combustion piston engines (diesel or
semi-diesel engines)
116.
8409
Parts suitable for use solely or principally with the engines of heading
8407 or 8408
117.
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], concrete
pumps [8413 40 00], other rotary positive displacement pumps [8413
60], [other than hand pumps falling under tariff item 8413 11 10]
118.
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
119.
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
120.
8418
Refrigerators, freezers and other refrigerating or freezing equipment,
electric or other; heat pumps other than air conditioning machines of
heading 8415
121.
8419
Storage water heaters, non-electric [8419 19] (other than solar water
heater and system), Pressure vessels, reactors, columns or towers or
chemical storage tanks [8419 89 10], Glass lined equipment [8419 89
66
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
20], Auto claves other than for cooking or heating food, not elsewhere
specified or included [8419 89 30], Cooling towers and similar plants
for direct cooling (without a separating wall) by means of recirculated
water [8419 89 40], Plant growth chambers and rooms and tissue
culture chambers and rooms having temperature, humidity or light
control [8419 89 60], Apparatus for rapid heating of semi- conductor
devices , apparatus for chemical or physical vapour deposition on
semiconductor wafers; apparatus for chemical vapour deposition on
LCD substratus [8419 89 70]; parts [8419 90]
122.
8422
Dish washing machines, household [8422 11 00] and other [8422 19
00]
123.
8423
Electric or electronic weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better), including weight operated
counting or checking machines; weighing machine weights of all kinds
124.
8424
Fire extinguishers
125.
8427
Fork-lift trucks; other works trucks fitted with lifting or handling
equipment
126.
8428
Other lifting, handling, loading or unloading machinery (for example,
lifts, escalators, conveyors, teleferics)
127.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers,
mechanical shovels, excavators, shovel loaders, tamping machines and
road rollers
128.
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
129.
8443
Printers which perform two or more of the functions of printing,
copying or facsimile transmission, capable of connecting to an
automatic data processing machine or to a network printers; copying
machines, facsimile machines; ink cartridges with or without print head
assembly and ink spray nozzle
130.
8450
Household or laundry-type washing machines, including machines
which both wash and dry
131.
8472
Other office machines (for example, hectograph or stencil duplicating
machines, addressing machines, automatic banknote dispensers, coin
sorting machines, coin counting or wrapping machines [other than
Braille typewriters, electric or non-electric, Perforating or stapling
machines (staplers), pencil sharpening machines]
132.
8476
Automatic goods-vending machines (for example, postage stamps,
cigarette, food or beverage machines), including money changing
machines
133.
8478
Machinery for preparing or making up tobacco, not specified or
included elsewhere in this chapter
134.
8479
Passenger boarding bridges of a kind used in airports [8479 71 00] and
other [8479 79 00]
67
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
135.
8483
Transmission shafts (including cam shafts and crank shafts) and cranks;
bearing housings and plain shaft bearings; gears and gearing; ball or
roller screws; gear boxes and other speed changers, including torque
converters; flywheels and pulleys, including pulley blocks; clutches and
shaft couplings (including universal joints)
136.
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
137.
8504
Static converters (for example, rectifiers) and inductors [other than
Transformers Industrial Electronics; Electrical Transformer; Static
Convertors (UPS)]
138.
8506
Primary cells and primary batteries
139.
8507
Electric accumulators, including separators therefor, whether or not
rectangular (including square)
140.
8508
Vacuum cleaners
141.
8509
Electro-mechanical domestic appliances, with self-contained electric
motor, other than vacuum cleaners of heading 8508
142.
8510
Shavers, hair clippers and hair-removing appliances, with self-
contained electric motor
143.
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
144.
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
145.
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
146.
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
147.
8517
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X
25 Pads [8517 69 40]
148.
8518
Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-
frequency electric amplifiers [8518 40 00], Electric sound amplifier sets
[8518 50 00], Parts [8518 90 00]
149.
8519
Sound recording or reproducing apparatus
68
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
150.
8522
Parts and accessories suitable for use solely or principally with the
apparatus of headings 8519 or 8521
151.
8525
Transmission apparatus for radio-broadcasting or television, whether or
not incorporating reception apparatus or sound recording or
reproducing apparatus; television cameras, digital cameras and video
cameras recorders [other than CCTV]
152.
8526
Radar apparatus, radio navigational aid apparatus and radio remote
control apparatus
153.
