IGST Rate Schedule u/s 5(1) – notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.
01/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Superseded vide Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025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-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 666(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) 361[read with 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 integrated tax of-
(i) 5 per cent. in respect of goods specified in Schedule I,
(ii) 12 per cent. in respect of goods specified in Schedule II,
(iii) 18 per cent. in respect of go
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05, 0306, 0307, 0308, 0309]
All goods [other than fresh or chilled] 473[, pre-packaged and labelled]]
130[3.
*******
4.
*******
5.
*******
6.
*******]
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
420[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]
474[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 475[, pre-packa
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unworked or simply prepared but not cut to shape; powder and waste of these products.
19.
0508
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20.
0510
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation 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
328[*
****
*
****
*]
25.
0713
Dried leguminous vegetables, shelled, whether or not skinned or split 477[, pre-packaged and labelled]
26.
0714
133[Manioc, arrowroot, sale
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ion
367[33A
***
*]
34.
0814
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.
0901
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
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led, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58.
1105
Meal, powder, 132[Flour] flakes, granules and pellets of potatoes 480[, 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, 480[, pre-packaged and labelled]
135[60.
*******
******]
61.
17[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 136[*****]
67.
1204
Linseed, whether or not broken other than of seed quality.
6
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d sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75.
1301
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76.
1301
Compounded asafoetida commonly known as heeng
257[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)
138[78.
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,
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, but not chemically modified.
87.
1515
422[Other 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, 139[*****]
481[91A
1701 or 1702
533[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and label
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ana)
482[98A
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled]
569[98B.
1904
Fortified Rice Kernel (FRK)]
99.
1905
Pizza bread
102[99A
1905 or 2106
Khakhra, plain chapatti or roti]
536[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
42[100A
2106
Roasted Gram 132[idli/dosa batter, chutney powder]]
101.
2106 90
Sweetmeats
102[101A
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 483[, other than those pre-packaged and labelled]]
102.
2201 90 10
Ice and snow
282[102 A
2207
528[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (
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raction of soyabean oil 43[***]
106.
2305
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 44[***]
107.
2306
423[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
537[108A.
2309
Fish soluble paste]
109.
2401
Tobacco leaves
110.
2502
Unroasted iron pyrites.
141[111.
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 (in
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e.
123.
283[2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 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]
329[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 h
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mica waste.
134.
2526
Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135.
2528
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 132[(calculated on dry weight)]
136.
2529
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.
2530
Mineral substances not elsewhere specified or included.
399[138.
**
**]
399[139.
**
**]
399[140.
**
**]
399[141.
**
**]
399[142.
**
**]
399[143.
**
**]
399[144.
**
**]
399[145.
**
**]
399[146.
**
**]
399[147.
**
**]
399[148.
**
**]
149.
2611
Tungsten ores and concentrates.
150.
2612
Uranium or thorium ores and concentrates.
151.
2613
Molybdenum ores and concentrates.
152.
2614
Titan
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8[iii. Marine Fuel 0.5% (FO)]
165.
551[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 258[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
257[165A
552[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
284[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
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ch books or pharmacopoeia]
485[181B
3006
Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes]
182.
3101
All goods i.e. animal or vegetable fertilisers or organic fertilisers 486[, 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
Wattl
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uine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
193.
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled 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
487[197A
**
**]
487[197B
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f animal hair
208.
5201 to 5203
Cotton and Cotton waste
209.
5204
Cotton sewing thread, whether or not put up for retail sale
210.
5205 to 5207
Cotton yarn [other than khadi yarn]
211.
5208 to 5212
Woven fabrics of cotton
212.
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213.
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214.
5303
All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215.
5305 to 5308
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 285[, including coir pith compost 488[, pre-packaged and labelled]]
216.
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper y
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badla, 21[gizai]
221.
60
Knitted or crocheted fabrics [All goods]
222.
288[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
143[224.
369[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]
132[224A
261[6309 or 6310]
Worn clothing and other worn articles; rags]
466[225
**
**]
334[225A
6602 00 00
Walking-sticks including seat sticks
468[225B
**
**]]
468[226
**
**]
468[227
**
**]
468[228
**
**]
102[228A
7001
Cullet or other waste or scrap of glass]
229.
7018
Glass beads.
489[230.
**
**]
132[230A
8407 10 00, 8411
Aircraft engines]
231.
8413, 8413 91
Hand pumps and parts thereof
489[232.
**
**]
489[233.
**
**]
402[234.
**
**]
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raw material and consumables required for launch vehicles and satellites and payloads]
427[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.
428[8807]
428[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
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3 appended to this Schedule
51[257A
9404
Cotton quilts of sale value not exceeding Rs. 1000 per piece]
132[257B
9401 10 00
Aircraft seats]
258.
429[9405]
Kerosene pressure lantern
259.
