Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act

Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
11/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 686(E) – In exercise of the powers conferred by clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub

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Supplies not eligible for refund of unutilized ITC under IGST Act – construction of a complex, building, civil structure or a part thereof

Supplies not eligible for refund of unutilized ITC under IGST Act – construction of a complex, building, civil structure or a part thereof
12/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 687(E) – In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit

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Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act

Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
13/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 688 E).-In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies :
(i) United Nations or a specified international organisation; and
(ii) Foreign diplomatic

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m refund of integrated tax paid on the supplies of goods or services or both received by them subject to, –
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of integrated tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;
(ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said fo

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Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(v) the refund of the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.
Explanation. – For the purposes of this notification, unless the context otherwise requires,”specified international organisation” means an international organisation declared by the Central Government in pursuance of section

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Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator

Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
14/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 689 (E).- In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on inter-State supplies shall be paid by the electronic commerce operator –
(i) services by way of transp

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ices by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.]
3[(iv) supply of “restaurant service” other than the services supplied by restaurants, eating joints etc. located at specified premises.]
10[(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) o

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(Rate) dated 28.06.2017.]
8[(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2023).]
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F.No. 334/1/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
******************
Notes:
1. Inserted vide Notification no. 23/2017 dated 22-8-2017
2. Substituted vide Notification No. 17/2021-Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as “and motor cycle;”
3. Inserted vide Notification No. 17/2021-Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
4. Substituted vide Notification No. 17/2021-Integrated

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Implementation of GST in Customs – Changes in BE/SB Declaration

Implementation of GST in Customs – Changes in BE/SB Declaration
PUBLIC NOTICE NO. 09/2017 Dated:- 28-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F. No. C1/05/2017-TU. Cus.
Dated: 28.06.2017.
PUBLIC NOTICE NO. 09/2017
Subject: Regarding
Kind attention of Importers/ Exporters, Custom Brokers & Trade is invited to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), bringing out amendments in Customs and Central Excise legislations in alignment with GST implementation. Further reference IS invited to various decisions in GST Council meeting documentation of the same in CBEC Website and also the advisory issued by Member(Customs) vide D.O. letter dated 20.6.17 on Customs related matters on introduction of Goods and Service Tax regime.
2. The legislations referred above have

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GST Act, 2017. The percentage rate of integrated tax in respect of goods specified are in respective schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be “II3”.
(iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017.
To effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA):
Fields in Bill of Entry
For IGST
For GST C.Cess
Notification Number
IGST Levy Notfn No
G

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case, Customs Exemption Notification should be referred.
5. Declaration of CETH:
The Central Excise Tariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty (CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, “NOEXCISE” should be quoted.
6. Identification of GST Beneficiary:
To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non-availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states.
Description
GSTIN-Imp.
Regn_Type
Type of IEC
to be declared
GST Benefit
(1)
(2)
(3)
(4)
(5)
GSTIN
Normal
G
TP,C

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r laid out procedure for refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE.
For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry.
8. IGST Availment in case of Manual Bill of Entry:
Since all the validation related to IGST refund or flow of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued in

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m refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shippi

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out payment of IGST.
IGST Payment Status – To indicate whether the exports are being madeon:
P – Payment of IGST
LUT – Under Bond or LUT
NA – Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters
13. Taxable Value and IGST Paid
Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports.
This is further explained by the following illustration:
Illustration:
An exporter raises an export invoice as below:
Item
Quantity (units)
Unit Price (Rs)
Total Price
IGST (Rs)
A
1000
200
2,00,000
24,000
B
2000
1

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o GST Invoice Rules (not exceeding sixteen characters containing only alphabets, numerals and two special characters ( “/” and “-“).
The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall also contain the following details: (i) name and address of the recipient;(ii) address of delivery; and (iii) name of the country of destination.
Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be.
The End Use of the Item should be declared against each

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orward in terms of the Central Goods and Services Tax Act, 2017."
For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003
16. Container Details
Certain details about the Containers are required in line with the International customs communication as well as with a view to implement e-way bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are:
Container Size – As per the codes specified in ISO Directory (enclosed as Annexure-II)
Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports).
17. Transitory Provisions for BE:
The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Sam

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GST roll-out and preparation thereof

GST roll-out and preparation thereof
TRADE FACILITY NO. 05/2017 Dated:- 28-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F. No. C1/03/2016-TU. Cus.
Dated: 28.06.2017.
TRADE FACILITY NO. 05/2017
Subject: reg.
Kind attention of exporters, importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Ministry of Law and Justice (Legislative Department) Notification published in the Gazette of India, Extraordinary, Part-II, Section-I, vide No. 19 dated 05.05.2017 to notify the Taxation Laws (Amendment) Act, 2017 (No. 18 of 2017) [copy available at http://egazette.nic.in] and the 'Advisory on Customs related matters on Introduction of Goods and Service Tax regime' dated 20.06.2017 from the Special Secretary and Member, Central Board of Excise and Customs (CBEC) [copy available at www.cbec.gov.in].
2. Vide the abov

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hose on which Central Excise Duty/ VAT continues to be levied even in the new regime. The necessary amendments that have been made in Section 3 of the Customs Tariff Act, 1975 had been notified vide the Gazette Notification mentioned at para 1 above. In addition to the IGST, any article imported into India shall be liable to goods and services tax compensation cess, wherever applicable, at such rate tax under the Goods and Services Tax (Compensation to States) Cess Act, 2017. The value, as a percentage of which, the above mentioned tax is leviable is explained in the above mentioned notification. It is requested that the fine-print of Taxation Laws (Amendment) Act, 2017 is read by field officers in detail. Customs ICES 1.5 application is also being modified to ensure that the new levies are applied and collected on all the imports from 01.07.2017.
(iii) In light of the changes notified, Bill of Entry, Shipping Bill and Courier Regulations and forms, both Manual and EDI, have been sui

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oted in the Bill of Entry filed by the Courier agency, wherever goods are subject to IGST.
(vi) For calculating the IGST or Compensation Cess, chapter-wise, rate-wise GST schedule, IGST exemption, concession list and GST Compensation cess rates are available on the official website of CBEC. The importer shall quote the applicable levy notification's number and the exemption notification wherever applicable in respect of each imported item for application of the correct rate. The total IGST and Compensation cess paid will be published on every Bill of Entry which may be quoted to claim the corresponding credit in the GST return.
(vii) Under Section 16 of the Integrated Goods and Services Tax Act, 2017 export of goods shall be zero rated supply and credit of the input tax may be availed. The mode of making zero rated supply is explained in the said Section.
(viii) It is imperative that in the case of Manual Bill of Entry and Shipping Bill the requisite data for validation relat

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Establishment of 'GST Suvidha Kendra' (GSK) at Air Cargo Complex, NSCBI Airport, Kolkata

Establishment of 'GST Suvidha Kendra' (GSK) at Air Cargo Complex, NSCBI Airport, Kolkata
PUBLIC NOTICE NO. 35/2017 Dated:- 28-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.)
CUSTOM HOUSE 15/1 STRAND ROAD. KOLKATA- 700001
F. No. S51-12/2017Co-ord.
Date 28-06-2017
PUBLIC NOTICE NO. 35/2017
Subject: – Establishment of 'GST Suvidha Kendra' (GSK) at Air Cargo Complex, NSCBI Airport, Kolkata- regarding.
Attention of Importer

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Implementation of GST on 1st July, 2017 & preparation

Implementation of GST on 1st July, 2017 & preparation
PUBLIC NOTICE NO. 76/2017 Dated:- 28-6-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL)
NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400 001
F. No. S/23-28/Tech/2016
Dated: 28.06.2017
PUBLIC NOTICE NO. 76/2017
Subject: regarding.
Attention of all the Members of Trade, Custom House Brokers and other stakeholders is invited to the above mentioned subject.
2. As you are aware the implementation of GST will be on 1st July, 2017. The introduction of GST heralds a new era in indirect taxation as well as in cooperative fiscal federalism in India.
3. It has been decided that field offices of CBEC across India would implement the following prepar

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GST roll out and preparation there of

GST roll out and preparation there of
FACILITY NOTICE NO. 07/2017 Dated:- 28-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL)
AIR CARGO COMPLEX, SAHAR, ANDHERI (E), MUMBAI – 400 099
F. No ACCGEN/01/17-18 Admn (T)
Date: 28.06.2017
FACILITY NOTICE NO. 07/2017
Sub: GST roll out and preparation there of.
With the GST set to be rolled out on 1st July 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on exports of goods is contingent upon filing of (a) shipping b

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f Entry and Shipping Bills-To electronically capture basic data required for validation with GSTN on imports and exports.
Readiness of Customs administration and the trade shall be crucial for the smooth roll out of GST. In this regard, an Advisory is attached herewith with details on the above changes for the benefit of trade. All concerned are requested to go through the Advisory carefully. Advisory can be downloaded from the CBEC website cbec.gov.in and Air Cargo Complex website www.accmumbai.gov.in/aircargo:
Any difficulty in the implementation of the Notice Should be reported to Additional Commissioner of Customs, Air Cargo Complex
Commissioner of Customs
ACC (General), Mumbai
Circular, Trade Notice, Public Notice, Instructions

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GST roll out and preparation thereof

GST roll out and preparation thereof
FACILITY NOTICE NO. 08/2017 Dated:- 28-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT)
AIR CARGO COMPLEX, SAHAR, ANDHERI (E). MUMBAI – 400 099
F. No. S/3-Misc-17/2016-17 E&T(X)ACC
Date: 28.06.2017
FACILITY NOTICE NO. 08/2017
Sub: GST roll out and preparation thereof.
With the GST set to be rolled out on 1st July 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on exports of goods is contingent upon filing of (a) shipping

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Appointing the officers functioning under the Andhra Pradesh Value Added Tax Act,2005 with New designations under section 3 of Andhra Pradesh Goods and Services Tax Act 2017

Appointing the officers functioning under the Andhra Pradesh Value Added Tax Act,2005 with New designations under section 3 of Andhra Pradesh Goods and Services Tax Act 2017
G.O.Ms. No. 248 Dated:- 28-6-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT

REVENUE DEPARTMENT

(Commercial Taxes-I)

APPOINTING THE OFFICERS FUNCTIONING UNDER THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 (ACT No. 5 OF 2005) WITH NEW DESIGNATIONS UNDER SECTION 3 OF ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 of 2017).

[G.O.Ms. No. 248, Revenue (Commercial Taxes-I), 28th June, 2017.]

NOTIFICATION

In exercise of the powers conferred by section 3 of the Andhra Pradesh

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APPOINTING THE COMMISSIONER OF STATE TAX, NOTIFIED BY THE CHIEF COMMISSIONER OF STATE TAX, AS REVISIONAL AUTHORITY UNDER SECTION 2(99) OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017

APPOINTING THE COMMISSIONER OF STATE TAX, NOTIFIED BY THE CHIEF COMMISSIONER OF STATE TAX, AS REVISIONAL AUTHORITY UNDER SECTION 2(99) OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017
G.O.Ms. No. 247 Dated:- 28-6-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(Commercial Taxes-I)
APPOINTING THE COMMISSIONER OF STATE TAX, NOTIFIED BY THE CHIEF COMMISSIONER OF STATE TAX, AS REVISIONAL AUTHORITY UN

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Amendment in Bihar Goods & Service Tax Act 2017

Amendment in Bihar Goods & Service Tax Act 2017
S.O. 61-05/2017-2169 Dated:- 28-6-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
The 28th June 2017
S.O.61 dated 28th June 2017- In exercise of the powers conferred under sub-section (3) of Section 1 of the Bihar Goods and Service Tax Act, 2017(Bihar Act 12 of 2017), the Governor of Bihar is pleased to declare that the provisions of Section 1, Section 2, Section 3, Section 4, Section 5, Section 10, Section 22, Section 23, Sectio

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GST Rate Schedule notified under section 9 (1)

GST Rate Schedule notified under section 9 (1)
01/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 01/2017-State Tax (Rate)
Naya Raipur, dated 28.06.2017
No.F-10-43/2017/CT/V/(69)- In exercise of the powers conferred by sub-section (1) of section 9 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 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 Schedul

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Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in
Schedule
IV,
(v) 1.5 per cent. in respect of goods specified in Schedule
V,
and
(vi) 0.125 per cent. in respect of goods specified in
Schedule VI
appended to this notification (hereinafter referred to as the said Schedules), that shall be
levied on intra-State supplies of goods, the description
of which is specified in the
corresponding entry in column (3) of the said Schedules
, falling under the tariff item, sub-
heading, heading or Chapter, as the case may be, as specified
in the corresponding entry
in column (2) of the said Schedules.
Schedule I-2.5%
S.
No.
Chapter /
Description of Goods
Heading/
Sub-heading/
Tariff item
(1)
(2)
1.
0303
2.
0304
3.
0305
4.
0306
5.
0307
6.
0308
(3)
Fish, frozen, excluding fish fillets and other fish meat of heading
0304
Fish fillets and other fish meat (whether or not minced), fro

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406
12.
0408
13.
0409
14.
0410
15.
0502
16.
0504
17.
0505
18.
19.
20.
0507
[Except
050790]
0508
0510
(3)
the smoking process: flours, meals and pellets of aquatic
invertebrates other than crustaceans and molluscs, fit for human
consumption
Ultra High Temperature (UHT) milk
Milk and cream, concentrated or containing added sugar or other
sweetening matter, including skimmed milk powder, milk food for
babies [other than condensed milk]
Cream, yogurt, kephir and other fermented or acidified milk and
cream, whether or not concentrated or containing added sugar or
other sweetening matter or flavoured or containing added fruit, nuts
or cocoa
Whey, whether or not concentrated or containing added sugar or
other sweetening matter; products consisting of natural milk
constituents, whether or not containing added sugar or other
sweetening matter, not elsewhere specified or included
Chena or paneer put up in unit container and bearing a registered
brand name
B

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wder 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 and waste thereof.
Ambergris, castoreum, civet and musk; cantharides; bile, whether or
not dried; glands and other animal products used in the preparation
of pharmaceutical products, fresh, chilled, frozen or otherwise
provisionally preserved.
2
S.
Chapter/
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
21.
Description of Goods
(3)
0511
22.
7
23.
0710
24.
0711
25.
0713
26.
0714
222222
27.
0801
0802
0802
08
33.
34.
35.
0806
0811
0812
0814
0901
Animal products not elsewhere specified or included; dead animals
of Chapter 1 or 3, unfit for human consumption, other than semen
including frozen semen.
Herb, bark, dry plant, dry root, commonly known as jaribooti and
dry flower
Vegetables (uncooked or cooked b

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le, 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
or provisionally preserved in brine, in sulphur water or in other
preservative solutions
Coffee, whether or not roasted or decaffeinated; coffee husks and
skins; coffee substitutes containing coffee in any proportion [other
than coffee beans not roasted]
Tea, whether or not flavoured [other than unprocessed green leaves
of tea]
Maté
Pepper of the genus Piper; dried or crushed or ground fruits of the
genus Capsicum or of the genus Pimenta
Vanilla
36.
0902
37.
0903
38.
0904
39.
0905
40.
0906
41.
0907
Cinnamon and cinnamon-tree flowers
Cloves (whole fruit, cloves and stems)
42.
0908
Nutmeg, mace and cardamoms
43.
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [other than of seed quality]
44.
0910 [othe

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ed
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
registered brand name.
Cereal flours other than of wheat or meslin i.e. maize (corn) flour,
Rye flour, etc. put up in unit container and bearing a registered
brand name
Cereal groats, meal and pellets, including suji and dalia, put up in
unit container and bearing a registered brand name
Cereal grains otherwise worked (for example, rolled, flaked,
pearled, sliced or kibbled), except rice of heading 1006; germ of
cereals, whole, rolled, flaked or ground [other than hulled cereal
grains]
Meal, powder, flakes, granules and pellets of potatoes put up in unit
container and bearing a registered brand name
Meal and powder of the dried leguminous vegetables of heading
0713 (pulses) [other than guar meal 1106 10 10 and guar gum
refined split 1106 10 90], of sago or

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507
80.
1508
81.
1509
82.
1510
1511
1512
83.
84.
85.
1513
98
86.
1514
Description of Goods
(3)
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,
cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,
Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds,
Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,
other than of seed quality
Flour and meals of oil seeds or oleaginous fruits, other than those of
mustard
Hop cones, dried, whether or not ground, powdered or in the form
of pellets; lupulin
Plants and parts of plants (including seeds and fruits), of a kind
used primarily in perfumery, in pharmacy or for insecticidal,
fungicidal or similar purpose, frozen or dried, whether or not cut,
crushed or powdered
Locust beans, seaweeds and other algae, sugar beet and sugar cane,
frozen or dried, whether or not ground; fruit stones and kernels and
other vegetable products (including unroasted chicory roots of the
vari

