Notification regarding rate schedule under section 9(1) of Rajasthan Goods and Services Tax Act, 2017
F.12(56)FD/Tax/2017-Pt-I-40 Dated:- 29-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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Document 1
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 29, 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan
Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the
recommendations of the Council, hereby notifies the rate of the State tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Sched
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by steaming or by boiling in
water, frozen, dried, salted or in brine; flours, meals and pellets of
crustaceans, fit for human consumption
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
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
the smoking process: flours, meals and pellets of aquatic
invertebrates other than crustaceans and molluscs, fit for human
1
Bail
S.
Chapter/
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
7.
0401
8.
0402
9.
0403
10.
0404
0406
11.
12.
0408
13.
0409
14.
0410
15.
0502
16.
0504
17.
0505
18.
19.
20.
0507
[Except
050790]
0508
0510
consumption
Descri
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ner and bearing a registered
brand name
Edible products of animal origin, not elsewhere specified or
included
Pigs', hogs' or boars' bristles and hair; badger hair and other brush
making hair; waste of such bristles or hair.
Guts, bladders and stomachs of animals (other than fish), whole and
pieces thereof, fresh, chilled, frozen, salted, in brine, dried or
smoked.
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
Ivory, tortoise-shell, whalebone and whalebone hair, horns,
unworked or simply prepared but not cut to shape; powder and
waste of these products.
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 a
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te consumption
Dried leguminous vegetables, shelled, whether or not skinned or
split [put up in unit container and bearing a registered brand name]
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
Cashew nuts, whether or not shelled or peeled
Dried areca nuts, whether or not shelled or peeled
Dried chestnuts (singhada), whether or not shelled or peeled
Dried makhana, whether or not shelled or peeled
Grapes, dried, and raisins
Fruit and nuts, uncooked or cooked by steaming or boiling in water,
frozen, whether or not containing added sugar or other sweetening
matter
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
Peel of citrus fruit or melons (including watermelons); frozen, dried
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002
48.
1003
49.
1004
50.
1005
51.
1006
52.
1007
53.
1008
54.
1101
55.
1102
56.
1103
57.
1104
58.
1105
59.
1106
(3)
than fresh turmeric, thyme, bay leaves, curry and other spices
All goods i.e. cereals, put up in unit container and bearing a
registered brand name
Wheat and meslin put up in unit container and bearing a registered
brand name
Rye put up in unit container and bearing a registered brand name
Barley put up in unit container and bearing a registered brand name
Oats put up in unit container and bearing a registered brand name
Maize (corn) put up in unit container and bearing a registered brand
name
Rice put up in unit container and bearing a registered brand name
Grain sorghum put up in unit container and bearing a registered
brand name
Buckwheat, millet and canary seed; other cereals such as Jawar,
Bajra, Ragi] put up in unit container and bearing a registered brand
name
Wheat or meslin flour put up in unit container and bearing a
re
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quality
60.
1106 10 10
Guar meal
61.
1106 10 90
62.
1109 00 00
63.
12
64.
1201
65.
1202
66.
1203
Soya beans, whether or not broken other than of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not
shelled or broken other than of seed quality.
Copra other than of seed quality
4
S
S.
Chapter /
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
67.
1204
68.
1205
69.
1206
70.
1207
71.
1208
72.
1210
73.
1211
74.
1212
75.
1301
76.
77.
1401
78.
1301
1404 [other
than 1404 90
10, 1404 90 40,
1404 90 50]
79.
1507
80.
1508
81.
1509
82.
1510
83.
1511
Description of Goods
(3)
Linseed, whether or not broken other than of seed quality.
Rape or colza seeds, whether or not broken other than of seed
quality.
Sunflower seeds, whether or not broken other than of seed quality
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,
cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,
Saffower (C
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as heeng
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)
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]
Soya-bean oil and its fractions, whether or not refined, but not
chemically modified
Ground-nut oil and its fractions, whether or not refined, but not
chemically modified.
Olive oil and its fractions, whether or not refined, but not
chemically modified.
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
Palm oil and its fractions, whether or not refined, but not
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le oils of this
Chapter, other than edible fats or oils or their fractions of heading
1516
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
Beet sugar, cane sugar, khandsari sugar
Palmyra sugar
Cocoa beans whole or broken, raw or roasted
Cocoa paste whether or not de-fatted
Mixes and doughs for the preparation of bread, pastry and other
baker's wares
91.
1701
92.
1702
93.
1801
94.
1802
Cocoa shells, husks, skins and other cocoa waste
95.
1803
96.
1901 2000
97.
1902
98.
1903
99.
1905
100.
1905 40 00
101.
2106 90
102.
2201 90 10
103.
2301
104.
105.
2303
2304
Seviyan (vermicelli)
Tapioca and substitutes therefor prepared from starch, in the form of
flakes, grains, pearls, siftings or in similar forms. (sabudana)
Pizza bread
Rusks, toasted bread and similar toasted products
Sweetmeats
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2515
[Except 2515
Description of Goods
(3)
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]
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]
Wine lees; argol
Tobacco leaves
Unroasted iron pyrites.
Sulphur of all kinds, other than sublimed sulphur, precipitated
sulphur and colloidal sulphur [other than sulphur recovered as by-
product in refining of cru
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t and other
natural abrasives, whether or not heat-treated.
Slate, whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square)
shape.
Ecaussine and other calcareous monumental or building stone;
alabaster [other than marble and travertine]
Bail
S.
Chapter /
Description of Goods
No.
(1)
124.
125.
126.
127.
Heading /
Sub-heading/
Tariff item
(2)
12 10, 2515 12
20, 2515 12
90]
2516
[Except 2516
11 00, 2516 12
00]
2516 11 00
2517
2518
128.
2519
129.
2520
130.
2521
131.
2522
132.
2524
133.
2525
134.
2526
135.
2528
136.
137.
138.
2529
2530
26 [other than
2619, 2620,
2621]
(3)
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.
Granite crude or roughly trimmed
Pebbles, gravel, broken or crushed stone, of a kind commonly
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celerators or retarders.
Limestone flux; limestone and other calcareous stone, of a kind
used for the manufacture of lime or cement.
Quicklime, slaked lime and hydraulic lime, other than calcium
oxide and hydroxide of heading 2825.
Asbestos
Mica, including splitting; mica waste.
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.
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
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
Mineral substances not elsewhere specified or included.
All ores and concentrates [other than slag, dross (other than
granulated slag), scalings and other waste from the manufacture of
iron or steel; slag, ash and residues (other than from the
8
S.
Chapter /
No.
Heading /
Sub-heading/
Tariff i
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Tungsten ores and concentrates.
150.
2612
Uranium or thorium ores and concentrates.
151.
2613
152.
2614
153.
2615
154.
2616
155.
2617
156.
2618
157.
27
158.
2701
159.
2702
160.
2703
161.
2704
162.
2705
163.
2706
164.
165.
2710
2711 12 00,
2711 13 00,
2710 19 00
166.
28
167.
28
168.
28
169.
