CGST Rate Schedule u/s 9(1) – notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
01/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Superseded vide Notification No. 9/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 673 (E).- In exercise of the powers conferred by sub-section (1) of section 9 312[and sub-section (5) of section 15] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central 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
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chilled] 460[, pre-packaged and labelled]]
3.
133[***]
4.
133[***]
5.
133[***]
6.
133[***]
7.
0401
Ultra High Temperature (UHT) milk
8.
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.
0403
407[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]
461[9A
0403
Curd, Lassi, Butter milk, pre-packaged and labelled]
10.
0404
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
11.
0406
Chena or paneer 462[, pre-packaged and labelled]
12.
0408
Birds' eggs, not in shell,
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waste of these products.
19.
0508
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20.
0510
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
21.
0511
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22.
7
Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
313[
********
********
]
25.
0713
Dried leguminous vegetables, shelled, whether or not skinned or split 464[, pre-packaged and labelled]
26.
0714
136[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and simil
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trus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.
0901
6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.
0902
Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37.
0903
Maté
38.
0904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39.
0905
Vanilla
40.
0906
Cinnamon and cinnamon-tree flowers
41.
0907
Cloves (whole fruit, cloves and stems)
42.
0908
Nutmeg, mace and cardamoms
43.
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper 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 othe
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ing 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58.
1105
Meal, powder, 135[Flour] flakes, granules and pellets of potatoes 467[, pre-packaged and labelled]
59.
1106
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713 ]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 467[, pre-packaged and labelled]
60.
138[***]
61.
18[ 0713 ]
Guar gum refined split
62.
1109 00 00
Wheat gluten, whether or not dried
63.
12
All goods other than of seed quality
64.
1201
Soya beans, whether or not broken other than of seed quality.
65.
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66.
1203
Copra 139[***]
67.
1204
Linseed, whether or not broken other than of seed quality.
68.
1205
Rape or colza seeds, whether or not broke
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t stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75.
1301
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76.
1301
Compounded asafoetida commonly known as heeng
242[76A
13
Tamarind kernel powder]
77.
1401
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
78.
141[1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]
242[78A
1404 or 3305
Mehendi paste in c
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fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.]
88.
1516
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89.
1517
Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90.
1518
Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
91.
1701
Beet sugar, cane sugar, 142[***]
468[91A
1701 or 1702
521[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-pac
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ed or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled]
557[98B.
1904
Fortified Rice Kernel (FRK)]
99.
1905
Pizza bread
105[99A
1905 or 2106
Khakhra, plain chapatti or roti]
524[99B.
1905
Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]
100.
1905 40 00
Rusks, toasted bread and similar toasted products
45[100A
2106
Roasted Gram] 135[idli/dosa batter, chutney powder]
101.
2106 90
Sweetmeats
105[101A
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 470[, other than those pre-packaged and labelled]]
102.
2201 90 10
Ice and snow
266[102 A
2207
516[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]]
103.
2301
454A[Flours, meals and pellets, of meat or
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her solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 47[***]
107.
2306
410[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]
108.
2307
Wine lees; argol
525[108A.
2309
Fish soluble paste]
109.
2401
Tobacco leaves
110.
2502
Unroasted iron pyrites.
111.
144[2503
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur]
112.
2504
Natural graphite.
113.
2505
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.
2506
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115.
2507
Kaolin and other kaolinic cla
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6802
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use]
314[123A
2515 11 00
Marble and travertine, crude or roughly trimmed]
124.
2516 [Except 2516 11 00, 2516 12 00]
Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
125.
2516 11 00
Granite crude or roughly trimmed
126.
2517
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.
2518
411
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y trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135.
2528
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 135[calculated on dry weight]
136.
2529
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.
2530
Mineral substances not elsewhere specified or included.
385[138. *
**
*]
385[139. *
**
*]
385[140. *
**
*]
385[141. *
**
*]
385[142. *
**
*]
385[143. *
**
*]
385[144. *
**
*]
385[145. *
**
*]
385[146. *
**
*]
385[147. *
**
*]
385[148. *
**
*]
149.
2611
Tungsten ores and concentrates.
150.
2612
Uranium or thorium ores and concentrates.
151.
2613
Molybdenum ores and concentrates.
152.
2614
Titanium ores and concentrates.
153.
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.
2616
Preci
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opane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 243[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
242[165A
540[2711 12 00, 2711 13 00, 2711 19 10]
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
169.
28
Nuclear fuel
170.
2805 11
Nuclear grade sodium
268[170A
2809
Fertilizer grade phosphoric acid]
171.
2845
Heavy water and other nuclear fuels
172.
2853
Compressed air
173.
30
Insulin
174.
3002, 3006
Animal or Human Blood Vaccines
175.
30
Diagnostic kits for detection of all types of hepatitis
176.
30
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
Medica
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irrigator kit, sleeves, belt, micro-pore tapes]
182.
3101
All goods i.e. animal or vegetable fertilisers or organic fertilisers 473[, pre-packaged and labelled.]
1[182A
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers]
183.
32
Wattle extract, quebracho extract, chestnut extract
184.
3202
Enzymatic preparations for pre-tanning
185.
3307 41 00
49[Agarba
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pared), whether or not dehaired or split
193.
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194.
4103
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195.
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196.
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197.
4106
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
474[197A
**
**]
474[197B
**
**]
474[197C
**
**]
474[197D
**
**]
474[197E
**
**]
198.
4401
Wood in chips or particles; sawdust and wood was
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sale
210.
5205 to 5207
Cotton yarn [other than khadi yarn]
211.
5208 to 5212
Woven fabrics of cotton
212.
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213.
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214.
5303
All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215.
5305 to 5308
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 269[, including coir pith compost 475[, pre-packaged and labelled]]
216.
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
217.
5407, 5408
Woven fabrics of manmade textile materials
218.
5512 to 5516
Woven fabrics of manmade staple fibres
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222.
272[61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece]
223.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224.
355[63 [other than 6305 32 00, 6305 33 00, 6309]]
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece]
135[224A
246[6309 or 6310]
Worn clothing and other worn articles; rags]
453[225
**
**]
320[225A
6602 00 00
Walking-sticks including seat sticks
455[225B
**
**]
455[226
**
**]
455[227
**
**]
455[228
**
**]
105[228A
7001
Cullet or other waste or scrap of glass]
229.
7018
Glass beads.
476[230.
**
**]
135[230A
8407 10 00, 8411
Aircraft engines]
231.
8413, 8413 91
Hand pumps and parts thereof
476[232.
**
**]
476[233.
**
**]
388[234. *
**
*]
476[234A.
**
**]
349[234B
8504
Charger or charging station for Electric
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payloads]
414[244
8802 or 8806
Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]
245.
415[8807]
415[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.