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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 chemically
modified.
Sunflower-seed, safflower or cotton-seed oil and fractions thereof,
whether or not refined, but not chemically modified.
Coconut (copra), palm kernel or babassu oil and fractions thereof,
whether or not refined, but not chemically modified.
Rape, colza or mustard oil and fractions thereof, whether or not
refined, but not chemically modified.
5
S.
Chapter/
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
87.
1515
88.
1516
89.
1517
90.
1518
91.
1701
92.
1702
93.
1801
94.
1802
95.
1803
96.
1901 20 00
97.
1902
98.
1903
99.
1905
100.
1905 40 00
101.
2106 90
102.
2201 90 10
103.
2301
104.
2303
105.
2304
106.
107.
2305
2306
Description of Goods
(3)
Other fixed veg

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n (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
Ice and snow
Flours, meals and pellets, of meat or meat offal, of fish or of
crustaceans, molluscs or other aquatic invertebrates, unfit for human
consumption; greaves
Residues of starch manufacture and similar residues, beet-pulp,
bagasse and other waste of sugar manufacture, brewing or distilling
dregs and waste, whether or not in the form of pellets
Oil-cake and other solid residues, whether or not ground or in the
form of pellets, resulting from the extraction of soyabean oil [other
than aquatic feed including shrimp feed and prawn feed, poultry
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
fo

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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 crude oil]
Natural graphite.
Natural sands of all kinds, whether or not coloured, other than metal
bearing sands of Chapter 26.
Quartz (other than natural sands); quartzite, whether or not roughly
trimmed or merely cut, by sawing or otherwise, into blocks or slabs
of a rectangular (including square) shape.
Kaolin and other kaolinic clays, whether or not calcined.
Other clays (not including expanded clays of heading 6806),
andalusite, kyanite and sillimanite, whether or not calcined; mullite;
chamotte or dinas earths.
Chalk.
Natural calcium phosphates, natural aluminium calcium phosphates
and phosphatic chalk.
Natural barium sulphate (barytes); natural barium carbo

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other
7
S.
Chapter /
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
Description of Goods
127.
128.
2518
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]
139.
140.
2601
2602
(3)
ballast, shingle and flint, whether or not heat-treated; macadam of
slag, dross or similar industrial waste, whether or not incorporating
the materials cited in the first part of the heading; tarred macadam;
grenules cheeping and powder of stones heading 2515 or 2516
whether or not heat treated.
Dolomite, whether or not calcined or sintered, including dolomite
roughly trimmed or merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including square) shape; dolomite
ramming mix.
2518 10 dolomite, Not calcined or sintered
Natural magnesium carbonate (magnesite); fused magnesia; dead-
burned (sintered) magnesia, whether or not containing small
quantities of o

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rates [other than slag, dross (other than
granulated slag), scalings and other waste from the manufacture of
iron or steel; slag, ash and residues (other than from the
manufacture of iron or steel) containing metals, arsenic or their
compounds; other slag and ash, including seaweed ash (kelp); ash
and residues from the incineration of municipal waste]
Iron ores and concentrates, including roasted iron pyrites
Manganese ores and concentrates, including ferruginous manganese
ores and concentrates with a manganese content of 20% or more,
calculated on the dry weight.
141.
2603
Copper ores and concentrates.
142.
2604
Nickel ores and concentrates.
143.
2605
Cobalt ores and concentrates.
144.
2606
145.
2607
Aluminium ores and concentrates.
Lead ores and concentrates.
8
S.
Chapter /
Description of Goods
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
(3)
146.
2608
Zinc ores and concentrates.
147.
2609
Tin ores and concentrates.
148.
2610
149.
2611

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s
Tar distilled from coal, from lignite or from peat
Kerosene PDS
Liquefied Propane and Butane mixture, Liquefied Propane,
Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply
to household domestic consumers or to non-domestic exempted
category (NDEC) customers by the Indian Oil Corporation Limited,
Hindustan petroleum Corporation Limited or Bharat Petroleum
Corporation Limited.
Thorium oxalate
Enriched KBF4 (enriched potassium fluroborate)
Enriched elemental boron
Nuclear fuel
Heavy water and other nuclear fuels
Compressed air
Animal or Human Blood Vaccines
166.
28
167.
28
168.
28
169.
28
170.
2805 11
Nuclear grade sodium
171.
2845
172.
2853
173.
30
Insulin
174.
3002, 3006
175.
30
176.
30
177.
30
178.
30
179.
30
180.
30
181.
30
Diagnostic kits for detection of all types of hepatitis
Desferrioxamine injection or deferiprone
Cyclosporin
Medicaments (including veterinary medicaments) used in bio-
chemic systems and not bear

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ch, none
of the following processes is ordinarily carried on with the aid of
power, namely:
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging
Natural rubber, balata, gutta-percha, guayule, chicle and similar
natural gums, in primary forms or in plates, sheets or strip
Toy balloons made of natural rubber latex
Pneumatic tyres or inner tubes, of rubber, of a kind used on / in
bicycles, cycle -rickshaws and three wheeled powered cycle
rickshaws
Erasers
Raw hides and skins of bovine (including buffalo) or equine
animals (fresh, or salted, dried, limed, pickled or otherwise
preserved, but not tanned, parchment-dressed or further prepared),
whether or not dehaired or split
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled
or otherwise preserved, but not tanned, parchment-dressed or
further prepared), whether or n

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hoddy
wool
S.
Chapter /
No.
Heading /
Sub-heading/
Tariff item
(1)
201.
(2)
4901
202.
5004 to 5006
Silk yarn
203.
5007
204.
5104
205.
5105
206.
5106 to 5110
207.
5111 to 5113
208.
5201 to 5203
209.
5204
210.
211.
5208 to 5212
212.
5301
213.
5302
214.
5303
5205 to 5207
5305 to 5308
215.
216.
5309 to 5311
217.
5407, 5408
218.
5512 to 5516
219.
5705
220.
5809, 5810
221.
60
222.
61
223.
62
224.
63
225.
64
Wool and fine or coarse animal hair, carded or combed
Yarn of wool or of animal hair
Woven fabrics of wool or of animal hair
Cotton and Cotton waste
Cotton sewing thread, whether or not put up for retail sale
Cotton yarn [other than khadi yarn]
Woven fabrics of cotton
All goods i.e. flax, raw or processed but not spun; flax tow and
waste (including yarn waste and garneted stock)
True hemp (Cannabis sativa L), raw or processed but not spun; tow
and waste of true hemp (including yarn waste and garneted stock)
All goods

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value not exceeding Rs. 1000 per piece
Footwear having a retail sale price not exceeding Rs.500 per pair,
provided that such retail sale price is indelibly marked or embossed
on the footwear itself.
Bricks of fossil meals or similar siliceous earths
Building bricks
Earthen or roofing tiles
Pawan Chakki that is Air Based Atta Chakki
226.
6901 00 10
227.
6904 10 00
228.
6905 10 00
229.
230.
7018
84
Glass beads.
231.
8413, 8413 91
Hand pumps and parts thereof
232.
8419 19
233.
8437
Solar water heater and system
Machines for cleaning, sorting or grading, seed, grain or dried
11
S.
Chapter /
No.
Heading /
Description of Goods
(1)
234.
Sub-heading/
Tariff item
(2)
84 or 85
235.
8601
236.
8602
237.
8603
238.
8604
239.
8605
8606
240.
241.
8607
242.
8608
243.
8713
244.
8802
245.
8803
246.
8901
247.
8902
248.
8904
249.
8905
250.
8906
(3)
leguminous vegetables; machinery used in milling industry or for
the working of cerea

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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
Bogies, bissel-bogies, axles and wheels, and parts thereof
Railway or tramway track fixtures and fittings; mechanical
(including electro-mechanical) signalling, safety or traffic control
equipment for railways, tramways, roads, inland waterways, parking
facilities, port installations or airfields; parts of the foregoing
Carriages for disabled persons, whether or not motorised or
otherwise mechanically propelled
Other aircraft (for example, helicopters, aeroplanes), other than
those for personal use.
Parts of goods of heading 8802
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and
similar vessels for the transport of persons or goods
Fishing vessels; factory ships and other vessels for processing or
preservi

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r
9405 50 31
257.
258.
259.
9405 91 00,
9405 92 00 or
9405 99 00
260.
9603 10 00
261.
9704
(v)
(vi)
Tricycles;
Braillers; and
Artificial limbs
Assistive devices, rehabilitation aids and other goods for disabled,
specified in List 3 appended to this Schedule
Kerosene pressure lantern
Parts of kerosene pressure lanterns including gas mantles
262.
9705
263.
9804
Broomsticks
Postage or revenue stamps, stamp-postmarks, first-day covers,
postal stationery (stamped paper), and the like, used or unused,
other than those of heading 4907
Numismatic coins
Drugs or medicines including their salts and esters and diagnostic
test kits specified at S.No.180 above and Formulations specified at
S.No. 181 above, intended for personal use.
List 1 [See S.No.180 of the Schedule I]
(1) Amikacin
(2)
Amphotericin-B
(3)
Amrinone
(4)
Aprotinin
(5)
Baclofen
(6)
Bleomycin
(7)
(8)
(9)
(10)
(11)
(12)
Busulphan
BCG vaccine, Iopromide, Iotrolan
Chlorambucil
Chorion

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49)
Vasopressin
(50)
Vecuronium Bromide
(51)
Zidovudine
(52)
5-Fluorouracil
(53)
(54)
(55)
(56)
(57)
(58)
Pegulated Liposomal Doxorubicin Hydrochloride injection
Ketoanalogue preparation of essential amino acids
Pergolide
Kit for bedside assay of Troponin-T
Solution for storing, transporting, flushing donor organs for transplant
Miltefosine
(59)
Milrinone Lactate
(60)
Methoxy Isobutile Isonitrile (MIBI)
(61)
(62)
Haemophilus Influenzae Type b Vaccine
Mycophenolate Sodium
14
(63) Verteporfin
(64) Daclizumab
(65)
Ganciclovir
(66)
(67)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
Drotrecoginalfa (activated)
Eptacogalfa activated recombinant coagulation factor VIIa
Muromonab CD3
Japanese encephalitis vaccine
Valganciclovir
Low molecular weight heparin
Efavirenz
Emtricitabine;
Azathioprine;
Antinomycin D;
Cytosine Arabinoside (Cytarabine);
(77)
Vinblastine Sulphate
(78)
Vincristine;
(79)
Eurocollins Solution;
(80)
(81)
(82)
(83

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ne tartrate
(111)
90 Yttrium
(112)
Nilotinib
15
(113)
(114)
(115)
(116)
(117)
(118)
Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for
injection
Micafungin sodium for injection
Bevacizumab
Raltegravir potassium
Rotavirus Vaccine (Live Oral Pentavalent)
Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
Natalizumab
(120)
(121)
Octreotide
(122)
Somatropin
(123)
Aurothiomalate Sodium
(124)
Asparaginase
(125)
Agglutinating Sera
(126)
Anti-Diphtheria Normal Human Immunoglobulin
(127)
Anti-human lymophocyte immunoglobulin IV
(128)
Anti-human thymocyte immunoglobulin IV
(129)
Anti-Pertussis Normal Human Immunoglobulin
(130)
Anti-Plague serum
(131)
(132)
(133)
(134)
(135)
(136)
(137)
(138)
(139)
Anti-Pseudomonas Normal Human Immunoglobulin
Basiliximab
Beractant Intra-tracheal Suspension
Blood group sera
Botulinum Toxin Type A
Burn therapy dressing soaked in gel
Bovine Thro

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ine
(170)
Idoxuridine
(171)
(172)
(173)
Immuno assay kit for blood Fibrinogen degradation product for direct estimation
for diagnostic test in D.I.C.
Inactivated rabies vaccine [Human diploid cell]
Inactivated rabies vaccine [Vero-cell]
(174)
Intravenous amino acids
(175)
Intravenous Fat Emulsion
(176)
Iopamidol
(177)
Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
Iscador, CLIA diagnostic kits
Levodopa with benserazine
Lenograstim
Meningococcoal A and C combined vaccine with diluant solvent
(178)
(179)
(180)
(181)
(182)
Methicillin
(183)
Metrizamide Inj with diluant
(184)
Monocomponent insulins
(185)
Mycophenolate mofetil
(186)
Normal Human plasma
(187)
Normal Human immunoglobulin
(189)
(188) Nuclear magnetic resonance contrast agent
Normal Human serum Albumin
(190)
Penicillamine
(191)
Pentamidine
(192)
Penicillinase
(19

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uxamethonium Chloride
(212)
(213)
(214)
(215)
Selenium-75
(216)
Teicoplanin
(217)
Tetrofosmin
(218)
Ticarcillin
(219)
Tranexamic Acid
(220)
Tocainide
(221)
Tri-iodothyronine
(222)
Triethylene Tetramine
(223)
Thrombokinase
(224)
Teniposide
(225)
(226)
(227)
(228)
(229)
(230)
Trans-1-diamino cyclohexane Oxalatoplatinum
Ticarcillin Disodium and Potassium Clavulanate combination
Vindesin Sulphate
X-ray diagnostic agents, the following:-
(a) Propylidone
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
Zoledronic Acid
Anti-Haemophilic Factors Concentrate (VIII and IX)
Streptomycin
List 2 [See S.No.181 of the Schedule I]
(1)
(2)
Isoniazid
(3)
Thiacetazone
(4)
Ethambutol
(5)
Sodium PAS
(6)
Pyrazinamide
(7)
(8)
(9)
(10)
(11)
Dapsone
Clo- fazamine
Tetracycline Hydrochloride
Pilocarpine
Hydrocortisone
(12)
Idoxuridine
(13)
Acetazolamide
(14)
Atro- pine
(15)
H

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Schedule
(2)
(C)
(D)
(E)
Orthopaedic appliances falling under heading No. 90.21 of the First
Wheel chairs falling under heading No. 87.13 of the First Schedule
Artificial electronic larynx and spares thereof
Artificial electronic ear (Cochlear implant)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
009
(9)
Talking books (in the form of cassettes, discs or other sound reproductions)
and large-print books, braille embossers, talking calculators, talking
thermometers
Equipment for the mechanical or the computerized production of braille
and recorded material such as braille computer terminals and displays,
electronic braille, transfer and pressing machines and stereo typing
machines
Braille paper
All tangible appliances including articles, instruments, apparatus, specially
designed for use by the blind
Aids for improving mobility of the blind such as electronic orientation and
obstacle detectbn appliance and white canes
Technical aids for education, rehabilitation, vocatio

= = = = = = = =

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= = = = = = = =

wine, 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 containers
Meat and edible offal, of the poultry of heading 0105, frozen and put
up in unit containers
Other meat and edible meat offal, frozen and put up in unit containers
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, frozen and put up in unit containers
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked, put up in unit containers
Meat and edible meat offal, salted, in brine, dried or smoked put up in
unit containers; edible flours and meals of meat or meat offal put up in
unit containers
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from
milk; dairy spread

= = = = = = = =

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ether or not refined, but
not chemically modified
Animal fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaidinised, whether or not refined, but not
further prepared.
Edible mixtures or preparations of animal fats or animal oils or of
20
S.
No.
Chapter/
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
(2)
27.
1518
28.
1601
29.
1602
30.
1603
31.
1604
32.
1605
33.
2001
34.
2002
35.
2003
36.
2004
37.
2005
38.
2006
39.
2007
40.
2008
41.
2009
42.
2101 30
43.
2102
44.
2103 90 10, 2103
2103 [other than
(3)
fractions of different animal fats or animal oils of this Chapter, other
than edible fats or oils or their fractions of heading 1516
Animal fats and animal oils and their fractions, boiled, oxidised,
dehydrated, sulphurised, blown, polymerised by heat in vacuum or in
inert gas or otherwise chemically modified, excluding those of
heading 1516; inedible mixtures or prepa

= = = = = = = =

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se than by vinegar or
acetic acid, not frozen, other than products of heading 2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved
by sugar (drained, glacé or crystallised)
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut
pastes, obtained by cooking, whether or not containing added sugar or
other sweetening matter
Fruit, nuts and other edible parts of plants, otherwise prepared or
preserved, whether or not containing added sugar or other sweetening
matter or spirit, not elsewhere specified or included; such as Ground-
nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted
nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other
fruits
Fruit juices (including grape must) and vegetable juices, unfermented
and not containing added spirit, whether or not containing added sugar
or other sweetening matter.
Roasted chicory and other roasted coffee substitutes, and extracts,
essences and concentrates