28
8888
Other ores and concentrates
Granulated slag (slag sand) from the manufacture of iron or steel
Bio-gas
Coal; briquettes, ovoids and similar solid fuels manufactured from
coal
Lignite, whether or not agglomerated, excluding jet
Peat (including peat litter), whether or not agglomerated
Coke and semi coke of coal, of lignite or of peat, whether or not
agglomerated; retort carbon
Coal gas, water gas, producer gas and similar gases, other than
petroleum gases and other gaseous hydrocarbons
Tar distilled from coal, from lignite or from peat
Kerosene PDS
Liquefied Propane and Butane mixture, Liquefied Propane,
Liquefied Butane and Liquefied
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ments (including veterinary medicaments) used in bio-
chemic systems and not bearing a brand name
Oral re-hydration salts
Drugs or medicines including their salts and esters and diagnostic
test kits, specified in List 1 appended to this Schedule
Formulations manufactured from the bulk drugs specified in List 2
appended to this Schedule
All goods i.e. animal or vegetable fertilisers or organic fertilisers
put up in unit containers and bearing a brand name
Wattle extract, quebracho extract, chestnut extract
Enzymatic preparations for pre-tanning
Sulphonated castor oil, fish oil or sperm oil
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
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ickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split
Tanned or crust hides and skins of bovine (including buffalo) or
equine animals, without hair on, whether or not split, but not further
prepared
Tanned or crust skins of sheep or lambs, without wool on, whether
or not split, but not further prepared
Tanned or crust hides and skins of other animals, without wool or
hair on, whether or not split, but not further prepared
Wood in chips or particles; sawdust and wood waste and scrap,
whether or not agglomerated in logs, briquettes, pellets or similar
forms
Newsprint, in rolls or sheets
Kites
Brochures, leaflets and similar printed matter, whether or not in
single sheets
Woven fabrics of silk or of silk waste
Garneted stock of wool or of fine or coarse animal hair, shoddy
wool
Wool and fine or coarse animal hair, carded or combed
Yarn of wool or of animal hair
199.
4801
200.
4823
201.
4901
202.
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r textile bast fibres, other vegetable textile fibres; paper yarn
Woven fabrics of other vegetable textile fibres, paper yarn
Woven fabrics of manmade textile materials
Woven fabrics of manmade staple fibres
Coir mats, matting and floor covering
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,
dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
11
S.
Chapter/
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
221.
60
222.
61
223.
62
224.
63
225.
64
Description of Goods
(3)
Knitted or crocheted fabrics [All goods]
Articles of apparel and clothing accessories, knitted or crocheted, of
sale value not exceeding Rs. 1000 per piece
Articles of apparel and clothing accessories, not knitted or
crocheted, of sale value not exceeding Rs. 1000 per piece
Other made up textile articles, sets, worn clothing and worn textile
articles and rags, of sale value not exceeding Rs. 1000 per piece
Footwear having a retail sale price not excee
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)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
Rail locomotives powered from an external source of electricity or
by electric accumulators
Other rail locomotives; locomotive tenders; such as Diesel-electric
locomotives, Steam locomotives and tenders thereof
Self-propelled railway or tramway coaches, vans and trucks, other
than those of heading 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)
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)
Railway or tramway goods vans and wagons, not self-propelled
Parts of railway or tramway locomotives or rolling-stock; such as
12
S.
Chapter /
No.
Heading /
Sub-
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or processing or
preserving fishery products
Tugs and pusher craft
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
Other vessels, including warships and lifeboats other than rowing
boats
Other floating structures (for example, rafts, tanks, coffer-dams,
landing-stages, buoys and beacons)
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
Coronary stents and coronary stent systems for use with cardiac
catheters
Artificial kidney
Disposable sterilized dialyzer or micro barrier of artificial kidney
Parts of the following goods, namely:-
Chapter
(i)
Crutches;
(ii)
Wheel chairs;
90 or any other
257.
Chapter
258.
9405 50 31
259.
9405 91 00,
9405 92 00 or
9405 99 00
260.
9603 10 00
261.
9704
(iii) Walking frames;
(iv)
Tricycles;
(v) Braillers; and
(vi)
Artificial limbs
Assistive devi
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(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
Mesna
Methotrexate
MMR (Measles, mumps and rubella) vaccine
Mustin Hydrochloride
(27)
Melphalan
(28)
(29)
(30)
(31)
(32)
(33)
(34)
Protamine
(35) Quinidine
Pancuronium Bromide
Praziquantel
Bach
14
(36) Sodium Cromoglycate spin caps and cartridges
Sodium Hyalauronatesterile 1% and 1.4% solution
Somatostatin
(37)
(38)
(39)
(40)
(41)
(42)
(43)
Strontium Chloride (85Sr.)
Thioguanine
Tobramycin
TetanusImmunoglobin
Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
Tretinoin
Tribavirin / Ribavirin
(44)
(45)
(46)
Urokinase
(47)
Ursodeoxycholic Acid
(48)
Vancomycin
(49)
Vasopressin
(50)
Vecuronium Bromide
(51)
Zidovudine
(52)
5-Fluorouracil
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st kit;
Blower/mister kit for beating heart surgery;
15
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85)
Tablet Telbivudine
(86)
Injection Exenatide
(87)
(88)
(89)
DTaP-IPV-Hibor PRP-T combined Vaccine
Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
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
Heamostatic Matrix with Gelatin and human Thrombin
Imiglucerase
Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and
Sodium and meglumine ioxaglate)
Sorafenib tosylate
Varenciline tartrate
90 Yttrium
(105)
(106)
(107)
Maraviroc
(108)
(109)
(110)
(111)
(112)
(113)
(114)
(115)
(116)
(117)
(118)
N
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Bretyleum Tossylate
(140)
Calcium Disodium Edetate
(141)
Carmustine
(142) Cesium Tubés
(143)
Calcium folinate
(144)
Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex
(146)
(147)
concentrate)
Cobalt-60
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)
(163)
Gallium Citrate
(164)
(165)
Goserlin Acetate
Gadolinium DTPA Dimeglumine
Gasgangrene Anti-Toxin Serum
(166) Hepatitis B Immunoglobulin
(167)
Hexamethylmelamine
(168) Hydralazine
(169)
Idarubicine
(170)
(171)
Idoxuridine
Immuno assay kit for blood Fibrinogen degradation
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(195)
Porcine Insulin Zinc Suspension
(196)
Prednimustine
(197)
Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199)
Pyridostigmine
(200) Pneumocystis cariniil F kits
(201)
Prostaglandin 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
Rabies immune globulin of equine origin
Sevoflurane
Recuronium Bromide
(204)
(205)
(206)
(207)
Septopal beads and chains
(208)
Sodium Arsenate
(209)
(210)
Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
Sterile Absorbable Haemostat for control of surgical vessel bleeding
Strontium SR-89 Chloride
Suxamethonium Chloride
(212)
(213)
(214)
(215)
Selenium-75
(216) Teicoplanin
(217
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(20)
Sulfametho pyrezine
(21)
Diethyl Carbamazine
(22)
Arteether or formulation of artemisinin.