8904
Tugs and pusher craft
249.
8905
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250.
8906
Other vessels, including warships and lifeboats other than rowing boats
251.
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
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xceeding Rs. 1000 per piece]
135[257B
9401 10 00
Aircraft seats]
258.
415[9405]
Kerosene pressure lantern
259.
9405 91 00, 9405 92 00 or 9405 99 00
Parts of kerosene pressure lanterns including gas mantles
148[259A
382[9503]
Toy balloons made of natural rubber latex
259B
9507
Fishing hooks
259C
9601
Worked corals other than articles of coral]
56[260.
9603 [other than 9603 10 00]
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]
261.
9704
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262.
9705
Numismatic coins
263.
9804
Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
57[263A
Any Chapter
Rosaries, prayer beads or Hawan samagri]
105[264
Any cha
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globin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(7
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ase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra
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rum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
(174) Intravenous amino acids
(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
(179) Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
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able Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainide
(221) Tri-iodothyronine
(222) Triethylene Tetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) X-ray diagnostic agents, the following:-
(a) Propylidone
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229) Zoledronic Acid
(230) Anti-Haemophilic Factors Concentrate (VIII and IX)
383[(231). Diethylcarbamazine]
389[(232). Pembrolizumab (Keytruda)]
552[(233) Trastuzumab Deruxtecan
(234) Osimertinib
(235) Durvalumab]
List 2 [See S.No.181 of the Schedule I]
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PA
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es, gauge blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches
(B) (1) 478[****]
(2) Wheel chairs falling under heading No. 87.13 of the First Schedule
390[(3) Retro fitment kits for vehicles used by the disabled]
(C) Artificial electronic larynx and spares thereof
(D) Artificial electronic ear (Cochlear implant)
(E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientati
= = = = = = = =
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= = = = = = = =
02 99 20
Condensed milk]
12.
0405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13.
0406
Cheese
14.
0801
Brazil nuts, dried, whether or not shelled or peeled 151[***]
15.
0802
417[Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]
16.
0804
109[Dates (soft or hard), figs, pineapples, avocados, guavas 479[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried.]
10[16A
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.]
17.
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 110[dried fruit
= = = = = = = =
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= = = = = = = =
mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516]
27.
1518
420[Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included]
28.
1601
421[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]
29.
1602
422[Other prepared or preserved meat, meat offal, blood or insects]
30.
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic inver
= = = = = = = =
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= = = = = = = =
gar or acetic acid
35.
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36.
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37.
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39.
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
40.
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roaste
= = = = = = = =
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= = = = = = = =
a and similar edible preparations in ready for consumption form [other than roasted gram], 481[, pre-packaged and labelled]
135[46A
2106 90 91
Diabetic foods]
242[46B
2201
Drinking water packed in 20 litres bottles]
47.
11[2202 99 10]
Soya milk drinks
48.
12[2202 99 20]
518[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]]
425[49.
**
**]
50.
14[2202 99 30]
Beverages containing milk
51.
2515 12 10
Marble and travertine blocks
52.
2516
Granite blocks
53.
28
Anaesthetics
54.
28
Potassium Iodate
55.
28
Steam
56.
246A[28 or 38]
Micronutrients, which are covered under 28[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57.
2801 20
Iodine
135[57A
2804 40 10
Medical grade oxygen]
275[*
***
*]
58.
2847
Medicinal grade hydrogen pe
= = = = = = = =
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= = = = = = = =
ments
63.
3004
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64.
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
65.
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental ha
= = = = = = = =
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= = = = = = = =
d developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
242[78A
3808
The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan]
79.
3818
Silicon wafers
80.
3822
All diagnostic kits and reagents
242[80A
3826
391[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]
373[80AA
**
**]
81.
3926
Feeding bottles
82.
3926
Plastic beads
83.
4007
Latex Rubber Thread
84.
4014
Nipples of feeding bottles
85.
4015
Surgical rubber gloves or medical examination rubber gloves
64[85A
4016
Rubber bands]
484[85B
4107
Leather further prepared af
= = = = = = = =
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;
87.
157[***]
88.
157[***]
89.
158[4202 22 20
Hand bags and shopping bags, of cotton
90.
4202 22 30
Hand bags and shopping bags, of jute]
91.
4203
Gloves specially designed for use in sports
92.
44 or any Chapter
The following goods, namely: –
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues
65[92A
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]]
93.
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
94.
4405
Wood wool; wood flour
95.
4406
Railway or tramway sleep
= = = = = = = =
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= = = = = = = =
ornaments, of wood; wooden articles of furniture not falling in Chapter 94
101.
4421
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
324[101A
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
101B
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
101C
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]
325[
= = = = = = = =
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= = = = = = = =
paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
115.
4806 20 00
Greaseproof papers
116.
4806 40 10
Glassine papers
117.
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
118.
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
119.
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
485[120.
**
**]
121.
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or
= = = = = = = =
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= = = = = = = =
f textile materials and articles thereof; such as Absorbent cotton wool 242[[except cigarette filter rods]]
134.
5602
Felt, whether or not impregnated, coated, covered or laminated
135.
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
136.
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137.
5605
528[Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-
(i) real zari thread (gold) and silver thread combined with textile thread
(ii) imitation zari thread or yarn known by any name in trade parlance]
138.
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille
= = = = = = = =
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= = = = = = = =
hether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 277[except the items covered in 219 in Schedule I]
278[*
***
*]
148.
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149.
5803
Gauze, other than narrow fabrics of heading 5806
150.
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
151.
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
152.
160[***]
153.
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
154.
5808
69[Braid
= = = = = = = =
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= = = = = = = =
01
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159.
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160.
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161.
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162.
5905
Textile wall coverings
163.
5906
Rubberised textile fabrics, other than those of heading 5902
164.
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165.
5908
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandes
= = = = = = = =
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= = = = = = = =
d commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169.
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece
170.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
171.
161[63[other than 6309]
Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]
454[171A1
64
Footwear of sale value not exceeding Rs. 1000 per pair.]
328[171A
6305 32 00
Flexible intermediate bulk containers]
70[327
= = = = = = = =
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imilar siliceous earths
176D
6904 10 00
Building bricks
176E
6905 10 00
Earthen or roofing tiles]
330[*
*****
*]
373[177A
**
**]
73[177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china]
73[177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china]
73[177D
6913
Statues and other ornamental articles.]
178.
7015 10
Glasses for corrective spectacles and flint buttons
179.
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
180.
7310 or 7326
519[Mathematical boxes, geometry boxes and colour boxes]
542[180A
7310, 7323, 7612, or 7615
Milk cans made of Iron, Steel, or Aluminium]
181.
7317
Animal shoe nails
182.
7319
Sewing needles
183.
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
543[183A
7321 or 8516
Solar cookers]
184.
