Rates of Taxes on Goods and Services.
01/2017-State Tax (Rate) Dated:- 29-6-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA ABSTRACT
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O. Ms. No. 110
Date: 29.06.2017.
NOTIFICATION No. 01/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 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 resp
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No.24, Part.IV.B, Dt:27.05.2017.
From the Commissioner of Commercial Taxes, Telangana, Hyderabad, letter CCT’s Ref No. A(1)/75/2017, Dt:29-06-2017.
*****
O R D E R :
The following Notifications will be published in an Extra-ordinary issue of the Telangana Gazette dated: 30.06.2017. .
NOTIFICATION No. 01 /2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of the State tax of-
2.5 per cent. in respect of goods specified in Schedule I,
6 per cent. in respect of goods specified in Schedule II,
9 per cent. in respect of goods specified in Schedule III,
14 per cent. in respect of goods specified in Schedule IV,
1.5 per cent. in respect of goods specified in Schedule V, and
0.125 per cent. in respect of goods specified in Schedule VI,
appended to this notification (here
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artridges
Sodium Hyalauronatesterile 1% and 1.4% solution
Somatostatin
Strontium Chloride (85Sr.)
Thioguanine
Tobramycin
TetanusImmunoglobin
Typhoid Vaccines:
VI Antigen of Salmonella Typhi, and
Ty2la cells and attenuated non-pathogenic strains of S.Typhi
Tretinoin
Tribavirin / Ribavirin
Urokinase
Ursodeoxycholic Acid
Vancomycin
Vasopressin
Vecuronium Bromide
Zidovudine
5-Fluorouracil
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
Milrinone Lactate
Methoxy Isobutile Isonitrile (MIBI)
Haemophilus Influenzae Type b Vaccine
Mycophenolate Sodium
Verteporfin
Daclizumab
Ganciclovir
Drotrecoginalfa (activated)
Eptacogalfa activated recombinant coagulation factor VIIa
Muromonab CD3
Japanese encephalitis vaccine
Valganciclovir
Low molecular weight heparin
Efavirenz
Emtr
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eumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
Micafungin sodium for injection
Bevacizumab
Raltegravir potassium
Rotavirus Vaccine (Live Oral Pentavalent)
Pneumococcal Polysaccharide Vaccine
Temsirolimus Concentrate for infusion for injection
Natalizumab
Octreotide
Somatropin
Aurothiomalate Sodium
Asparaginase
Agglutinating Sera
Anti-Diphtheria Normal Human Immunoglobulin
Anti-human lymophocyte immunoglobulin IV
Anti-human thymocyte immunoglobulin IV
Anti-Pertussis Normal Human Immunoglobulin
Anti-Plague serum
Anti-Pseudomonas Normal Human Immunoglobulin
Basiliximab
Beractant Intra-tracheal Suspension
Blood group sera
Botulinum Toxin Type A
Burn therapy dressing soaked in gel
Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
Bovine Albumin
Bretyleum Tossylate
Calcium Disodium Edetate
Carmustine
Cesium Tubes
Calcium folinate
Cholestyramine
Christmas Factor Concentrate (Coagulation factor IX prothro
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nostic kits
Levodopa with benserazine
Lenograstim
Meningococcoal A and C combined vaccine with diluant solvent
Methicillin
Metrizamide Inj with diluant
Monocomponent insulins
Mycophenolate Mofetil
Normal Human plasma
Normal Human immunoglobulin
Nuclear magnetic resonance contrast agent
Normal Human serum Albumin
Penicillamine
Pentamidine
Penicillinase
Poliomyelitis vaccine (inactivated and live)
Potassium Aminobenzoate
Porcine Insulin Zinc Suspension
Prednimustine
Porcine and Bovine insulin
Purified Chick Embryo Cell Rabies Vaccine
Pyridostigmine
Pneumocystis cariniiI F kits
Prostaglandin E1 (PGE1)
Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
Radioisotope TI 201
Rabbit brains thromboplastin for PT test
Reagent for PT tests
Human Thrombin for TT tests
Rabies immune globulin of equine origin
Sevoflurane
Recuronium Bromide
Septopal beads and chains
Sodium Arsenate
Freeze Dried Form of
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oroquine
Amodiaquine
Quinine
Pyrimethamine
Sulfametho pyrezine
Diethyl Carbamazine
Arteether or formulation of artemisinin.
List 3 [See S.No.257 of the Schedule I]
(1) Braille writers and braille writing instruments
Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
Canes, Electronic aids like the Sonic Guide
Optical, Environmental Sensors
Arithmetic aids like the Taylor Frame (arithmetic and algebra types),
Cubarythm, Speaking or Braille calculator
Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
Drafting, Drawing aids, tactile displays
Specially adapted clocks and watches
(1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule
(2) Wheel chairs falling under heading No. 8
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of the blind
Assistive listening devices, audiometers
External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.
Schedule II – 6%
Schedule III – 9%
Schedule IV – 14%
Schedule V – 1.5%
Schedule VI – 0.125%
Explanation. – For the purposes of this notification,-
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.
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 fo
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ection 11 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 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 under section 9 of the Telangana Good and Services Tax Act, 2017 (Act No. 23 of 2017):-
Schedule
Explanation.- For the purposes of this Schedule,-
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.
The phrase “register
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ion.
2. This notification shall come into force with effect on and from the 1st day of July, 2017.
Notification No.3 /2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 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 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 the State tax leviable thereon under section 9 of the Telangana Good and Services Tax Act, 2017 (Act No.23 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
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m 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 of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be;
where the recipient of outward supply of goods,-
is a licensee, 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 of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, the following, namely, 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 petroleum ope
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icy, as the case may be;
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 of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply, the following, namely :-
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 :-
petroleum operations referred to in sub-clause (i) of clause (a) under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or
petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub- clause and containing, the name of such sub- contractor, or
petroleum operat
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, 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 Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over such transferee, at the time of such transfer, the following, namely:-
a certificate from a duly authorised officer of the Directorate
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 accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities.
All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships, drilling barge
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ontrol, 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.
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, gas or CBM and water injection including items forming part of the platforms/ installation and equipment required like process equipment, turbines, pumps, generators, compressors, primemovers, water makers, filters and filtering equipment, telemetery, telecommunication, tel
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n equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets.
Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system.
Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment.
X-band radar transponders, area surveillance system.
Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives
Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels.
Cathodic Protection Systems including anodes.
Technical drawings, maps, literature, data tapes, Operational and Maintenance Manuals required for petroleum or coal bed methane operations.
Sub-asse
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Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below 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, made by the person as specified in the corresponding entry in column (4), in respect of which the State tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:-
TABLE
Explanation. –
In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
The rules for the interpretation of the
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ng higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies):-
TABLE
Explanation. –
In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
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 on and from the 1st day of July, 2017.
NOTIFICATION No.6/2017-State Tax (Rate)
In exercise of the powers conferred by section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Counc
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e may be, as specified in the corresponding entry in column (2), from the whole of the State tax leviable thereon under Section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), namely:-
TABLE
Explanation. –
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).
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 on and from the 1st day of July, 2017.
NOTIFICATION No. 8/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 o
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Act, 2017 (Act No. 23 of 2017) (hereinafter referred to as the said Act), 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 intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the State tax leviable thereon under section 9 of the said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act.
2. This notification shall come into force with effect on and from the 1st day of July, 2017.
Notification No. 10/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of
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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 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
In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one thi
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cheme of classification of services (Annexure).
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.
Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-
credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and
credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section
(2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.
“informat
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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.