List 3 [See S.No.257 of the Schedule I]
59 205
(A) (1) Braille writers and braille writing instruments
(2)
(3)
Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
Arithmetic aids like the Taylor Frame (arithmetic and algebra types),
Cubarythm, Speaking or Braille calculator
Bach
19
Hand writing equipment Braille Frames, Slates, Writing Guides, Script
Writing Guides, Styli, Braille Erasers
(6)
(7)
(8)
(9)
(B)
(1)
08@
(C)
(D)
Geometrical aids like combined Graph and Mathematical Demonstration
Board, Braille Protractors, Scales, Com- passes and Spar Wheels
Electronic measuring equipment, such as calipers, micrometers, comparators,
gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
Drafting, Drawing aids, tactile displays
Specially adapted clocks and watches
Orthopaedic appliances falling under heading No. 90.21 of the First S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hing
and learning aids, games and other instruments and vocational aids
specifically adapted for use of the blind
Assistive listening devices, audiometers
External catheters, special jelly cushions to prevent bed sores, stair lift, urine
collection bags
Instruments and implants for severely physically handicapped patients and
joints replacement and spinal instru- ments and implants including bone
cement.
S.
No.
Chapter/
Heading / Sub-
heading/Tariff
item
(1)
(2)
1.
01012100,
010129
Live horses
2.
0202
3.
0203
4.
0204
5.
0205
6.
0206
7.
0207
Schedule II – 6%
Description of Goods
(3)
Meat of bovine animals, frozen and put up in unit containers
Meat of swine, frozen and put up in unit containers
Meat of sheep or goats, frozen and put up in unit containers
Meat of horses, asses, mules or hinnies, frozen and put up in unit
containers
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, frozen and put up in unit conta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
; dairy spreads
Cheese
Brazil nuts, dried, whether or not shelled or peeled
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]
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
dried
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts
or dried fruits of Chapter 8
Starches; inulin
Pig fats (including lard) and poultry fat, other than that of heading
0209 or 1503
Fats of bovine animals, sheep or goats, other than those of heading
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not
emulsified or mixed or otherwise prepared
Fats and oils and their fractions, of fish or marine mammals, whether
or not refined, but not chemically modified
Wool grease and fatty substances derived therefrom (including lanolin)
Other animal fats and oils and their
= = = = = = = =
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= = = = = = = =
02
35.
2003
36.
2004
37.
2005
38.
2006
39.
2007
40.
2008
41.
42.
43.
44.
2009
2101 30
2102
2103 [other than
2103 90 10, 2103
90 30, 2103 90
45.
40]
2106
46.
2106 90
(3)
Sausages and similar products, of meat, meat offal or blood; food
preparations based on these products
Other prepared or preserved meat, meat offal or blood
Extracts and juices of meat, fish or crustaceans, molluscs or other
aquatic invertebrates
Prepared or preserved fish; caviar and caviar substitutes prepared from
fish eggs
Crustaceans, molluscs and other aquatic invertebrates prepared or
preserved
Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid
Tomatoes prepared or preserved otherwise than by vinegar or acetic
acid
Mushrooms and truffles, prepared or preserved otherwise than by
vinegar or acetic acid
Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of head
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e substitutes, and extracts,
essences and concentrates thereof
Yeasts and prepared baking powders
Sauces and preparations therefor [other than Curry paste; mayonnaise
and salad dressings; mixed condiments and mixed seasoning
Texturised vegetable proteins (soya bari) and Bari made of pulses
including mungodi
Namkeens, bhujia, mixture, chabena and similar edible preparations
in ready for consumption form
22
Sail
S.
No.
(1)
47.
48.
.
Chapter /
Heading / Sub-
heading / Tariff
item
(2)
2202 90 10
Soya milk drinks
Description of Goods
(3)
2202 90 20
49.
2202 90 90
50.
2202 90 30
51.
2515 12 10
52.
2516
53.
28
54.
28
55.
28.
56.
28
57.
2801 20
58.
2847
59.
29
60.
61.
62.
63
63.
चà¥à¤‚
64.
69
65.
3001
3002
3003
3004
3005
3006
Fruit pulp or fruit juice based drinks
Tender coconut water put up in unit container and bearing a registered
brand name
Beverages containing milk
Marble and travertine blocks
Granite blocks
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
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
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
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile
surgical catgut
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
s; 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
Fountain pen ink
Ball pen ink
70.
71.
3215
72.
3306 10 10
Tooth powder
73.
3307 41 00
74.
29, 30, 3302
75.
3406
76.
3701
77.
3705
78.
3706
Odoriferous preparations which operate by burning [other than
agarbattis]
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
Candles, tapers and the like
Photographic plates and film for x-ray for medical use
Photographic plates and films, exposed and developed, other than
cinematographic film
Photographic plates and films, exposed and developed, whether or not
incorporating sound track or consisting only of sound track, other than
feature films.
Silicon wafers
All diagnostic kits and re
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
other animals, without wool or hair on,
whether or not split, other than leather of heading 4114
Chamois (including combination chamois) leather; patent leather and
patent laminated leather; metallised leather
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 feather, not suitable for the manufacture of
leather articles; leather dust, powder and flour
Gloves specially designed for use in sports
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
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, su
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
102.
103.
4501
4601
104.
4602
105.
4701
106.
4702
107.
4703
108.
4704
109.
4705
110.
4706
111.
4707
112.
4802
113.
4804
114.
4805
115.
4806 20 00
116.
117.
4806 40 10
4807
118.
4808
(3)
cutlery, and similar articles, of wood; statuettes and other ornaments,
of wood; wooden articles of furniture not falling in Chapter 94
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]
Natural cork, raw or simply prepared
Plaits and similar products of plaiting materials, whether or not
a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es, 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
Uncoated kraft paper and paperboard, in rolls or sheets, other than that
of heading 4802 or 4803
Other uncoated paper and paperboard, in rolls or sheets, not further
worked or processed than as specified in Note 3 to this Chapter
Greaseproof papers
Glassine papers
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
Paper and paperboard, corrugated (with or without glued flat surface
26
S.
Chapter /
No.
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
119.
(2)
4810
4811
120.
121.
4817 30
122.
4819
123.
4820
124.
4823
125.
48
126.
127.
128.
4904 00 00
4906 00 00
4907
129.
4908
130.
4909
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dustrial,
commercial, topographical or similar purposes, being originals drawn
by hand; hand-written texts; photographic reproductions on sensitised
paper and carbon copies of the foregoing
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
Transfers (decalcomanias)
Printed or illustrated postcards; printed cards bearing personal
greetings, messages or announcements, whether or not illustrated, with
or without envelopes or trimmings
Calendars of any kind, printed, including calendar blocks
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, ind
= = = = = = = =
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= = = = = = = =
ription of Goods
(3)
(gold) and silver thread, combined with textile thread), Imitation zari
thread
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
Twine, cordage, ropes and cables, whether or not plaited or braided
and whether or not impregnated, coated, covered or sheathed with
rubber or plastics
Knotted netting of twine, cordage or rope; made up fishing nets and
other made up nets, of textile materials
Articles of yarn, strip or the like of heading 5404 or 5405, twine,
cordage, rope or cables, not elsewhere specified or included
Carpets and other textile floor coverings, knotted, whether or not made.
up
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
Carpets and other textile floor coverings, tufted, whe
= = = = = = = =
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= = = = = = = =
ods of heading 5807; narrow
fabrics consisting of warp without weft assembled by means of an
adhesive (bolducs)
Labels, badges and similar articles of textile materials, in the piece, in
strips or cut to shape or size, not embroidered
Braids in the piece; ornamental trimmings in the piece, without
embroidery, other than knitted or crocheted; tassels, pompons and
similar articles
28
Sout
S.