7323
Table, kitchen or other h
= = = = = = = =
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rinklers; drip irrigation system including laterals; mechanical sprayers]
196.
8432
454B[Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 135[; Parts [8432 90]]
197.
8433
454B[Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 491[parts thereof]]
492[198.
**
**]
199.
8436
454B[Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 544[; parts thereof]]
200.
8452
163[Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines]
201.
8479
Composting Machines
394[201A
84, 85 or 94
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
= = = = = = = =
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= = = = = = = =
ed by defence, police and paramilitary forces etc.
492[205.
**
**]
395[205A. *
**
*]
395[205B. *
**
*]
395[205C. *
**
*]
395[205D. *
**
*]
395[205E. *
**
*]
395[205F. *
**
*]
395[205G. *
**
*]
395[205H. *
**
*]
206.
351[***
**]
281[206A
87
Fuel Cell Motor Vehicles]
207.
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
135[207A
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]
208.
8712
Bicycles and other cycles (including delivery tricycles), not motorised
209.
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210.
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
211.
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212.
90 or any other Chapter
Blood glucose monitoring system (Glucom
= = = = = = = =
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= = = = = = = =
a or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
135[222A
9403
Furniture wholly made of bamboo, cane or rattan]
223.
9404
Coir products [except coir mattresses]
224.
9404
Products wholly made of quilted textile materials
76[224A
9404
Cotton quilts of sale value exceeding Rs. 1000 per piece]
225.
428[9405]
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
492[226.
**
**]
492[227.
**
**]
228.
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229.
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230.
9506
Sports goods other than articles
= = = = = = = =
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= = = = = = = =
nd, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques]
237.
9702
Original engravings, prints and lithographs
238.
9703
Original sculptures and statuary, in any material
239.
9705
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240.
9706
Antiques of an age exceeding one hundred years
241.
9804
Other Drugs and medicines intended for personal use
375[242.
**
**]
404[243.
**
**]
Schedule III – 9%
S. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
167[***]
2.
1107
Malt, whether or not roasted
3.
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified,
= = = = = = = =
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= = = = = = = =
peanut chikki, sesame chikki,til chikki, til patti, til revdi, sugar makhana, 252[groundnut sweets, gajak and sugar boiled confectionery]]]
135[12A
1804
Cocoa butter, fat and oil
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
12C
1806
Chocolates and other food preparations containing cocoa]
13.
170[1901 [other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included
[other than mixes and doughs for the preparation of bakers' wares 536[of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]]]
= = = = = = = =
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= = = = = = = =
of these extracts, essences or concentrates or with a basis of coffee]
17.
2101 20
All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18.
173[***]
19.
173[***]
20.
173[***]
21.
2104
Soups and broths and preparations therefor; homogenised composite food preparations
22.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
23.
2106
174[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]
24.
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 242[[other than Drinking water packed in 20 litres
= = = = = = = =
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= = = = = = = =
nganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
26G
2603
Copper ores and concentrates
26H
2604
Nickel ores and concentrates
26I
2605
Cobalt ores and concentrates
26J
2606
Aluminium ores and concentrates
26K
2607
Lead ores and concentrates
26L
2608
Zinc ores and concentrates
26M
2609
Tin ores and concentrates
26N
2610
Chromium ores and concentrates]
27.
175[***]
28.
2619
530[Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag]
29.
2620
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30.
2621
176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]
135[30A
2706
493[Tar distilled from coal, from
= = = = = = = =
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= = = = = = = =
adiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
35.
2712
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
36.
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37.
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38.
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-back
= = = = = = = =
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= = = = = = = =
tives (other than Wattle extract, quebracho extract, chestnut extract)
47.
3202
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
48.
3203
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49.
3204
Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50.
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51.
3206
Other colouring matter; preparations as sp
= = = = = = = =
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= = = = = = = =
d for finishing leather]
53.
3211 00 00
Prepared driers
54.
3212
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
105[54A
3213
179[Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]
286[54B
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like]
494[54C
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]
55.
180[***]
56.
3301
Essential oils (terpeneless or not), including concretes an
= = = = = = = =
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= = = = = = = =
l]
135[57A
3303
Perfumes and toilet waters]
58.
181[3304
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
59.
182[3305
253[Preparations for use on the hair [except Mehendi pate in Cones]]
60.
183[3306
Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]]
135[60A
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]
61.
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= = = = = = = =
textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals]
62.
3404
Artificial waxes and prepared waxes
135[62A
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404]
63.
3407
116[Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]
64.
3501
Casein, caseinates and oth
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glues or adhesives, not exceeding a net weight of 1 kg
70.
3507
Enzymes, prepared enzymes
71.
3601
Propellant powders
135[71A
3602
Prepared explosives, other than propellant powders; such as Industrial explosives]
72.
3603
432[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]
135[72A
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]
380[73.
**
**]
135[73A
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters]
74.
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than f
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tural mineral products; animal black, including spent animal black
82.
3803 00 00
Tall oil, whether or not refined
83.
3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84.
3805
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
85.
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86.
3807
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
87.
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 242[[other than bio-pesticides men
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i-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
135[90A
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
90B
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers]
91.
3815
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
92.
3816
Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
93.
3817
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
94.
3818
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]
135[94A
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70%
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ll goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms
101.
3914
Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
398[101A
3915
Waste, Parings and Scrap, of Plastics.]
102.
117[***]
103.
3916
Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise w
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hold articles and hygienic or toilet articles, of plastics
110.
3925
Builder's wares of plastics, not elsewhere specified
111.
3926
185[Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]
112.
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
113.
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
114.
4004
118[Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]
115.
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116.
4006
Other forms (for
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, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]
123.
4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
186[123A
4016
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]
135[123B
4017
Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material]
124.
4202
187[Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and sim
= = = = = = = =
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Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.
132.
4302
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303
135[132A
4303
Articles of apparel, clothing accessories and other articles of furskin]
133.
4304
189[Artificial fur and articles thereof]
134.
4403
Wood in the rough
135.
4407
Wood sawn or chipped
136.
4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]
137.
4409
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, groo
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421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
138.
44 or any Chapter
Resin bonded bamboo mat board, with or without veneer in between
139.
44 or any Chapter
Bamboo flooring tiles
140.
81[***]
141.
4501
Waste cork; crushed, granulated or ground cork
333[*
****
***
*
****
***
*
****
***]
145.
4803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
146.
4806 [Except 4806 20 00, 4806 40 10]
Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147.
4809
Carbon paper, self-copy paper and other copying or
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[other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153.
4818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
545[153A
4819 (except 4819 10, 4819 20)
All Goods
(other than Cartons, boxes and cases of, –
(a) corrugated paper or paper board;or
(b) non-corrugated paper or paper board)]
154.