9405 91 00,
9405 92 00 or
9405 99 00
Parts of kerosene pressure lanterns including gas mantles
52[145[259A
396[9503]
Toy balloons made of natural rubber latex
259B
9507
Fishing hooks
259C
9601
Worked corals other than articles of coral]
53[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
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in
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69)
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Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(1
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(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
(174) Intravenous amino acids
(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(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 p
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of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainide
(221) Tri-iodothyronine
(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)
397[(231). Diethylcarbamazine]
403[(232) Pembrolizumab (Keytruda)]
564[(233) Trastuzumab Deruxtecan
(234) Osimertinib
(235) Durvalumab]
List 2 [See S.No.181 of the Sche
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ar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches
(B) 491[****]
(2) Wheel chairs falling under heading No. 87.13 of the First Schedule
404[(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
= = = = = = = =
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= = = = = = = =
*****
10.
*****
*****]
147[11.
0402 91 10, 0402 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 23[148[*****]]
15.
0802
430[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
106[Dates (soft or hard), figs, pineapples, avocados, guavas 492[, 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 headin
= = = = = = = =
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= = = = = = = =
refined, but not further prepared.]
26.
1517
432[Edible 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
433[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
434[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]
29.
1602
435[Other prepared or preserved meat, meat offal, blood or insects]
30.
1603
Extracts and juices of
= = = = = = = =
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= = = = = = = =
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
35.
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36.
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37.
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39.
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
40.
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashe
= = = = = = = =
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= = = = = = = =
*]]
46.
2106 90
108[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 494[, pre-packaged and labelled]]
132[46A
2106 90 91
Diabetic foods]
257[46B
2201
Drinking water packed in 20 litres bottles]
47.
11[2202 99 10]
Soya milk drinks
48.
12[2202 99 20]
530[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]]
438[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.
262[28 or 38]
Micronutrients, which are covered under 25[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
= = = = = = = =
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= = = = = = = =
phylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
63.
3004
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64.
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
65.
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgic
= = = = = = = =
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= = = = = = = =
d and developed, other than cinematographic film
78.
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
257[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
257[80A
3826
405[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]
387[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 medi
= = = = = = = =
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= = = = = = = =
itable for the manufacture of leather articles; leather dust, powder and flour]
154[86.
*****
*****
87.
*****
*****
88.
*****
*****]
155[89.
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
62[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 walkingsticks, umbrellas
= = = = = = = =
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= = = = = = = =
caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
101.
4421
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
338[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, Shuttl
= = = = = = = =
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= = = = = = = =
ted kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
114.
4805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
115.
4806 20 00
Greaseproof papers
116.
4806 40 10
Glassine papers
117.
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
118.
4808
Paper and paperboard, corrugated (with or without glued flat surface 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 (incl
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= = = = = = = =
bsp; 132C
5508
Sewing thread of manmade staple fibres
132D
5509, 5510, 5511
Yarn of manmade staple fibres]
133.
5601
Wadding of textile materials and articles thereof; such as Absorbent cotton wool 257[[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
540[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
= = = = = = = =
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= = = = = = = =
textile floor coverings, of felt, not tufted or flocked, whether or not made up
146.
5705
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 293[except the items covered in 219 in Schedule I]
294[***]
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
157[152.
*****
*****]
= = = = = = = =
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= = = = = = = =
piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
158.
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159.
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160.
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161.
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162.
5905
Textile wall coverings
163.
5906
Rubberised textile fabrics, other than those of heading 5902
164.
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrica
= = = = = = = =
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= = = = = = = =
eams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
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
158[171.
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 art
= = = = = = = =
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= = = = = = = =
15
500[Fly ash bricks; Fly ash aggregates; Fly ash blocks]
176C
6901 00 10
Bricks of fossil meals or similar siliceous earths
176D
6904 10 00
Building bricks
176E
6905 10 00
Earthen or roofing tiles]
343[*
****
*]
70[177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
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
531[Mathematical boxes, geometry boxes and colour boxes]
554[180A
7310, 7323, 7612, or 7615
Milk cans made of Iron, Steel, or Aluminium]
181.
7317
Animal shoe nails
1
= = = = = = = =
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Solar water heater and system]
502a[195.
**
**]
296[195A
8420
Hand operated rubber roller
195AA
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers]
257[195B
8424
Sprinklers; drip irrigation system including laterals; mechanical sprayers]
196.
8432
467B[Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 132[; Parts [8432 90]]
197.
8433
467B[Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 503[parts thereof]]
504[198.
**
**]
199.
8436
467B[Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 556[; parts thereof]]
200.
8452
160[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
= = = = = = = =
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= = = = = = = =
gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.]
373[201A
***
*]
393[202.
**
**]
393[203.
**
**]
204.
8525 60
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
504[205.
**
**]
409[205A.
**
**]
409[205B.
**
**]
409[205C.
**
**]
409[205D.
**
**]
409[205E.
**
**]
409[205F.
**
**]
409[205G.
**
**]
409[205H.
**
**]
206.
365[**
**]
297[206A
87
Fuel Cell Motor Vehicles]
207.
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
132[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 tricy
= = = = = = = =
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psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
220.
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
504[221.
**
**]
222.
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
132[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
73[224A
9404
Cotton quilts of sale value exceeding Rs. 1000 per piece]
225.
441[9405]
Hurricane lanterns, Kerosene lamp / pressure lantern
= = = = = = = =
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= = = = = = = =
s (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk
234.