No.
(1)
155.
Chapter /
Heading / Sub-
heading/Tariff
item
(2)
5809
Description of Goods
(3)
156.
157.
158.
5810
5811
5901
159.
5902
160.
5903
161.
5904
162.
5905
163.
5906
164.
5907
165.
5908
166.
5909
167.
5910
168.
5911
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,
= = = = = = = =
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= = = = = = = =
g applied on a textile backing, whether or not cut to
shape
Textile wall coverings
Rubberised textile fabrics, other than those of heading 5902
Textile fabrics otherwise impregnated, coated or covered; painted
canvas being theatrical scenery, studio back-cloths or the like
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
Textile hose piping and similar textile tubing, with or without lining,
armour or accessories of other materials
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
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
kin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd clothing accessories, knitted or crocheted, of
sale value exceeding Rs. 1000 per piece
Articles of apparel and clothing accessories, not knitted or crocheted,
of sale value exceeding Rs. 1000 per piece
Other made up textile articles, sets, worn clothing and worn textile
articles and rags, of sale value exceeding Rs. 1000 per piece
Umbrellas and sun umbrellas (including walking-stick umbrellas,
garden umbrellas and similar umbrellas)
Walking-sticks, seat-sticks, whips, riding-crops and the like
Parts, trimmings and accessories of articles of heading 6601 or 6602
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)
Sand lime bricks
Fly ash bricks and fly ash blocks
Glasses for corrective spectacles and flint buttons
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass
chimneys for lamps and lanterns
Mathematical boxes, geometry
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wer 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
30
Sal
S.
Chapter /
No.
Heading / Sub-
Description of Goods
heading / Tariff
item
(2)
(1)
193.
8414 20 10
194.
8414 20 20
195.
8414 90 12
196.
8432
197.
8433
198.
8434
199.
8436
200.
8452
201.
8479
202.
8517
203.
85
204.
8525 60
205.
8539
206.
87
207.
8701
208.
8712
209.
8714
210.
8716 20 00
211.
8716 80
212.
213.
Chapter
214.
9001
215.
9002
216.
9004
217.
9017 20
218.
9018
90 or any other
Chapter
90 or any other
219.
9019
Bicycle pumps
Other hand pumps
(3)
Parts of air or vacuum pumps and compressors of bicycle pumps
Agricultural, horticultural or forestry machinery for soil preparation or
cultivation; lawn or sports-ground rollers
Harvesting or threshing machinery, including straw or fodder balers;
grass or hay m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rised, of 8712
Self-loading or self-unloading trailers for agricultural purposes
Hand propelled vehicles (e.g. hand carts, rickshaws and the like);
animal drawn vehicles
Blood glucose monitoring system (Glucometer) and test strips
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
Contact lenses; Spectacle lenses
Intraocular lens
Spectacles, corrective
Drawing and marking out instruments; Mathematical calculating
instruments; pantographs; Other drawing or marking out instruments
Instruments and appliances used in medical, surgical, dental or
veterinary sciences, including scintigraphic apparatus, other électro-
medical apparatus and sight-testing instruments
Mechano-therapy appliances; massage apparatus; psychological
31
Saul
S.
Chapter/
Description of Goods
No.
(1)
Heading / Sub-
heading / Tariff
item
(2)
220.
9020
221.
9021
222.
9022
223.
9404
224.
9404
225.
9405,
9405 50 31
226.
9405
227.
9405
228.
9503
229.
9504
230.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
p / pressure lantern, petromax, glass
chimney, and parts thereof
LED lights or fixtures including LED lamps
LED (light emitting diode) driver and MCPCB (Metal Core Printed
Circuit Board)
Toys like tricycles, scooters, pedal cars etc. (including parts and
accessories thereof) [other than electronic toys]
Playing cards, chess board, carom board and other board games, like
ludo, etc. [other than Video game consoles and Machines]
Sports goods other than articles and equipments for general physical
exercise
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
Pens [other than Fountain pens, stylograph pens]
Pencils (including propelling or sliding pencils), crayons, pastels,
drawing charcoals and tailor's chalk
Combs, hair-slides and the like; hairpins, curling pins, curling grips,
hair-curlers and the like, other than those
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lottery under sub-section (5) of section 15 of the Central Goods and
Services Tax Act, 2017 shall be deemed to be 100/112 of the face
value of ticket or of the price as notified in the Official Gazette by the
organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lottery not allowed to
be sold in any state other than the organising state.
(2) Organising state has the same meaning as assigned to it in clause (f)
of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
Schedule III 9%
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
1.
(2)
0402 91 10,
Condensed milk
0402 99 20
2.
1107
3.
1302
1520 00 00
1521
45678
4.
1404 90 10
5.
1404 90 50
6.
1517 10
7.
8.
9.
10.
11.
1522
Malt, whether or not roasted
(3)
Vegetable saps and extracts; pectic substances, pectinates and pectates;
agar-agar and other mucilages and thickeners, whether or not modified,
derived f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cription of Goods
No.
(1)
14.
15.
16.
Heading / Sub-
heading / Tariff
item
(2)
1902
1904 [other than
1904 10 20]
1905 [other than
1905 32 11, 1905
90 40]
17.
2101 20
18.
2103 90 10
19.
2103 90 30
20.
21.
2103 90 40
2104
22.
23.
2105 00 00
2106
24.
2222
2201
2207
2209
2503 00 10
2619
2621
29.
2620
30.
31.
2707
32.
2708
(3)
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
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]
All goods i.e. Waffles and wafers other than coated with chocolate or
containing chocolate; biscuits; Pastries and cake
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ded sugar or other sweetening matter nor
flavoured
Ethyl alcohol and other spirits, denatured, of any strength
Vinegar and substitutes for vinegar obtained from acetic acid
Sulphur recovered as by-product in refining of crude oil
Slag, dross (other than granulated slag), scalings and other waste from
the manufacture of iron or steel
Slag, ash and residues (other than from the manufacture of iron or
steel) containing metals, arsenic or their compounds
Other slag and ash, including seaweed ash (kelp); ash and residues
from the incineration of municipal waste
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
Pitch and pitch coke, obtained from coal tar or from other mineral tars
34
S.
Chapter/
Description of Goods
No.
(1)
33.
34.
35.
Heading / Sub-
headi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rat Petroleum Corporation Limited]
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
Petroleum coke, petroleum bitumen and other residues of petroleum
oils or of oils obtained from bituminous minerals
Bitumen and asphalt, natural; bituminous or oil shale and tar sands;
asphaltites and asphaltic rocks
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)
All inorganic chemicals [other than those specified in the Schedule for
exempted goods or other Rate Schedules for goods]
All organic chemicals other than giberellic acid
Nicotine polacrilex gum
Mineral or chemical fertilisers, nitrogenous, other than those which are
clearly not to be used as fertilizers
Mineral or chemical fertilisers,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stances (other than Enzymatic preparations for pre-tanning)
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
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
Colour lakes; preparations as specified in Note 3 to this Chapter based
on colour lakes
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
Prepared pigments, prepared opacifiers, prepared colours, vitrifiable
enamels,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
il, etc., Flavouring essences all types (including those for
liquors), Attars of all kinds in fixed oil bases
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]
Kajal pencil sticks
58.