4820
Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), f
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d postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips). 496[; Cheques, loose or in book form]
157C.
4908
Transfers (decalcomanias).
157D.
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
157E.
4910
Calendars of any kind, printed, including calendar blocks.
157F.
4911
Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced
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rubber or plastics
168.
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169.
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170.
6405
Other footwear
171.
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
172.
6501
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), 83[of felt [other than textile caps]]
173.
6502
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.
6504 00 00
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
175.
6505
190[Other he
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ding 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 288[except the items covered in Sl. No. 123 in Schedule I]
177F
6803
Worked slate and articles of slate or of agglomerated slate]
178.
6804
Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials
179.
6805
Natural or artificial abrasive powder or grain, on a base of textile material
= = = = = = = =
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Articles of asbestos-cement, of cellulose fibre-cement or the like
135[182A
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
182B
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
182C
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
182D
6815
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere spe
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he like, whether or not on a backing; finishing ceramics
185B
6909
Ceramic wares for laboratory, hemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
185C
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
185D
6914
Other ceramic articles]
186.
84[***]
187.
85[***]
188.
124[***]
189.
7002
Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
135[189A
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189B
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189C
7005
Float g
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hen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
135[191A
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked]
192.
7015
Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
135[192A
7016
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms]
193.
7017
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
194.
7018
Imitation pea
= = = = = = = =
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5
Granules and powders, of pig iron, spiegeleisen, iron or steel
201.
7206
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202.
7207
Semi-finished products of iron or non-alloy steel
203.
7208 to 7212
All flat-rolled products of iron or non-alloy steel
204.
7213 to 7215
All bars and rods, of iron or non-alloy steel
205.
7216
Angles, shapes and sections of iron or non-alloy steel
206.
7217
Wire of iron or non-alloy steel
207.
7218
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
208.
7219, 7220
All flat-rolled products of stainless steel
209.
7221, 7222
All bars and rods, of stainless steel
210.
7223
Wire of stainless steel
211.
7224
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
212.
7225, 7226
All flat-rolled products of other alloy steel
213.
7227, 7228
All bars and rods of other alloy steel.
214.
7229
Wire o
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= = = = = = = =
closed), of iron or steel
221.
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.
7308
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]
223.
7309
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
224.
7310
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), o
= = = = = = = =
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= = = = = = = =
iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
232.
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
233.
7319
33[***] knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
234.
7320
Springs and leaves for springs, of iron and steel
235.
7321
194[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves 547[,wood burning stoves of iron or steel, and solar cookers]]]
135[235A
7322
Radiators for central heating, not electrically heated, and parts ther
= = = = = = = =
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= = = = = = = =
ing 34[0.15 mm]
248.
7410
Copper foils
249.
7411
Copper tubes and pipes
250.
7412
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.
7413
Stranded wires and cables
252.
7415
Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
135[252A
7418
All goods [other than table, kitchen or other household articles of copper; Utensils]
253.
197[7419
289[Other articles of copper [other than Brass Kerosene Pressure Stove]]]
254.
7501
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
255.
7502
Unwrought nickel
256.
7503
Nickel waste and scrap
257.
7504
Nickel powders and flakes
258.
7505
Nickel bars, rods, profiles and wire
259.
7506
Nickel plates, sheets, strip and foil
2
= = = = = = = =
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ubes and the like, prepared for use in structures]
272.
7611
Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
273.
7612
Aluminium casks, drums, cans, boxes, etc. 548[; other than Milk cans made of Aluminium]
274.
7613
Aluminium containers for compressed or liquefied gas
275.
7614
200[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]
135[275A
7615
All goods [other than table, kitchen or other household articles, of aluminium; Utensils 549[; Milk cans made of Aluminium]]]
276.
7616
Other articles of aluminium
277.
7801
Unwrought lead
278.
7802
Lead waste and scrap
279.
7804
Lead plates, sheets, strip and foil; lead powders and flakes
280.
7806
Other articles of lead (including sanitary fixtures and Indian lead seals)
281.
790
= = = = = = = =
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utting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.
8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296.
8205
Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
297.
8206
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
298.
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling
= = = = = = = =
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= = = = = = = =
sugar tongs and similar kitchen or tableware]
303.
8301
Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
105[303A
201[8302
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal]
135[303B
8303
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
303C
8304
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
303D
8305
Fittings for loose-leaf binders
= = = = = = = =
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= = = = = = = =
of heading 9405]
308.
8311
Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
105[308A
84
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B
84 or 85
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps.]
309.
8401
Nuclear reactors; machinery and apparatus for isotopes separation
310.
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
311.
8403
Central heating
= = = = = = = =
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= = = = = = = =
for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]
317B
8414
436[Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]]
503[317C
8414 20 10
Bicycle pumps
317D
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps]
318.
8416
Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319.
8417
Industrial or laboratory furnaces and ovens, including incinerators, non-electric
290[319A
8418
Refrigerators, freezers and other refrigerating or freezing equi
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
[8422 90]
[other than 8422 11 00, 8422 19 00]
Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
324.
8423
204[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds]
325.
8424
256[groundnut sweets and gajakMechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mecha
= = = = = = = =
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= = = = = = = =
8425 to 8430
504[328A
8433
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]
328B
8434
Milking machines and dairy machinery]
329.
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
505[329A
8437
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof]
330.
8438
438[Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils]
331.
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
332.
8440
Book-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g textile yarns for use on the machines of heading 8446 or 8447
338.
8446
Weaving machines (looms)
339.
8447
Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.
8448
Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
341.
8449
Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats
292[341A
8450
Household or laundry-type washing machines, including machines which both wash and dry;]
34
= = = = = = = =
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= = = = = = = =
ron beam, ionic-beam or plasma arc processes
347.
8457
Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348.
8458
Lathes (including turning centres) for removing metal
349.
8459
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
350.
8460
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351.
8461
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
352.
8462
439[Machine-Tools (Including Pres
= = = = = = = =
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= = = = = = = =
nes; tool holders for any type of tool, for working in the hand
357.
8467
Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
358.
8468
Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
359.
8470
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
360.
8471
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
361.
8472
207[Other office machines (for example, hectograph or stencil duplicating machines, addressing mach
= = = = = = = =
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= = = = = = = =
atic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines]
365.
8477
Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
135[365A
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]
366.
8479
208[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]]
367.
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368.
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.
8482
Ball bearing, Roller Bearings
105[369A
848
= = = = = = = =
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= = = = = = = =
ining electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
506[371A
84 or 85
E-waste
Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]
372.
8501
Electric motors and generators (excluding generating sets)
373.
8502
Electric generating sets and rotary converters
374.
8503
Parts suitable for use solely or principally with the machines of heading 8501 or 8502
375.