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cs
Potassium Iodate
Steam
Micronutrients, which are covered under serial number 1(f) of
Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are
manufactured by the manufacturers which are registered under
the Fertilizer Control Order, 1985
Iodine
Medicinal grade hydrogen peroxide
Gibberellic acid
Glands and other organs for organo-therapeutic uses, dried, whether or
not powdered; extracts of glands or other organs or of their secretions
for organo-therapeutic uses; heparin and its salts; other human or
animal substances prepared for therapeutic or prophylactic uses, not
elsewhere specified or included
Animal blood prepared for therapeutic, prophylactic or diagnostic
uses; antisera and other blood fractions and modified immunological
products, whether or not obtained by means of biotechnological
processes; toxins, cultures of micro-organisms (excluding yeasts) and
similar products
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
consisting o

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3406
76.
3701
77.
3705
78.
3706
(3)
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, similar sterile suture materials (including sterile
absorbable surgical or dental yarns) and sterile tissue adhesives for
surgical wound closure; sterile laminaria and sterile laminaria tents;
sterile absorbable surgical or dental haemostatics; sterile surgical or
denatal adhesion barriers, whether or not absorbable; Waste
pharmaceuticals] [other than contraceptives]
Mineral or chemical fertilisers, nitrogenous, other than those which are
clearly not to be used as fertilizers
Mineral or chemical fertilisers, phosphatic, other than those which are
clearly not to be used as fertilizers
Mineral or chemical fertilisers, potassic, other than those which are
clearly not to be used as fertilizers
Mineral or chemical fertil

= = = = = = = =

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= = = = = = = =

ents
Feeding bottles
79.
3818
80.
3822
81.
3926
82.
3926
Plastic beads
83.
4007
84.
4014
85.
4015
Latex Rubber Thread
Nipples of feeding bottles
Surgical rubber gloves or medical examination rubber gloves
23
S.
No.
Chapter /
Heading/Sub-
heading/Tariff
item
Description of Goods
(1)
86.
(2)
4107
87.
4112
88.
4113
89.
4114
90.
4115
91.
4203
92.
44 or any
Chapter
93.
4404
94.
4405
95.
96.
4406
4408
4415
97.
4416
98.
99.
4417
100.
4420
(3)
Leather further prepared after tanning or crusting, including
parchment-dressed leather, of bovine (including buffalo) or equine
animals, without hair on, whether or not split, other than leather of
heading 4114
Leather further prepared after tanning or crusting, including
parchment-dressed leather, of sheep or lamb, without wool on,
whether or not split, other than leather of heading 4114
Leather further prepared after tanning or crusting, including
parchment-dressed leather, of other

= = = = = = = =

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= = = = = = = =

for the manufacture of walking-
sticks, umbrellas, tool handles or the like
Wood wool; wood flour
Railway or tramway sleepers (cross-ties) of wood
Sheets for veneering (including those obtained by slicing laminated
wood), for plywood or for similar laminated wood and other wood,
sawn lengthwise, sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not exceeding 6 mm [for match
splints]
Packing cases, boxes, crates, drums and similar packings, of wood;
cable-drums of wood; pallets, box pallets and other load boards, of
wood; pallet collars of wood
Casks, barrels, vats, tubs and other coopers' products and parts thereof,
of wood, including staves
Tools, tool bodies, tool handles, broom or brush bodies and handles,
of wood; boot or shoe lasts and trees, of wood
Wood marquetry and inlaid wood; caskets and cases for jewellery or
24
S.
No.
(1)
Chapter /
Heading / Sub-
heading/Tariff
item
(2)
101.
4421
102.
103.
4501
4601
104.

= = = = = = = =

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into strips; plaiting materials, plaits and similar products of |
plaiting materials, bound together in parallel strands or woven, in
sheet form, whether or not being finished articles (for example, mats
matting, screens) of vegetables materials such as of Bamboo, of rattan,
of Other Vegetable materials
Basketwork, wickerwork and other articles, made directly to shape
from plaiting materials or made up from goods of heading 4601;
articles of loofah
Mechanical wood pulp
Chemical wood pulp, dissolving grades
Chemical wood pulp, soda or sulphate, other than dissolving grades
Chemical wood pulp, sulphite, other than dissolving grades
Wood pulp obtained by a combination of mechanical and chemical
pulping processes
Pulps of fibres derived from recovered (waste and scrap) paper or
paperboard or of other fibrous cellulosic material
Recovered (waste and scrap) paper or paperboard
Uncoated paper and paperboard, of a kind used for writing, printing or
other graphic purposes, an

= = = = = = = =

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= = = = = = = =

122.
4819
123.
4820
124.
4823
125.
48
126.
127.
128.
4904 00 00
4906 00 00
4907
129.
130.
4908
4909
131.
132.
4910
4911
133.
5601
134.
5602
135.
5603
136.
5604
137.
5605
138.
5606
(3)
Paper and paperboard, coated on one or both sides with kaolin (China
clay) or other inorganic substances, with or without a binder, and with
no other coating, whether or not surface-coloured, surface-decorated
or printed, in rolls or rectangular (including square) sheets of any size
Aseptic packaging paper
Boxes, pouches, wallets and writing compendiums, of paper or
paperboard, containing an assortment of paper stationery
Cartons, boxes and cases of corrugated paper or paper board
Exercise book, graph book, & laboratory note book and notebooks
Paper pulp moulded trays
Paper splints for matches, whether or not waxed, Asphaltic roofing
sheets
Music, printed or in manuscript, whether or not bound or illustrated
Plans and drawings for architectural, engineering

= = = = = = = =

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= = = = = = = =

industrial, commercial, topographical or similar purposes
reproduced with the aid of computer or any other devices
Wadding of textile materials and articles thereof; such as Absorbent
cotton wool
Felt, whether or not impregnated, coated, covered or laminated
Nonwovens, whether or not impregnated, coated, covered or laminated
Rubber thread and cord, textile covered; textile yarn, and strip and the
like of heading 5404 or 5405, impregnated, coated, covered or
sheathed with rubber or plastics
Metallised yarn, whether or not gimped, being textile yarn, or strip or
the like of heading 5404 or 5405, combined with metal in the form of
thread, strip or powder or covered with metal; such as Real zari thread
(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);
26
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
(1)

= = = = = = = =

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, not tufted or flocked,
whether or not made up
Other carpets and other textile floor coverings, whether or not made
up; such as Mats and mattings including Bath Mats, where cotton
predominates by weight, of Handloom, Cotton Rugs of handloom
Woven pile fabrics and chenille fabrics, other than fabrics of heading
5802 or 5806
Terry towelling and similar woven terry fabrics, other than narrow
fabrics of heading 5806; tufted textile fabrics, other than products of
heading 5703
Gauze, other than narrow fabrics of heading 5806
Tulles and other net fabrics, not including woven, knitted or crocheted
fabrics; lace in the piece, in strips or in motifs, other than fabrics of
headings 6002 to 6006
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,
Beauvais and the like, and needle-worked tapestries (for example, petit
point, cross stitch), whether or not made up
Narrow woven fabrics, other than goods of heading 5807; narrow
fabrics consisting of warp without weft ass

= = = = = = = =

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1
169.
61
Description of Goods
(3)
Embroidery in the piece, in strips or in motifs, Embroidered badges,
motifs and the like [other than Embroidery or zari articles, that is to
say, imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
glass beads, badla, glzal]
Quilted textile products in the piece, composed of one or more layers
of textile materials assembled with padding by stitching or otherwise,
other than embroidery of heading 5810
Textile fabrics coated with gum or amylaceous substances, of a kind
used for the outer covers of books or the like; tracing cloth; prepared
painting canvas; buckram and similar stiffened textile fabrics of a kind
used for hat foundations
Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
polyesters or viscose rayon
Textile fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 5902
Linoleum, whether or not cut to shape; floor coverings consisting of a
coating or cov

= = = = = = = =

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= = = = = = = =

kind used for card clothing, and similar fabrics of a kind used for
other technical purposes, including narrow fabrics made of velvet
impregnated with rubber, for covering weaving spindles (weaving
beams); Bolting cloth, whether or Not made up; Felt for cotton textile
industries, woven; Woven textiles felt, whether or not impregnated or
coated, of a kind commonly used in other machines, Cotton fabrics
and articles used in machinery and plant, Jute fabrics and articles used
in machinery or plant, Textile fabrics of metalised yarn of a kind
commonly used in paper making or other machinery, Straining cloth
of a kind used in oil presses or the like, including that of human hair,
Paper maker's felt, woven, Gaskets, washers, polishing discs and other
machinery parts of textile articles
Articles of apparel and clothing accessories, knitted or crocheted, of
28
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
(2)
170.
62
171.
63
172.
6601

= = = = = = = =

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ometry boxes and colour boxes, pencil
sharpeners
Animal shoe nails
Kerosene burners, kerosene stoves and wood burning stoves of iron or
steel
176.
68
177.
6815
178.
7015 10
179.
7020
180.
181.
7317
182.
7319
Sewing needles
183.
7321
184.
7323
185.
7418
186.
7615
187.
8211
188.
8214
189.
8215
190.
8401
191.
8408
192.
8413
193.
8414 20 10
194.
8414 20 20
195.
8414 90 12
196.
8432
197.
8433
198.
8434
Table, kitchen or other household articles of iron & steel; Utensils
Table, kitchen or other household articles of copper; Utensils
Table, kitchen or other household articles of aluminium; Utensils
Knives with cutting blades, serrated or not (including pruning knives),
other than knives of heading 8208, and blades therefor
Paper knives, Pencil sharpeners and blades therefor
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-
knives, sugar tongs and similar kitchen or tableware
Fuel elements (cartridges), non-irradiated

= = = = = = = =

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= = = = = = = =

8716 80
212.
90 or any other
Chapter
213.
Chapter
214.
9001
215.
9002
216.
9004
217.
9017 20
218.
9018
90 or any other
219.
9019
220.
9020
221.
9021
222.
9022
223.
9404
(3)
Other agricultural, horticultural, forestry, poultry-keeping or bee-
keeping machinery, including germination plant fitted with
mechanical or thermal equipment; poultry incubators and brooders
Sewing machines
Composting Machines
Telephones for cellular networks or for other wireless networks
Parts for manufacture of Telephones for cellular networks or for other
wireless networks
Two-way radio (Walkie talkie) used by defence, police and
paramilitary forces etc.
LED lamps
Electrically operated vehicles, including two and three wheeled
electric motor vehicles
Tractors (except road tractors for semi-trailers of engine capacity more
than 1800 cc)
Bicycles and other cycles (including delivery tricycles), not motorised
Parts and accessories of bicycles and other cycles (includi

= = = = = = = =

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sks
having neither mechanical parts nor replaceable filters
Orthopaedic appliances, including crutches, surgical belts and trusses;
splints and other fracture appliances; artificial parts of the body
Apparatus based on the use of X-rays or of alpha, beta or gamma
radiations, for medical, surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus, X-ray tubes and other X-ray
generators, high tension generators, control panels and desks, screens,
examinations or treatment tables, chairs and the light
Coir products [except coir mattresses]
30
S.
No.
(1)
224.
Chapter /
Heading / Sub-
heading/Tariff
item
(2)
9404
225.
9405,
9405 50 31
226.
9405
227.
9405
228.
9503
229.
9504
230.
9506
231.
9507
232.
9608
233.
9608, 9609
234.
9615
235.
9619
236.
9701
237.
9702
238.
9703
239.
9705
240.
9706
241.
9804
242.
Description of Goods
(3)
Products wholly made of quilted textile materials
Hurricane lanterns, Kerosene l

= = = = = = = =

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= = = = = = = =

e of heading 8516, and parts
thereof
Sanitary towels (pads) and tampons, napkins and napkin liners for
babies and similar articles, of any material
Paintings, drawings and pastels, executed entirely by hand, other than
drawings of heading 4906 and other than hand-painted or hand-
decorated manufactured articles; collages and similar decorative
plaques
Original engravings, prints and lithographs
Original sculptures and statuary, in any material
Collections and collectors' pieces of zoological, botanical,
mineralogical, anatomical, historical, archaeological, paleontological,
ethnographic or numismatic interest [other than numismatic coins]
Antiques of an age exceeding one hundred years
Other Drugs and medicines intended for personal use
Lottery run by State Governments
Explanation 1.- For the purposes of this entry, value of supply of
lottery under sub-section (5) of section 15 of the State Goods and
Services Tax Act, 2017 shall be deemed to be 100/112 of the face
val

= = = = = = = =

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= = = = = = = =

glycerol lyes
Vegetable waxes (other than triglycerides), Beeswax, other insect
waxes and spermaceti, whether or not refined or coloured
Degras, residues resulting from the treatment of fatty substances or
animal or vegetable waxes
1701 91, 1701 99 All goods, including refined sugar containing added flavouring or
colouring matter, sugar cubes
1702
བའ+
12.
1704
13.
1901
15.
16.
17.
1902
1904 [other than
1904 10 20]
1905 [other than
1905 32 11, 1905
90 40]
2101 20
18.
2103 90 10
19.
2103 90 30
20.
21.
2103 90 40
2104
22.
2105 00 00
Other sugars, including chemically pure lactose, maltose, glucose and
fructose, in solid form; sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not mixed with natural
honey; caramel [other than palmyra sugar and Palmyra jaggery]
Sugar confectionery (excluding white chocolate and bubble / chewing
gum) [other than bura, batasha]
Preparations suitable for infants or yo

= = = = = = = =

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= = = = = = = =

ed condiments and mixed seasoning
Soups and broths and preparations therefor; homogenised composite
food preparations
Ice cream and other edible ice, whether or not containing cocoa
32
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
23.
(2)
2106
24.
24
2201
2222
25.
26.
2207
2209
27.
2503 00 10
2619
29.
2620
30.
2621
31.
2707
32.
33.
2708
2710
34.
2711
35.
2712
36.
2713
37.
2714
38.
2715
(3)
All kinds of food mixes including instant food mixes, soft drink
concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized
or pasteurized millstone, ready to eat packaged food and milk
containing edible nuts with sugar or other ingredients, Diabetic foods;
[other than Namkeens, bhujia, mixture, chabena and similar edible
preparations in ready for consumption form]
Waters, including natural or artificial mineral waters and aerated
waters, not containing added sugar or other sweetening matter nor
flavour

= = = = = = = =

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= = = = = = = =

d,
containing by weight 70% or more of petroleum oils or of oils obtained
from bituminous minerals, these oils being the basic constituents of the
preparations; waste oils; [other than Avgas and Kerosene PDS and
other than petrol, Diesel and ATF, not in GST]
Petroleum gases and other gaseous hydrocarbons, such as Propane,
Butanes, Ethylene, propylene, butylene and butadiene [Other than
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied
Butane and Liquefied Petroleum Gases (LPG) for supply to household
domestic consumers or to non-domestic exempted category (NDEC)
customers by the Indian Oil Corporation Limited, Hindustan petroleum
Corporation Limited or Bharat Petroleum Corporation Limited]
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 resi

= = = = = = = =

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= = = = = = = =

or chemical fertilisers, phosphatic, which are clearly not to be
used as fertilizers
Mineral or chemical fertilisers, potassic, which are clearly not to be
used as fertilizers
Mineral or chemical fertilisers containing two or three of the fertilising
elements nitrogen, phosphorus and potassium; other fertilisers; goods
of this Chapter in tablets or similar forms or in packages of a gross
weight not exceeding 10 kg, which are clearly not to be used as
fertilizers
Tanning extracts of vegetable origin; tannins and their salts, ethers,
esters and other derivatives (other than Wattle extract, quebracho
extract, chestnut extract)
Synthetic organic tanning substances; inorganic tanning substances;
tanning preparations, whether or not containing natural tanning
substances (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 s

= = = = = = = =

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= = = = = = = =

ueous media, in liquid or paste form, of a kind used in the
manufacture of paints (including enamels); stamping foils; dyes and
other colouring matter put up in forms or packings for retail sale
Printing ink, writing or drawing ink and other inks, whether or not
34
S.
No.
(1)
56.
57.
58.
59.
60.
61.
Chapter /
Heading / Sub-
heading/Tariff
item
(2)
3301
3302
3304 20 00
3305 9011, 3305
90 19
3306 10 20
3401 [except
340130]
62.
3404
63.
3407
64.
65.
3501
3502
99
66.
3503
67.
68.
69.
3504
3505
3506
Description of Goods
concentrated or solid (Fountain pen ink and Ball pen ink)
Essential oils (terpeneless or not), including concretes and absolutes;
resinoids; extracted oleoresins; concentrates of essential oils in fats, in
fixed oils, in waxes or the like, obtained by enfleurage or maceration;
terpenic by-products of the deterpenation of essential oils; aqueous
distillates and aqueous solutions of essential oils; such as essential oils
of ci