59.
3305 9011, 3305
Hair oil
.36
S.
No.
(1)
60.
61.
Chapter /
Heading / Sub-
heading/Tariff
item
(2)
90 19
3306 10 20
3401 [except
340130]
62.
3404
63.
3407
64.
65.
3501
3502
66.
3503
67.
3504
68.
3505
69.
3506
70.
3507
71.
3601
72.
3603
73.
74.
3605
3701
75.
3702
76.
3703
77.
3704
78.
3706
Dentifices Toothpast
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
their derivatives; other protein substances and their
derivatives, not elsewhere specified or included; hide powder, whether
or not chromed; including Isolated soya protein
Dextrins and other modified starches (for example, pregelatinised or
esterified starches); glues based on starches, or on dextrins or other
modified starches
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
Enzymes, prepared enzymes
Propellant powders
Safety fuses; detonating fuses; percussion or detonating caps; igniters;
electric detonators
Matches (other than handmade safety matches [3605 00 10])
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, Cinematograph
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ale
in a form ready for use
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
Activated carbon; activated natural mineral products; animal black,
including spent animal black
Tall oil, whether or not refined
Residual lyes from the manufacture of wood pulp, whether or not
concentrated, desugared or chemically treated, including lignin
sulphonates
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
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin
oils; run gums
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
Insecticides
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lsewhere specified or included
Refractory cements, mortars, concretes and similar compositions, other
than products of heading 3801
38
Вал
S.
Chapter /
No.
Heading / Sub-
Description of Goods
heading / Tariff
item
(2)
(1)
93.
3817
94.
3818
95.
3821
96.
3823
97.
3824
98.
99.
100.
3825
3826
3901 to 3913
101.
3914
102.
3915
103.
3916
104.
3917
105.
3919
106.
3920
107.
3921
108.
3923
(3)
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of
heading 2707 or 2902
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]
Prepared culture media for the development or maintenance of micro-
organisms (including viruses and the like) or of plant, human or animal
cells
Industrial monocarboxylic fatty acids, acid oils from refining; industrial
fatty alcohols
Prepared binders for foundry moulds or cores; che
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r example, alginic acid) and modified natural polymers
(for example, hardened proteins, chemical derivatives of natural
rubber), not elsewhere specified or included; in primary forms
Ion exchangers based on polymers of headings 3901 to 3913, in
primary forms
Waste, parings and scrap, of plastics
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
Tubes, pipes and hoses, and fittings therefor, of plastics
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes,
of plastics, whether or not in rolls
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not
reinforced, laminated, supported or similarly combined with other
materials
Other plates, sheets, film, foil and strip, of plastics
Articles for the conveyance or packing of goods, of plastics; stoppers,
39
Bal
S.
Chapter /
No.
Heading / Sub-
Description of Good
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in primary forms or in plates, sheets or strip
Waste, parings and scrap of rubber (other than hard rubber) and
powders and granules obtained therefrom
Compounded rubber, unvulcanised, in primary forms or in plates,
sheets or strip
Other forms (for example, rods, tubes and profile shapes) and articles
(for example, discs and rings), of unvulcanised rubber
Vulcanised rubber thread and cord, other than latex rubber thread
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other
than hard rubber
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber,
with or without their fittings (for example, joints, elbows, flanges)
Conveyor or transmission belts or belting, of vulcanised rubber
Rear Tractor tyres and rear tractor tyre tubes
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
139.
44 or any
Chapter
140.
4419
141.
4501
142.
4502
143.
4503
144.
4504
145.
4803
146.
147.
148.
4806
[Except 4806 20
00, 4806 40 10]
.4809
4811
149.
4812
(3)
pieces or cuttings), unassembled, or assembled (without the addition of
other materials) other than those of heading 4303
Artificial fur and articles thereof
Wood in the rough
Wood sawn or chipped
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]
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
Resin bonded bamboo mat board, with or without veneer in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
regnated paper for duplicator stencils or offset
plates), whether or not printed, in rolls or sheets
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]
Filter blocks, slabs and plates, of paper pulp
41
S.
Chapter /
No.
Heading / Sub-
heading / Tariff
item
Description of Goods
4813
(1)
(2)
150.
151.
4816
152.
4817
(3)
Cigarette paper, whether or not cut to size or in the form of booklets or
tubes.
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
Envelopes, letter cards, plain postcards and correspondence cards, of
[Except 4817 30] paper or paperboard; [other than bo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-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]
Paper or paperboard labels of all kinds, whether or not printed
Bobbins, spools, cops and similar supports of paper pulp, paper or
paperboard (whether or not perforated or hardened)
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]
Sewing thread of manmade filaments, whether or not put up for retail
sale
All synthetic filament yarn such as nylon, polyester, acrylic, etc.
All artificial filament yarn such as viscose rayon, Cuprammonium, etc.
Synthetic or artificial filament tow
Synthetic or artificial staple fibres
Waste of manmade fi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le in-soles, heel cushions and similar
articles; gaiters, leggings and similar articles, and parts thereof
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor
with made brims; plateaux and manchons (including slit manchons), of
felt
Hat-shapes, plaited or made by assembling strips of any material,
neither blocked to shape, nor with made brims, nor lined, nor trimmed
Hats and other headgear, plaited or made by assembling strips of any
material, whether or not lined or trimmed
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
Other headgear, whether or not lined or trimmed
Head-bands, linings, covers, hat foundations, hat frames, peaks and
chinstraps, for headgear
Millstones, grindstones, grinding wheels and the like, without
frameworks, for grinding, sharpening, polishing, trueing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ucibles,
muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and
rods), other than those of siliceous fossil meals or of similar siliceous
earths
Salt Glazed Stone Ware Pipes
43
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
6911
(1)
(2)
186.
187.
6912
188.
7001
189.
7002
190.
7010
191.
7013
192.
7015
193.
7017
194.
70.18
195.
7019
196.
7201
197.
7202
198.
7203
199.
7204
200.
7205
201.
7206
202.
7207
203.
7208 to 7212
204.
7213 to 7215
205.
7216
206.
7217
207.
7218
(3)
Tableware, kitchenware, other household articles and toilet articles, of
porcelain or china
Ceramic tableware, kitchenware, other household articles and toilet
articles, other than of porcelain or china [other than Earthen pot and
clay lamps]
Cullet and other waste and scrap of glass; glass in the mass
Glass in balls (other than microspheres of heading 70.18), rods or
tubes, unworked
Carboys, bottles, flasks, jars
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l) and articles thereof (for example,
yarn, woven fabrics)
Pig iron and spiegeleisen in pigs, blocks or other primary forms
Ferro-alloys
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
Ferrous waste and scrap; remelting scrap ingots of iron or steel
Granules and powders, of pig iron, spiegeleisen, iron or steel
Iron and non-alloy steel in ingots or other primary forms (excluding
iron of heading 7203)
Semi-finished products of iron or non-alloy steel
All flat-rolled products of iron or non-alloy steel
All bars and rods, of iron or non-alloy steel
Angles, shapes and sections of iron or non-alloy steel
Wire of iron or non-alloy steel
Stainless steel in ingots or other primary forms; semi-finished products
44
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
(2)
Description of Goods
(1)
208.