8504
210[Electrical transformers, static converters (for example, rectifiers) and inductors 352[, other than charger or charging station for Electrically operated vehicles]]
376.
8505
Electro-magnets; permanent magnets and articles intended to become permanent magnets af
= = = = = = = =
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= = = = = = = =
equipment of heading 8512]
377.
8514
Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
378.
8515
Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
294[378A
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for 550[domestic purposes [other than solar cookers];] electric heating resistors,
= = = = = = = =
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= = = = = = = =
ouch-Sensitive Screens]
442[383
8525 or 8806
Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]
135[383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock]
295[383C
8528
Television set (including LCD or LED television) of screen size not exceeding 337[32 inches];]
384.
8528
88[Computer monitors not exceeding 338[32 inches]] inches, Set top Box for Television (TV)
135[384A
8529
Parts suitable for use solel
= = = = = = = =
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= = = = = = = =
atus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables
388B
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517]
389.
8538
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
390.
8539
443[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 508[****]]
391.
8540
Thermionic, cold cathode or photo-cathode valves and
= = = = = = = =
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= = = = = = = =
ns and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes]
397.
8546
Electrical insulators of any material
135[397A
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material]
398.
445[8548 or 8549]
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
401[398A
8601
Rail locomotives powered from an external source of electricity or by electric accumulators.
398B
8602
Other rail locomotives; locomo
= = = = = = = =
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= = = = = = = =
ways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.]
399.
8609
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
242[399A
8702
Buses for use in public transport which exclusively run on Bio-fuels]
400.
8703
364[Following motor vehicles of length not exceeding 4000 mm, namely: –
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that 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 shall be used by the persons with orthopedic physical disability in accordance with the guideline
= = = = = = = =
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= = = = = = = =
Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles];]
404.
8801
Balloons and dirigibles, gliders and other non-powered aircraft
405.
8804
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
406.
8805
Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
509[406A
8807
Parts of goods of heading 8801]
407.
8908 00 00
Vessels and other floating structures for breaking up
408.
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
409.
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts
= = = = = = = =
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= = = = = = = =
r; negatoscopes; projection screens
411F
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
411G
9012
Microscopes other than optical microscopes; diffraction apparatus
411H
9013
446[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]
411-I
9014
Direction finding compasses; other navigational instruments and appliances
411J
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]
412.
9016
219[Balances of a sensitivity of 5 cg or better, with or without weights]
413.
9017
510[Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for ex
= = = = = = = =
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= = = = = = = =
, and any combination of these instruments
416.
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
417.
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
418.
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419.
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
cluding clocks of heading 9104
135[424A
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]
425.
9105
Other clocks
135[425A
9106
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
425B
9107
Time switches with clock or watch movement or with synchronous motor
425C
9108
Watch movements, complete and assembled]
426.
9109
Clock movements, complete and assembled
427.
9114
220[Other clock or watch parts]
428.
9110
221[Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]
135[428A
9111
Watch cases and parts thereof]
429.
9112
222[Clock cases and cases of a similar type for other goods of this chapter, and parts thereof]
135[429A
9113
Watch
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ample, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds]
430.
9301
Military weapons other than revolvers, pistols
431.
9303
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
432.
9304
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
433.
9305
Parts and accessories of articles of headings 9301 to 9304
434.
9306
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
435.
= = = = = = = =
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= = = = = = = =
h any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]]
135[438A
9405
448[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; 511[****]]]
439.
9406
Prefabricated buildings
440.
9503
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
340[440A
9504
Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alle
= = = = = = = =
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= = = = = = = =
,
9606 30
Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.
9603 [other than 9603 10 00]
Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]
444.
9604 00 00
Hand sieves and hand riddles
445.
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
446.
365[***
*]
447.
9608
402[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of
= = = = = = = =
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= = = = = = = =
other lay figures; automata and other animated displays, used for shop window dressing]
450.
9620 00 00
Monopods, bipods, tripods and similar articles
451.
9801
All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw mat
= = = = = = = =
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= = = = = = = =
of
452K
8708 92 00
Silencer assembly for tractors and parts thereof
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
452M
8708 94 00
Steering wheels and its parts thereof for tractor
452N
8708 99 00
Hydraulic and its parts thereof for tractors
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.]
135[452P
Any Chapter
Permanent transfer of Intellectual Property (IP) right 405[****]]
348[452Q
Any chapter
Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, publish
= = = = = = = =
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= = = = = = = =
this notification.]
453.
Any Chapter
Goods which are not specified in Schedule I, II, IV, V or VI
Schedule IV – 14%
S. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
538[****]
2.
227[***]
3.
227[***]
4.
227[***]
5.
227[***]
6.
227[***]
7.
227[***]
8.
227[***]
9.
227[***]
10.
2106 90 20
Pan masala
11.
227[***]
12.
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
366[12A.
22029990
Caffeinated Beverages]
403[12B
2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.]
13.
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14.
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
15.
2403
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” o
= = = = = = = =
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= = = = = = = =
p;
40.
227[***]
41.
227[***]
42.
227[***]
43.
227[***]
44.
227[***]
45.
227[***]
46.
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 227A[rear tractor tyres; and of a kind used on aircraft]
341[*
****
**]
48.
228[***]
49.
228[***]
50.
228[***]
51.
228[***]
52.
228[***]
53.
228[***]
54.
228[***]
55.
228[***]
56.
228[***]
57.
228[***]
58.
228[***]
59.
228[***]
60.
228[***]
61.
228[***]
62.
228[***]
63.
228[***]
64.
228[***]
65.
228[***]
66.
228[***]
67.
228[***]
68.
228[***]
69.
228[***]
70.
228[***]
71.
228[***]
72.
228[***]
73.
228[***]
74.
= = = = = = = =
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= = = = = = = =
reciprocating or rotary internal combustion piston engine [other than aircraft engines]]
115.
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116.
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117.
8413
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], 230[***]
118.
231[***]
119.
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
302[*
***
**]
121.
231[***]
122.
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
123.
231[***]
124.
231[***]
125.
231[***]
126.
231[***]
127.
231[***]
128.
231[***
= = = = = = = =
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= = = = = = = =
sp;
149.
234[***]
150.
234[***]
344[*
****
**]
152.
236[***]
153.
236[***]
154.
8528
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus 307[[other than computer monitors not exceeding 345[32 inches], set top box for television and Television set (including LCD and LED television) of screen size not exceeding 345[32 inches]]]
155.
237[***]
156.
237[***]
157.
237[***]
158.
237[***]
159.
237[***]
160.
237[***]
161.
237[***]
162.
237[***]
163.
237[***]
16[163A
8701
Road tractors for semi-trailers of engine capacity more than 1800 cc]
164.
8702
257[Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public
= = = = = = = =
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= = = = = = = =
03
Yachts and other vessels for pleasure or sports; rowing boats and canoes
178.