9615
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
235.
299[9619 00 30, 9619 00 40, or 9619 00 90
All goods]
236.
9701
442[Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, 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
= = = = = = = =
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= = = = = = = =
e and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12.
1704
166[Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, 268[groundnut sweets, gajak and sugar boiled confectionery]]]
132[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.
167[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 preparat
= = = = = = = =
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= = = = = = = =
ts[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, 541[toasted bread and similar toasted products, 566[un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted]]]
132[16A
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]
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
170[18.
******
*******
19.
******
*******
20.
******
*******]
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
171[Food preparations not elsewhere specified or included [other than roasted gram, sweetme
= = = = = = = =
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= = = = = = = =
4 99 00
Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation
26C
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
26D
2516 12 00
Granite, other than blocks
26E
2601
Iron ores and concentrates, including roasted iron pyrites
26F
2602
Manganese 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]
172[27.
******
*******]
28.
2619
542[Slag, dross (other than granulated slag), scalings and other waste from the manufac
= = = = = = = =
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= = = = = = = =
e specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]]
34.
2711
Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
35.
2712
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
36.
2713
Petroleum coke, petrole
= = = = = = = =
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= = = = = = = =
chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
46.
3201
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
47.
3202
Synthetic organic tanning substances; inorganic tanning substances; 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 chemical
= = = = = = = =
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= = = = = = = =
persed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather]
53.
3211 00 00
Prepared driers
54.
3212
Pigments (including metallic powders and flakes) dispersed in nonaqueous 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
102[54A
3213
176[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]]
302[54B
3214
Glaziers' putty, grafting putty, resin cements, caulking compoun
= = = = = = = =
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= = = = = = = =
asis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
132[57A
3303
Perfumes and toilet waters]
58.
178[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.
179[3305
269[Preparations for use on the hair [except Mehendi pate in Cones]]
60.
180[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]]
132[60A
330
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tions, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]
61B
3403
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals]
62.
3404
Artificial waxes and prepared waxes
132[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.
= = = = = = = =
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er, whether or not chromed; including Isolated soya protein
68.
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
69.
3506
Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
70.
3507
Enzymes, prepared enzymes
71.
3601
Propellant powders
132[71A
3602
Prepared explosives, other than propellant powders; such as Industrial explosives]
72.
3603
445[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]
132[72A
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]
394[73.
**
**]
132[73A
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; s
= = = = = = = =
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varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
80.
3801
Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
81.
3802
Activated carbon; activated natural mineral products; animal black, including spent animal black
82.
3803 00 00
Tall oil, whether or not refined
83.
3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84.
3805
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
85.
3806
Rosin and resin acids, and derivatives thereof; rosin s
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s or rods
132[89A
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]
90.
3812
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
132[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
Mixe
= = = = = = = =
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lsewhere specified or included
98.
3825
Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
446[98A
3827
Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included]
270[***]
100.
3901 to 3913
All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives o
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astics
132[107A
3922
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics]
108.
3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 377[(except the items covered in Sl. No. 80AA in Schedule II])]
109.
3924
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
110.
3925
Builder's wares of plastics, not elsewhere specified
111.
3926
182[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),
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4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber]
132[344[121B]
4013
Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]]
122.
4014
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]
123.
4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
77[123A
183[4016
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]]
132[123B
4017
Hard rubber (for example ebonite) in all forms, other than
= = = = = = = =
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on leather [other than gloves specially designed for use in sports]
124B
4205
Other articles of leather or of composition leather
124C
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons]
185[125.
***
***
126.
***
***
127.
***
***
128.
***
***
129.
***
***
130.
***
***]
131.
4301
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.
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
132[132A
4303
Articles of apparel, clothing accessories and other articles of furskin]
133.
4304
186[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 s
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d wood
137D
4413
Densified wood, in blocks, plates, strips, or profile shapes
137E
4414
Wooden frames for paintings, photographs, mirrors or similar objects
137F
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 257[[other than bamboo wood building joinery]]
137G
4421
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.
78[***]
141.
4501
Waste cork; crushed, granulated or ground cork
346[*
****
*
****
*
****
*]
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,
= = = = = = = =
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l coverings; window transparencies of paper]
151.
4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
152.
4817 [Except 4817 30]
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153.
4818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibr
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paper pulp moulded trays, 79[Braille paper, kites, Paper mache articles]]
414[157A.
4906 00 00
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
157B.
4907
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips) 508[; 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
O
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te bulk containers]
119[***]
120[***]
166.
6401
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
167.
6402
Other footwear with outer soles and uppers of rubber or plastics
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
= = = = = = = =
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s, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
177D
6801
Setts, curbstones and flagstones, of natural stone (except slate)
177E
6802
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and 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] 304[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 l
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rticles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
180C
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented]
181.
6810
189[Articles of cement, of concrete or of artificial stone, whether or not reinforced]
182.
6811
Articles of asbestos-cement, of cellulose fibre-cement or the like
132[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 n
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rths
132[184A
6904
Ceramic flooring blocks, support or filler tiles and the like
184B
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods]
185.
6906
190[Ceramic pipes, conduits, guttering and pipe fittings]
132[185A
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
185B
6909
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
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
81[***]
187.