2. This notification shall come into force with effect on and from the 1st day of July, 2017.
Notification No. 12/2017- State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 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 (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding e
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rocessing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
“Agricultural 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;
“aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
“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.);
“approved vocational education course” means, –
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
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” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);
“brand ambassador” means a person engaged for promotion or marketing of 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;
“business entity” means any person carrying out business;
“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;
“Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);
“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
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for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
“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;
“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);
“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,
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, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government;
(za) “e-rickshaw” 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
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Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and 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
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d make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under 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 theWild 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;
all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
erection, commissioning or installation of plant, machinery or equipment or structures, whether pre
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vent,-
organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
organised –
by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
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;
by Central Civil Services Cultural and Sports Board;
as part of national games, by Indian Olympic Association; or
under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) “recognised sports body” means –
the Indian Olympic Association;
Sports Authority of India;
a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;
national sports promotion organisations recognised by the
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934);
(zzb) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zzc) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
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
of article 279A of the Constitution,
(zzg) “specified organisation” shall m
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zm) “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours;
(zzn) “trade union” has the same meaning as assigned to 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 (z) 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).
Explanation.- For the purposes of this notification,-
Reference to “Chapter”, “Sectio
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such services as specified in column (4) of the said Table:-
Table
Explanation.- For purpose of this notification,-
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;
“Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013;
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;
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 Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts.
2. This notification
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, the State Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Telangana Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Telangana Goods and Services Tax Act.
This notification shall come into force with effect on and from the 1st day of July, 2017.
Notification No. 16/2017-State Tax (Rate)
In exercise of the powers conferred by section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby specifies, –
United Nations or a specified international organisation; and
Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein,
for the purposes of the said section subject to the following conditions:-
United Nations or a specified international organisation shall be entitled to claim refun
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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 mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family;
that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,–
the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;
the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and
in the event of non-compliance of clause (I), the diplomatic or consular mission will pay back the refund amount paid to them;
in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomati
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sub-section (5) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator –
services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Telangana Goods and Services Tax Act.
Explanation.- For the purposes of this notification,-
“radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is
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Secretary, VAT Appellate Tribunal, Nampally,Hyderabad
The Director General, General Administration(Vigilance&Enforcement)Dept., Telangana State, B.R.K.R.Buildings, Hyderabad
Copy to:
The Accountant General, O/o the AG, Telangana State, Hyderabad. The Law (E) Department
The P.S. to the Addl. Principal Secretary to Hon’ble Chief Minister, Government of Telangana
The P.S. to Principal Secretary to Government (CT & Ex), Revenue Department Sf/Sc
//FORWARDED :: :: BY ORDER//
SECTION OFFICER
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)1.0303Fish, frozen, excluding fish fillets and other fish meat of heading 03042.0304Fish fillets and other fish meat (whether or not minced), frozen3.0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption4.0306Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in
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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 cocoa10.0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included11.0406Chena or paneer put up in unit container and bearing a registered brand name12.0408Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.13.0409Natural honey, put up in unit container and bearing a registered brand name14.0410Edible products of animal origin, not elsewhere specified or included
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)15.0502Pigs', hogs' or boa
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glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.21.0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.22.7Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower23.0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen24.0711Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption25.0713Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]26.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets2
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han coffee beans not roasted]36.0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]37.0903Maté38.0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta39.0905Vanilla40.0906Cinnamon and cinnamon-tree flowers41.0907Cloves (whole fruit, cloves and stems)42.0908Nutmeg, mace and cardamoms43.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]44.0910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices45.10All goods i.e. cereals, put up in unit container and bearing a registered brand name46.1001Wheat and meslin put up in unit container and bearing a registered brand name47.1002Rye put up in unit container and bearing a registered brand name48.1003Barley put up in unit container and bearing a registered brand name49.1004Oats put up in unit co
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of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]58.1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name59.1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit contain er and bearing a registered brand name60.1106 10 10Guar meal61.1106 10 90Guar gum refined split62.1109 00 00Wheat gluten, whether or not dried63.12All goods other than of seed quality64.1201Soya beans, whether or not broken other than of seed quality.65.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.66.1203Copra other than of seed quality67.1204Linseed, whether or not broken other than of seed quality.68.1205Rape or colza seeds, whether or not broken other than of seed quali
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ivum) of a kind used prima rily for human consumption, not elsewhere specified or included
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)75.1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]76.1301Compounded asafoetida commonly known as heeng77.1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)78.1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (ten du), betel leaves, Indian katha]79.1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified80.1508Ground-nut oil and its fractions, whether or not
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inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.89.1517Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 151690.1518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 151691.1701Beet sugar, cane sugar, khandsari sugar92.1702Palmyra sugar93.1801Cocoa beans whole or broken, raw or roasted
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)94.1802Cocoa shells, husks, skins and other cocoa waste95.1803Cocoa paste whether or not de-fatted96.1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker's wares97.1902Seviyan (vermicelli)98.1903Tapioca and substitutes therefor prepared from
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lets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]107.2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]108.2307Wine lees; argol109.2401Tobacco leaves110.2502Unroasted iron pyrites.111.2503[except 2503 00 10]Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil]112.2504Natural graphite.113.2505Natural sands of all kinds, whether or not colour
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one; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.122.2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square ) shape.123.2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]124.2516 [Except 2516 11 00, 2516 12 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.125.2516 11 00Granite crude or roughly trimmed126.2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in th
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lime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.132.2524Asbestos133.2525Mica, including splitting; mica waste.134.2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.135.2528Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3136.2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.137.2530Mineral substances not elsewhere specified or included.138.26 [other than 2619, 2620, 2621]All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or thei r compounds; other slag and ash, including seaweed ash (kelp); ash and
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(slag sand) from the manufacture of iron or steel157.27Bio-gas158.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal159.2702Lignite, whether or not agglomerated, excluding jet160.2703Peat (including peat litter), whether or not agglomerated161.2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon162.2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons163.2706Tar distilled from coal, from lignite or from peat164.2710Kerosene PDS165.2711 12 00, 2711 13 00, 2710 19 00Liquefied 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, Hindus tan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.166.28Thorium oxalate167.28Enriched KBF4 (enriched potassium fluroborate
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cription of Goods(1)(2)(3)186.3402Sulphonated castor oil, fish oil or sperm oil187.3605 00 10Handmade safety matches Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: – frame filling; dipping of splints in the composition for match heads; filling of boxes with matches; pasting of labels on match boxes, veneers or cardboards; packaging188.4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip189.4016Toy balloons made of natural rubber latex190.4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws191.4016Erasers192.4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not
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4801Newsprint, in rolls or sheets200.4823Kites201.4901Brochures, leaflets and similar printed matter, whether or not in single sheets202.5004 to 5006Silk yarn203.5007Woven fabrics of silk or of silk waste
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)204.5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool205.5105Wool and fine or coarse animal hair, carded or combed206.5106 to 5110Yarn of wool or of animal hair207.5111 to 5113Woven fabrics of wool or of animal hair208.5201 to 5203Cotton and Cotton waste209.5204Cotton sewing thread, whether or not put up for retail sale210.5205 to 5207Cotton yarn [other than khadi yarn]211.5208 to 5212Woven fabrics of cotton212.5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)213.5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)214.5303All goods i.e.