237[***]
179.
237[***]
180.
237[***]
181.
237[***]
182.
237[***]
183.
237[***]
184.
237[***]
185.
237[***]
186.
237[***]
187.
237[***]
188.
237[***]
189.
237[***]
190.
237[***]
191.
237[***]
192.
237[***]
193.
237[***]
194.
237[***]
195.
237[***]
196.
237[***]
197.
237[***]
198.
237[***]
199.
237[***]
200.
237[***]
201.
237[***]
202.
237[***]
203.
237[***]
204.
237[***]
205.
237[***]
206.
237[***]
207.
237[***]
208.
237[***]
209.
237[***]
210.
9302
Revolvers and pistols, other than those of heading 9303 or 9304
556[210A
9401 20 00
Seats of a kind used
= = = = = = = =
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= = = = = = = =
Goods
(1)
(2)
(3)
1.
7101
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
258[***]
367[3.
***
*]
368[4.
***
*]
5.
7105
Dust and powder of natural or synthetic precious or semi-precious stones
6.
7106
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7.
7107
Base metals clad with silver, not further worked than semi-manufactured
8.
7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
9.
7109
Base metals or silver, clad with gold, not further worked than semi-manufactured
10.
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
11.
7111
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12.
7112
Waste and scrap of precious metal o
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s stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport]
370[2A
***
*]
3.
7104
513[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped]
372[4.
***
*]
514[Schedule VII – 0.75%
S.No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
7102
Goods other than those specified against S. No. 1 in Schedule VI
2.
7104
Goods other than those specified against S. No. 3 in Schedule VI]
Explanation. – For the purposes of this notification,-
(i) The phrase
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p;First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
533[(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.]
2. This notification shall come into force with effect from the 1st day of July, 2017.
103[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is volu
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defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
*****************
Notes:-
1.
Inserted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017
2.
Omitted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017 before it was read as,
“66.
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
67.
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
68.
3104
M
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-7-2017, “2710 19 00”
9.
Corrected vide Corrigendum notification dated 12-7-2017, “84 or 85”
10.
Corrected vide Corrigendum notification dated 12-7-2017, New Entry
11.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 10”,
12.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 20”
13.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 90”
14.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 30”
15.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 90″
16.
Corrected vide Corrigendum notification dated 12-7-2017, New Entry
17.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, ” 1106 10 90 ”
18.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, ” 1106 10 90 ”
19.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as,” “1702” ”
20.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was re
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d as, “(Fountain pen ink and Ball pen ink)”
32.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Artificial fur and articles thereof”
33.
Omitted vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Sewing needles”
34.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “0.12.5 mm”
35.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “8522 90”
36.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Optical Fiber”
37.
Omitted vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “and other pens”
38.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “for “optical fibres optical fibres, bundles or cables””
39.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Optical Fiber”
40.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “”Video game
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centrates & additives, wheat bran & de-oiled cake]”
48
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “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”
49
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “21[Agarbatti, lobhan]”
50
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
51
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “kites”
52
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
53
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
54
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
55
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
56
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-201
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-9-2017
65
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
66
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
67
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “similar documents of title”
68
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806”
69
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was rad as, “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles”
70
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
71
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
72
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
73
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
74
Inserted vide
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22-9-2017, before it was read as,
186.
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
85
Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as,
187.
6912
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]
86
Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as,
304.
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
87
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than fire extinguishers, whether or not charged”
88
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “Computer monitors not exceeding 17 inches”
89
Substituted vide not
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uted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than computer monitors not exceeding 17 inches”
98
Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as,
219.
9601
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
99
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than flints and wicks”
100
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”
101
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted”
102
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read
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34/2017 dated 13-10-2017, before it was read as, “5705”
109
chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa vide notification no. 34/2017 dated 13-10-2017, before it was read as, “27[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”
110
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “59[dried fruits of Chapter 8 [other than tamarind, dried]”
111
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “Namkeens, bhujia, mixture, chabena and similar edible preparations in 61[ready for consumption form (other than roasted gram)]”
112
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
111.
4707
Recovered (waste and scrap) paper or paperboard
113
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “”such as Real zari thread (gold) and silver thread, combined with textile threa
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ted 13-10-2017, before it was read as,
158.
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
120
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “All synthetic filament yarn such as nylon, polyester, acrylic, etc.”
121
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “All artificial filament yarn such as viscose rayon, Cuprammonium, etc.”
122
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
164.
5508
Sewing thread of manmade staple fibres
123
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
165.
5509, 5510, 5511
Yarn of manmade staple fibres
124
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
188.
7001
Cullet and other waste and scrap of glass; glass in the mass
125
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “pans or in similar forms or
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de notification no. 34/2017 dated 13-10-2017, before it was read as,
112.
8305
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
130
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “and plain shaft bearings;”
131
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
1.
0303
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
132
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
2.
0304
Fish fillets and other fish meat (whether or not minced), frozen
133
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
3.
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during
= = = = = = = =
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41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.”
135
Inserted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017
136
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets”
137
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Cashew nuts, whether or not shelled or peeled”
138
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
60.
1106 10 10
Guar meal
139
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “other than
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7 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
111.
2503 [except 2503 00 10]
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]
145
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
189.
4016
Toy balloons made of natural rubber latex
146
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
224.
63
Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
147
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R.
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p in unit containers
9.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
10.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers
150
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
11.
0210
Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers
151
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ” 26[and desiccated coconuts]”
152
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Yeasts and prepared baking powders”
153
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
44.
2103 [other than 21
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p or lamb, without wool on, whether or not split, other than leather of heading 4114
88.
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
158
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
89.
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
90.
4115
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
159
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
140.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of
= = = = = = = =
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, before it was read as, “Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body”
166
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “fishing hooks”
167
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
1.
0402 91 10, 0402 99 20
Condensed milk
168
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
10.
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
169
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]”
170
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
13.
1901
Preparatio
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0.
2103 90 40
Mixed condiments and mixed seasoning
174
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 78[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 115[preparations in ready for consumption form, khakhra]]”
175
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
27.
2503 00 10
Sulphur recovered as by-product in refining of crude oil
176
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municip
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ed 14-11-2017, w.e.f. 15-11-2017, before it was read as,
55.
3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 31[(other than Fountain pen ink and Ball pen ink)]
181
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
58.
3304 20 00
Kajal pencil sticks
182
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
59.
3305 9011, 3305 90 19
Hair oil
183
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
60.
3306 10 20
Dentifices – Toothpaste
184
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
61.
3401 [except 340130]
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap
185
Substituted vide Notification No. 41/2017 dated 1
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dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,” 32[Artificial fur other than articles thereof]”
190
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”
191
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
105[177A
6802
All goods other than:-
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes,
writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone.]