= = = = = = = =

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= = = = = = = =

n
compounds”, put up in sets, in packings for retail sale or in plates,
horseshoe shapes, sticks or similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcined gypsum or calcium
sulphate)
Casein, caseinates and other casein derivatives; casein glues
Albumins (including concentrates of two or more whey proteins,
containing by weight more than 80% whey proteins, calculated on the
dry matter), albuminates and other albumin derivatives
Gelatin (including gelatin in rectangular (including square) sheets,
whether or not surface-worked or coloured) and gelatin derivatives;
isinglass; other glues of animal origin, excluding casein glues of
heading 3501
Peptones and their derivatives; other protein substances and their
derivatives, not elsewhere specified or included; hide powder, whether
or not chromed; including Isolated soya protein
Dextrins and other modified starches (for example, pregelatinised or
esterified starches); glues based on starc

= = = = = = = =

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= = = = = = = =

tant
print film, Cinematographic film (other than for x-ray for Medical use)
Photographic film in rolls, sensitised, unexposed, of any material other
than paper, paperboard or textiles; instant print film in rolls, sensitised,
unexposed
Photographic paper, paperboard and textiles, sensitised, unexposed
Photographic plates, film, paper, paperboard and textiles, exposed but
not developed
Photographic plates and films, exposed and developed, whether or not
incorporating sound track or consisting only of sound track, for feature
films
Chemical preparations for photographic uses (other than varnishes,
glues, adhesives and similar preparations); unmixed products for
photographic uses, put up in measured portions or put up for retail sale
in a form ready for use
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 p

= = = = = = = =

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= = = = = = = =

or example, dressings
36
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
(1)
(2)
Description of Goods
(3)
89.
3810
90.
3812
91.
3815
92.
3816
93.
3817
46
94.
95.
3818
3821
96.
3823
97.
3824
98.
3825
99.
3826
100.
3901 to 3913
101.
3914
and mordants), of a kind used in the textile, paper, leather or like
industries, not elsewhere specified or included
Pickling preparations for metal surfaces; fluxes and other auxiliary
preparations for soldering, brazing or welding; soldering, brazing or
welding powders and pastes consisting of metal and other materials;
preparations of a kind used as cores or coatings for welding electrodes
or rods
Prepared rubber accelerators; compound plasticisers for rubber or
plastics, not elsewhere specified or included; anti-oxidising
preparations and other compound stabilisers for rubber or plastics.;
such as Vulcanizing agents for rubber
Reaction initiators, reaction accelerators and catalytic preparations,

= = = = = = = =

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; other
wastes specified in Note 6 to this Chapter.]
Biodiesel and mixtures thereof, not containing or containing less than
70% by weight of petroleum oils and oils obtained from bituminous
minerals
All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins,
polycarbonates, alkyd resins, polyallyl esters, other polyesters;
polyamides; Amino-resins, phenolic resins and polyurethanes;
silicones; Petroleum resins, coumarone-indene resins, polyterpenes,
polysulphides, polysulphones and other products specified in Note 3 to
this Chapter, not elsewhere specified or included; Cellulose and its
chemical derivatives, not elsewhere specified or included; Natural
polymers (for example, alginic acid) and modified natural polymers
(for example, hardened proteins, chemical derivatives of natural
rubber), not elsewhere specified or included; in primary forms
Ion exchangers based on polymers of headings 3901 to 3913, in
37
S.
No.
Chapter /
Heading / Sub-
heading/Tariff

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, caps and other closures, of plastics
Tableware, kitchenware, other household articles and hygienic or toilet
articles, of plastics
Builder's wares of plastics, not elsewhere specified
PVC Belt Conveyor, Plastic Tarpaulin
Synthetic rubber and factice derived from oils, in primary forms or in
plates, sheets or strip; mixtures of any product of heading 4001 with
any product of this heading, in primary forms or in plates, sheets or
strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR),
Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-
conjugated diene rubber (EPDM)
Reclaimed rubber 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
Vulcani

= = = = = = = =

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202 12 10
126.
4202 22 10
127.
4202 22 20
128.
4202 22 30
129.
4202 22 40
130.
4202 29 10
131.
4301
132.
4302
133.
4304
134.
4403
135.
4407
136.
4408
137.
4409
138.
44 or any
Chapter
139.
44 or any
Chapter
140.
4419
141.
4501
142.
4502
143.
4503
144.
4504
145.
4803
146.
4806
[Except 4806 20
00, 4806 40 10]
Description of Goods
(3)
School satchels and bags other than of leather or composition leather
Toilet cases
Hand bags and shopping bags, of artificial plastic material
Hand bags and shopping bags, of cotton
Hand bags and shopping bags, of jute
Vanity bags
Handbags of other materials excluding wicker work or basket work
Raw furskins (including heads, tails, paws and other pieces or cuttings,
suitable for furriers' use), other than raw hides and skins of heading
4101, 4102 or 4103.
Tanned or dressed furskins (including heads, tails, paws and other
pieces or cuttings), unassembled, or assembled (without the addition of
other m

= = = = = = = =

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ks or stoppers)
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork
bottom
Agglomerated cork (with or without a binding substance) and articles
of agglomerated cork
Toilet or facial tissue stock, towel or napkin stock and similar paper of
a kind used for household or sanitary purposes, cellulose wadding and
webs of cellulose fibres, whether or not creped, crinkled, embossed,
perforated, surface-coloured, surface-decorated or printed, in rolls or
sheets
Vegetable parchment, tracing papers and other glazed transparent or
translucent papers, in rolls or sheets (other than greaseproof paper,
glassine paper)
39
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
147.
(2)
4809
148.
4811
149.
4812
150.
4813
151.
4816
152.
4817
(3)
Carbon paper, self-copy paper and other copying or transfer papers
(including coated or impregnated paper for duplicator stencils or offset
plates), whether or not printed, in rolls or

= = = = = = = =

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= = = = = = = =

, 5405, 5406
158.
159.
160.
161.
5501, 5502
162.
5503, 5504,
5506, 5507
163.
5505
Toilet paper and similar paper, cellulose wadding or webs of cellulose
fibres, of a kind used for household or sanitary purposes, in rolls of a
width not exceeding 36 cm, or cut to size or shape; handkerchiefs,
cleansing tissues, towels, table cloths, serviettes, napkins for babies,
tampons, bed sheets and similar household, sanitary or hospital articles,
articles of apparel and clothing accessories, or paper pulp, paper,
cellulose wadding or webs of cellulose fibres
Registers, account books, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles, blotting-pads, binders
(loose-leaf or other), folders, file covers, manifold business forms,
interleaved carbon sets and other articles of stationary, of paper or
paperboard; and book covers, of paper or paperboard [other than note
books and exercise books]
Paper or paperboard labels of all kinds, whether o

= = = = = = = =

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= = = = = = = =

6810
182.
6811
183.
6902
Description of Goods
(3)
Sewing thread of manmade staple fibres
Yarn of manmade staple fibres
Waterproof footwear with outer soles and uppers of rubber or of
plastics, the uppers of which are neither fixed to the sole nor assembled
by stitching, riveting, nailing, screwing, plugging or similar processes
Other footwear with outer soles and uppers of rubber or plastics
Footwear with outer soles of rubber, plastics, leather or composition
leather and uppers of leather
Footwear with outer soles of rubber, plastics, leather or composition
leather and uppers of textile materials
Other footwear
Parts of footwear (including uppers whether or not attached to soles
other than outer soles); removable in-soles, heel cushions and similar
articles; gaiters, leggings and similar articles, and parts thereof
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

= = = = = = = =

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= = = = = = = =

textile
material, of paper, of paperboard or of other materials, whether or not
cut to shape or sewn or otherwise made up
Slag wool, rock wool and similar mineral wools; exfoliated
vermiculite, expanded clays, foamed slag and similar expanded mineral
materials; mixtures and articles of heat-insulating, sound-insulating or
sound-absorbing mineral materials, other than those of heading 6811 or
6812 or chapter 69
Pre cast Concrete Pipes
Articles of asbestos-cement, of cellulose fibre-cement or the like
Refractory bricks, blocks, tiles and similar refractory ceramic
constructional goods, other than those of siliceous fossil meals or
similar siliceous earths
41
S.
No.
Chapter/
Heading / Sub-
heading/Tariff
item
(1)
184.
(2)
6903
185.
6906
186.
6911
187.
6912
188.
7001
189.
7002
190.
7010
191.
7013
192.
7015
193.
7017
194.
7018
195.
7019
196.
7201
197.
7202
198.
7203
199.
7204
200.
7205
201.
7206
202.
7207
203.
7208 to 7212
204.

= = = = = = = =

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= = = = = = = =

s (other than that of heading 7010 or
7018)
Clock or watch glasses and similar glasses, glasses for non-corrective
spectacles, curved, bent, hollowed or the like, not optically worked;
hollow glass spheres and their segments, for the manufacture of such
glasses
Laboratory, hygienic or pharmaceutical glassware, whether or not
graduated or calibrated
Imitation pearls, imitation precious or semi-precious stones and similar
glass smallwares, and articles thereof other than imitation jewellery;
glass eyes other than prosthetic articles; statuettes and other ornaments
of lamp-worked glass, other than imitaion jewelery; glass microsphers
not exceeding 1 mm in diameter
Glass fibres (including glass wool) 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

= = = = = = = =

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teel
All flat-rolled products of stainless steel
All bars and rods, of stainless steel
Wire of stainless steel
Other alloy steel in ingots or other primary forms; semi-finished
products of other alloy steel
All flat-rolled products of other alloy steel
All bars and rods of other alloy steel.
Wire of other alloy steel
Sheet piling of iron or steel, whether or not drilled, punched or made
from assembled elements; welded angles, shapes and sections, of iron
or steel
Railway or tramway track construction material of iron or steel, the
following: rails, check-rails and rack rails, switch blades, crossing
frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-
plates, chairs, chair wedges, sole plates (base plates), rail clips
bedplates, ties and other material specialized for jointing or fixing rails
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 (f

= = = = = = = =

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= = = = = = = =

ined or heat-insulated, but not fitted
with mechanical or thermal equipment
Tanks, casks, drums, cans, boxes and similar containers, for any
material (other than compressed or liquefied gas), of iron or steel, of a
capacity not exceeding 300 l, whether or not lined or heat-insulated, but
not fitted with mechanical or thermal equipment
Containers for compressed or liquefied gas, of iron or steel
43
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
7312
(1)
(2)
226.
227.
7313
228.
7314
229.
7315
230.
7316
231.
7317
232.
7318
233.
7319
234.
7320
235.
7321
236.
7323
237.
7325
238.
7326
(3)
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron
or steel, not electrically insulated
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 iro

= = = = = = = =

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= = = = = = = =

les of iron or steel; such as Grinding balls and similar
articles for mills, Rudders for ships or boats, Drain covers, Plates and
frames for sewage water or similar system
Other articles of iron and steel, forged or stamped, but not further
worked; such as Grinding balls and similar articles for mills, articles
for automobiles and Earth moving implements, articles of iron or steel
Wire, Tyre bead wire rings intended for use in the manufacture of tyres
for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for
machinery belts, Brain covers, plates, and frames for sewages, water or
similar system, Enamelled iron ware (excluding utensil & sign board),
Manufactures of stainless steel (excluding utensils), Articles of clad
metal
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

= = = = = = = =

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= = = = = = = =

ire
Nickel plates, sheets, strip and foil
Nickel tubes, pipes and tube or pipe fittings (for example, couplings,
elbows, sleeves)
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
Aluminium wire
267.
7606
268.
7607
269.
7608
270.
7609
271.
7610
[Except 7610 10
00]
272.
7611
273.
7612
274.
7613
275.
7614
276.
7616
277.
7801
278.
7802
Other articles of nickel
Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
Aluminium waste and scrap
Aluminium powders and flakes
Aluminium bars, rods and profiles
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
Aluminium foil (whether or not printed or backed with paper,
paperboard, plastics or similar backing materials) of a thickness
(excluding any backing) not exceeding 0.2 mm
Aluminium tubes and pipes
Aluminium tube or pipe fittings (for example, couplings,

= = = = = = = =

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= = = = = = = =

3
284.
7904
285.
7905
286.
7907
287.
8001
288.
8002
289.
8003
290.
8007
291.
8101 to 8112
292.
8113
293.
8202
294.
8203
295.
8204
296.
8205
297.
8206
298.
8207
8208
8209
8210 00 00
299.
300.
301.
302.
303.
8213 00 00
8301
(3)
Lead plates, sheets, strip and foil; lead powders and flakes
Other articles of lead (including sanitary fixtures and Indian lead seals)
Unwrought zinc
Zinc waste and scrap
Zinc dust, powders and flakes
Zinc bars, rods, profiles and wire
Zinc plates, sheets, strip and foil
Other articles of zinc including sanitary fixtures
Unwrought tin
Tin waste and scrap
Tin bars, rods, profiles and wire
Other articles of tin
Other base metals, namely, Tungsten, Molybdenum, Tantalum,
Magnesium, Cobalt mattes, and other intermediate products of cobalt
metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony,
Manganese, Beryllium, chromium, germanium, vanadium, gallium,
hafnium, indium, niobium (columbium), rhenium and th

= = = = = = = =

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= = = = = = = =

ools (for example, for pressing, stamping, punching,
tapping, threading, drilling, boring, broaching, milling, turning or
screw driving), including dies for drawing or extruding metal, and rock
drilling or earth boring tools
Knives and cutting blades, for machines or for mechanical appliances
Plates, sticks, tips and the like for tools, unmounted, of cermets
Hand-operated mechanical appliances, weighing 10 kg or less, used in
the preparation, 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
46
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
(2)
304.
8306
305.
306.
8307
8308
307.
8309
308.
8311
309.
310.
8401
8402
311.
8403
312.
8404
313.
8405
314.
8406
315.
8410
316.
8411
317.
8412
318.
8416
319.
8417
320.
8419

= = = = = = = =

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= = = = = = = =

ed with flux material, of a kind used
for soldering, brazing, welding or deposition of metal or of metal
carbides; wire and rods, of agglomerated base metal powder, used for
metal spraying
Nuclear reactors; machinery and apparatus for isotopes separation
Steam or other vapour generating boilers (other than central heating hot
water boilers capable also of producing low pressure steam); super-
heated water boilers
Central heating boilers other than those of heading 8402
Auxiliary plant for use with boilers of heading 8402 or 8403 (for
example, economisers, super-heaters, soot removers, gas recoverers);
condensers for steam or other vapour power units
Producer gas or water gas generators, with or without their purifiers;
acetylene gas generators and similar water process gas generators, with
or without their purifiers
Steam turbines and other vapour turbines
Hydraulic turbines, water wheels, and regulators therefor
Turbo-jets, turbo-propellers and other gas turbines – tu

= = = = = = = =

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= = = = = = = =

28.
8431
329.
8435
330.
8438
331.
8439
332.
8440
333.
8441
334.
8442
335.
8443
336.
8444
337.
8445
Description of Goods
(3)
for filling, closing, sealing or labelling bottles, cans, boxes, bags or
other containers; machinery for capsuling bottles, jars, tubes and
similar containers; other packing or wrapping machinery (including
heat-shrink wrapping machinery); machinery for aerating beverages
[other than dish washing machines]
Weighing machinery (excluding balances of a sensitivity of 5
centigrams or better), including weight operated counting or checking
machines; weighing machine weights of all kinds [other than electric or
electronic weighing machinery]
Mechanical appliances (whether or not hand-operated) for projecting,
dispersing or spraying liquids or powders; spray guns and similar
appliances; steam or sand blasting machines and similar jet projecting
machines [other than fire extinguishers, whether or not charged]
Pulley tackle and hoists oth

= = = = = = = =

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= = = = = = = =

printing
components; plates, cylinders and lithographic stones, prepared for
printing purposes (for example, planed, grained or polished)
Printing machinery used for printing by means of plates, cylinders and
other printing components of heading 84.42; Printers [other than
machines which perform two or more of the functions of printing,
copying or facsimile transmission] capable of connecting to an
automatic data processing machine or to a network printers [other than
copying machines, facsimile machines]; parts and accessories thereof
[other than ink cartridges with or without print head assembly and ink
spray nozzle]
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
48
S.
No.
Chapter/
Heading / Sub-
heading/Tariff
item
(1)
(2)
Description of Goods
(3)
338.
339.
8446
8447
340.
8448
341.