82[***]
121[***]
189.
7002
Glass in balls (other than microspheres of heading 70.18
= = = = = = = =
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of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
132[190A
7011
447[Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]]
191.
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
132[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
132[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 constructi
= = = = = = = =
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r other primary forms
197.
7202
Ferro-alloys
198.
7203
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms
199.
7204
Ferrous waste and scrap; remelting scrap ingots of iron or steel
200.
7205
Granules and powders, of pig iron, spiegeleisen, iron or steel
201.
7206
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202.
7207
Semi-finished products of iron or non-alloy steel
203.
7208 to 7212
All flat-rolled products of iron or non-alloy steel
204.
7213 to 7215
All bars and rods, of iron or non-alloy steel
205.
7216
Angles, shapes and sections of iron or non-alloy steel
206.
7217
Wire of iron or non-alloy steel
207.
7218
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
208.
7219, 7220
All flat-rolled products of
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nd hollow profiles, seamless, of iron (other than cast iron) or steel
219.
7305
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel
220.
7306
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221.
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.
7308
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]
223.
7309
Res
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nd fencing, of iron or steel wire; expanded metal of iron or steel
229.
7315
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
230.
7316
Anchors, grapnels and parts thereof, of iron or steel
231.
7317
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
232.
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel
233.
7319
30[***] 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
191[Stoves, ranges, grates, cookers (including tho
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40.
7402
Unrefined copper; copper anodes for electrolytic refining
241.
7403
Refined copper and copper alloys, unwrought
242.
7404
Copper waste and scrap
243.
7405
Master alloys of copper
244.
7406
Copper powders and flakes
245.
7407
Copper bars, rods and profiles
246.
7408
Copper wire
247.
7409
Copper plates, sheets and strip, of a thickness exceeding 31[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
132[252A
7418
All goods [other than table, kitchen or other household articles of copper; Utensils]]
253.
194[7419
305[Other
= = = = = = = =
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and pipes
270.
7609
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
271.
196[7610
Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures]
272.
7611
Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
273.
7612
Aluminium casks, drums, cans, boxes, etc. 560[; other than Milk cans made of Aluminium]
274.
7613
Aluminium containers for compressed or liquefied gas
275.
7614
197[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]
132[275A
7615
All goods [other than table
= = = = = = = =
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ryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap
292.
8113
Cermets and articles thereof, including waste and scrap
293.
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
294.
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.
8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296.
8205
Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
297.
8206
Too
= = = = = = = =
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nd similar shears, and blades therefor
132[302A
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) 512[****] 535[[other than pencil sharpeners]]
513[302B
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, 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
102[303A
198[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]]
132[303B
8303
Armoured or r
= = = = = = = =
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; beads and spangles, of base metal
307.
8309
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal
132[307A
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those 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
102[308A
84
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP]
102[308B
84 or 85
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal
= = = = = = = =
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es [other than aircraft engines]]
317.
8412
Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
132[317A
8413
514[(a) Concrete pumps [8413 40 00];
(b) other rotary positive displacement pumps [8413 60];
(c) 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]
317B
8414
449[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]]]
515[317C
8414 20 10
Bicycle pumps
317D
8414 90 12
Parts of air or vacuum pumps and compres
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= = = = = = = =
s, non-electric [other than Solar water heater and system]]
321.
8420
307[Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]]
322.
8421
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
323.
8422 20 00, 8422 30 00, 8422 40 00, 32[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
201[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of
= = = = = = = =
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= = = = = = = =
ators, shovel loaders, tamping machines and road rollers
327D
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]
328.
8431
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
516[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
517[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
451[Machinery, no
= = = = = = = =
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= = = = = = = =
ombined; parts and accessories thereof]
336.
8444
Machines for extruding, drawing, texturing or cutting man-made textile materials
337.
8445
Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447
338.
8446
Weaving machines (looms)
339.
8447
Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.
8448
Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card cloth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
an sewing machines
344.
8454
Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
345.
8455
Metal-rolling mills and rolls therefor
346.
8456
Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes
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, oth
= = = = = = = =
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= = = = = = = =
g, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
356.
8466
Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand
357.
8467
Tools for working in the hand, pneumatic, hydraulic or with selfcontained 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 cal
= = = = = = = =
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= = = = = = = =
ng solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand
364.
8475
Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
132[364A
8476
Automatic 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
132[365A
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]
366.
8479
205[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;
= = = = = = = =
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= = = = = = = =
8485
Machines for Additive Manufacturing]
370.
8486
Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories
371.
8487
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
518[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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
elf-contained electric motor]
376B
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
376C
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512]
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
310[378A
8516
Electric instantaneous or storag
= = = = = = = =
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= = = = = = = =
us of headings 8519 or 8521]
382.
8523
Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37
454[382A
8524
Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]
455[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.]]
132[383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B
8527
Reception apparatus for radio-broadcasting,
= = = = = = = =
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= = = = = = = =
4 00 00
Printed Circuits
388.
8535
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
132[388A
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors foroptical 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,
= = = = = = = =
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= = = = = = = =
luding enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors]
396.