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ile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece225.64Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is ind elibly marked or embossed on the footwear itself.226.6901 00 10Bricks of fossil meals or similar siliceous earths227.6904 10 00Building bricks228.6905 10 00Earthen or roofing tiles229.7018Glass beads.230.84Pawan Chakki that is Air Based Atta Chakki231.8413, 8413 91Hand pumps and parts thereof232.8419 19Solar water heater and system233.8437Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)farm type machinery and parts thereof234.84 or 85Following renewable energy devices & parts for their manufacture Bio-gas plant Solar power based devic
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Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof242.8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing243.8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled244.8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.245.8803Parts of goods of heading 8802246.8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods247.8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products248.8904Tugs and pusher craft249.8905Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is su
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05 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles260.9603 10 00Broomsticks261.9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907262.9705Numismatic coins263.9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)1.01012100, 010129Live horses2.0202Meat of bovine animals, frozen and put up in unit containers3.0203Meat of swine, frozen and put up in unit containers4.0204Meat of sheep or goats, frozen and put up in unit containers5.0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers6.0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers7.0207Me
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a nuts]16.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried17.0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 818.1108Starches; inulin19.1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 150320.1502Fats of bovine animals, sheep or goats, other than those of heading 1503
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)21.1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared22.1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified23.1505Wool grease and fatty substances derived therefrom (including lanolin)24.1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified25.1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified o
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sh eggs32.1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved33.2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid34.2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid35.2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid36.2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 200637.2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200638.2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)39.2007Jams, 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
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a, mixture, chabena and similar edible preparations in ready for consumption form47.2202 90 10Soya milk drinks48.2202 90 20Fruit pulp or fruit juice based drinks49.2202 90 90Tender coconut water put up in unit container and bearing a registered brand name50.2202 90 30Beverages containing milk51.2515 12 10Marble and travertine blocks52.2516Granite blocks53.28Anaesthetics54.28Potassium Iodate55.28Steam56.28Micronutrients, 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, 198557.2801 20Iodine58.2847Medicinal grade hydrogen peroxide59.29Gibberellic acid60.3001Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsew
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retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale64.3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purpos es65.3006Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]66.3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers67.3103Mineral or chemical fertilisers
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es and film for x-ray for medical use77.3705Photographic plates and films, exposed and developed, other than cinematographic film78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.79.3818Silicon wafers80.3822All diagnostic kits and reagents81.3926Feeding bottles82.3926Plastic beads83.4007Latex Rubber Thread84.4014Nipples of feeding bottles85.4015Surgical rubber gloves or medical examination rubber gloves86.4107Leather 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 411487.4112Leather further prepared after tan ning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 411488.4113Leather further prepared after tanning or crusting, including parchme
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, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like94.4405Wood wool; wood flour95.4406Railway or tramway sleepers (cross-ties) of wood96.4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]97.4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood98.4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves99.4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood100.4420Wood marquetry and inlaid wood;
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nished arti cles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials104.4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah105.4701Mechanical wood pulp
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)106.4702Chemical wood pulp, dissolving grades107.4703Chemical wood pulp, soda or sulphate, other than dissolving grades108.4704Chemical wood pulp, sulphite, other than dissolving grades109.4705Wood pulp obtained by a combination of mechanical and chemical pulping processes110.4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material111.4707Recovered (waste and scrap) paper or paperboard112.4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch ta
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er, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (includin g square) sheets of any size120.4811Aseptic packaging paper121.4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery122.4819Cartons, boxes and cases of corrugated paper or paper board123.4820Exercise book, graph book, & laboratory note book and notebooks124.4823Paper pulp moulded trays125.48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets126.4904 00 00Music, printed or in manuscript, whether or not bound or illustrated127.4906 00 00Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)128.4907Unused
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nt cotton wool134.5602Felt, whether or not impregnated, coated, covered or laminated135.5603Nonwovens, whether or not impregnated, coated, covered or laminated136.5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics137.5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with te xtile thread), Imitation zari thread138.5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn139.5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics140.5608
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handloom147.5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806148.5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703149.5803Gauze, other than narrow fabrics of heading 5806150.5804Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006151.5805Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up152.5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)153.5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered154.5808Braids in the piece; ornamental
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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 foundations159.5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)160.5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902161.5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape162.5905Textile wall coverings163.5906Rubberised textile fabrics, other than those of heading 5902164.5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like165.5908Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular kn
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s 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 articles169.61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece170.62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece171.63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece172.6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)173.6602Walking-sticks, seat-sticks, whips, riding-crops and the like174.6603Parts, trimmings and accessories of articles of
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(including pruning knives), other than knives of heading 8208, and blades therefor188.8214Paper knives, Pencil sharpeners and blades therefor189.8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware190.8401Fuel elements (cartridges), non-irradiated, for nuclear reactors191.8408Fixed Speed Diesel Engines of power not exceeding 15HP192.8413Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow ve rtical pumps193.8414 20 10Bicycle pumps194.8414 20 20Other hand pumps195.8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps196.8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers197.8433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or
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orized209.8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712210.8716 20 00Self-loading or self-unloading trailers for agricultural purposes211.8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles212.90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips213.90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device214.9001Contact lenses; Spectacle lenses215.9002Intraocular lens216.9004Spectacles, corrective217.9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments218.9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments219.9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozon
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No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)227.9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)228.9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]229.9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]230.9506Sports goods other than articles and equipments for general physical exercise231.9507Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites232.9608Pens [other than Fountain pens, stylogra ph pens]233.9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk234.9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-cur
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ds and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state. Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)1.0402 91 10, 0402 99 20Condensed milk2.1107Malt, whether or not roasted3.1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.4.1404 90 10Bidi wrapper leaves (tendu)5.1404 90 50Indian katha6.1517 10All goods i.e. Margarine, Linoxyn7.1520 00 00Glycerol, crude; glycerol waters and glycerol lyes8.1521Vegetable waxes (ot
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5.1904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated wi th sugar or gur, commonly known as Murki]16.1905 [other than 1905 32 11, 1905 90 40]All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)17.2101 20All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate18.2103 90 10Curry paste19.2103 90 30Mayonnaise and salad dressings20.2103 90 40Mixed condiments and mixed seasoning21.2104Soups and broths and
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ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds30.2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste31.2707Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes ), Naphthelene32.2708Pitch and pitch coke, obtained from coal tar or from other mineral tars33.2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)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
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based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)39.28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]40.29All organic chemicals other than giberellic acid41.30Nicotine polacrilex gum42.3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers43.3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers44.3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers45.3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are c learly not to be used as fertilizers
S. No.Chapter / Heading / Su
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preparations as specified in Note 3 to this Chapter based on colour lakes51.3206Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined52.3207Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry53.3211 00 00Prepared driers54.3212Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retai l sale55.3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)56.3301Essential oils (terpeneless or not), including concretes
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mentha oil (DTMO), De- mentholised oil (DMO), Spearmint oil, Mentha piperita oil]58.3304 20 00Kajal pencil sticks59.3305 9011, 3305 90 19Hair oil60.3306 10 20Dentifices – Toothpaste61.3401 [except 340130]Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap62.3404Artificial waxes and prepared waxes63.3407Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gyp sum or calcium sulphate)64.3501Casein, caseinates and other casein derivatives; casein glues65.3502Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives66.3503Gelatin (incl
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tric detonators73.3605Matches (other than handmade safety matches [3605 00 10])74.3701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)75.3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed76.3703Photographic paper, sensitised, unexposedpaperboardandtextiles,77.3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films79.3707Chemical preparations for photographic uses (other than varnishes, glues, adhesives and simi lar preparations); unmixed products for pho