= = = = = = = =

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= = = = = = = =

ng machinery for making felt hats; blocks for
making hats
Machinery (other than machines of heading 8450) for washing,
cleaning, wringing, drying, ironing, pressing (including fusing presses),
bleaching, dyeing, dressing, finishing, coating or impregnating textile
yarns, fabrics or made up textile articles and machines for applying the
paste to the base fabric or other support used in the manufacture of
floor covering such as linoleum; machines for reeling, unreeling,
folding, cutting or pinking textile fabrics
Machinery for preparing, tanning or working hides, skins or leather or
for making or repairing footwear or other articles of hides, skins or
leather, other than sewing machines
Converters, ladles, ingot moulds and casting machines, of a kind used
in metallurgy 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-ch

= = = = = = = =

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= = = = = = = =

included
352.
8462
353.
8463
354.
8464
355.
8465
356.
8466
357.
8467
358.
8468
359.
8470
360.
8471
361.
8472
362.
8473
363.
8474
364.
8475
365.
8477
(3)
Machine-tools (including presses) for working metal by forging,
hammering or die-stamping; machine-tools (including presses) for
working metal by bending, folding, straightening, flattening, shearing,
punching or notching; presses for working metal or metal carbides, not
specified above
Other machine-tools for working metal, or cermets, without removing
material
Machine-tools for working stone, ceramics, concrete, asbestos-cement
or like mineral materials or for cold working glass
Machine-tools (including machines for nailing, stapling, glueing or
otherwise assembling) 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-o

= = = = = = = =

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= = = = = = = =

Parts and accessories (other than covers, carrying cases and the like)
suitable for use solely or principally with machines of headings 8470 to
8472
Machinery for sorting, screening, separating, washing, crushing,
grinding, mixing or kneading earth, stone, ores or other mineral
substances, in solid (including powder or paste) form; machinery for
agglomerating, shaping or moulding solid mineral fuels, ceramic paste,
unhardened cements, plastering materials or other mineral products in
powder or paste form; machines for forming foundry moulds of sand
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
50
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
(2)
(1)
366.
8479
367.
8480
368.
8481
369.
370.
8482
8

= = = = = = = =

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= = = = = = = =

e 9 (C) to this Chapter; parts and
accessories
Machinery parts, not containing electrical connectors, insulators, coils,
contacts or other electrical features not specified or included elsewhere
in this chapter
Electric motors and generators (excluding generating sets)
Electric generating sets and rotary converters
Parts suitable for use solely or principally with the machines of heading
8501 or 8502
Transformers Industrial Electronics; Electrical Transformer; Static
Convertors (UPS)
Electro-magnets; permanent magnets and articles intended to become
permanent magnets after magnetisation; electro-magnetic or permanent
magnet chucks, clamps and similar holding devices; electro-magnetic
couplings, clutches and brakes; electro-magnetic lifting heads
Industrial or laboratory electric furnaces and ovens (including those
functioning by induction or dielectric loss); other industrial or
laboratory equipment for the heat treatment of materials by induction
or dielectric loss

= = = = = = = =

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= = = = = = = =

5.
8544
396.
8545
397.
8546
398.
8548
399.
8609
400.
8703
(3)
in their enclosures]; headphones and earphones, whether or not
combined with a microphone, and sets consisting of a microphone and
one or more loudspeakers;
Video recording or reproducing apparatus, whether or not incorporating
a video tuner
Discs, tapes, solid-state non-volatile storage devices, “smart cards” and
other media for the recording of sound or of other phenomena, whether
or not recorded, including matrices and masters for the production of
discs, but excluding products of Chapter 37
Closed-circuit television (CCTV)
Computer monitors not exceeding 17 inches, Set top Box for
Television (TV)
Electrical capacitors, fixed, variable or adjustable (pre-set)
Electrical resistors (including rheostats and potentiometers), other than
heating resistors
Printed Circuits
Electrical apparatus for switching or protecting electrical circuits, or for
making connections to or in electrical circuits (fo

= = = = = = = =

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= = = = = = = =

umulators; spent primary cells, spent primary batteries and spent
electric accumulators; electrical parts of machinery or apparatus, not
specified or included elsewhere in this Chapter
Containers (including containers for the transport of fluids) specially
designed and equipped for carriage by one or more modes of transport
[including refrigerated containers]
Cars for physically handicapped persons, subject to the following
conditions:
a) an officer not below the rank of Deputy Secretary to the
Government of India in the Department of Heavy Industries
52
S.
No.
Chapter /
Heading / Sub-
(1)
heading / Tariff
item
(2)
Description of Goods
(3)
401.
402.
8704
8708
403.
8715
404.
8801
405.
8804
406.
8805
407.
408.
8908 00 00
9001
409.
9002
410.
9003
411.
9004
412.
9016
413.
9017
414.
9024
415.
9025
416.
9026
417.
9027
certifies that the said goods are capable of being used by the
physically handicapped persons; and
b) the buyer of the

= = = = = = = =

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= = = = = = = =

nts, of any material,
mounted, being parts of or fittings for instruments or apparatus, other
than such elements of glass not optically worked [other than intraocular
lens]
Frames and mountings for spectacles, goggles or the like, and parts
thereof
Spectacles [other than corrective]; goggles and the like, corrective,
protective or other
Balances of a sensitivity of 5 cg or better, with or without weights
[other than electric or electronic balances]
Instruments for measuring length, for use in the hand (for example,
measuring rods and tapes, micrometers, callipers), not specified or
included elsewhere in the chapter
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,
pyrometers, barometers, hygrometers and psychrometers, recording or
not, and any combination of these instruments
thermometer

= = = = = = = =

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= = = = = = = =

or electricity supply or production meters, including
calibrating meters therefor
Revolution counters, production counters, taximeters, mileometers,
pedometers and the like; speed indicators and tachometers, other than
those of heading 9014 or 9015; stroboscopes
Oscilloscopes, spectrum analysers and other instruments and apparatus
for measuring or checking electrical quantities, excluding meters of
heading 90.28; instruments and apparatus for measuring or detecting
alpha, beta, gamma, X-ray, cosmic or other ionising radiations
Measuring or checking instruments, appliances and machines, not
specified or included elsewhere in this Chapter; profile projectors
Automatic regulating or controlling instruments and apparatus
Parts and accessories (not specified or included elsewhere in this
Chapter) for machines, appliances, instruments or apparatus of Chapter
90
Clocks with watch movements, excluding clocks of heading 9104
Other clocks
Clock movements, complete and assembled

= = = = = = = =

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= = = = = = = =

s thereof
and scabbards and sheaths therefor
Medical, surgical, dental or veterinary furniture (for example, operating
tables, examination tables, hospital beds with mechanical fittings,
dentists' chairs); barbers' chairs and similar chairs, having rotating as
well as both reclining and elevating movements; parts of the foregoing
articles
54
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
(2)
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
450.
451.
452.
453.
9620 00 00
9801
9802
Any Chapter
Bamboo furniture
(3)
Coir mattresses, cotton pillows, mattress 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 cov

= = = = = = = =

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= = = = = = = =

ncluding prime movers, instruments, apparatus
and appliances, control gear and transmission equipment, auxiliary
equipment (including those required for research and development
purposes, testing and quality control), as well as all components
(whether finished or not) or raw materials for the manufacture of the
aforesaid items and their components, required for the initial setting up
of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the State 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
consumab

= = = = = = = =

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= = = = = = = =

ed on a totally defatted basis not elsewhere specified or
included [other than preparations for infants or young children, put up
for retail sale and mixes and doughs for the preparation of bakers'
wares of heading 1905]
Waffles and wafers coated with chocolate or containing chocolate
2101 11, 2101 12 Extracts, essences and concentrates of coffee, and preparations with a
basis of these extracts, essences or concentrates or with a basis of
coffee
00
9.
2106
10.
2106 90 20
11.
2202 90 90
12.
2202 10
13.
2401
14.
2402
15.
2403
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 [inclu

= = = = = = = =

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= = = = = = = =

4.
3214
25.
3303
26.
3304
27.
28.
29.
30.
31.
32.
3305 [other than
3305 9011, 3305
90 19]
3306 [other than
3306 10 10, 3306
10 20]
3307
3401 30
3402
3403
or dissolved in a non-aqueous medium; solutions as defined in Note 4
to this Chapter
Paints and varnishes (including enamels and lacquers) based on
synthetic polymers or chemically modified natural polymers, dispersed
or dissolved in an aqueous medium
Other paints and varnishes (including enamels, lacquers and
distempers); prepared water pigments of a kind used for finishing
leather
Artists', students' or signboard painters' colours, modifying tints,
amusement colours and the like, in tablets, tubes, jars, bottles, pans or
in similar forms or packings
Glaziers' putty, grafting putty, resin cements, caulking compounds and
other mastics; painters' fillings; non- refractory surfacing preparations
for facades, indoor walls, floors, ceilings or the like
Perfumes and toilet waters
Beauty or make-up prepa

= = = = = = = =

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= = = = = = = =

Preparations, Shaving cream,
Personal deodorants and antiperspirants
Organic surface-active products and preparations for washing the skin,
in the form of liquid or cream and put up for retail sale, whether or not
containing soap; paper, wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent
Organic surface-active agents (other than soap); surface-active
preparations, washing preparations (including auxiliary washing
preparations) and cleaning preparations, whether or not containing
soap, other than those of heading 3401
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
5

= = = = = = = =

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= = = = = = = =

ophoric alloys in all forms; articles of
combustible materials as specified in Note 2 to this Chapter; such as
liquid or liquefied-gas fuels in containers of a kind used for filling or
refilling cigarette or similar lighters
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations and other prepared additives, for
mineral oils (including gasoline) or for other liquids used for the same
purposes as mineral oils
Preparations and charges for fire-extinguishers; charged fire-
extinguishing 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 o

= = = = = = = =

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= = = = = = = =

apter /
Heading/Sub-
heading/Tariff
item
(1)
(2)
52.
53.
4203
54.
4205
55.
4206
56.
4303
57.
4304
58.
4410
Description of Goods
4202
(3)
muzzles, saddle cloths, saddle bags, dog coats and the like), of any
material
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school
satchels, spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers; travelling-
bags, insulated food or beverages bags, toilet bags, rucksacks,
handbags, shopping bags, wallets, purses, map-cases, cigarette-cases,
to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and similar containers, of leather, of
sheeting of plastics, of textile materials, of vulcanised fibre or of
paperboard, or wholly or mainly covered with such materials or with
paper [other than School satchels and bags other than of leather or
composition leather, Toilet cases, Hand bags and shopping b

= = = = = = = =

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ographs, mirrors or similar objects
Builders' joinery and carpentry of wood, including cellular wood
panels, assembled flooring panels, shingles and shakes
Wood paving blocks, articles of densified wood not elsewhere included
or specified, Parts of domestic decorative articles used as tableware and
kitchenware
Wall paper and similar wall coverings; window transparencies of paper
Artificial 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
59
59.
4411
60.
4412
61.
4413
62.
4414
63.
4418
49
64.
4421
65.
4814
66.

= = = = = = = =

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= = = = = = = =

cles of plaster or of compositions based on plaster; such as Boards,
sheets, panels, tiles and similar articles, not ornamented
Articles of cement, of concrete or of artificial stone, whether or not
reinforced; such as Tiles, flagstones, bricks and similar articles,
Building blocks and bricks, Cement bricks, Prefabricated structural
components for Building or civil engineering, Prefabricated structural
components for building or civil engineering
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a
basis of asbestos and magnesium carbonate; articles of such mixtures or
of asbestos (for example, thread, woven fabric, clothing, headgear,
footwear, gaskets), whether or not reinforced, other than goods of
heading 6811 or 6813
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, whe

= = = = = = = =

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= = = = = = = =

iculture;
ceramic pots, jars and similar articles of a kind used for the conveyance
or packing of goods
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water
60
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
(2)
87.
6913
88.
6914
89.
7003
90.
7004
91.
92.
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
(3)
closet pans, flushing cisterns, urinals and similar sanitary fixtures
Statuettes and other ornamental ceramic articles
Other ceramic articles
Cast glass and rolled glass, in sheets or profiles, whether or not having
an absorbent, reflecting or non-reflecting layer, but not otherwise
worked
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

= = = = = = = =

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= = = = = = = =

the like; multi-cellular or foam glass in blocks, panels, plates,
shells or similar forms
Other articles of glass [other than Globes for lamps and lanterns, Founts
for kerosene wick lamps, Glass chimneys for lamps and lanterns]
Stoves [other than kerosene stove and LPG stoves], ranges, grates,
cookers (including those with subsidiary boilers for central heating),
barbecues, braziers, gas-rings, plate warmers and similar non-electric
domestic appliances, and parts thereof, of iron or steel
Radiators for central heating, not electrically heated, and parts thereof,
of iron or steel; air heaters and hot air distributors (including
distributors which can also distribute fresh or conditioned air), not
electrically heated, incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel
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

= = = = = = = =

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= = = = = = = =

or the like; base metal hat-racks, hat-pegs,
brackets and similar fixtures; castors with mountings of base metal;
automatic door closers of base metal
Armoured or reinforced safes, strong-boxes and doors and safe deposit
lockers for strong-rooms, cash or deed boxes and the like, of base metal
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,
office-stamp stands and similar office or desk equipment, of base metal,
other than office furniture of heading 9403
Fittings for loose-leaf binders or files, letter clips, letter corners, paper
clips, indexing tags and similar office articles, of base metal; staples in
strips (for example, for offices, upholstery, packaging), of base metal
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 engine

= = = = = = = =

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= = = = = = = =

[8419 19] (other than solar water
heater and system), Pressure vessels, reactors, columns or towers or
chemical storage tanks [8419 89 10], Glass lined equipment [8419 89
20], Auto claves other than for cooking or heating food, not elsewhere
62
S.
No.
(1)
Chapter /
Heading / Sub-
heading / Tariff
item
(2)
122.
8422
123.
8423
124.
8424
125.
8427
126.
8428
127.
8429
128.
8430
129.
8443
130.
8450
131.
8472
132.
8476
133.
8478
134.
8479
135.
8483
Description of Goods
(3)
specified or included [8419 89 30], Cooling towers and similar plants
for direct cooling (without a separating wall) by means of recirculated
water [8419 89 40], Plant growth chambers and rooms and tissue
culture chambers and rooms having temperature, humidity or light
control [8419 89 60], Apparatus for rapid heating of semi- conductor
devices, apparatus for chemical or physical vapour deposition on
semiconductor wafers; apparatus for chemical vapour deposition on
LCD subs

= = = = = = = =

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= = = = = = = =

connecting to an
automatic data processing machine or to a network printers; copying
machines, facsimile machines; ink cartridges with or without print head
assembly and ink spray nozzle
Household or laundry-type washing machines, including machines
which both wash and dry
Other office machines (for example, hectograph or stencil duplicating
machines, addressing machines, automatic banknote dispensers, coin
sorting machines, coin counting or wrapping machines [other than
Braille typewriters, electric or non-electric, Perforating or stapling
machines (staplers), pencil sharpening machines]
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) a

= = = = = = = =

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= = = = = = = =

rimary batteries
Electric accumulators, including separators therefor, whether or not
rectangular (including square)
Vacuum cleaners
Electro-mechanical domestic appliances, with self-contained electric
motor, other than vacuum cleaners of heading 8508
Shavers, hair clippers and hair-removing appliances, with self-
contained electric motor
Electrical ignition or starting equipment of a kind used for spark-
ignition or compression-ignition internal combustion engines (for
example, ignition magnetos, magneto-dynamos, ignition coils, sparking
plugs and glow plugs, starter motors); generators (for example,
dynamos, alternators) and cut-outs of a kind used in conjunction with
such engines
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, m

= = = = = = = =

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= = = = = = = =

or sound recording or
reproducing apparatus; television cameras, digital cameras and video
64
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
Description of Goods
(1)
(2)
152.
8526
153.
8527
154.
8528
155.
8529
156.
8530
157.
8531
158.
8536
159.
8537
160.
8539
161.
8544
162.
8545
163.
8547
164.
8702
165.
8703
(3)
cameras recorders [other than CCTV]
Radar apparatus, radio navigational aid apparatus and radio remote
control apparatus
Reception apparatus for radio-broadcasting, whether or not combined,
in the same housing, 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 852