72
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(base plates), rail clips
bedplates, ties and other material specialized for jointing or fixing rails
Tubes, pipes and hollow profiles, of cast iron
Tubes, pipes and hollow profiles, seamless, of iron (other than cast
iron) or steel
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
Other tubes, pipes and hollow profiles (for example, open seam or
welded, riveted or similarly closed), of iron or steel
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron
or steel
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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ctrically insulated
(3)
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
Cloth (including endless bands), grill, netting and fencing, of iron or
steel wire; expanded metal of iron or steel
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81,
7315, 82, 7315 89, 7315 90
Anchors, grapnels and parts thereof, of iron or steel
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
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-
pins, washers (including spring washers) and similar articles, of iron or
steel
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery
stilettos and similar articles, for use in the hand, of iron or steel; safety
pins a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
clad
metal
Copper mattes; cement copper (precipitated copper)
Unrefined copper; copper anodes for electrolytic refining
Refined copper and copper alloys, unwrought
239.
7401
240.
7402
241.
7403
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
246.
7408
Copper wire
247.
7409
Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm
46
Sail
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
(1)
(2)
248.
7410
Copper foils
249.
7411
Copper tubes and pipes
250.
7412
251.
7413
252.
7415
253.
7419 91 00
254.
7501
255.
7502
256.
7503
257.
7504
258.
7505
259.
7506
260.
7507
261.
7508
262.
7601
263.
7602
264.
7603
265.
7604
266.
7605
267.
7606
268.
7607
269.
7608
270.
7609
271.
7610
00]
Description of Goods
(3)
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
Stranded wires an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing materials) of a thickness
(excluding any backing) not exceeding 0.2 mm
Aluminium tubes and pipes
Aluminium tube or pipe fittings (for example, couplings, elbows,
sleeves)
Aluminium structures (excluding prefabricated buildings of heading
[Except 7610 10 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
273.
7612
274.
7613
275.
7614
Aluminium reservoirs, tanks, vats and similar containers, for any
material (other than compressed or liquefied gas), of a capacity
exceeding 3001, whether or not lined or heat-insulated, but not fitted
with mechanical or thermal equipment
Aluminium casks, drums, cans, boxes, etc.
Aluminium containers for compressed or liquefied gas
Stranded wires and ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er 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
Cermets and articles thereof, including waste and scrap
Hand saws; blades for saws of all kinds (including slitting, slotting or
toothless saw blades)
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal
cutting shears, pipe-cutters, bolt croppers, perforating punches and
similar hand tools
Hand-operated spanners and wrenches (including torque meter
wrenches but not including tap wrenches); interchangeable spanner
sockets, with or without handles
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-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ration, conditioning or serving of food or drink
Scissors, tailors' shears and similar shears, and blades therefor
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
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
Flexible tubing of base metal, with or without fittings
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
Stoppers, caps and lids (including crown corks, screw caps and pouring
stopper
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er process gas generators, with
or without their purifiers
Steam turbines and other vapour turbines
Hydraulic turbines, water wheels, and regulators therefor
Turbo-jets, turbo-propellers and other gas turbines – turbo-jets
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]
Furnace burners for liquid fuel, for pulverised solid fuel or for gas;
mechanical stokers, including their mechanical grates, mechanical ash
dischargers and similar appliances
Industrial or laboratory furnaces and ovens, including incinerators,
49
S.
No.
Chapter/
Heading / Sub-
heading / Tariff
Description of Goods
(1)
320.
321.
322.
323.
324.
item
(2)
8419 20
8420
8421
8422 20 00, 8422
30 00, 8422 40
00, 8522 90
[other than 8422
11 00, 8422 19
00]
8423
325.
8424
326.
8425
327.
8426
328.
8431
329.
8435
330.
8438
331.
8439
332.
8440
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing,
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]
Pulley tackle and hoists other than skip hoists; winches and capstans;
jacks
Ship's derricks; cranes including cable cranes; mobile lifting frames,
straddle carriers and works trucks fitted with a crane
Parts suitable for use solely or principally with the machinery of
headings 8425 to 8430
Presses, crushers and similar machinery used in the manufacture of
wine, cider, fruit juices or similar beverages
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
Machinery for making pulp of fibrous cellulosic material or for making
or finishing paper or paperboard
Book-binding machinery, including book-s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
]; parts and accessories thereof
[other than ink cartridges with or without print head assembly and ink
spray nozzle]
Machines for extruding, drawing, texturing or cutting man-made textile
materials
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
Weaving machines (looms)
Knitting machines, stitch-bonding machines and machines for making
gimped yarn, tulle, lace, embroidery, trimmings, braid or net and
machines for tufting
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
llurgy or in metal foundries
Metal-rolling mills and rolls therefor
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
Machining centres, unit construction machines (single station) and
multi-station transfer machines, for working metal
51
S.
Chapter /
No.
Heading / Sub-
heading / Tariff
item
Description of Goods
(1)
(2)
348.
349.
8458
8459
350.
8460
351.
352.
8461
8462
353.
8463
354.
8464
355.
8465
356.
8466
357.
358.
8467
8468
359.
8470
360.
8471
361.
8472
362.
8473
(3)
Lathes (including turning centres) for removing metal
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
Machine-tools for deburring, sharpening, grinding, honing, lapping,
polishing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for working wood, cork, bone, hard rubber, hard
plastics or similar hard materials
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
Tools for working in the hand, pneumatic, hydraulic or with self-
contained electric or non-electric motor
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
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
Automatic data processing machines and units thereof; magnetic or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts in
powder or paste form; machines for forming foundry moulds of sand
Machines for assembling electric or electronic lamps, tubes or valves or
flashbulbs, in glass envelopes; machines for manufacturing or hot
working glass or glassware
Machinery for working rubber or plastics or for the manufacture of
products from these materials, not specified or included elsewhere in
this Chapter
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)]
Moulding boxes for metal foundry; mould bases; moulding patterns;
moulds for metal (other than ingot moulds), metal carbides, glass,
mineral materials, rubber or plastics
Taps, cocks, valves and similar appliances for pipes, boiler shells,
tanks, vats or the like, including pressure-reducing valves and
thermostatically controlled valves
Ball bearing, Roller Bearings
Machi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Industrial or laboratory electric furnaces and ovens (including those
53
S.
Chapter /
No.
Heading / Sub-
heading / Tariff
item
(1)
(2)
Description of Goods
(3)
378.
8515
379.
8517
380.
8518
381.
8521
382.
8523
383.
8525
384.
8528
385.
8532
386.
8533
387.
8534 00 00
388.
8535
389.
8538
390.
8539
391.
8540
392.
8541
functioning by induction or dielectric loss); other industrial or
laboratory equipment for the heat treatment of materials by induction
or dielectric loss
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
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 l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
than
heating resistors
Printed Circuits
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
Parts suitable for use solely or principally with the apparatus of heading
8535, 8536 or 8537
Electrical Filaments or discharge lamps
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)
Diodes, transistors and similar semi-conductor devices; photosensitive
semi-conductor devices; light-emitting diodes (LED); mounted piezo-
electric crystals
54
S.
Chapter/
No.
Heading / Sub-
Description of Goods
heading / Tariff
item
(2)
(1)
393.