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807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch87.3808Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar products88.3809Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or inclu ded89.3810Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods90.3812Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxid
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ting of mixtures of natural products), not elsewhere specified or included
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)98.3825Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]99.3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals100.3901 to 3913All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, al kyd 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 Ch apter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (
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osures, of plastics109.3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics110.3925Builder' s wares of plastics, not elsewhere specified111.3926PVC Belt Conveyor, Plastic Tarpaulin112.4002Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)113.4003Reclaimed rubber in primary forms or in plates, sheets or strip114.4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom115.4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip116.4006Other forms (for example, ro
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han hard rubber [other than Surgical gloves]124.4202School satchels and bags other than of leather or composition leather125.4202 12 10Toilet cases126.4202 22 10Hand bags and shopping bags, of artificial plastic material127.4202 22 20Hand bags and shopping bags, of cotton128.4202 22 30Hand bags and shopping bags, of jute129.4202 22 40Vanity bags130.4202 29 10Handbags of other materials excluding wicker work or basket work
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)131.4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.132.4302Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303133.4304Artificial fur and articles thereof134.4403Wood in the rough135.4407Wood sawn or chipped136.4408Sheets for veneer
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ock cork bottom144.4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork145.4803Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decor ated or printed, in rolls or sheets146.4806 [Except 4806 20 00, 4806 40 10]Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)147.4809Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets148.4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-c
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ize or shape; handkerchiefs, cleansing tissues, towels, table c loths, 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 fibres154.4820Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]155.4821Paper or paperboard labels of all kinds, whether or not printed156.4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)157.4823Other paper, paperboard, cellulose wadding an
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with outer soles of rubber, plastics, leather or composition leather and uppers of leather169.6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials170.6405Other footwear171.6406Parts 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 thereof172.6501Hat-forms, hat bodies and hoods of f elt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt173.6502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed174.6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed175.6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in stri
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s and articles of heat-insulating, sound-insulating or sound- absorbing mineral materials, other than those o f heading 6811 or 6812 or chapter 69181.6810Pre cast Concrete Pipes182.6811Articles of asbestos-cement, of cellulose fibre-cement or the like183.6902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths184.6903Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths185.6906Salt Glazed Stone Ware Pipes186.6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china187.6912Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]188.7001Cullet and other waste and scrap of glass; glass in the mass18
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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 diameter195.7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)196.7201Pig iron and spiegeleisen in pigs, blocks or other primary forms197.7202Ferro-alloys198.7203Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms199.7204Ferrous waste and scrap; remelting scrap ingots of iron or steel200.7205Granules and powders, of pig iron, spiegeleisen, iron or steel201.7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)202.7207Semi-finished products of iron or non-alloy steel203.7208 to 7212All flat-rolled products of iron or non-alloy steel204.7213 to 7215All bars and rods, of i
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, 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 rails217.7303Tubes, pipes and hollow profiles, of cast iron218.7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel219.7305Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel220.7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel221.7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel222.7308Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock €‘ gates, towers, lattice masts, roofs, roofing frame €‘ works, doors and windows and their
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itemDescription of Goods(1)(2)(3)227.7313Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel228.7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel229.7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90230.7316Anchors, grapnels and parts thereof, of iron or steel231.7317Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper232.7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel233.7319Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in th
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ct ures of stainless steel (excluding utensils), Articles of clad metal239.7401Copper mattes; cement copper (precipitated copper)240.7402Unrefined copper; copper anodes for electrolytic refining241.7403Refined copper and copper alloys, unwrought
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)242.7404Copper waste and scrap243.7405Master alloys of copper244.7406Copper powders and flakes245.7407Copper bars, rods and profiles246.7408Copper wire247.7409Copper plates, sheets exceeding 0.12.5 mmandstrip,ofathickness248.7410Copper foils249.7411Copper tubes and pipes250.7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)251.7413Stranded wires and cables252.7415Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and simila r articles, of copper253.74
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[Except 7610 10 00]Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures272.7611Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment273.7612Aluminium casks, drums, cans, boxes, etc.274.7613Aluminium containers for compressed or liquefied gas275.7614Stranded wires and cables276.7616Other articles of aluminium277.7801Unwrought lead278.7802Lead waste and scrap279.7804Lead plates, sheets, strip an
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294.8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)croppers, perforating punches and similar hand tools295.8204Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles296.8205Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with framework s297.8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale298.8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, m
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le-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal307.8309Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles,
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)threaded bungs, bung covers, seals and other packing accessories, of base metal308.8311Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated b ase metal powder, used for metal spraying309.8401Nuclear reactors; isotopes separationmachineryandapparatusfor310.8402Steam or other vapour generati
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lid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances319.8417Industrial or laboratory furnaces and ovens, including incinerators, non-electric320.8419 20Medical, surgical or laboratory sterilizers321.8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor322.8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)323.8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or w rapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [
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438Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils331.8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard332.8440Book-binding machinery, including book-sewing machines333.8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds334.8442Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polish ed)
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)335.8443Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than
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or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of t his heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)341.8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats342.8451Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics343.
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ding 8458350.8460Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of hea ding 8461351.8461Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included352.8462Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine- tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above353.8463Other machine-tools for working metal, or cermets, without removing material354.8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for c
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unting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash regi sters360.8471Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included361.8472Perforating or stapling machines (staplers), pencil sharpening machines362.8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472363.8474Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral f uels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundr
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valves369.8482Ball bearing, Roller Bearings370.8486Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapt er; parts and accessories371.8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter372.8501Electric motors and generators (excluding generating sets)373.8502Electric generating sets and rotary converters374.8503Parts suitable for use solely or principally with the machines of heading 8501 or 8502375.8504Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)376.8505Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding device
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8380.8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;381.8521Video recording or reproducing apparatus, whether or not incorporating a video tuner382.8523Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37383.8525Closed-circuit television (CCTV)384.8528Computer monitors not exceeding 17 inches, Set top Box for Television (TV)385.8532Electrical capacitors, fixed, variable or adjustable (pre-set)386.8533Electrical resistors (including rheostats and potentiometers), other than heating resistors387.8534 00 00Printed Circuits388.8535Electrical apparat
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s; Optical Fiber396.8545Carbon electrodes
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)397.8546Electrical insulators of any material398.8548Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter399.8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]400.8703Cars for physically handicapped persons, subject to the following conditions: an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and the buyer of the car gives an affidavit that he shall not dispose of the car for a perio
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g parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)410.9003Frames and mountings for spectacles, goggles or the like, and parts thereof411.9004Spectacles [other than corrective]; goggles and the like, corrective, protective or other412.9016Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]413.9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter414.9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)415.9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and p
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14 or 9015; stroboscopes420.9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X €‘ ray, cosmic or other ionis ing radiations421.9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)Chapter; profile projectors422.9032Automatic regulating or controlling instruments and apparatus423.9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90424.9103Clocks with watch movements, excluding clocks of heading 9104425.9105Other clocks426.9109Clock movements, complete and assembled427.9114Other clock parts428.9110Complete clock movements, unassembled or partly assembled (movement sets); incomple
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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 articles437.9403Bamboo furniture438.9404Coir mattresses, cotton pillows, mattress and quilts439.9406Prefabricated buildings440.9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)441.9506Swimming pools and padding pools
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)442.9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks443.9603 [other than 9603 10 00]Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared kno