= = = = = = = =

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= = = = = = = =

pparatus, other than switching apparatus of heading 8517
Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps
[other than Electric filament or discharge lamps and LED lamps]
Insulated (including enamelled or anodised) wire, cable and other
insulated electric conductors, whether or not fitted with connectors
[other than Winding Wires; Coaxial cables; Optical Fiber]
Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon
and battery carbon)
Insulating fittings for electrical machines, appliances or equipment,
being fittings wholly of insulating material apart from any minor
components of metal (for example, threaded sockets) incorporated
during moulding solely for the purposes of assembly, other than
insulators of heading 8546; electrical conduit tubing and joints therefor,
of base metal lined with insulating material
Motor vehicles for the transport of ten or more persons, including the
driver
Motor cars and other motor vehicles principally

= = = = = = = =

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= = = = = = = =

les of headings 8701 to
8705
Parts and accessories of the motor vehicles of headings 8701 to 8705
[other than specified parts of tractors]
Works trucks, self-propelled, not fitted with lifting or handling
equipment, of the type used in factories, warehouses, dock areas or
airports for short distance transport of goods; tractors of the type used
on railway station platforms; parts of the foregoing vehicles
Tanks and other armoured fighting vehicles, motorised, whether or not
fitted with weapons, and parts of such vehicles
Motorcycles (including mopeds) and cycles fitted 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

= = = = = = = =

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= = = = = = = =

89.
9016
190.
9022
191.
9023
192.
9101
193.
9102
194.
9104
195.
9106
196.
9107
197.
9108
198.
9110
199.
9111
200.
9112
201.
9113
202.
9114
203.
9201
204.
9202
205.
9205
Description of Goods
(3)
cinephotomicrography or microprojection
Microscopes other than optical microscopes; diffraction apparatus
Liquid crystal devices not constituting articles provided for more
specifically in other headings; lasers, other than laser diodes; other
optical appliances and instruments, not specified or included elsewhere
in this Chapter
Direction finding compasses; other navigational instruments 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
radiati

= = = = = = = =

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= = = = = = = =

otor
Watch movements, complete and assembled
Complete watch movements, unassembled or partly assembled
(movement sets); incomplete watch movements, assembled; rough
watch movements
Watch cases and parts thereof
Cases for other than clocks, and parts thereof
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,
67
S.
No.
Chapter /
Heading / Sub-
heading/Tariff
item
(1)
(2)
Description of Goods
(3)
206.
9206 00 00
207.
9207
208.
9208
209.
9209
210.
9302
211.
9401
212.
9403
213.
9404
214.
9405
215.
9504
216.
9505
217.
9506
218.
9508
219.
9601
220.
221.
9602
9611
accordions, clarinets, trumpets, bagpipes), other than fairground organs
and mechanical street organs
Percussion musical ins

= = = = = = = =

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= = = = = = = =

r
example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)
fitted with springs or stuffed or internally fitted with any material or of
cellular rubber or plastics, whether or not covered
Lamps and lighting fittings including searchlights and spotlights and
parts thereof, not elsewhere specified or included; illuminated signs,
illuminated name-plates and the like, having a permanently fixed light
source, and parts thereof not elsewhere specified or included
Video games consoles and Machines
Festive, carnival or other entertainment 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
(including articles obtained

= = = = = = = =

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= = = = = = = =

pes (including pipe bowls) and cigar or cigarette holders,
and parts thereof
Scent sprays and similar toilet sprays, and mounts and heads therefor;
powder-puffs and pads for the application of cosmetics or toilet
preparations
Vacuum flasks and other vacuum vessels, complete with cases; parts
thereof other than glass inners
Tailors' dummies and other lay figures; automata and other animated
displays, used for shop window dressing
All dutiable articles intended for personal use
Lottery authorized by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery
under sub-section (5) of section 15 of the State 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 organi

= = = = = = = =

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= = = = = = = =

constructed precious or semi-precious stones, temporarily strung for
convenience of transport [other than Unworked or simply sawn or roughly
shaped]
69
S.
Chapter /
No.
Heading /
Sub-heading/
Tariff item
(1)
(2)
5.
7105
6.
7106
7.
7107
8.
7108
9.
7109
10.
7110
11.
7111
12.
7112
Description of Goods
(3)
Dust and powder of natural or synthetic precious or semi-precious stones
Silver (including silver plated with gold or platinum), unwrought or in
semi-manufactured forms, 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

= = = = = = = =

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= = = = = = = =

(2)
3.
7104
Description of Goods
(3)
unworked or simply sawn or roughly shaped
Synthetic or reconstructed precious or semi-precious stones, unworked or
simply sawn or roughly shaped
Explanation. – For the purposes of this notification,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin,
can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-
determined quantity or number, which is indicated on such package.
(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a
name or a mark, such as symbol, monogram, label, signature or invented word or writing
which is used in relation to such specified goods for the purpose of indicating, or so as to
indicate a connection in the course of trade between such specified goods and some
person using such name or mark with or without any indication of the identity of that
person, and which is registered under the Trade Mark

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GST exempt goods notified under section 11 (1)

GST exempt goods notified under section 11 (1)
02/2017 State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 02/2017 State Tax (Rate)
Naya Raipur, dated : 28.06.2017
No. F-10- 43 /2017/CT/V (70) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the state tax leviable thereon unde

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7 (7 of 2017).
Schedule
S.
Chapter/
Description of Goods
No.
Heading /
Sub-heading
/ Tariff item
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
6.
0106
7.
0201
Meat of bovine animals, fresh and chilled.
8.
0202
9.
0203
10.
0204
11.
0205
12.
0206
13.
0207
14.
0208
Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
Other live animal such as Mammals, Birds, Insects
Meat of bovine animals frozen [other than frozen and put up in unit
container]
Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
Edible offal of bovine animals, swine, sheep, goats,

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containers]
Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal, other than put up in unit
containers
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
frozen state [other than goods falling under Chapter 3 and attracting
2.5%]
Live fish.
Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
Fish fillets and other fish meat (whether or not minced), fresh or
chilled.
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
in shell, cooked by steaming or by boiling in water live, fresh or
chilled.
Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other

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04
39.
0705
40.
0706
41.
0707
42.
0708
43.
0709
44.
0712
རིཆེ
45.
0713
46.
0714
47.
0801
48.
0801
49.
0802
50.
0803
51.
0804
52.
0805
53.
0806
54.
0807
55.
0808
56.
0809
57.
0810
58.
0814
59.
9
60.
0901
61.
0902
62.
0909
63.
0910 11 10
64.
0910 30 10
Description of Goods
(3)
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
fresh or chilled.
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
Cucumbers and gherkins, fresh or chilled.
Leguminous vegetables, shelled or unshelled, fresh or chilled.
Other vegetables, fresh or chilled.
Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared.
Dried leguminous vegetables, shelled, whether or not skinned or split.
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
simil

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Other fruit such as strawberries, raspberries, blackberries, mulberries
and loganberries, black, white or red currants and gooseberries,
cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
Custard-apple (ata), Bore, Lichi, fresh.
Peel of citrus fruit or melons (including watermelons), fresh.
All goods of seed quality
Coffee beans, not roasted
Unprocessed green leaves of tea
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
Fresh ginger, other than in processed form
Fresh turmeric, other than in processed form
3
1003
S.
Chapter /
No.
Heading /
Sub-heading
/ Tariff item
22222 €
(1)
(2)
65.
1001
66.
1002
67.
68.
1004
69.
1005
70.
1006
71.
1007
72.
1008
73.
1101
74.
1102
75.
1103
76.
1104
77.
1105
78.
1106
79.
12
80.
1201
81.
1202
82.
1204
83.
1205
84.
1206
85.
1207
86.
87.
1209
1210
Des

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lour, etc.] [other than those put up in unit container and bearing a
registered brand name]
Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]
Cereal grains hulled
Flour, of potatoes [other than those put up in unit container and bearing
a registered brand name]
Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
All goods of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
Linseed, whether or not broken, of seed quality.
Rape or colza seeds, whether or not broken, of seed quality.
Sunflower seeds, whether or

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s and similar forage products,
whether or not in the form of pellets.
Lac and Shellac
92.
1301
93.
1404 90 40
Betel leaves
94.
95.
1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
1904
96.
1905
97.
1905
98.
2106
99.
2201
100.
101.
2201
2202 90 90
102. 2302, 2304,
2305, 2306,
2308, 2309
103.
2501
104.
2716 00 00
105.
2835
106.
3002
107.
3006
108.
3101
109.
3304
110.
3825
111.
3926
112.
4014
113.
4401
114.
4402
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
Pappad, by whatever name it is known, except when served for
consumption
Bread (branded or otherwise), except when served for consumption
and pizza bread
Prasadam supplied by religious places like temples, mosques,
churches, gurudwaras, dargahs, etc.
Water [other than aerated, mineral, purifie

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5
S.
Chapter /
No.
Heading /
Sub-heading
/ Tariff item
(1)
(2)
Description of Goods
115. 4802/4907
116. 4817/4907
117.
48/4907
118.
4907
119.
4901
120.
4902
121.
4903
122.
4905
123.
5001
(3)
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
Government Treasuries or Vendors authorized by the Government
Postal items, like envelope, Post card etc., sold by Government
Rupee notes when sold to the Reserve Bank of India
Cheques, lose or in book form
Printed books, including Braille books
Newspapers, journals and periodicals, whether or not illustrated or
containing advertising material
Children's picture, drawing or colouring books
Maps and hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed
Silkworm laying, cocoon
124.
5002
Raw silk
125.
5003
Silk waste
126.
5101
Wool, not carded or combed
127.
5102
128.
5103
129.
52
130.
52
131.
5303
132.
5305
13

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made musical instruments
Muddhas made of sarkanda and phool bahari jhadoo
141.
8803
142.
9021
143.
92
144.
9603
145.
9609
146.
9610 00 00
Slates
147.
9803
148. Any chapter
Slate pencils and chalk sticks
Passenger baggage
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
6
S.
No.
Chapter/
Heading /
Sub-heading
/ Tariff item
Description of Goods
(1)
149.
(2)
(iv) Panchamrit,
(3)
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(✗) Chandan tika
Supply of lottery by any person other than State Government, Union
Territory or Local authority subject to the condition that the supply of
such lottery has suffered appropriate central tax, State tax, Union
territory tax or integrated tax, as the case

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2.5% concessional GST rate for supplies to Exploration and Production notified under section 11 (1)

2.5% concessional GST rate for supplies to Exploration and Production notified under section 11 (1)
03/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 03/2017-State Tax (Rate)
Naya : 28.06.2017
No, F.10-43/2017/CT/V(71)- In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, being satisfied that it is necessary in the public interest to do, on the recommendations of the Council, hereby exempts intra-State of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of t

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elow read with relevant List
appended hereto and
falling under the tariff item, sub-heading, heading or Chapter, as the
case may
be
,
as specified in the corresponding entry in column (2) of the said Table, from so
much
of the state tax leviable thereon under section 9 of the Chhattisgarh Good and Services
Tax Act, 2017 (7 of 2017) as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the said Table and subject to the relevant conditions
annexed to this notification, as specified in the corresponding entry in column (5) of the
Table aforesaid.
TABLE
S.
Chapter/
Description of Goods
Rate
Condition
No.
Heading /
No.
Sub-
heading/
Tariff item
(1)
(2)
(3)
1.
Any
Chapter
(4)
(5)
2.5%
1
Goods specified in the List annexed to this Table
required in connection with:
(1) Petroleum operations undertaken under
petroleum exploration licenses or mining
leases, granted by the Government of India
or any State

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any State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as the
“contractor”) or a sub-contractor of the contractor and in each case
in connection with petroleum operations to be undertaken under a
contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as the
“contractor”) or a sub-contractor of such Company or Companies or
such consortium and in each case in connection with petroleum
operations or coal bed methane operations, as the case may be, to be
undertaken under a contract signed with the Government of India,
on or after the 1st day of April, 1998, under the New Exploration
Licensing Policy, or on or after the 1st day

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istant Commissioner of State
2
tax, as the case may be, having jurisdiction over the supplier of
goods, at the time of outward supply of goods, a certificate from a
duly authorised officer of the Directorate General of Hydro Carbons
in the Ministry of Petroleum and Natural Gas, Government of India,
to the effect that the goods are required for
(A) petroleum operations referred to in sub-clause (ii) of clause
(a) under the contract referred to in that sub-clause, or
(B) petroleum operations or coal bed methane operations
referred to in sub-clause (iii) of clause (a), as the case may
be, under a contract signed under the New Exploration
Licensing Policy or the Coal Bed Methane Policy or the
Marginal Field Policy, as the case may be;
(c) where the recipient of outward supply of goods is a sub-contractor, he
produces to the Deputy Commissioner of Central tax or the Assistant
Commissioner of Central tax or the Deputy Commissioner of State tax
or the Assistant Commissioner o

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e case may be, and containing
the name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-
contractor of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee or lessee or contractor, as the
case may be, binding him to pay any tax, fine or penalty that may
become payable, if any of the conditions of this entry are not
complied with by such sub-contractor or licensee or lessee or
contractor, as the case may be;
(d) where the goods so supplied to the licensee or a sub-contractor of the
licensee, or the contractor or a sub-contractor of the contractor are
sought to be transferred to another sub-contractor of the licensee or
another licensee or a sub- contractor of such licensee, or another sub-
contractor of the contractor or another contractor or a subcontractor of
such contractor (hereinafter referred to as the “transferee”), such
transferee produces to the Deputy Commissioner of C

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to comply with all the conditions of
this entry, including that he shall pay tax, fine or penalty that may
become payable, if any of the conditions of this entry are not
complied with by himself, where he is the licensee/ contractor or by
the licensee/ contractor of the transferee where such transferee is a
sub-contractor;
(iii) a certificate,-
(A) in the case of a petroleum exploration license or mining lease,
as the case may be, granted by the Government of India or any
State Government on nomination basis, that no foreign
exchange remittance is made for the transfer of such
goods undertaken by the transferee on behalf of the
licensee or lessee, as the case may be;
(B) in the case of a contract entered into by the Government
of India and a Foreign Company or Companies or, the
Government of India and a consortium of an Indian Company
or Companies and a Foreign Company or Companies, that no
foreign exchange remittance is made for the transfer of
such goods undertaken

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at the said goods are no longer required for the petroleum
operations or coal bed methane operations, and the depreciated value of
4
(1)
(2)
(3)
(4)
(5)
(6)
(7)
20
(9)
the goods shall be equal to the original value of the goods at the time of
import reduced by the percentage points calculated by straight line
method as specified below for each quarter of a year or part thereof from
the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate of
2 per cent.,
subject to the maximum of 70 per cent.
List
[See S.No.1 of the Table]
Land Seismic Survey Equipment and accessories, requisite vehicles including those for
carrying the equipment, seismic survey vessels, global positioning system
and accessori

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ng, geological equipment,
directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST),
data acquisition and processing,
solids control, fishing (as related
to
downhole retrieval in oil field operations or coal bed methane operations), well
control, blowout prevention (BOP), pipe inspection including Non Destructive
Testing, coring, gravel pack, well completion and workover for oil/gas/CBM
wells including wireline and downhole equipment.
All types of casing pipes, drill pipes, production tubing, pup joints, connections,
coupling, kelly, cross overs and swages, Drive Pipes.
All types of drilling bits, including nozzles, breakers and related tools.
(8) All types of oil field chemicals or coal bed methane chemicals including
synthetic products used in petroleum or coal bed methane operations, oil well cement
and cement additives, required for drilling, production and transportation of oil or gas.
Process, production and well platforms/ installation for oil

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ution control, fire prevention, fire fighting, safety items like Survival Craft,
Life Raft, fire and gas detection equipment, including H2S monitoring equipment.
(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
(15) All types of valves including high pressure valves.
(16) Communication equipment required for petroleum or coal bed methane operations
including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi
channel sets.
(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders,
EPIRV, electronic individual security devices including electronic access control
system.
(18) Specialized antenna system, simplex telex over radio terminals, channel micro
wave systems, test and measurement equipment.
(19) X-band radar transponders, area surveillance system.
(20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings,
perforation equipment and explosives
(21) Wellhead and

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Notification prescribing refund of 50% of GST on supplies to CSD under section 55

Notification prescribing refund of 50% of GST on supplies to CSD under section 55
06/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 06/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10- 43/2017/CT/V (74) – In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Ta

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Exemption from GST supplies by CSD to Unit Run Canteens and supplies by CSD/Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD

Exemption from GST supplies by CSD to Unit Run Canteens and supplies by CSD/Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
07/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No.7/2017- State Tax (Rate)
Naya Raipur, dated : 28.06.2017
No. F-10- 43/2017/CT/V (75) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of t

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n. –
(1) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the
Governor of Chhattisgarh,
(A.P. Tripathi)
Special Secretary
Notificatio

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GST exemption from reverse charge upto 5000 per day under section 11 (1)

GST exemption from reverse charge upto 5000 per day under section 11 (1)
08/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya Mahanadi Bhawan, Naya Raipur
Notification No. 08/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10-43/2017/CT/V (76) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Ser

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To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]

To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]
11/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 11/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10-43/2017/CT/V (79)- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the state tax, on the intra-State supply of services of  description as specified in column (3)  of the Table below, falling under Chapte

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ow, falling under
Chapter, Section or Heading of scheme of classification of services as specified in column
(2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to
the conditions as specified in the corresponding entry in column (5) of the said Table:-
Table
Description of Service
Rate
(per cent.)
Condition
(3)
(4)
(5)
SI
No.
Chapter,
Section
or
Heading
(1)
(2)
1
Chapter 99
All Services
2
Section 5
3
Heading 9954
(Construction
services)
4
Section 6
Construction Services
(i) Construction of a complex, building, civil
structure or a part thereof, including a
complex or building intended for sale to a
buyer, wholly or partly, except where the
entire consideration has been received after
issuance of completion certificate, where
required, by the competent authority or after
its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification
shall apply for valuation of this service)

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n any other manner whatsoever, of goods,
being food or any other article for human
consumption or drink, where such supply or
service is for cash, deferred payment or other
valuable consideration, provided by a
restaurant, eating joint including mess,
canteen, neither having the facility of air-
conditioning or central air-heating in any part
of the establishment, at any time during the
year nor having licence or permit or by
whatever name called to serve alcoholic
liquor for human consumption.
(ii) Accommodation in hotels, inns, guest
houses, clubs, campsites or other commercial
places meant for residential or lodging
purposes having declared tariff of a unit of
accommodation of one thousand rupees and
above but less than two thousand five
hundred rupees per unit per day or equivalent.
Explanation. “declared tariff” includes
charges for all amenities provided in the unit
of accommodation (given on rent for stay)
like furniture, air conditioner, refrigerator

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the year.
(v) Supply, by way of or as part of any
service or in any other manner whatsoever in
outdoor catering wherein goods, being food
or any other article for human consumption
or any drink (whether or not alcoholic liquor
for human consumption), as a part of such
outdoor catering and such supply or service is
for cash, deferred payment or other valuable
consideration.
(vi) Accommodation in hotels, inns, guest
houses, clubs, campsites or other commercial
places meant for residential or lodging
purposes having declared tariff of a unit of
accommodation of two thousand five hundred
rupees and above but less than seven
thousand five hundred rupees per unit per day
or equivalent.
Explanation. “declared tariff” includes
charges for all amenities provided in the unit
of accommodation (given on rent for stay)
like furniture, air conditioner, refrigerators or
any other amenities, but without excluding
any discount offered on the published charges
for such unit.
(

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dation (given on rent for stay)
like furniture, air conditioner, refrigerators or
any other amenities, but without excluding
any discount offered on the published charges
for such unit.
(ix) Accommodation, food and beverage
services other than (i), (ii), (iii), (iv), (v), (vi),
(vii) and (viii) above.
(i) Transport of passengers, with or without
accompanied belongings, by rail in first class
or air conditioned coach.
9
Provided
that
(ii) Transport of passengers, with or without
accompanied belongings by-
(a) air conditioned contract carriage other
than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) “contract carriage” has the meaning
assigned to it in clause (7) of section 2 of the
Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned
to it in clause (40) of section 2 of the Motor
Vehicles Act, 1988 (59 of 1988);
(c) “radio taxi” means a taxi including a radio
cab, by whatever name called,

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companied belongings, in other
than economy class.
(vi) Transport of passengers by motorcab
where the cost of fuel is included in the
consideration charged from the service
recipient.
2.5
2.5
[Please refer to
Explanation no.
(iv)]
Provided
that
credit of input tax
charged on goods
used in supplying
the service has not
been taken
[Please refer to
Explanation
(iv)]
no.
that
Provided
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(vii) Passenger transport services other than
(i), (ii) (iii), (iv), (v) and (vi) above.
9
9
Heading 9965 (i) Transport of goods by rail (other than
Provided
(Goods
services specified at item no. (iv)).
transport
services)
(ii) Transport of goods in a vessel.
5
2.5
that
credit of input tax
charged in respect
of goods in
supplying the
service is not
utilised for paying
state
tax
or
integrated tax on
the supply of the

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eration charged from
Provided
services of the service recipient.
transport
11
vehicles)
Heading 9967
(Supporting
services in
transport)
(ii) Rental services of transport vehicles with
or without operators, other than (i) above.
(i) Services of goods transport agency (GTA)
in relation to transportation of goods
(including used household goods for personal
use).
Explanation.- “goods transport agency”
means any person who provides service in
relation to transport of goods by road and
issues consignment note, by whatever name
called.
2.5
that
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
9
Provided
2.5
that
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(ii) Supporting services in transport other
than (i) above.
12
Heading 9968 Postal and courier services.

= = = = = = = =

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eaning as is assigned to the
expression “foreman” in clause (j) of section
2 of the Chit Funds Act, 1982 (40 of 1982).
(ii) Transfer of the right to use any goods for
any purpose (whether or not for a specified
period) for cash, deferred payment or other
valuable consideration.
(iii) Any transfer of right in goods or of
undivided share in goods without the transfer
of title thereof.
(iv) Leasing of aircrafts by an operator for
operating scheduled air transport service or
scheduled air cargo service by way of
transaction covered by clause (f) paragraph 5
of Schedule II of the Chhattisgarh Goods and
Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation
or enterprise engaged in or offering to engage
in aircraft operations;
(b) “scheduled air transport service” means
an air transport service undertaken between
the same two or more places operated
according to a published time table or with
flights so regular or frequent that they

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emporary or permanent transfer or
permitting the use or enjoyment of
Intellectual Property (IP) right in respect of
goods other than Information Technology
software.
(ii) Temporary or permanent transfer or
permitting the use or enjoyment of
Intellectual Property (IP) right in respect of
Information Technology software.
[Please refer to Explanation no. (V)]
(iii) Transfer of the right to use any goods for
any purpose (whether or not for a specified
period) for cash, deferred payment or other
valuable consideration.
(iv) Any transfer of right in goods or of
undivided share in goods without the transfer
of title thereof.
(v) Leasing of aircrafts by an operator for
operating scheduled air transport service or
scheduled air cargo service by way of
transaction covered by clause (f) paragraph 5
of Schedule II of the Chhattisgarh Goods and
Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation
or enterprise engaged in or offering to engage

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rental services, with or
without operator, other than (i), (ii), (iii), (iv)| of state tax
and (v) above.
Business and Production Services
as
applicable
on supply
of like
goods
involving
transfer of
title in
goods
18
Section 8
19 Heading 9981
Research and development services.
9
20 Heading 9982
Legal and accounting services.
9
21
(Other
Heading 9983
(i) Selling of space for advertisement in print
media.
2.5
professional,
technical and
(ii) Other professional, technical and business
services other than (i) above.
9
business
services)
22
22
Heading 9984
Telecommunications,
broadcasting
and
9
23 Heading 9985
(Support
services)
information supply services.
(i) Supply of tour operators services.
Explanation.- “tour operator” means any
person engaged in the business of planning,
scheduling, organizing, arranging tours
(which may include arrangements for
accommodation, sightseeing or other similar
services) by any mode of transport, and
inc

= = = = = = = =

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an
agricultural farm including tending,
pruning, cutting, harvesting, drying,
cleaning, trimming, sun drying,
fumigating, curing, sorting, grading,
cooling or bulk packaging and such like
operations which do not alter the
essential characteristics of agricultural
produce but make it only marketable for
the primary market;
(d) renting or leasing of agro machinery
or vacant land with or without a structure
incidental to its use;
(e) loading, unloading, packing, storage
or warehousing of agricultural produce;
10
9
Nil
of charges of
accommodation
and transportation
required for such
a tour and the
amount charged in
the bill is the
amount
gross
charged for such a
tour including the
charges
accommodation
of
and transportation
required for such
a tour.

25
26
(f) agricultural extension services;
or
(g) services by any Agricultural Produce
Marketing Committee or Board
services provided by a commission agent
for sale or purchase of agricultural
produ

= = = = = = = =

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old and other
precious metals, falling under Chapter
71 in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975);
(d) Printing of books (including Braille
books), journals and periodicals;
(e) Processing of hides, skins and leather
falling under Chapter 41 in the First
Schedule to the Customs Tariff Act,
1975 (51of 1975).
Explanation. “man made fibres” means
staple fibres and filaments of organic
polymers produced by manufacturing
processes either,-
(a) by polymerisation of organic monomers
to produce polymers such as
polyamides, polyesters, polyolefins or
polyurethanes, or by chemical
modification of polymers produced by
this process [for example, poly(vinyl
alcohol) prepared by the hydrolysis of
poly(vinyl acetate)]; or
11
9
9
2.5
1
27
Heading 9989
28
Section 9
29
Heading 9991
(b) by dissolution or chemical treatment of
natural organic polymers (for example,
cellulose) to produce polymers such as
cuprammonium rayon (cupro) or viscos

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dian classical dance including folk
dance, theatrical performance, drama.
(ii) Services by way of admission exhibition
of cinematograph films where price of
admission ticket is one hundred rupees or
less.
(iii) Services by way of admission to
entertainment events or access to amusement
facilities including exhibition of
cinematograph films, theme parks, water
parks, joy rides, merry-go rounds, go-carting,
casinos, race-course, ballet, any sporting
event such as Indian Premier League and the
like.
(iv) Services provided by a race club by way
of totalisator or a license to bookmaker in
such club.
9
9
9
9
9
9
9
9
14
14
(v) Gambling.
14
(vi) Recreational, cultural and sporting
services other than (i), (ii), (iii), (iv) and (v)
above.
9
35
Heading 9997
Other services (washing, cleaning and dyeing
9
12
36 Heading 9998
37 Heading 9999
services; beauty and physical well-being
services; and other miscellaneous services
including services nowhere else cl

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ce notified in the
Official Gazette by the organising State, whichever is higher, in case of lottery run by State
Government and 100/128 of the face value or the price notified in the Official Gazette by the
organising State, whichever is higher, in case of lottery authorised by State Government.
4. Explanation.- For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the
context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading”
in the annexed scheme of classification of services (Annexure).
(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of heading 9988.
(iv) Wherever a rate has been prescribed in this notification subject to the condition that
credi

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To notify the exemptions on supply of services under GST Act [Section 11(1)]

To notify the exemptions on supply of services under GST Act [Section 11(1)]
12/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 12/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10-43/2017/CT/V (80)- In exercise of the powers conferred by sub-section (1) of section 11, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of  description as specified in column (3)  of the Table below, from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in Column (

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d Table, unless specified otherwise, subject to the relevant conditions as
specified in the corresponding entry in column (5) of the said Table, namely:-
Table
SI.
No.
Chapter,
Description of Services
Section,
Rate
(per cent.)
Condition
Heading,
Group or
Service Code
(1)
(Tariff)
(2)
(3)
1
Chapter 99
(4)
(5)
Nil
Nil
Services by an entity registered under
section 12AA of the Income-tax Act,
1961 (43 of 1961) by way of charitable
activities.
2
Chapter 99
Services by way of transfer of a going
concern, as a whole or an independent
part thereof.
Nil
Nil
3
Chapter 99
Nil
Nil
Pure services (excluding works contract
service or other composite supplies
involving supply of any goods) provided
to the Central Government, State
Government or Union territory or local
authority or a Governmental authority by
way of any activity in relation to any
function entrusted to a Panchayat under
article 243G of the Constitution or in
relation to any function ent

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ort;
(c) transport of goods or passengers; or
(d) any service, other than services
covered under entries (a) to (c) above,
provided to business entities.
Services provided by the Central
Government, State Government, Union
territory or local authority to a business
entity with an aggregate turnover of up to
twenty lakh rupees (ten lakh rupees in
case of a special category state) in the
preceding financial year.
Explanation.- For the purposes of this
entry, it is hereby clarified that the
provisions of this entry shall not be
applicable to-
(a) services,-
(i) by the Department of Posts by way
of speed post, express parcel post, life
insurance, and agency services
Nil
2
Nil
8
Chapter 99
9
Chapter 99
provided to a person other than the
Central
Government,
Government, Union territory;
State
(ii) in relation to an aircraft or a
vessel, inside or outside the precincts
of a port or an airport;
(iii) of transport
passengers; and
of goods or
(b) services by

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st, life insurance, and agency services
provided to a person other than the
Central Government, State Government,
Union territory;
(ii) services in relation to an aircraft or a
vessel, inside or outside the precincts of a
Nil
3
10
Heading 9954
11
Heading 9954
port or an airport;
(iii) transport of goods or passengers:
Provided further that in case
where continuous supply of service, as
defined in sub-section (33) of section 2 of
the Central Goods and Services Tax Act,
2017, is provided by the Central
Government, State Government, Union
territory or a local authority, the exemption
shall apply only where the consideration
charged for such service does not exceed
five thousand rupees in a financial year.
Services provided by way of pure labour
contracts of construction, erection,
commissioning, installation, completion,
fitting out, repair, maintenance,
renovation, or
alteration of a civil
structure or any other original works
pertaining to the beneficiary-

= = = = = = = =

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f the Income-tax Act or a
body or an authority covered under clause
4
14
15
16
Heading 9963
Heading 9964
Heading 9964
(23BBA) of section 10 of the said
Income-tax Act:
Provided that nothing contained in entry
(b) of this exemption shall apply to,-
(i) renting of rooms where charges are
one thousand rupees or more per day;
(ii) renting of premises, community halls,
kalyanmandapam or open area, and the
like where charges are ten thousand
rupees or more per day;
(iii) renting of shops or other spaces for
business or commerce where charges are
ten thousand rupees or more per month.
Services by a hotel, inn, guest house, club
or campsite, by whatever name called, for
residential or lodging purposes, having
declared tariff of a unit of accommodation
below one thousand rupees per day or
equivalent.
Nil
Transport of passengers, with or without Nil
accompanied belongings, by

(a) air, embarking from or terminating in
an
airport located in the state of
Arunach

= = = = = = = =

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a class other than-
(i) first class; or
(ii) an air-conditioned coach;
(b) metro, monorail or tramway;
(c) inland waterways;
(d)
public transport, other than
predominantly for tourism purpose, in a
vessel between places located in India;
and
(e) metered cabs or auto rickshaws
Nil
Nil
(including e-rickshaws).
18
Heading 9965
Services by way of transportation of Nil
goods-
Nil
(a) by road except the services of
(i) a goods transportation agency;
(ii) a courier agency;
19
Heading 9965
20
20
Heading 9965
(b) by inland waterways.
Services by way of transportation of Nil
goods by an aircraft from a place outside
India upto the customs station of
clearance in India.
Services by way of transportation by rail
or a vessel from one place in India to
another of the following goods –
(a) relief materials meant for victims of
natural or man-made disasters, calamities,
accidents or mishap;
(b) defence or military equipments;
(c) newspaper or magazines registere

= = = = = = = =

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(h) defence or military equipments.
Services by way of giving on hire –
(a) to a state transport undertaking, a
motor vehicle meant to carry more than
Nil
Nil
Heading 9973
twelve passengers; or
(b) to a goods transport agency, a means
of transportation of goods.
23
Heading 9967
Service by way of access to a road or a Nil
bridge on payment of toll charges.
Nil
24
Heading 9967
or
Services by way of loading, unloading, Nil
packing, storage or warehousing of rice.
Nil
Heading 9985
25
Heading 9969
Transmission or distribution of electricity
Nil
Nil
by an electricity
transmission or
distribution utility.
26
Heading 9971
27
Heading 9971
Services by the Reserve Bank of India.
Services by way of
Nil
Nil
Nil
Nil
(a) extending deposits, loans or advances
in so far as the consideration is
represented by way of interest or discount
(other than interest involved in credit card
services);
7
Nil
Nil
Nil
28
29
30
Heading 9971
or
Heading 9991
Head