8542
394.
8543
395.
8544
396.
8545
397.
85
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
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.
Refrigerated motor vehicles
Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
Baby carriages and parts thereof
Balloons and dirigibles, gliders and other non-powered aircraft
Parachutes (including dirigible parachutes and paragliders) and
rotochutes; parts thereof and accessories thereto and parts thereof
Aircraft launching gear, deck arrestor or similar gear; ground flying
trainers and parts thereof
Vessels and other floating structures for breaking up
Optical fibres and optical fibre bundles; optical fibre cables other than
those of heading 8544; sheets and plates of polarising mate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
use in the hand (for example,
measuring rods and tapes, micrometers, callipers), not specified or
included elsewhere in the chapter
Machines and appliances for testing the hardness, strength,
compressibility, elasticity or other mechanical properties of materials
(for example, metals, wood, textiles, paper, plastics)
Hydrometers and similar floating instruments, thermometers,
pyrometers, barometers, hygrometers and psychrometers, recording or
not, and any combination of these instruments
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
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, appliances, instruments or apparatus of Chapter
90
Clocks with watch movements, excluding clocks of heading 9104
Other clocks
Clock movements, complete and assembled
Other clock parts
Complete clock movements, unassembled or partly assembled
(movement sets); incomplete clock movements, assembled; rough
56
S.
No.
Chapter /
Heading / Sub-
heading / Tariff
item
(2)
Description of Goods
Clock cases, and parts thereof
(1)
clock movements
429.
9112
430.
9301
431.
9303
432.
9304
433.
9305
434.
9306
435.
9307
436.
9402
437.
9403
438.
9404
439.
9406
440.
9503
441.
9506
442.
443.
9606 21 00, 9606
22 00, 9606 29,
9606 30
9603 [other than
9603 10 00]
444.
9604 00 00
445.
9605
446.
9607
447.
9608
448.
9610 00 00
449.
9612
(3)
Military weapons other than revolvers, pistols
Other firearms and similar devices which operate by the firing of an
explosive charge (for example, sporting shotguns and rifles, muzzle-
loading firearms, ver
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ttress and quilts
Prefabricated buildings
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts
and accessories thereof)
Swimming pools and padding pools
Buttons, of plastics not covered with the textile material, of base
metals, buttons of coconut shell, button blanks
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]
Hand sieves and hand riddles
Travel sets for personal toilet, sewing or shoe or clothes cleaning
Slide fasteners and parts thereof
Fountain pens, stylograph pens and other pens
Boards, with writing or drawing surface, whether or not framed
Typewriter or similar ribbons, inked or otherwi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
Laboratory chemicals
Goods which are not specified in Schedule I, II, IV, V or VI
S.
No.
Chapter/
Heading / Sub-
heading/Tariff
item
Schedule IV-14%
Description of Goods
(3)
Chewing gum / bubble gum and white chocolate, not containing cocoa
Cocoa butter, fat and oil
(1)
(2)
1.
1703
Molasses
2.
1704
3.
1804
4.
1805
5.
1806
6.
1901 90 [other
than 1901 10,
1901 20 00]
Cocoa powder, not containing added sugar or sweetening matter
Chocolates and other food preparations containing cocoa
Malt extract
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
402
15.
2403
2515 12 20, 2515
16.
17.
18.
12.90
2516 12 00
2523
19.
2710
20.
3208
21.
3209
22.
3210
23.
3213
24.
3214
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
Pan masala
Other non-alcoholic beverages
All goods [including aerated waters], containing added sugar or other
sweetening matter or flavoured
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes
Other manufactured tobacco and manufactured tobacco substitutes;
“homogenised” or “reconstituted” tobacco; tobacco extracts and
essences [including biris]
Marble and trave
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stics; painters' fillings; non- refractory surfacing preparations
for facades, indoor walls, floors, ceilings or the like
59
S.
Chapter /
No.
Heading / Sub-
Description of Goods
heading / Tariff
item
(2)
3303
(1)
25.
26.
3304
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
3305 [other than
3305 9011, 3305
90 19]
3306 [other than
3306 10 10, 3306
10 20]
3307
3401 30
3402
3403
3405
3407
3602
3604
Perfumes and toilet waters
(3)
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]
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]
Preparations for oral or dental hygiene, including and powders; ya
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
containing
soap, other than those of heading 3401
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
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
Modelling pastes, including those put up for children's amusement
Prepared explosives, other than propellant powders; such as Industrial
explosives
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nguishing grenades
Organic composite solvents and thinners, not elsewhere specified or
included; prepared paint or varnish removers
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
Anti-freezing preparations and prepared de-icing fluids
Floor coverings of plastics, whether or not self-adhesive, in rolls or in
form of tiles; wall or ceiling coverings of plastics
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and
covers, flushing cisterns and similar sanitary ware of plastics
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]
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]
Retreaded
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
leather, of
61
S.
No.
(1)
Chapter /
Heading / Sub-
heading / Tariff
item
(2)
53.
4203
54.
4205
55.
4206
56.
4303
57.
58.
4304
4410
59.
4411
60.
4412
61.
4413
62.
4414
63.
4418
64.
4421
65.
4814
66.
6702
67.
6703
68.
6704
69.
6801
70.
6802
71.
6803
72.
6807
Description of Goods
(3)
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]
Articles of apparel and clothing accessories, of leather or of
composition leather
Other articles of leather or of composition leather
Articles of gut (other than silk-worm gut), of goldbeater's skin, of
bladders or of tendons
Articles of apparel, clo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l flowers, foliage and fruit and parts thereof; articles made of
artificial flowers, foliage or fruit
Wool or other animal hair or other textile materials, prepared for use in
making wigs or the like
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
Setts, curbstones and flagstones, of natural stone (except slate)
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
Worked slate and articles of slate or of agglomerated slate ·
Articles of asphalt or of similar material (for example, petroleum
62
S.
Chapter /
No.
Heading / Sub-
Descrip
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
s 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
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
Worked mica and articles of mica, including agglomerated or
reconstituted mica, whether or not on a support of paper, paperboard or
other materials
Articles of stone or of other mineral substances (including carbon
fibres, articles of carbon fibres and articles of peat), not elsewhere
specified or included
Blocks, tiles and other ceramic goods of siliceous fossil meals (for
example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
Ce
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tariff
item
(1)
90.
7004
91.
92.
(2)
7005
7006 00 00
93.
7007
94.
7008
95.
7009
96.
7011
97.
7014
98.
7016
99.
7020
100.
7321
101.
7322
102.
7324
103.
7418
104.
7419
105.
7610 10 00
106.
7615
107.
8212
108.
8214
worked
Description of Goods
(3)
Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked
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
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
Safety glass, consisting of toughened (tempered) or laminated glass
Multiple-walled insulating units of glass
Glass mirrors, whether or not framed, including rear-view mirrors
Glass envelopes (including bulbs and tubes), open, and glass parts
thereo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or 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
Sanitary ware and parts thereof of iron and steel
All goods other than utensils i.e. sanitary ware and parts thereof of
copper
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
Doors, windows and their frames and thresholds for doors
All goods other than utensils i.e. sanitary ware and parts thereof
Razors and razor blades (including razor blade blanks in strips)
Other articles of cutlery (for example, hair clippers, butchers' or kitchen
64
S.