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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: industrial plant, irrigation project, power project, mining project, project for the exploration for oil or other minerals, and such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi- finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.452.9802Laboratory chemicals453.Any ChapterGoods which are not speci
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s and wafers coated with chocolate or containing chocolate8.2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee9.2106Food 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 dextr ine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder10.2106 90 20Pan masala11.2202 90 90Other non-alcoholic beverages12.2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured13.2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]14.2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
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d used for finishing leather23.3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings24.3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like25.3303Perfumes and toilet waters26.3304Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]27.3305 [other than 3305 9011, 3305 90 19]All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]28.3306 [
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3402Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 340132.3403Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease trea tment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals33.3405Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparation
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emovers41.3819Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals42.3820Anti-freezing preparations and prepared de-icing fluids43.3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)44.3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics45.3926 [other than 3926 40 11, 3926 90 10]Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]46.4011New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor ty
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es, 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 su ch materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials exc luding wicker work or basket work]53.4203Articles of apparel and clothing accessories, of leather or of composition leather54.4205Other articles of leather or of composition leather55.4206Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons56.4303Articles of apparel, clothing accessories and other articles of furskin57.4304Articles of artificial fur58.4410Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated wi
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ol or other animal hair or other textile materials, prepared for use in making wigs or the like68.6704Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included69.6801Setts, curbstones and flagstones, of natural stone (except slate)70.6802Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippin gs and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone71.6803Worked slate and articles of slate or of agglomerated slate72.6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)73.6808Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, parti
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(for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combin ed with textiles or other materials78.6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials79.6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included80.6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths81.6904Ceramic flooring blocks, support or filler tiles and the like82.6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods83.6906Ceramic pipes, conduits, guttering and pipe fittings84.6907Ceramic flags and paving, hearth or wall
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but not otherwise worked92.7006 00 00Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials93.7007Safety glass, consisting of toughened (tempered) or laminated glass94.7008Multiple-walled insulating units of glass95.7009Glass mirrors, whether or not framed, including rear-view mirrors96.7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)97.7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked98.7016Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar
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copper104.7419Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00105.7610 10 00Doors, windows and their frames and thresholds for doors106.7615All goods other than utensils i.e. sanitary ware and parts thereof107.8212Razors and razor blades (including razor blade blanks in strips)108.8214Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]109.8302Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal110.8303Armoured or reinforced safes, st
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ly with the engines of heading 8407 or 8408117.8413Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displ acement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]118.8414Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters119.8415Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated120.8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415121.8419Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Press
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xtinguishers125.8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)126.8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)127.8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machin es and road rollers128.8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers129.8443Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or wi thout print head assembly and ink spray nozzle130.8450Household or laun
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cluding pulley blocks; clutches and shaft couplings (including universal joints)136.8484Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical sea ls137.8504Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]138.8506Primary cells and primary batteries139.8507Electric accumulators, including separators therefor, whether or not rectangular (including square)140.8508Vacuum cleaners
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)141.8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508142.8510Shavers, hair clippers and hair-removing appliances, with self- contained electric motor143.8511Electrica
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-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545147.8517ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]148.8518Single loudspeakers, mounted in their enclosures [8518 21 00], Audio- frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]149.8519Sound recording or reproducing apparatus150.8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521151.8525Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]152.8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus153.8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound r
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uits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables159.8537Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517160.8539Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]161.8544Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]162.8545Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery
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lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)168.8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705169.8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705170.8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]171.8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the fo regoing vehicles172.8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles173.8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars174.8714Parts and acce
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and reducers183.9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens184.9011Compound optical microscopes, including those for photomicrography cinephot omicrography or microprojection185.9012Microscopes other than optical microscopes; diffraction apparatus186.9013Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)187.9014Direction finding compasses; other navigational instruments and appliances188.9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders189.9016Electric or electronic ba
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h clock or watch movement or with synchronous motor (for example, time registers, time-recorders)196.9107Time switches with clock or watch movement or with synchronous motor197.9108Watch movements, complete and assembled198.9110Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements199.9111Watch cases and parts thereof200.9112Cases for other than clocks, and parts thereof201.9113Watch straps, watch bands and watch bracelets, and parts thereof202.9114Other watch parts203.9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments204.9202Other string musical instruments (for example, guitars, violins, harps)205.9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs206.9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, marac
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; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or n ot covered214.9405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe cified or included215.9504Video games consoles and Machines216.9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes217.9506Articles and equipment for general physical exercise, gymnastics, athletics218.9508Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]219.9601Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal car
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16Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations225.9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners226.9618Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing227.9804All dutiable articles intended for personal use228.-Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Of ficial Gazette by the organising State, whichever is higher. Explanation 2.- “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also. Organising state has the same m eaning as
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porarily strung for convenience of transport [othe r than Unworked or simply sawn or roughly shaped]
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)5.7105Dust and powder of natural or synthetic precious or semi-precious stones6.7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form7.7107Base metals clad with silver, not further worked than semi-manufactured8.7108Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form9.7109Base metals or silver, clad with gold, not further worked than semi- manufactured10.7110Platinum, unwrought or in semi-manufactured forms, or in powder form11.7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured12.7112Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used princ
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es2.0102Live bovine animals3.0103Live swine4.0104Live sheep and goats5.0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.6.0106Other live animal such as Mammals, Birds, Insects7.0201Meat of bovine animals, fresh and chilled.8.0202Meat of bovine animals frozen [other than frozen and put up in unit container]9.0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]10.0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]11.0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]12.0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]13.0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [ other than frozen and put up in unit container]14.0208O
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d.22.0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.23.0307Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than c rustaceans and molluscs, live, fresh or chilled.24.0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.25.0401Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk26.0403Curd; Lassi; Butter milk27.0406Chena or paneer, other than put up in unit containers and bearing a registered brand name;28.0407Birds' eggs, in shell, fresh, preserved or cooked29.0409Natural honey, other than put up in unit container and bearing a registered brand name30.0501Human hair, unworked, whether or not washed or scoured; waste of human hair31.0506All goods i.e. Bones and horn-cores,
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r vegetables, fresh or chilled.44.0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.45.0713Dried leguminous vegetables, shelled, whether or not skinned or split.46.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.47.0801Coconuts, fresh or dried, whether or not shelled or peeled48.0801Brazil nuts, fresh, whether or not shelled or peeled49.0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled50.0803Bananas, including plantains, fresh or dried51.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.52.0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, inclu
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han in processed form65.1001Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)66.1002Rye [other than those put up in unit container and bearing a registered brand name]67.1003Barley [other than those put up in unit container and bearing a registered brand name]68.1004Oats [other than those put up in unit container and bearing a registered brand name]69.1005Maize (corn) [other than those put up in unit container and bearing a registered brand name]70.1006Rice [other than those put up in unit container and bearing a registered brand name]71.1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]72.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]73.1101Wheat or meslin flour [other than those put up in unit conta
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ity.82.1204Linseed, whether or not broken, of seed quality.83.1205Rape or colza seeds, whether or not broken, of seed quality.84.1206Sunflower seeds, whether or not broken, of seed quality.85.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.86.1209Seeds, fruit and spores, of a kind used for sowing.87.1210Hop cones, fresh.