192
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Pre cast Concrete
= = = = = = = =
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= = = = = = = =
ng of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal”
197
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
253.
7419 91 00
Metal castings
198
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods”
199
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
271.
7610
[Except 7610 10 00]
Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars
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.f. 15-11-2017, before it was read as, “Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]”
205
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]”
206
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two
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ation No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)”
211
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528”
212
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;”
213
Substituted vide Notification N
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s, “Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]”
220
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Other clock parts”
221
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements”
222
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Clock cases, and parts thereof”
223
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Bamboo furniture”
224
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ” 89[Coir mattresses, cotton pillows and mattresses]”
225
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-1
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specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]
7.
1905 32
Waffles and wafers coated with chocolate or containing chocolate
8.
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
9.
2106
Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan 91[***]
11.
15[2202 99 90]
Other non-alcoholic beverages
16.
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
17.
2516 12 00
Granite, other than blocks
19.
2710
Avgas
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powder or paste from (tooth powder or toothpaste)]
29.
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants
30.
3401 30
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
31.
3402
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401
32.
3403
Lubricating preparation
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r pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters
38.
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
39.
3813
Preparations and charges for fire-extinguishers; charged fireextinguishing grenades
40.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41.
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
42.
3820
Anti-freezing preparations and prepared de-icing fluids
43.
3918
Floor cove
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cles of vulcanised rubber other than hard rubber (93[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine])
50.
4017
Hard rubber (for example ebonite) in all forms, 127[other than waste and scrap]; articles of hard rubber
51.
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
52.
4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or who
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aterials, whether or not bonded with resins or other organic substances, other than specified boards
60.
4412
Plywood, veneered panels and similar laminated wood
61.
4413
Densified wood, in blocks, plates, strips, or profile shapes
62.
4414
Wooden frames for paintings, photographs, mirrors or similar objects
63.
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
64.
4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
65.
4814
Wall paper and similar wall coverings; window transparencies of paper
66.
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67.
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
68.
6704
Wigs, false beards, eyebrows and eyelashes, switches a
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d similar articles, not ornamented
75.
6810
Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering
76.
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
77.
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
78.
6814
Worked
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d in agriculture 95[***]
86.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
88.
6914
Other ceramic articles
89.
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
90.
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
91.
7005
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
92.
7006 00 00
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
93.
7007
Safety glass, consisting of toughened (tempered) or laminated glass
94.
7008
Multiple-walled insulating units of glass
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ding those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric
domestic appliances, and parts thereof, of iron or steel
101.
7322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
102.
7324
Sanitary ware and parts thereof of iron and steel
103.
7418
All goods other than utensils i.e. sanitary ware and parts thereof of copper
104.
7419
Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00
105.
7610 10 00
Doors, windows and their frames and thresholds for doors
106.
7615
All goods other than utensils i.e. sanitary ware and parts thereof
107.
82
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heading 9403
113.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
229
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Spark-ignition reciprocating or rotary internal combustion piston engine”
230
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]”
231
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
118.
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
121.
8419
Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors,
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or handling equipment
126.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
127.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
128.
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129.
8443
Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle
131.
8472
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin so
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ation No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
136.
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
137.
8504
Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138.
8506
Primary cells and primary batteries
234
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
144.
8512
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
145.
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos
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dio navigational aid apparatus and radio remote control apparatus
153.
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
237
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
155.
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
156.
8530
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
157.
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
158.
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, s
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y carbon)
163.
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
172.
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
178.
9004
Goggles
179.
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
180.
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
181.
9007
Cinematographic cameras and projectors, whether or not incorporatin
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orological or geophysical instruments and appliances, excluding compasses; rangefinders
189.
9016
Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights
190.
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
191.
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
192.
9101
Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
193.
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
194.
9104
Instrument panel clocks and clocks of a similar type for v
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instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
206.
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
207.
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
208.
9208
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
209.
9209
Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
211.
9401
Seats (other than those of heading 9402), whether or n
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218.
9508
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
220.
9602
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
221.
9611
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks
222.
9613
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof 99[[other than flints, wicks or Kitchen gas lighters]]
225.
9617
Vacuum flasks and other vacuum vessels, complete with cases;
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ated 25-01-2018
243.
Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “to household domestic consumers or”
244.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Grass, leaf or reed or fibre products, including mats, pouches, wallets”
245.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Corduroy fabrics”
246.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “6309”
246A
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “28”
247.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “29”
248.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
66[99A
4419
Tableware and Kitchenware of wood]
249.
Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
103.
4601
Plaits and similar products of plaiting materials, whether or not assembled in
= = = = = = = =
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ted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
99.
3826
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
255.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
135[236A
7324
Sanitary ware and parts thereof, of iron and steel]
256.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “205[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]]”
257.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Motor vehicles for the transport of ten or more persons, including the driver”
258.
Om
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Unworked or simply sawn or roughly shaped]”
261.
Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “[other than bangles of lac/shellac]”
262.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Imitation jewellery”
263.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “101[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]”
264.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped”
265.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped”
266. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
267. Substituted vide Notif
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tion No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “500”
273. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “500”
274. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Biomass briquettes.”
275. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“242[57B
2809
Fertilizer grade phosphoric acid]”
276. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
277. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
278. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“147.
5801
251[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 o
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. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
287. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
288. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
289. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Other articles of copper”
290. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
291. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor”
292. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
293. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
294. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated
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ions as defined in Note 4 to this Chapter
21.
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
22.
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
24.
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like”
302. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
120.
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
303. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
130.
845
= = = = = = = =
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atus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
307. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “[97[other than computer monitors not exceeding 20 inches]] 135[; and set top box for television]”
308. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
167.
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
309. Omitted vide Notification No. 18/2018-
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on of cosmetics or toilet preparations
312 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
313 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“23.
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen 135[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
24.
0711
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”
314 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f.
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gregate with 90 percent or more fly ash content]”
321 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
322 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “243A”
323 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
324 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
325 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
102.
4501
Natural cork, raw or simply prepared
326 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
126.
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
327 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “171A”
328 Ins
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d Stoppers, Shuttlecock cork bottom
144.
4504
Agglomerated cork (with or without a binding substance) and articles of “agglomerated cork
334 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“209[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]”
335 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
336 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
337 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “68 cm”
338 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches”
339 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “440A”
340 Inserted vide Notif
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Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches” “68 cm”
346 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“174.
8714
Parts and accessories of vehicles of headings 8711 and 8713”
347 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“215.
9504
40[Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]]”
348. Inserted vide Notification No. 08/2019- Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
349. Inserted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019
350. Inserted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019
351. Omitted vide N
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ectricity or by electric accumulators
236.
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237.
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238.
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
239.
8605
Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
240.
8606
Railway or tramway goods vans and wagons, not self-propelled
241.
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
242.