8545
213[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons 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
132[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.
458[8548 or 8549]
Waste and scrap of primary cells, prim
= = = = = = = =
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= = = = = = = =
ilway or tramway goods vans and wagons, not self-propelled.
398G
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.
398H
8608
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, 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]
257[399A
8702
Buses for use in public transport which exclusively run on Bio-fuels]
400.
8703
378[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 vehic
= = = = = = = =
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= = = = = = = =
quipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles]
403.
8715
Baby carriages and parts thereof
314[403A
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]]
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
521[406A
8807
Parts of goods of heading 8801]
407.
8908 00 00
Vessels and other floating structures for breaking up
408.
9001
Optica
= = = = = = = =
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= = = = = = = =
as and projectors, whether or not incorporating sound recording or reproducing apparatus
411D
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
411E
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; 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
459[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, excludi
= = = = = = = =
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= = = = = = = =
or other uses]
414.
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
415.
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
416.
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
417.
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking
= = = = = = = =
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= = = = = = = =
appliances, instruments or apparatus of Chapter 90
132[423A
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
423B
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101]
424.
9103
Clocks with watch movements, excluding clocks of heading 9104
132[424A
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]
425.
9105
Other clocks
132[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
217[Other clock or wa
= = = = = = = =
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rically (for example, organs, guitars, accordions)
429G
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
429H
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]
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, muzzleloading 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 examp
= = = = = = = =
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g movements; parts of the foregoing articles
437.
9403
220[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]
438.
9404
86[221[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]]
132[438A
9405
461[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 chim
= = = = = = = =
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= = = = = = = =
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]
442.
9606 21 00, 9606 22 00, 9606 29, 9606 30
Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.
9603 [other than 9603 10 00]
Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]
444.
9604 00 00
Hand sieves and hand riddles
445.
9605
= = = = = = = =
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rical, and parts thereof other than flints or wicks]
316[449AA
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations]
132[449B
9617
463[Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]
449C
9618
Tailors' dummies and 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 existi
= = = = = = = =
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ly and its parts thereof for tractors
452G
8708 40 00
Gear boxes and parts thereof for tractors
452H
8708 50 00
Transaxles and its parts thereof for tractors
452I
8708 70 00
Road wheels and parts and accessories thereof for tractors
452J
8708 91 00
(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
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.]
132[452P
Any Chapter
Permanent transfer of Intellectual Property (IP) right 418[****]]
362[452Q
Any chapter
Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to
= = = = = = = =
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REP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.
(v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.]
453.
Any Chapter
Goods which are not specified in Schedule I, II, IV, V or VI
Schedule IV – 28%
S. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
550[1.
**
**]
224[2.
***
***
3.
***
***
4.
***
***
5.
***
***
6.
***
***
7.
***
***
8.
***
***
9.
***
***]
10.
2106 90 20
Pan masala
225[11.
***
***]
12.
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
380[12A.
22029990
Caffeinated Beverages]
417[12B.
2202
Carbonated Beverages of Fruit Drink or Carbo
= = = = = = = =
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***
30.
***
***
31.
***
***
32.
***
***
33.
***
***]
123[***]
231[35.
***
***
36.
***
***
37.
***
***
38.
***
***
39.
***
***
40.
***
***
41.
***
***
42.
***
***
43.
***
***
44.
***
***
45.
***
***]
46.
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 132A[rear tractor tyres; and of a kind used on aircraft]
354[*
***
*]
232[48.
***
***
49.
***
***
50.
***
***
51.
***
***
52.
***
***
53.
***
***
54.
***
***
55.
***
***
56.
***
***
57.
***
***
58.
***
***
59.
***
***
60.
***
***
61.
***
***
62.
***
***
63.
***
***
64.
***
***
65.
***
***
66.
***
***
67.
***
***
68.
***
***
69.
***
***
70.
***
***
71.
***
***
72.
***
***
73.
***
***
74.
***
***
75.
***
***
76.
***
***
77.
***
***
78.
***
***
79.
***
***
80.
***
***
81.
***
**
= = = = = = = =
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= = = = = = = =
g or cooling medium pumps for internal combustion piston engines [8413 30] 236[***]
237[118.
***
***]
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
318[*
***
**]
238[121.
***
***]
122.
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
239[123.
***
***
124.
***
***
125.
***
***
126.
***
***
127.
***
***
128.
***
***
129.
***
***]
319[*
***
**]
240[131.
***
***
132.
***
***
133.
***
***
134.
***
***]
355[*
***
*]
242[136.
***
***
137.
***
***
138.
***
***]
139.
8507
320[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 356[and other Lithium-ion accumulators including Lithium-ion power banks]]
321[*
***
**]
321[*
***
**]
321[*
***
**]
143.
85
= = = = = = = =
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= = = = = = = =
***
***
158.
***
***
159.
***
***
160.
***
***
161.
***
***
162.
***
***
163.
***
***]
16[163A
8701
Road tractors for semi-trailers of engine capacity more than 1800 cc]
164.
8702
273[Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]]
165.
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]
166.
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
324[*
***
**]
168.
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169.
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
170.