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)88.1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.89.1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.90.1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the
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era101.2202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name102.2302, 2304, 2305, 2306, 2308, 2309Aquatic 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 cake103.2501Salt, all types104.2716 00 00Electrical energy105.2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002106.3002Human Blood and its components107.3006All types of contraceptives108.3101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]109.3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta110.3825Municipal waste, sewage sludge, clinical waste111.3926Plastic bangles112.4014Condoms and contraceptives113.4401Firewood or fuel wood
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)114.4402Wood charcoal (inclu
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sed but not spun132.5305Coconut, coir fibre133.63Indian National Flag134.6703Human hair, dressed, thinned, bleached or otherwise worked135.6912 00 40Earthen pot and clay lamps136.7018Glass bangles (except those made from precious metals)137.8201Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge s hears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.138.8445Amber charkha139.8446Handloom [weaving machinery]140.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles141.8803Parts of goods of heading 8801142.9021Hearing aids143.92Indigenous handmade musical instruments144.9603Muddhas made of sarkanda and phool bahari jhadoo145.9609Slate pencils and chalk sticks146.9610 00 00Slates147.9803Passenger baggage148.Any chapt
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3)(5)1.Any ChapterGoods specified in the List annexed to this Table required in connection with: Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or Petroleum operations under taken under specified contracts, or Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or Coal bed meth ane operations undertaken under specified contracts under the Coal Bed Methane Policy.2.5%1
Condition No.Conditions1.If,- (a) the goods are supplied to,- (i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the “licensee”)or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken
S. No.Tar
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to 5113Woven fabrics of wool or of animal hair8.5208 to 5212Woven fabrics of cotton9.5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn10.5407, 5408Woven fabrics of manmade textile materials11.5512 to 5516Woven fabrics of manmade staple fibres12.60Knitted or crocheted fabrics [All goods]13.8601Rail locomotives powered from an external source of electricity or by electric accumulators14.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof15.8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 860416.8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)17.8605Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelle
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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)9-(ii) composite supply of works contract as defined in clause 119 of section 2 of Telangana Goods and Services Tax Act, 20179-(iii) construction services other than (i) and (ii) above.9-4Section 6Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services5Heading 9961Services in wholesale trade. Explanation -This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negot
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her 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 hu ndred 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 wi thout excluding any discount offered on the published charges for such unit.6-(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or per mit or by whatever name called to serve alcoholic liquor for human consumption.9-(iv) Supply, by way of or as part of any service or
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ess than seven th ousand 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 ame nities, but without excluding any discount offered on the published charges for such unit.9-(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a pr emises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.9-(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other com
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ed belongings by- air conditioned contract carriage other than motorcab; air conditioned stage carriage; radio taxi. Explanation .- “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).2.5Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)](iii) Transport of passengers, with or without accompanied belongings, by air in economy class.2.5Provided that credit of input tax charged on goods used in supplying the service has
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vided 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 service(ii) Transport of goods in a vessel.2.5Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)](iii) 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 and2.5Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
issues consignment note, by whatever name called.[Please refer to Explanation no. (iv)](iv) Transport of goods in containers by rail by any person other than Indian Railways.6-(v) Goods transport serv
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ting services in transport other than (i) above.9-12Heading 9968Postal and courier services.9-13Heading 9969Electricity, gas, water and other distribution services.9-14Section 7Financial and related services; real estate services; and rental and leasing services.15Heading 9971 (Financial and related services)(i) Services provided by a foreman of a chit fund in relation to chit. Explanation .- (a) “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender6Provided that credit of input tax charged on goods used in suppl ying the service has not been taken [Please refer to Explanation no. (iv)]
or in such other manner as
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ion or enterprise engaged in or offering to engage in aircraft operations; “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published t ime table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis acc ording to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.2.5Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)](v) Financial and related services other than9
(i), (ii), (iii), and (iv) above.-16Heading 9972Real estate services.9-17Heading 9973 (Leasing or rental services, with or without operator)(i) Tempor
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ods and Services Act, 2017. Explanation .- “operato r” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published ti me table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; “scheduled air cargo service” means air2.5Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.(vi) Leasing or rental services, w ith or without operator, other than (i), (ii), (iii), (iv) and (v) abov
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ce has not been taken [Please refer to Explanation no. (iv)] The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a
tour including the charges of accommodation and transportation required for such a tour.(ii) Support services other than (i) above9-24Heading 9986Support services to agriculture, forestry, fishing, animal husbandry. Explanation . – “Support services to agriculture, forestry, fishing, animal husbandry” mean – Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; supply of fa
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b work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.(ii) Support services to mining, electricity, gas and water distribution.9-25Heading 9987Maintenance, repair and installation (except construction) services.9-26Heading 9988 ( Manufacturing services on physical inputs (goods) owned by others )Services by way of job work in relation to- Printing of newspapers; Textile yarns (other than of man-made fibres) and textile fabrics; Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other p recious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Printing of books (including Braille books), journals and periodicals; Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975
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ion 9Community, Social and Personal Services and other miscellaneous services29Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services.9-30Heading 9992Education services.9-31Heading 9993Human health and social care services.9-32Heading 9994Sewage and waste collection, treatment and disposal and other environmental protection services.9-33Heading 9995Services of membership organisations.9-34Heading 9996 (Recreational, cultural and sporting services)(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.9-(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.9-(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, r
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ion services of other residential buildings such as old age homes, homeless shelters, hostels and the like7995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings8995414Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings9995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings10995416Construction services of other buildings nowhere else classified11995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered a
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involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above22Group 99543Site preparation services
23995431Demolition services24995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches25995433Excavating and earthmoving services26995434Water well drilling services and septic system installation services27995435Other site preparation services nowhere else classified28995439Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above29Group 99544Assembly and erection of prefabricated constructions30995441Installation, assembly and erection services of prefabricated buildings31995442Installation, assembly and erection services of other prefabricated structures and constructions32995443Installation services of all types of street furnitu
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ying services48995463Heating, ventilation and air conditioning equipment installation services49995464Gas fitting installation services50995465Insulation services51995466Lift and escalator installation services52995468Other installation services nowhere else classified53995469Services involving repair, alterations, additions, replacements, maintenance of the installations covered above54Group 99547Building completion and finishing services55995471Glazing services56995472Plastering services57995473Painting services58995474Floor and wall tiling services59995475Other floor laying, wall covering and wall papering services60995476Joinery and carpentry services61995477Fencing and railing services62995478Other building completion and finishing services nowhere else classified
63995479Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above64Section 6Distributive Trade Services ; Accommodation, Food and Beverage Service; Tran
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rovided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food82996332Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food83996333Services provided in canteen and other similar establishments84996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions85996335Catering services in trains, flights and the like86996336Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators87996337Other contract food services88996339Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified89Heading 9964Passenger transport services90Group 99641Local transport and sightseeing transportation services of passengers91996411Local land transport services of passengers by railways, metr
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ruise Ships and the like103996425Domestic/ international scheduled air transport services of passengers104996426Domestic/ international non-scheduled air transport services of passengers105996427Space transport services of passengers106996429Other long-distance transportation services of passengers nowhere else classified107Heading 9965Goods Transport Services108Group 99651Land transport services of Goods109996511Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles110996512Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like111996513Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline112996519Other land transport services of goods nowhere else classified113Group 99652Water
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ental services of other transport vehicles nowhere else classified with or without operator125Heading 9967Supporting services in transport126Group 99671Cargo handling services127996711Container handling services128996712Customs house agent services129996713Clearing and forwarding services
130996719Other cargo and baggage handling services131Group 99672Storage and warehousing services132996721Refrigerated storage services133996722Bulk liquid or gas storage services134996729Other storage and warehousing services135Group 99673Supporting services for railway transport136996731Railway pushing or towing services137996739Other supporting classifiedservicesforrailwaytransportnowhereelse138Group 99674Supporting services for road transport139996741Bus station services140996742Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services141996743Parking lot services142996744Towing services for commercial and private vehicles1439967