= = = = = = = =

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Organisation to the
persons governed under the Employees
Provident Funds and the Miscellaneous
Provisions Act, 1952 (19 of 1952).
Services provided by the Insurance
Regulatory and Development Authority of
India to insurers under the Insurance
Regulatory and Development Authority of
India Act, 1999 (41 of 1999).
Services provided by the Securities and
Exchange Board of India set up under the
Securities and Exchange Board of India
Act, 1992 (15 of 1992) by way of
protecting the interests of investors in
securities and to promote the development
of, and to regulate, the securities market.
Services by an acquiring bank, to any Nil
person in relation to settlement of an
amount upto two thousand rupees in a
Nil
8
Nil
Nil
Nil
Nil
Nil
Nil
Nil
35
Heading 9971
or
Heading 9991
single transaction transacted through
credit card, debit card, charge card or
other payment card service.
Explanation. For the purposes
of this entry, “acquiring bank” means any
ba

= = = = = = = =

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Central Sector Scheme on Cattle
Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana;
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha Bima Yojna;
(q) Niramaya Health Insurance Scheme
9
Nil
Nil
36
Heading 9971
implemented by the Trust constituted
under the provisions of the National Trust
for the Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and
Multiple Disabilities Act, 1999 (44 of
1999).
Services of life
provided under following schemes-
insurance business
Nil
Nil
Heading 9991
(a) Janashree Bima Yojana;
or
(b) Aam Aadmi Bima Yojana;
(c) Life micro-insurance product as
approved by the Insurance Regulatory and
Development Authority, having
maximum amount of cover of fifty
thousand rupees;
(d) Varishtha Pension Bima Yojana;
(e) Pradhan
JyotiBima Yojana;
Mantri
Jeevan
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
37
Heading 9971
or
Heading 9991
Servic

= = = = = = = =

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ion territory.
One time upfront amount (called as
premium, salami, cost, price, development
charges or by any other name) leviable in
respect of the service, by way of granting
long term (thirty years, or more) lease of
industrial plots, provided by the State
Government Industrial Development
Corporations or Undertakings to industrial
units.
Nil
Services provided by the Central Nil
Government, State Government, Union
territory or local authority by way of
allowing a business entity to operate as a
telecom service provider or use radio
frequency spectrum during the period
prior to the 1st April, 2016, on payment of
licence fee or spectrum user charges, as
the case may be.
Nil
Nil
43
Heading 9973
Services of leasing of assets (rolling stock
assets including wagons, coaches, locos)
by the Indian Railways Finance
Corporation to Indian Railways.
Nil
Nil
44
Heading 9981
Services provided by an incubatee up to a Nil
total turnover of fifty lakh rupees in a
fi

= = = = = = = =

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an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in thecase of special
category states) in the preceding
financial year;
(c) a senior advocate by way of legal
services to-
(i) any person other than a business
entity; or
(ii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in the case of special
category states) in the preceding
financial year.
Services by a veterinary clinic in relation
to health care of animals or birds.
Services provided by the Central
Government, State Government, Union
territory or local authority by way of-
(a) registration required under any law for
the time being in force;
(b) testing, calibration, safety check or
certification relating to protection or
safety of workers, consumers or public at
large, including fire license, required
under any law for the time being in force.
Taxable services, provided or to be Nil
provided, by a Technology Business
Incubator or a Science and Tech

= = = = = = = =

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il
Nil
53
Heading 9985
Nil
Nil
54
Heading 9986
Services by way of sponsorship of
sporting events organised –
(a) by a national sports federation, or its
affiliated federations, where the
participating teams or individuals
represent any district, State, zone or
Country;
(b) by Association of Indian Universities,
Inter-University Sports Board, School
Games Federation of India, All India
Sports Council for the Deaf, Paralympic
Committee of India or Special Olympics
Bharat;
(c) by the Central Civil Services Cultural
and Sports Board;
(d) as part of national games, by the
Indian Olympic Association; or
(e) under the Panchayat Yuva Kreeda Aur
Khel Abhiyaan Scheme.
Services relating to cultivation of plants Nil
and rearing of all life forms of animals,
except the rearing of horses, for food,
Nil
13
55
Heading 9986
fibre, fuel, raw material or other similar
products or agricultural produce by way
of-
(a) agricultural operations directly related
to producti

= = = = = = = =

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aring of all life
forms of animals, except the rearing of
horses, for food, fibre, fuel, raw material
or other similar products or agricultural
produce.
Nil
Nil
56
Heading 9988
Services by way of slaughtering of Nil
animals.
Nil
55
57
Heading 9988
other
or
any
Heading
Section 8 and vegetables.
Services by way of pre-conditioning, pre-
cooling, ripening, waxing, retail packing,
labelling of fruits and vegetables which
do not change or alter the essential
of characteristics of the said fruits or
Nil
Nil
14
58
Section 9
Heading 9988
or
Heading 9992
59
Heading 9999
60
Heading 9991
Services provided by the National Centre Nil
for Cold Chain Development under the
Ministry of Agriculture, Cooperation and
Farmer's Welfare by way of cold chain
knowledge dissemination.
Services by a foreign diplomatic mission
located in India.
Services by a specified organisation in
respect of a religious pilgrimage
facilitated by the Ministry of External
Affairs, t

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except the rearing of
horses, for food, fibre, fuel, raw material
or other similar products.
Services provided by the Central Nil
Government, State Government, Union
territory or local authority by way of
assignment of right to use any natural
resource where such right to use was
assigned by the Central Government,
15
Nil
67
66
65
555
Nil
Nil
Heading 9991
Heading 9992
Heading 9992
State Government, Union territory or
local authority before the 1st April, 2016:
Provided that the exemption
shall apply only to tax payable on one
time charge payable, in full upfront or in
installments, for assignment of right to
use such natural resource.
Services provided by the Central
Government, State Government, Union
territory by way of deputing officers after
office hours or on holidays for inspection
or container stuffing or such other duties
in relation to import export cargo on
payment of Merchant Overtime charges.
Services provided –
(a) by an educational inst

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ing 9996
Heading 9992
or
Heading
or
9983
Heading 9991
70
Heading 9983
(a) two year full time Post Graduate
Programmes in Management for the Post
Graduate Diploma in Management, to
which admissions are made on the basis
of Common Admission Test (CAT)
conducted by the Indian Institute of
Management;
(b) fellow programme in Management;
(c) five year integrated programme in
Management.
Services provided to a recognised sports
body by-
(a) an individual as a player, referee,
umpire, coach or team manager for
participation in a sporting event organised
by a recognized sports body;
(b) another recognised sports body.
Any services provided by,
(a) the National Skill Development
Corporation set up by the
Government of India;
(b) a Sector Skill Council approved
by the National Skill Development
Corporation;
(c) an assessment agency approved
by the Sector Skill Council or the
National Skill Development
Corporation;
(d) a training partner approved by the
Natio

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National Council for
Vocational Training.
Services provided to the Central
Government, State Government, Union
territory administration under any training
programme for which total expenditure is
borne by the Central Government, State
Government,
territory
administration.
Nil
Nil
Union
73
Heading 9993
Services provided by the cord blood
banks by way of preservation of stem
cells or any other service in relation to
such preservation.
Nil
Nil
74
Heading 9993
Services by way of-
Nil
Nil
75
76
Heading 9994
Heading 9994
(a) health care services by a clinical
establishment, an authorised medical
practitioner or para-medics;
(b) services provided by way of
transportation of a patient in an
ambulance, other than those specified in
(a) above.
Services provided by operators of the
common bio-medical waste treatment
facility to a clinical establishment by way
of treatment or disposal of bio-medical
waste or the processes incidental thereto.
Services by w

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all
not apply to service provided by such
artist as a brand ambassador.
79
Heading 9996
Services by way of admission to a Nil
Nil
museum, national park,
wildlife
sanctuary, tiger reserve or zoo.
80
Heading 9996
Services by way of training or coaching in Nil
Nil
81
Heading 9996
recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities
registered under section 12AA of the
Income-tax Act.
Services by way of right to admission to-
(a) circus, dance, or theatrical
performance including drama or ballet;
(b) award function, concert, pageant,
musical performance or any sporting
event other than a recognised sporting
event;
19
Nil
Nil
(c) recognised sporting event, where the
consideration for admission is not more
than Rs 250 per person as referred to in
(a), (b) and (c) above.
2. Definitions. For the purposes of this notification, unless the context otherwise requires, –
(a) “advertisement” means any form of p

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ral Produce Marketing Committee or Board” means any committee or board
constituted under a State law for the time being in force for the purpose of regulating the marketing
of agricultural produce;
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act,
1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports
Authority of India Act, 1994 (55 of 1994.);
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the
National Council for Vocational Training or State Council for Vocational Training offering
courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational
Training, run by a person registered with the Directorate General of Training, Ministry of Skill
Deve

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a brand of goods,
service, property or actionable claim, event or endorsement of name, including a trade name, logo
or house mark of any person;
(n) “business entity” means any person carrying out business;
(o) “business facilitator or business correspondent” means an intermediary appointed under the
business facilitator model or the business correspondent model by a banking company or an
insurance company under the guidelines issued by the Reserve Bank of India;
(p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity
(Supply) Act, 1948 (54 of 1948);
(q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of
section 2 of the Electricity Act, 2003 (36 of 2003);
(r) “charitable activities” means activities relating to –
(i) public health by way of,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disabilit

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entity or a part of an establishment to
carry out diagnostic or investigative services of diseases;
(t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor
Vehicles Act, 1988 (59 of 1988);
(u)”courier agency” means any person engaged in the door-to-door transportation of time-sensitive
documents, goods or articles utilising the services of a person, either directly or indirectly, to carry
or accompany such documents, goods or articles;
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of
the Customs Act, 1962 (52 of 1962);
(w) “declared tariff” includes charges for all amenities provided in the unit of accommodation
(given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but
without excluding any discount offered on the published charges for such unit;
(x) “distributor or selling agent” means an individual or a firm or a body corpo

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w” means a special purpose battery powered vehicle of power not exceeding 4000
watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward,
manufactured, constructed or adapted, equipped and maintained in accordance with such
specifications, as may be prescribed in this behalf;
(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3
of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
(zc) “general public” means the body of people at large sufficiently defined by some common
quality of public or impersonal nature;
(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
Motor Vehicles Act, 1988 (59 of 1988);
(ze) “goods transport agency” means any person who provides service in relation to transport of
goods by road and issues consignment note, by whatever name called;
(zf) “governmental authority” has the

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nd who has entered into an agreement with the Technology
Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to
develop and produce hi-tech and innovative products;
(zi) “inland waterway” means national waterways as defined in clause (h) of section 2 of the Inland
Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as
defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);
(zj) “insurance company” means a company carrying on life insurance business or general
insurance business;
(zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt
incurred (including a deposit, claim or other similar right or obligation) but does not include any
service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any
credit facility which has not been utilised;
23
(zl) “intermediary” has the same mea

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nder the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but
does not include radio taxi);
(zq)”national park” has the same meaning as assigned to it in clause (21) of the section 2 of the Wild
Life (Protection) Act, 1972 (53 of 1972);
(zr) “online information and database access or retrieval services” shall have the same meaning as
assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act, 2017(13 of
2017);
(zs) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are
required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or structures,
whether pre-fabricated or otherwise;
(zt) “print media” means,-
(i) ‘book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act,
1867 (25 of 1867), but does not include business directories, yellow

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esent any district, state or zone;
(B) by Association of Indian Universities, Inter-University Sports Board, School
Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee
of India or Special Olympics Bharat;
(C) by Central Civil Services Cultural and Sports Board;
(D)
as part of national games, by Indian Olympic Association; or
under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
(E)
(zx) “recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the
Central Government, and its affiliate federations;
(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth
Affairs of the Central Government;
(v) the International Olympic Association or a federation recognised by the International
Olympic Association; or
(vi) a federation or a body which regulates a sport at inte

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uding-
the area under any municipal committee, municipal corporation, town area committee,
cantonment board or notified area committee; or any area that may be notified as an urban
area by the Central Government or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act,
1961 (25 of 1961);
(zze) “single residential unit” means a self-contained residential unit which is designed for use,
wholly or principally, for residential purposes for one family;
(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of
article 279A of the Constitution,
(zzg) “specified organisation” shall mean,-
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act,
2002 (35 of 2002);
(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section

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o it in clause (h) of section 2 of the Trade
Unions Act, 1926(16 of 1926);
(zzo) “vessel” has the same meaning as assigned to it in clause (2) of section 2 of the Major Port
Trusts Act, 1963 (38 of 1963);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The
Wild Life (Protection) Act, 1972 (53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild
Life (Protection) Act, 1972 (53 of 1972).
3. Explanation.- For the purposes of this notification,-
(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the
context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading”
in the scheme of classification of services.
(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the
Table are only indicative.
4. This notification shall come into force on the 1st day of July, 2017.
By order and in the name o

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To notify the categories of services on which tax will be payable under reverse charge mechanism under GST Act [Section 9 (4)]

To notify the categories of services on which tax will be payable under reverse charge mechanism under GST Act [Section 9 (4)]
13/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 13/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10-43/2017/CT/V (81)- In exercise of the powers conferred by sub-section (3) of section 9, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies that on categories of supply of services mentioned in cloumn (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Chhattisgarh Goods and Service Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specif

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ect
of transportation of goods by road
10-
(a) any factory registered under or
governed by the Factories Act,
1948(63 of 1948);or
(b) any society registered under the
Societies Registration Act, 1860
(21 of 1860) or under any other law
for the time being in force in any
part of India; or
(c) any co-operative society
established by or under any law; or
(d) any person registered under the
Chhattisgarh Goods and Services
Tax Act 1; or
(e) any body corporate established,
(3)
Goods
Transport
Agency
(GTA)
Recipient of Service
(4)
(a) Any factory registered under or
governed by the Factories Act,
1948(63 of 1948); or
(b) any society registered under the
Societies Registration Act, 1860
(21 of 1860) or under any other
law for the time being in force in
any part of India; or
(c)
society
any co-operative
established by or under any law; or
(d) any person registered under the
Chhattisgarh Goods and Services
Tax Act; or
(e) any body corporate established,
by

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son
Services supplied by the Central
Central
Government, State Government, Governme
Union territory or local authority to
nt, State
a business entity excluding, –
Governme
(1) renting of immovable property,
nt, Union
territory or
local
(g) any casual taxable person;
located in the taxable territory.
Any business entity located in the
taxable territory.
Any business entity located in the
taxable territory.
Any body corporate or partnership
firm located in the taxable territory.
Any business entity located in the
taxable territory.
and
(2) services specified below-
services by the Department of authority
Posts by way of speed post, express
parcel post, life insurance, and
agency services provided to a
person other than Central
Government, State Government or
Union territory or local authority;
(ii) services in relation to an
aircraft or a vessel, inside or
outside the precincts of a port or an
2
6
airport;
(iii) transport of goods or
passengers.
Ser

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of the Copyright Act, 1957 relating
to original literary, dramatic,
musical or artistic works to a
publisher, music
producer or the like.
company,
Explanation. For purpose of this notification,-
or the like, located in the taxable
territory.
(a) The person who pays or is liable to pay freight for the transportation of goods by road in
goods carriage, located in the taxable territory shall be treated as the person who receives the
service for the purpose of this notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the
Companies Act, 2013.
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as
the case may be, shall be treated as the person who receives the legal services for the purpose of
this notification.
3
(d) the words and expressions used and not defined in this notification but defined in the Central
Goods and Services Tax Act, the Integrated Goods and Services Ta

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To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the GST Act [Section 7 (2)]

To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the GST Act [Section 7 (2)]
14/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 14/2017 – state Tax (Rate)
Naya Raipur, dated : 28.06.2017
No. F-10- 43/2017/CT/V (82) – In exercise of the powers conferred b

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To notify the condition of non-availability of refund of unutilized ITC for supply of service specified in Item 5(b) of Schedule II of GST Act (construction of building, complex etc.) [Section 54 (3)]

To notify the condition of non-availability of refund of unutilized ITC for supply of service specified in Item 5(b) of Schedule II of GST Act (construction of building, complex etc.) [Section 54 (3)]
15/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 15/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No

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To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under GST Act [Section 55]

To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under GST Act [Section 55]
16/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 16/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10- 43/2017/CT/V (84) -In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby specifies, –
(i) United Nations or a specified international organisation; and
(ii) Foreign diplomatic missi

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state tax paid on the supplies of goods or services or both received by them subject to, –
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;
(ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mi

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r having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(v) the refund of the whole of the state tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.
Explanation. – For the purposes of this notification, unless the context otherwise requires,"specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the

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