8527
Reception apparatus for radio-broadcasting, whether or not combined,
in the same housing, with sound recording or reproducing apparatus or
a clock
154.
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 17
inches]
155.
8529
Parts suitable for use solely or principally with the apparatus of
headings 8525 to 8528
156.
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)
157.
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
158.
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, lamp-holders, and other
connectors, junction boxes), for a voltage not exceeding 1,000 volts :
connectors for optical fibres optical fibres, bundles or cables
159.
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 8517
160.
8539
Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps
[other than Electric filament or discharge lamps and LED lamps]
161.
8544
Insulated (including enamelled or anodised) wire, cable and other
insulated electric conductors, whether or not fitted with connectors
[other than Winding Wires; Coaxial cables; Optical Fiber]
162.
8545
Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon
and battery carbon)
163.
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
69
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
during moulding solely for the purposes of assembly, other than
insulators of heading 8546; electrical conduit tubing and joints therefor,
of base metal lined with insulating material
164.
8702
Motor vehicles for the transport of ten or more persons, including the
driver
165.
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]
166.
8704
Motor vehicles for the transport of goods [other than Refrigerated
motor vehicles]
167.
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
workshops,
mobile
radiological unit)
168.
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to
8705
169.
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to
8705
170.
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705
[other than specified parts of tractors]
171.
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
172.
8710
Tanks and other armoured fighting vehicles, motorised, whether or not
fitted with weapons, and parts of such vehicles
173.
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary
motor, with or without side-cars; side-cars
174.
8714
Parts and accessories of vehicles of headings 8711 and 8713
175.
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]
176.
8802
Aircrafts for personal use
177.
8903
Yachts and other vessels for pleasure or sports; rowing boats and
canoes
178.
9004
Goggles
179.
9005
Binoculars, monoculars, other optical telescopes, and mountings
therefor; other astronomical instruments and mountings therefor, but
not including instruments for radio-astronomy
180.
9006
Photographic (other than cinematographic) cameras; photographic
flashlight apparatus and flashbulbs other than discharge lamps of
70
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
heading 8539
181.
9007
Cinematographic cameras and projectors, whether or not incorporating
sound recording or reproducing apparatus
182.
9008
Image projectors, other than cinematographic; photographic (other than
cinematographic) enlargers and reducers
183.
9010
Apparatus and equipment for photographic (including cinematographic)
laboratories, not specified or included elsewhere in this Chapter;
negatoscopes; projection screens
184.
9011
Compound optical microscopes, including those for photomicrography
cinephotomicrography or microprojection
185.
9012
Microscopes other than optical microscopes; diffraction apparatus
186.
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
187.
9014
Direction finding compasses; other navigational instruments and
appliances
188.
9015
Surveying (including photogrammetrical surveying), hydrographic,
oceanographic,
hydrological,
meteorological
or
geophysical
instruments and appliances, excluding compasses; rangefinders
189.
9016
Electric or electronic balances of a sensitivity of 5 cg or better, with or
without weights
190.
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma
radiations, for \ including radiography or radiotherapy apparatus, X-ray
tubes and other X-ray generators, high tension generators, control
panels and desks, screens, examinations or treatment tables, chairs and
the light
191.
9023
Instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable for other
uses
192.
9101
Wrist-watches, pocket-watches and other watches, including stop-
watches, with case of precious metal or of metal clad with precious
metal
193.
9102
Wrist-watches, pocket-watches and other watches, including stop
watches, other than those of heading 9101
194.
9104
Instrument panel clocks and clocks of a similar type for vehicles,
aircraft, spacecraft or vessels
195.
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)
196.
9107
Time switches with clock or watch movement or with synchronous
motor
197.
9108
Watch movements, complete and assembled
71
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
198.
9110
Complete watch movements, unassembled or partly assembled
(movement sets); incomplete watch movements, assembled; rough
watch movements
199.
9111
Watch cases and parts thereof
200.
9112
Cases for other than clocks, and parts thereof
201.
9113
Watch straps, watch bands and watch bracelets, and parts thereof
202.
9114
Other watch parts
203.
9201
Pianos, including automatic pianos; harpsi-chords and other keyboard
stringed instruments
204.
9202
Other string musical instruments (for example, guitars, violins, harps)
205.
9205
Wind musical instruments (for example, keyboard pipe organs,
accordions, clarinets, trumpets, bagpipes), other than fairground organs
and mechanical street organs
206.