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts
= = = = = = = =
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= = = = = = = =
10A
9401 20 00
Seats of a kind used for motor vehicles]
250[211.
***
***
212.
***
***
213.
***
***
214.
***
***]
360[215.
***
*]
251[216.
***
***
217.
***
***
218.
***
***
219.
95[***]
252[220.
***
***
221.
***
***
222.
***
***]
223.
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
327[*
***
**]
253[225.
***
****
226.
***
****]
227.
9804
All dutiable articles intended for personal use
543[227A
Any Chapter
Specified actionable claim;
Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of-
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;]
544[228.
**
**]
544[229.
**
**]
Schedule V – 3%
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
7101
Pearls, natural or cult
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containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13.
7113
Articles of jewellery and parts thereof, of precious metal or 255[of metal clad with precious metal 277[***]]
14.
7114
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
15.
7115
Other articles of precious metal or of metal clad with precious metal
16.
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
17.
7117
278[Imitation jewellery [other than bangles of lac/shellac]]
18.
7118
Coin
Schedule VI – 0.25%
S.No.
Chapter/Heading/ Sub-heading/Tariff item
Description of Goods
(1)
(2)
(3)
1.
7102
524[Rough diamonds or simply sawn diamonds, industrial or non-industrial]
2.
7103
383[precious stones (other than diamonds) and semi-precious stones, whether or not worked or gra
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e, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' 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.]
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975
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ntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.]
102[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable cla
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4
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
69.
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers
3.
Corrected vide Corrigendum notification dated 30-6-2017, before it was read as “30”
4.
Corrected vide Corrigendum notification dated 30-6-2017, before it was read as “other than those”
5.
Corrected vide Corrigendum notification dated 30-6-2017, before it was read as “goggles and the like, corrective, protective or other”
6.
Corrected vide Corrigendum notification dated 12-7-2017, “Coffee, whether or not roasted or decaffeinated”
7.
Corrected vide Corrigendum notification dated 12-7-2017, New Entry
8.
Corrected vide Corrigendum notification d
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re it was read as, “Agarbatti”
21.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, respectively, “saima”, “gotasitara” “glzal”
22.
Inserted vide F. No. 354/117/2017-TRU – Dated 27-7-2017
23.
Inserted vide F. No. 354/117/2017-TRU – Dated 27-7-2017,
24.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, “Dates”.
25.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, “serial number 1(f)”
26.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, “3302”
27.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, “heading 9208”
28.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, “(Fountain pen ink and Ball pen ink)”
29.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, “Artificial fur and articles thereof”
30.
Omitted vide F. No. 354/117/2017-TRU – Dated
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s read as, “put up in unit container and bearing a registered brand name”
40
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
41
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
42
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
43
Omitted vide notification no. 27/2017 IT(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]”
44
Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, “[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]”
45
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “other than aquatic feed including shrimp feed an
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was read as, “walnuts,”
56
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “dried fruits of Chapter 8”
57
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi”
58
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “ready for consumption form”
59
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “”put up in unit container and bearing a registered brand name”
60
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “agarbattis”
61
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
62
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
63
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
64
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2
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. 27/2017 IT(rate) dated 22-9-2017
75
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “Diabetic foods; [other than Namkeens”
76
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before was read as, “Plastic Tarpaulin”
77
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
78
Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as,
140.
4419
Tableware and Kitchenware of wood
79
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “Braille paper”
80
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as “of felt”
81
Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as,
186.
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
82
Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as,
18
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IT(rate) dated 22-9-2017, before it was read as, “Custard powder”
89
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “plastic tarpaulins”
90
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “other than erasers”
91
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, “of Other calcareous stone”
92
Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as “;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”
93
Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as,
87.
6913
Statuettes and other ornamental ceramic articles
94
Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, “other than computer monitors not exceeding 17 inches”
95
Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as,
219.
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ord or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.”
100
Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
101
Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “0802”
102
Inserted vide notification no. 35/2017 dated 13-10-2017
103
Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “Kerosene PDS”
104
Omitted vide notification no. 35/2017 dated 13-10-2017
49[201A
4907
Duty Credit Scrips]
105
Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “5705”
106
Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “24[Dates (soft or hard)], figs, pineapples
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ted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “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)”
114
Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as,
102.
3915
Waste, parings and scrap, of plastics
115
Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”
116
Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as,
158.
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
117
Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “All synthetic filament yarn such as nylon, polyeste
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“including waste and scrap”
125
Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, 91[of Other calcareous stone [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; other ornamental goods essentially of stone]]”
126
Omitted vide notification no. 35/2017 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 examp
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ll, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5.
0307
Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6.
0308
Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
131.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), 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
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, whether or not shelled or peeled”
135.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
60.
1106 10 10
Guar meal
136.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
“other than of seed quality”
137.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
72.
1210
Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
138.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
78.
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]
Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other tha
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5-11-2017 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
144.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), 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. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational.”
145
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
52[259A
9601
Worked corals other than articles of coral]
146.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
2.
0202
Meat of
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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
148.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “and desiccated coconuts”
149.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Yeasts and prepared baking powders”
150.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
44.
2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]
Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning
151.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-” including idli / dosa batter”
152.