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rvices nowhere else classified159Heading 9968Postal and courier services160Group 99681Postal and courier services161996811Postal services including post office counter services, mail box rental services162996812Courier services163996813Local delivery services164996819Other Delivery Services nowhere else classified165Heading 9969Electricity, gas, water and other distribution services166Group 99691Electricity and gas distribution services167996911Electricity transmission services168996912Electricity distribution services169996913Gas distribution services170Group 99692Water distribution and other services171996921Water distribution services172996922Services involving distribution of steam, hot water and air conditioning supply and the like173996929Other similar services174Section 7Financial and related services; real estate services; and rental and leasing services
175Heading 9971Financial and related services176Group 99711Financial services (except investment banking, insurance services
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ces196997143Motor vehicle reinsurance services197997144Marine, aviation and other transport reinsurance services198997145Freight reinsurance services199997146Other property reinsurance services200997149Other non-life reinsurance services201Group 99715Services auxiliary to financial services (other than to insurance and pensions)202997151Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services203997152Brokerage and related securities and commodities services including commodity exchange services204997153Portfolio management services except pension funds205997154Trust and custody services206997155Services related to the administration of financial markets207997156Financial consultancy services208997157Foreign exchange services209997158Financial transactions processing and clearing house services210997159Other services auxiliary to financial services211Group 99716Services auxiliary to insurance and pensions212997161Ser
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t basis229997222Building sales on a fee or commission basis or on contract basis230997223Land sales on a fee or commission basis or on contract basis231997224Real estate appraisal services on a fee or commission basis or on contract basis232Heading 9973Leasing or rental services with or without operator233Group 99731Leasing or rental services concerning machinery and equipment with or without operator234997311Leasing or rental services concerning transport equipments including containers, with or without operator235997312Leasing or rental services concerning agricultural machinery and equipment with or without operator236997313Leasing or rental services concerning construction machinery and equipment with or without operator237997314Leasing or rental services concerning office machinery and equipment (except computers) with or without operator238997315Leasing or rental services concerning computers with or without operators239997316Leasing or rental services concerning telecommunicatio
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tual property and similar products251997331Licensing services for the right to use computer software and databases252997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
253997333Licensing services for the right to reproduce original art works254997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals255997335Licensing services for the right to use research and development products256997336Licensing services for the right to use trademarks and franchises257997337Licensing services for the right to use minerals including its exploration and evaluation258997338Licensing services for right to use other natural resources including telecommunication spectrum259997339Licensing services for the right to use other intellectual property products and other resources nowhere else classified260Section 8Business and Production Services261Heading 9981Research and deve
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originals in biotechnology276998144Research and development originals in computer related sciences277998145Research and development originals in other fields nowhere else classified278Heading 9982Legal and accounting services279Group 99821Legal services280998211Legal advisory and representation services concerning criminal law281998212Legal advisory and representation services concerning other fields of law282998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights283998214Legal documentation and certification services concerning other documents284998215Arbitration and conciliation services285998216Other legal services nowhere else classified286Group 99822Accounting, auditing and bookkeeping services287998221Financial auditing services288998222Accounting and bookkeeping services289998223Payroll services290998224Other similar services nowhere else classified291Group 99823Tax consultancy and preparation services
29299823
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g and landscape architectural services306998321Architectural advisory services307998322Architectural services for residential building projects308998323Architectural services for non-residential building projects309998324Historical restoration architectural services310998325Urban planning services311998326Rural land planning services312998327Project site master planning services313998328Landscape architectural services and advisory services314Group 99833Engineering services315998331Engineering advisory services316998332Engineering services for building projects317998333Engineering services for industrial and manufacturing projects318998334Engineering services for transportation projects319998335Engineering services for power projects320998336Engineering services for telecommunications and broadcasting projects321998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects322998338Engineering services for other project
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ng space in print media (except on commission)342998364Sale of television and radio advertising time343998365Sale of internet advertising space344998366Sale of other advertising space or time (except on commission)345Group 99837Market research and public opinion polling services346998371Market research services347998372Public opinion polling services348Group 99838Photography and videography and their processing services349998381Portrait photography services350998382Advertising and related photography services351998383Event photography and event videography services352998384Specialty photography services353998385Restoration and retouching services of photography354998386Photographic and videographic processing services355998387Other photography and videography and their processing services nowhere else classified356Group 99839Other professional, technical and business services357998391Specialty design services including interior design, fashion design, industrial design and other specia
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ng and video conferencing over the internet378998429Other internet telecommunications services nowhere else classified379Group 99843On-line content services380998431On-line text based information such as online books, newspapers, periodicals, directories and the like381998432On-line audio content382998433On-line video content383998434Software downloads
384998439Other on-line contents nowhere else classified385Group 99844News agency services386998441News agency services to newspapers and periodicals387998442Services of independent journalists and press photographers388998443News agency services to audiovisual media389Group 99845Library and archive services390998451Library services391998452Operation services of public archives including digital archives392998453Operation services of historical archives including digital archives393Group 99846Broadcasting, programming and programme distribution services394998461Radio broadcast originals395998462Television broadcast originals396998463Radi
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her security services nowhere else classified420Group 99853Cleaning services421998531Disinfecting and exterminating services422998532Window cleaning services423998533General cleaning services424998534Specialised cleaning services for reservoirs and tanks425998535Sterilisation of objects or premises (operating rooms)426998536Furnace and chimney cleaning services427998537Exterior cleaning of buildings of all types428998538Cleaning of transportation equipment429998539Other cleaning services nowhere else classified430Group 99854Packaging services431998540Packaging services of goods for others432998541Parcel packing and gift wrapping433998542Coin and currency packing services434998549Other packaging services nowhere else classified
435Group 99855Travel arrangement, tour operator and related services436998551Reservation services for transportation437998552Reservation services for accommodation, cruises and package tours438998553Reservation services for convention centres, congress centres a
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try, fishing, mining and utilities455Group 99861Support services to agriculture, hunting, forestry and fishing456998611Support services to crop production457998612Animal husbandry services458998613Support services to hunting459998614Support services to forestry and logging460998615Support services to fishing461998619Other support services to agriculture, hunting, forestry and fishing462Group 99862Support services to mining463998621Support services to oil and gas extraction464998622Support services to other mining nowhere else classified465Group 99863Support services to electricity, gas and water distribution466998631Support services to electricity transmission and distribution467998632Support services to gas distribution468998633Support services to water distribution469998634Support services to distribution services of steam, hot water and air- conditioning supply470Heading 9987Maintenance, repair and installation (except construction) services471Group 99871Maintenance and repair servi
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r services of furniture486998725Repair services of bicycles487998726Maintenance and repair services of musical instruments488998727Repair services for photographic equipment and cameras489998729Maintenance and repair services of other goods nowhere else classified490Group 99873Installation services (other than construction)491998731Installation services of fabricated metal products, except machinery and equipment492998732Installation services of industrial, manufacturing and service industry machinery and equipment493998733Installation services of office and accounting machinery and computers494998734Installation services of radio, television and communications equipment and apparatus495998735Installation services of professional medical machinery and equipment, and precision and optical instruments496998736Installation services of electrical machinery and apparatus nowhere else classified497998739Installation services of other goods nowhere else classified498Heading 9988Manufacturing
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ices517998841Coke and refined petroleum product manufacturing services518998842Chemical product manufacturing services
519998843Pharmaceutical product manufacturing services520Group 99885Rubber, plastic and other non-metallic mineral product manufacturing service521998851Rubber and plastic product manufacturing services522998852Plastic product manufacturing services523998853Other non-metallic mineral product manufacturing services524Group 99886Basic metal manufacturing services525998860Basic metal manufacturing services526Group 99887Fabricated metal product, machinery and equipment manufacturing services527998871Structural metal product, tank, reservoir and steam generator manufacturing services528998872Weapon and ammunition manufacturing services529998873Other fabricated metal product manufacturing and metal treatment services530998874Computer, electronic and optical product manufacturing services531998875Electrical equipment manufacturing services532998876General-purpose machinery m
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media, on a fee or contract basis550Group 99892Moulding, pressing, stamping, extruding and similar plastic manufacturing services551998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services552Group 99893Casting, forging, stamping and similar metal manufacturing services553998931Iron and steel casting services554998932Non-ferrous metal casting services555998933Metal forging, pressing, stamping, roll forming and powder metallurgy services556Group 99894Materials recovery (recycling) services, on a fee or contract basis557998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis558998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
559Section 9Community, social and personal services and other miscellaneous services560Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services561Group 99911Administrative services of the governm
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afety affairs nowhere else classified576Group 99913Administrative services related to compulsory social security schemes577999131Administrative services related to sickness, maternity or temporary disablement benefit schemes578999132Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees579999133Administrative services related to unemployment compensation benefit schemes580999134Administrative services programmesrelatedtofamily andchild allowance581Heading 9992Education services582Group 99921Pre-primary education services583999210Pre-primary education services584Group 99922Primary education services585999220Primary education services586Group 99923Secondary Education Services587999231Secondary education services, general588999232Secondary education services, technical and vocational589Group 99924Higher education services590999241Higher education services, general591999242Higher edu