9206 00 00
Percussion musical instruments (for example, drums, xylophones,
cymbols, castanets, maracas)
207.
9207
Musical instruments, the sound of which is produced, or must be
amplified, electrically (for example, organs, guitars, accordions)
208.
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
209.
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
210.
9302
Revolvers and pistols, other than those of heading 9303 or 9304
211.
9401
Seats (other than those of heading 9402), whether or not convertible
into beds, and parts thereof
212.
9403
Other furniture [other than bamboo furniture] and parts thereof
213.
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
214.
9405
Lamps and lighting fittings including searchlights and spotlights and
parts thereof, not elsewhere specified or included; illuminated signs,
illuminated name-plates and the like, having a permanently fixed light
source, and parts thereof not elsewhere specified or included
215.
9504
Video games consoles and Machines
216.
9505
Festive, carnival or other entertainment articles, including conjuring
tricks and novelty jokes
217.
9506
Articles and equipment for general physical exercise, gymnastics,
athletics
218.
9508
Roundabouts, swings, shooting galleries and other fairground
amusements; [other than travelling circuses and travelling menageries]
72
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
(3)
219.
9601
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl
and other animal carving material, and articles of these materials
(including articles obtained by moulding)
220.
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
221.
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
222.
9613
Cigarette lighters and other lighters, whether or not mechanical or
electrical, and parts thereof other than flints and wicks
223.
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders,
and parts thereof
224.
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor;
powder-puffs and pads for the application of cosmetics or toilet
preparations
225.
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts
thereof other than glass inners
226.
9618
Tailors' dummies and other lay figures; automata and other animated
displays, used for shop window dressing
227.
9804
All dutiable articles intended for personal use
228.
-
Lottery authorized by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery
under sub-section (5) of section 15 of the Central Goods and Services
Tax Act, 2017 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.
Schedule V – 3%
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
73
(1)
(2)
(3)
1.
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
2.
7102
Diamonds, whether or not worked, but not mounted or set [other than
Non-Industrial Unworked or simply sawn, cleaved or bruted]
3.
7103
Precious stones (other than diamonds) and semi-precious stones, whether
or not worked or graded but not strung, mounted or set; ungraded precious
stones (other than diamonds) and semi-precious stones, temporarily strung
for convenience of transport [other than Unworked or simply sawn or
roughly shaped]
4.
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]
5.
7105
Dust and powder of natural or synthetic precious or semi-precious stones
6.
7106
Silver (including silver plated with gold or platinum), unwrought or in
semi-manufactured forms, or in powder form
7.
7107
Base metals clad with silver, not further worked than semi-manufactured
8.
7108
Gold (including gold plated with platinum) unwrought or in semi-
manufactured forms, or in powder form
9.
7109
Base metals or silver, clad with gold, not further worked than semi-
manufactured
10.
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
11.
7111
Base metals, silver or gold, clad with platinum, not further worked than
semi-manufactured
12.
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.
13.
7113
Articles of jewellery and parts thereof, of precious metal or of metal clad
with precious metal
14.
7114
Articles of goldsmiths' or silversmiths' wares and parts thereof, of
precious metal or of metal clad with precious metal
15.
7115
Other articles of precious metal or of metal clad with precious metal
16.
7116
Articles of natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed)
17.
7117
Imitation jewellery
18.
7118
Coin
Schedule VI – 0.25%
74
S.
No.
Chapter /
Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
1.
7102
Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2.
7103
Precious stones (other than diamonds) and semi-precious stones,
unworked or simply sawn or roughly shaped
3.
7104
Synthetic or reconstructed precious or semi-precious stones, unworked or
simply sawn or roughly shaped
Explanation. – For the purposes of this Schedule,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin,
can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-
determined quantity or number, which is indicated on such package.
(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a
name or a mark, such as symbol, monogram, label, signature or invented word or writing
which is used in relation to such specified goods for the purpose of indicating, or so as to
indicate a connection in the course of trade between such specified goods and some person
using such name or mark with or without any indication of the identity of that person, and
which is registered under the Trade Marks Act, 1999.
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff
item, sub-heading, heading and chapter as specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51
of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the
First Schedule shall, so far as may be, apply to the interpretation of this notification.
2.
This notification shall come into force with effect from the 1st day of July, 2017.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India