8608
Railway or tramway track fixtures and fittings; mechanical (includin
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s
“Cars for physically handicapped persons, subject to the following conditions:
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.”
365. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“446.
299[9607 20 00
Parts of slide fasteners]”
366. Inserted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
367. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“3.
7103
259[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other t
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as
“265[groundnut sweets and gajakSynthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped]”
372. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“242[4.
7104
Synthetic or reconstructed precious stones]”
373. Omitted vide Notification No.27/2019-Central Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020 before it was read as
358[80AA
3923 or 6305
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods]
“73[177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic]”
374. Inserted vide Notification No.27/2019-Central Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020
375. Omitted vide Notification No. 1/2020-Central Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as
“242.
–
Lottery run by State Governments
Explanation
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r of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010″
377. Omitted vide NOTIFICATION No. 03/2020-Central Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“187.
3605 00 10
Handmade safety matches
Explanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging”
378. Inserte
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her than telephones for cellular networks or for other wireless networks]]”
382. Substituted vide Notification No. 01/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as “4016 or 9503”
383. Inserted vide Notification No. 01/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
384. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
385. Omitted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
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 their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139.
2601
Iron ores and concentra
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Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
25[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]
321[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as valu
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similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 67[similar documents of title[other than Duty Credit Scrips]]
129.
4908
Transfers (decalcomanias)
130.
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
131.
4910
Calendars of any kind, printed, including calendar blocks
132.
4911
Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices”
394. Inserted vide NOTIFICA
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ns and wagons, not self-propelled
205G
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
205H
8608
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing]”
396. Omitted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“232.
9608
Pens [other than Fountain pens, stylograph pens]”
397. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
398. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
399. Substituted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“135[153A
4819 20
Cartons, bo
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(Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “0303, 0304, 0305, 0306, 0307, 0308”
407. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa”
408. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Edible products of animal origin, not elsewhere specified or included”
409. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.”
410. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before
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de Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“244.
8802
Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.”
415. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“8803” & “Parts of goods of heading 8802”
416. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “9405 50 31”
417. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]”
418. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Animal
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21. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Sausages and similar products, of meat, meat offal or blood; food preparations based on these products”
422. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Other prepared or preserved meat, meat offal or blood”
423. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.”
424. Inserted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
425. Omitted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“49.
13[2202 99 90]
Tender coconut water 62[put up in unit container
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ely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques”
430. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“135[26A
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
26B
2516 12 00
Granite, other than blocks]
397[26C
2601
Iron ores and concentrates, including roasted iron pyrites.
26D
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
26E
2603
Copper ores and concentrates.
26F
2604
Nickel ores and concentrates.
26G
2605
Cobalt ores and concentrates.
26H
2606
Aluminium ores and concentrates.
26I
2607
Lead ores and concentrates.
26J
2608
Zinc ores and concentrates.
26K
2609
Tin ores and concentrates.
26L
2610
Chromium ores and concentrates.]”
431. Omitted
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Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]”
437. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8419”
438. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils”
439. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Machine-tools (including presses) for working metal by
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= = = = = = = =
ate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“214[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]]”
444. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals”
445. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8548”
446. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter”
447. Substituted vi
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ts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]]”
449. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]”
450. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners”
451. Inserted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
452. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8802”
453. Omitted vide NOTIFICATION NO. 21/2021-Central Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
“225.
64
319[Footwear of
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= = = = = = = =
ct, 2022 (subject to the conditions that, No refund shall be made of all such tax which has been collected)
454B. Retrospective Effect: 'central tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive)' vide Section 132 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected)
455. Omitted vide NOTIFICATION NO. 01/2022-Central Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 before it was read as,
“225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks]
226.
6901 00 10
Bricks of fossil meals or similar siliceous earths
227
= = = = = = = =
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= = = = = = = =
Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
462. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“42[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”
463. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntaril
= = = = = = = =
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in the ANNEXURE”
466. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“135[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]”
467. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“42[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”
468. Insert
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= = = = = = = =
Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “put up in unit containers and bearing a brand name”
474. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“135[197A
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B
4112
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
197C
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
197D
4114
Chamois (including combination chamois) leather; patent leather and patent laminated l
= = = = = = = =
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= = = = = = = =
the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]
356[234C
8509
Wet grinder consisting of stone as grinder]”
477. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
478. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Orthopaedic appliances falling under heading No. 90.21 of the First Schedule”
479. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
480. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionabl
= = = = = = = =
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= = = = = = = =
printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]”
484. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
485. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“120.
4811
Aseptic packaging paper”
486. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
487. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”
488. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“187.
8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
188.
8214
Paper knives, Pencil sharp
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vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“198.
8434
Milking machines and dairy machinery
205.
8539
LED lamps
217.
9017 20
Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
221.
9021
165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]
226.
9405
LED lights or fixtures including LED lamps
227.
9405
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)”
493. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Tar distilled from other mineral tars, whether or not dehydrated or partially distilled
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sharpeners and blades therefor]”
501. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
502. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]”
503. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
504. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
505. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
506. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
507. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “[other than wet grinder consisting of stone as a grinder]”
508. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-
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ynthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport]”
514. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
515. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“102[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
241[(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th
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nd straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”
518. Substituted vide NOTIFICATION NO. 12/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, “Fruit pulp or fruit juice based drinks”
519. Substituted vide NOTIFICATION NO. 12/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
“Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners”
520. Substituted vide NOTIFICATION NO. 12/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
“Ethyl alcohol and other spirits, denatured, of any strength 284[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]”
521. Substituted vide NOTIFICATION NO. 03/2023- Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as,
“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labell
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d”
529. Substituted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “toasted bread and similar toasted products”
530. Substituted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel”
531. Inserted vide NOTIFICATION NO. 11/2023- Central Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023
532. Omitted vide NOTIFICATION NO. 11/2023- Central Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023 before it was read as,
“376[228.
Any chapter
Lottery]
242[229
Any Chapter
Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club]”
533. Inserted vide NOTIFICATION NO. 11/2023- Central Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023
534. Inserted vide NOTIFICATION No. 17/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
535. Inserted
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nserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
544. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
545. Substituted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as,
“399[153A.
4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]”
546. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
547. Substituted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “and wood burning stoves of iron or steel”
548. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
549. Inserted vide Notification No. 02/2024-Central T
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into beds, and parts thereof [other than seats of a kind used for aircraft]]”
556. Inserted vide Notification No. 05/2024-Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
557. Inserted vide Notification No. 01/2025- Central Tax (Rate) dated 16-01-2025
558. Inserted vide Notification No. 01/2025- Central Tax (Rate) dated 16-01-2025
559. Substituted vide Notification No. 01/2025- Central Tax (Rate) dated 16-01-2025 before it was read as,
“515[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
551[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules m
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