S
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er or not split, other than leather of heading 4114
155
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), 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
156.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), 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 textile materials
157.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
152.
5806
Narrow woven fabrics, other
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ances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body”
163.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “fishing hooks,”
164.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
1.
0402 91 10, 0402 99 20
Condensed milk
165.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), 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
166.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), 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]”
167.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate)
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ed 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
18.
2103 90 10
Curry paste
19.
2103 90 30
Mayonnaise and salad dressings
20.
2103 90 40
Mixed condiments and mixed seasoning
171.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), 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, 75[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 112[preparations in ready for consumption form, khakhra]]”
172.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), 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
173.
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liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry”
176.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Poster colour”
177.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 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 28[“(other than Fountain pen ink and Ball pen ink)]
178.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
3304 20 00
Kajal pencil sticks
179.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
3305 9011, 3305 90 19
Hair oil
180.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
33
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fication No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
125.
4202 12 10
Toilet cases
126.
4202 22 10
Hand bags and shopping bags, of artificial plastic material
127.
4202 22 20
Hand bags and shopping bags, of cotton
128.
4202 22 30
Hand bags and shopping bags, of jute
129.
4202 22 40
Vanity bags
130.
4202 29 10
Handbags of other materials excluding wicker work or basket work
186.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “29[Artificial fur other than articles thereof]”
187.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), 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”
188.
Substitut
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11-2017 before it was read as:- “Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system”
193.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal”
194.
Substituted Vide Notification No. 43/2017- Integrated Tax (Ra
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98.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
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]
199.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Turbo-jets, turbo-propellers and other gas turbines – turbo-jets”
200.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
8419 20
Medical, surgical or laboratory sterilisers
201.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.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
= = = = = = = =
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ata processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]”
204.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Perforating or stapling machines (staplers), pencil sharpening machines”
205.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]”
206.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Plain shaft bearings”
207.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate)
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Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Closed-circuit television (CCTV)”
211.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Electrical Filaments or discharge lamps”
212.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Winding Wires; Coaxial cables; 33[Optical Fibre Cable]”
213.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Carbon electrodes”
214.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
410.
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof
215.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017
= = = = = = = =
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. 15-11-2017 before it was read as:- “Bamboo furniture”
221.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “86[Coir mattresses, cotton pillows and mattresses]”
222
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Swimming pools and padding pools”
223.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Kitchen gas lighters”
224.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
2.
1704
Chewing gum / bubble gum and white chocolate, not containing cocoa
3.
1804
Cocoa butter, fat and oil
4.
1805
Cocoa powder, not containing added sugar or sweetening matter
5.
1806
Chocolates and other food preparations containing cocoa
6.
1901 90 [other than 1901 10, 1901 20 00]
Malt ext
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r, 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, 88[***]
225.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
11.
15[2202 99 90]
Other non-alcoholic beverages
226.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
16.
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
227.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
17.
2516 12 00
Granite, other than blocks
228.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
19.
2710
Avgas
229.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-
= = = = = = = =
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ral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]
29.
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants
30.
3401 30
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
31.
3402
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including aux
= = = = = = = =
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ated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
35.
3602
Prepared explosives, other than propellant powders; such as Industrial explosives
36.
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
37.
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters
38.
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
39.
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
40.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41.
38
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[other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]
49.
4016 [other than 4016 92 00]
Other articles of vulcanised rubber other than hard rubber (90[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine])
50.
4017
Hard rubber (for example ebonite) in all forms, 124[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-cas
= = = = = = = =
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ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards
59.
4411
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
60.
4412
Plywood, veneered panels and similar laminated wood
61.
4413
Densified wood, in blocks, plates, strips, or profile shapes
62.
4414
Wooden frames for paintings, photographs, mirrors or similar objects
63.
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
64.
4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
65.
4814
Wall paper and similar wall coverings; window transparencies of paper
66.
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
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f wood, agglomerated with cement, plaster or other mineral binders
74.
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented
75.
6810
Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering
76.
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
77.
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brak
= = = = = = = =
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hether or not on a backing; finishing ceramics
85.
6909
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture 92[***]
86.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
233.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
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 other
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s and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms
99.
7020
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]
100.
7321
Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
101.
7322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
102.
7324
Sanitary ware and parts thereof of iron and steel
103.
7418
All goods other than utensils i.e. sanitary ware and parts ther
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of base metal
110.
8303
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
111.
8304
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
234.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
113.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
235.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Spark-ignition reciprocating or rotary internal combustion piston engine”
236.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was rea
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of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices, apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]
239.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
123.
8423
Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds
124.
8424
Fire extinguishers
125.
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
126.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
127.
842
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wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]
132.
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
133.
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter
134.
8479
Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]
241.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 127[***]; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)”
242.
Omitted Vide Notification
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le, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
244.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
147.
8517
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]
148.
8518
Single loudspeakers, mounted in their enclosures [8518 21 00], Audiofrequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]
149.
8519
Sound recording or reproducing apparatus
150.
8522
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
245.
Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
“Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, d
= = = = = = = =
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, burglar or fire alarms), other than those of heading 8512 or 8530
158.
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for 35[optical fibres, optical fibre bundles or cables]
159.