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her human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like613Group 99932Residential care services for the elderly and disabled614999321Residential health-care services other than by hospitals615999322Residential care services for the elderly and persons with disabilities616Group 99933Other social services with accommodation617999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse618999332Other social services with accommodation for children619999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse620999334Other social services with accommodation for adults621Group 99934Social services without accommodation for the elderly and disabled622999341Vocational rehabilitation services623999349Other social services without accommodation for the elderly and disabled nowhere else classified624Group 99935Other social servic
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999433Non-hazardous waste treatment and disposal services642Group 99944Remediation services643999441Site remediation and clean-up services644999442Containment, control and remediation servicesmonitoringservices andother site645999443Building remediation services646999449Other remediation services nowhere else classified647Group 99945Sanitation and similar services648999451Sweeping and snow removal services649999459Other sanitation services nowhere else classified650Group 99949Others651999490Other environmental protection services nowhere else classified652Heading 9995Services of membership organisations653Group 99951Services furnished by business, employers and professional organisations Services654999511Services furnished by business and employers organisations655999512Services furnished by professional organisations656Group 99952Services furnished by trade unions657999520Services furnished by trade unions658Group 99959Services furnished by other membership organisations659999591Relig
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999622Performing arts event production and presentation services678999623Performing arts facility operation services679999629Other performing arts and live entertainment services nowhere else classified680Group 99963Services of performing and other artists681999631Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like682999632Services of authors, composers, sculptors and other artists, except performing artists
683999633Original works of authors, composers and other artists except performing artists, painters and sculptors684Group 99964Museum and preservation services685999641Museum and preservation services of historical sites and buildings686999642Botanical, zoological and nature reserve services687Group 99965Sports and recreational sports services688999651Sports and recreational sports event promotion and organisation services689999652Sports and recreational sports facility operation services6
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and barbers services710999722Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services711999723Physical well-being services including health club and fitness centre712999729Other beauty treatment services nowhere else classified713Group 99973Funeral, cremation and undertaking services714999731Cemeteries and cremation services715999732Undertaking services716Group 99979Other miscellaneous services717999791Services involving commercial use or exploitation of any event718999792Agreeing to do an act719999793Agreeing to refrain from doing an act720999794Agreeing to tolerate an act721999795Conduct of religious ceremonies or rituals by persons722999799Other services nowhere else classified723Heading 9998Domestic services724Group 99980Domestic services725999800Domestic services both part time and full time726Heading 9999Services provided by extraterritorial organisations and bodies727Group 99990Services provided by extraterritorial organisations and bodies7
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r governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.NilNil5Chapter 99Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.NilNil6Chapter 99Services by the Central Government, State Government, Union territory orNilNil
local authority excluding the following services— services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; services in relation to an aircraft or a vesse l, inside or outside the precincts of a port or an airport; transport of goods or passengers; or any service, other than services covered under entries (a) to (c) above, provided to business entities.7Chapter 99Services provided by the Central Government, State Government, Union
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e Department of Posts by way of speed post, express parcel post, life insurance, and agency servicesNilNil
provided to a person other than the Central Government, State Government, Union territory; in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; of transport of goods or passengers.9Chapter 99Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; services in relation to an aircraft or a vess el, inside or outside the precincts of a port or an airport; transport of goods or passengers: Provided further that in case where continuous supply of service, as def
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f renting of residential dwelling for use as residence.NilNil13Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9Services by a person by way of- conduct of any religious ceremony; renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a t rust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- renting of rooms where charges are one thousand rupees or more per day; renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; renting of shops or other spaces for business or commer
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ty scheme airport, against consideration in the form of viability gap fun ding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.Ni lNil17Heading 9964Service of transportation of passengers, with or without accompanied belongings, by— railways in a class other than— first class; or an air-conditioned coach; metro, monorail or tramway; inland waterways; public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and metered cabs or auto rickshaws (including e-rickshaws).NilNil18Heading 9965Services by way of transportation of goods- by road except the services of— a goods transportation agency; a courier agency; by inland waterways.NilNil19Heading 9965Services by way of transportation of goods by an aircraft from a place outside In
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, salt and food grain including flour, pulses and rice; organic manure; newspaper or magazines registered with the Registrar of Newspapers; relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or defence or military equipments.NilNil22Heading 9966 or Heading 9973Services by way of giving on hire – to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or to a goods transport agency, a means of transportation of goods.NilNil23Heading 9967Service by way of access to a road or a bridge on payment of toll charges.NilNil24Heading 9967 or Heading 9985Services by way of loading, unloading, packing, storage or warehousing of rice.NilNil25Heading 9969Transmission or distribution of electricity by an electricity transmission or distribution utility.NilNil26Heading 9971Services by the Reserve Bank of India.NilNil27Heading 9971Services by way of— extending deposits, loans or advances in so far as
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8 (34 of 1948).NilNil31Heading 9971Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).NilNil32Heading 9971Services 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).NilNil33Heading 9971Services 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.NilNil34Heading 9971Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. — For the purposes of thi
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d Crop Insurance; Central Sector Scheme on Cattle Insurance; Universal Health Insurance Scheme; Rashtriya Swasthya Bima Yojana; Coconut Palm Insurance Scheme; Pradhan Mantri Suraksha BimaYojna; Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).NilNil36Heading 9971 or Heading 9991Services of life insurance business provided under following schemes- Janashree Bima Yojana; Aam Aadmi Bima Yojana; Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees; Varishtha Pension BimaYojana; Pradhan Mantri JeevanNilNil
JyotiBimaYojana; Pradhan Mantri Jan DhanYogana; Pradhan Mantri Vaya Vandan Yojana.37Heading 9971 or Heading 9991Services by way of collection of contribution under the Atal Pension Yojana.NilNil38Heading 9
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years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units.NilNil42Heading 9973 or Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1 st Apr il, 2016, on payment of licence fee or spectrum user charges, as the case may be.NilNil43Heading 9973Services of leasing of assets (rolling stock assets including wagons, coaches, locos)NilNil
by the Indian Railways Finance Corporation to Indian Railways.44Heading 9981Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and a period of three years has not elapsed from the date of en
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9983Services by a veterinary clinic in relation to health care of animals or birds.NilNil47Heading 9983 or Heading 9991Services 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;NilNil
(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.48Heading 9983 or any other Heading of Chapter 99Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Techno logy, Government of India or bio- incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.NilNil49Hea
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l Olympics Bharat; by the Central Civil Services Cultural and Sports Board; as part of national games, by the Indian Olympic Association; orNilNil
(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.54Heading 9986Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; supply of farm labour; processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, tr imming, 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; renting or leasing of agro
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vided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.NilNil59Heading 9999Services by a foreign diplomatic mission located in India.NilNil60Heading 9991Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.NilNil61Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.NilNil62Heading 9991 or Heading 9997Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local autho
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ory 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.66Heading 9992Services provided – by an educational institution to its students, faculty and staff; to an educational institution, by way of,- transportation of students, faculty and staff; catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; security or cleaning or house- keeping services performed in such educational institution; services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-s chool education and education up to higher secondary school or equivalent.NilNil67Heading 9992Services provided by the Indian Institutes of Managem
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d by the Sector Skill Cou ncil or the National Skill Development Corporation; a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- the National Skill Development Programme implemented by the National Skill Development Corporation; or a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or any other Scheme implemented by the Nation al Skill Development Corporation.NilNil70Heading 9983 or Heading 9985 or Heading 9992Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.NilNil71Heading 9992Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational
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blic conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.NilNil77Heading 9995Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – as a trade union; for the provision of carrying out any activi ty which is exempt from the levy of Goods and service Tax; or up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential co mplex.NilNil78Heading 9996Services by an artist by way of a performance in folk or classical art forms of- music, or dance, or theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.NilNil79Heading 9996S
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es Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or any co-operative society established by or under any law; or any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Telangana Goods and Services Tax Act; or any body corporate established, by or under any law; or any partnership firm whether registered or notGoods Transport Agency (GTA)Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or 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 pa rt of India; or any co-operative society established by or under any law; or any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Telangana Goods and Services Tax Act or any body corporate established, by or under any law; or any partnership fi
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rsonAny body corporate or partnership firm located in the taxable territory.Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, – renting of immovable property, and services specified below- services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; ser vices in relation to an aircraft or a vessel, inside or outside the precincts of aCentral Governme nt, State Governme nt, Union territory or local authorityAny business entity located in the taxable territory.
port or an airport; (iii) transport of goods or passengers.Services supplied by a director of a company or a body corporate to the said company or the body corporate.A director of a company or a body corporateThe company or a body corporate located in the taxable territory.Services supplied b
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