Chapter/
No.
Heading / Sub-
heading / Tariff
(1)
109.
110.
111.
item
(2)
8302
8303
8304
112.
8305
113.
8310
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ps, 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
Sign-plates, name-plates, address-plates and similar plates, numbers,
letters and other symbols, of base metal, excluding those of heading
9405
Spark-ignition reciprocating or rotary internal combustion piston
engine
Compression-ignition internal combustion piston engines (diesel or
semi-diesel engines)
Parts suitable for use solely or principally with the engines of heading
8407 or 8408
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]
Air or vacuum pumps, air or other gas compressors and fans;
ventilating or recycling
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
8478
134.
8479
135.
8483
(3)
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]
Dish washing machines, household [8422 11 00] and other [8422 19
00]
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
Fire extinguishers
Fork-lift trucks; other works trucks fitted with lifting or handling
equipment
Other lifting, handling, loading or unloading machinery (for example,
lifts, escalators, conveyors, teleferics)
Self-propelled bull
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stapling
machines (staplers), pencil sharpening machines]
Automatic goods-vending machines (for example, postage stamps,
cigarette, food or beverage machines), including money changing
machines
Machinery for preparing or making up tobacco, not specified or
included elsewhere in this chapter
Passenger boarding bridges of a kind used in airports [8479 71 00] and
other [8479 79 00]
Transmission shafts (including cam shafts and crank shafts) and cranks;
bearing housings and plain shaft bearings; gears and gearing; ball or
66
S.
No.
(1)
Chapter/
Heading / Sub-
heading / Tariff
item
(2)
136.
8484
137.
8504
138.
8506
139.
8507
140.
8508
141.
8509
142.
8510
143.
8511
144.
85.12
145.
8513
146.
8516
147.
8517
148.
8518
149.
8519
150.
8522
Description of Goods
(3)
roller screws; gear boxes and other speed changers, including torque
converters; flywheels and pulleys, including pulley blocks; clutches and
shaft couplings (including universal joi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ugs and glow plugs, starter motors); generators (for example,
dynamos, alternators) and cut-outs of a kind used in conjunction with
such engines
Electrical lighting or signalling equipment (excluding articles of
heading 8539), windscreen wipers, defrosters and demisters, of a kind
used for cycles or motor vehicles
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
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
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X
25 Pads [8517 69 40]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ousing, with sound recording or reproducing apparatus or
a clock
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]
Parts suitable for use solely or principally with the apparatus of
headings 8525 to 8528
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)
Electric sound or visual signalling apparatus (for example, bells, sirens,
indicator panels, burglar or fire alarms), other than those of heading
8512 or 8530
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, lam
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wholly of insulating material apart from any minor
components of metal (for example, threaded sockets) incorporated
during moulding solely for the purposes of assembly, other than
insulators of heading 8546; electrical conduit tubing and joints therefor,
68
danh
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
(1)
(2)
164.
8702
165.
8703
166.
8704
167.
8705
168.
8706
169.
8707
170.
8708
171.
8709
172.
8710
173.
8711
174.
8714
175.
8716
176.
8802
177.
8903
178.
9004
179.
9005
180.
9006
Description of Goods
(3)
of base metal lined with insulating material
Motor vehicles for the transport of ten or more persons, including the
driver
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]
Motor vehicles for the transport of goods [other than Refrigerated
motor vehicles]
S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
with an auxiliary
motor, with or without side-cars; side-cars
Parts and accessories of vehicles of headings 8711 and 8713
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]
Aircrafts for personal use
Yachts and other vessels for pleasure or sports; rowing boats and
canoes
Goggles
Binoculars, monoculars, other optical telescopes, and mountings
therefor; other astronomical instruments and mountings therefor, but
not including instruments for radio-astronomy
Photographic (other than cinematographic) cameras; photographic
flashlight apparatus and flashbulbs other than discharge lamps of
heading 8539
Cinematographic cameras and projectors, whether or not incorporating
181.
9007
69
69
S.
No.
Chapter/
Heading / Sub-
heading/Tariff
item
(1)
(2)
182.
9008
18
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nstruments and
appliances
Surveying (including photogrammetrical surveying), hydrographic,
oceanographic, hydrological, meteorological or geophysical
instruments and appliances, excluding compasses; rangefinders
Electric or electronic balances of a sensitivity of 5 cg or better, with or
without weights
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
Instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable for other
uses
Wrist-watches, pocket-watches and other watches, including stop-
watches, with case of precious metal or of metal clad with precious
metal
Wrist-watches, pocket-watches and other watches, including stop
watches, other than those of heading 9101
In
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9601
Watch straps, watch bands and watch bracelets, and parts thereof
Other watch parts
Pianos, including automatic pianos; harpsi-chords and other keyboard
stringed instruments
Other string musical instruments (for example, guitars, violins, harps)
Wind musical instruments (for example, keyboard pipe organs,
accordions, clarinets, trumpets, bagpipes), other than fairground organs
and mechanical street organs
Percussion musical instruments (for example, drums, xylophones,
cymbols, castanets, maracas)
Musical instruments, the sound of which is produced, or must be
amplified, electrically (for example, organs, guitars, accordions)
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
Parts (for example, mechanisms for musical boxes) and accessori
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ent articles, including conjuring
tricks and novelty jokes
Articles and equipment for general physical exercise, gymnastics,
athletics
Roundabouts, swings, shooting galleries and other fairground
amusements; [other than travelling circuses and travelling menageries]
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl
and other animal carving material, and articles of these materials
71
Вал
S.
Chapter/
Description of Goods
No.
(1)
220.
Heading / Sub-
heading / Tariff
item
(2)
9602
221.
9611
222.
9613
223.
9614
224.
9616
225.
9617
226.
9618
227.
228.
âš« 9804
(3)
(including articles obtained by moulding)
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 35
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supply of lottery
under sub-section (5) of section 15 of the Central Goods and Services
Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket
or of the price as notified in the Official Gazette by the organising
State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments” means a lottery which
is authorized to be sold in State(s) other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f)
of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010
Schedule V – 1.5%
S.
Chapter /
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
1.
7101
Description of Goods
(3)
Pearls, natural or cultured, whether or not worked or graded but not
strung, mounted or set; pearls, natural or cultured, temporarily strung for
72
S.
Chapter/
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
2.
7102
3.
7103
4.
7104
7105
5.
6.
7106
7.
7107
8.
7108
9.
7
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ms, or in powder form
Base metals clad with silver, not further worked than semi-manufactured
Gold (including gold plated with platinum) unwrought or in semi-
manufactured forms, or in powder form
Base metals or silver, clad with gold, not further worked than semi-
manufactured
Platinum, unwrought or in semi-manufactured forms, or in powder form
Base metals, silver or gold, clad with platinum, not further worked than
semi-manufactured
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.
Articles of jewellery and parts thereof, of precious metal or of metal clad
with precious metal
Articles of goldsmiths' or silversmiths' wares and parts thereof, of
precious metal or of metal clad with precious metal
13.
7113
14.
7114
15.
7115
16.
7116
17.
7117
18.
7118
Coin
Other articles of precious metal or of metal
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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 (Central Act No. 51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act,
1975 (Central Act No. 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 interpretat
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