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
160.
8539
Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]
161.
8544
Insulated (including enamelled or anodised) wire,
= = = = = = = =
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017 w.e.f. 15-11-2017 before it was read as:-
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 incorporating sound recording or reproducing apparatus
182.
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
183.
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
184.
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
185.
9012
M
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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 vehicles, aircraft, spacecraft or vessels
195.
9106
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)
196.
9107
Time switches with clock or watch movement or with synchronous motor
197.
9108
Watch movements, complete and assembled
198.
9110
Complete watch movements, unassembled or partly asse
= = = = = = = =
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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
250.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
211.
9401
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
212.
9403
Other furniture [other than bamboo furniture] and parts thereof
213.
9404
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or
= = = = = = = =
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= = = = = = = =
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 [96[other than flints, wicks or Kitchen gas lighters]]
253.
Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-
225.
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
226.
9618
Tailors' dum
= = = = = = = =
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(Rate) Dated 25-01-2018
258.
Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “to household domestic consumers or”
259.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “Grass, leaf or reed or fibre products, including mats, pouches, wallets”
260.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “Corduroy fabrics”
261.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “6309”
262.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “28”
263.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “29”
264.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
63[99A
4419
Tableware and Kitchenware of wood]
= = = = = = = =
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Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “groundnut sweets and gajak”
269.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “Preparations for use on the hair]”
270.
Omitted vide Notification No. 7/2018-Integrated Tax (Rate) 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
271.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
132[236A
7324
Sanitary ware and parts thereof, of iron and steel]
272.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “202[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spr
= = = = = = = =
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or convenience of transport [other than Unworked or simply sawn or roughly shaped]”
276.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]”
277.
Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “[other than bangles of lac/shellac]”
278.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “Imitation jewellery”
279.
Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, “98[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]
= = = = = = = =
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No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
286. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Coir mats, matting and floor covering”
287. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “260[Corduroy fabrics, velvet fabrics]”
288. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece”
289. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “500”
290. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Biomass briquettes”
291. Omitted vide Notifi
= = = = = = = =
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18-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
298. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
299. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“9619
Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material ”
300. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
301. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
302. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
303. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
304. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
305. Substituted vide Notification No. 19/2018-Int
= = = = = = = =
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= = = = = = = =
Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
314. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
315. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“9607
Slide fasteners and parts thereof”
316. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
317. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“20.
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
21.
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous
= = = = = = = =
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ated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Electric accumulators, including separators therefor, whether or not rectangular (including square)”
321. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“140.
8508
Vacuum cleaners
141.
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 132B[other than wet grinder consisting of stone as a grinder]
142.
8510
Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor”
322. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“146.
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling ton
= = = = = = = =
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re it was read as
171.
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
326. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
175.
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
327. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
224.
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmeti
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w.e.f. 01-01-2019 before it was read as “198A”
331. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
332. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “63 [other than 6309]”
333. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “Footwear having a retail sale price not exceeding Rs. 289[1000] per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.”
334. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
132[225A
6815
Fly ash bricks or fly ash aggregate wth 90 percent or more fly ash content]
335. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
336. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-
= = = = = = = =
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-2018 w.e.f. 01-01-2019 before it was read as
177.
6815
159[****] and fly ash blocks
344. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “121A”
345. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
346. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“142.
4502
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
143.
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144.
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork”
347. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “206[Crank shaft fo
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ted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“135.
8483
241[Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)]”
356 Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
357. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
151.
8525
245[Digital cameras and video camera recorders [other than CCTV]]
358. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches” “68 cm”
359. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before
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206.
87
Electrically operated vehicles, including two and three wheeled electric motor vehicles”
366. Inserted vide Notification No. 12/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019
367. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“41[33A
0813
Tamarind, dried]”
368. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
369. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“332[63[other than 6305 32 00, 6309]]”
370. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
371. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“235.
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
236.
8602
Other rail locomotives; loco
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roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing”
372. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
373. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“132[201A
8509
Wet grinder consisting of stone as a grinder]”
374. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
375. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
376. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
377. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
378. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“Cars for physically handicapped persons, subject to the following cond
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= = = = = = = =
de Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“4.
7104
276[Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]”
383. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“280[Semi-precious stones, unworked or simply sawn or roughly shaped]”
384. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“257[2A
7103
Precious stones (other than diamonds), ungraded precious stones (other than diamonds)]”
385. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“281[Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped]”
38
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ction 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.”
390. Substituted vide Notification No. 1/2020-Integrated Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as
“228.
254[Any Chapter]
Lottery authorized by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face valu
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g”
392. Inserted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020
393. Omitted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“202.
8517
Telephones for cellular networks or for other wireless networks
203.
85
Parts for manufacture of Telephones for cellular networks or for other wireless networks”
394. Omitted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“73.
3605
Matches (other than handmade safety matches [3605 00 10])”
395. Substituted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“208[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 head
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al waste]
139.
2601
Iron ores and concentrates, including roasted iron pyrites
140.
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141.
2603
Copper ores and concentrates.
142.
2604
Nickel ores and concentrates.
143.
2605
Cobalt ores and concentrates.
144.
2606
Aluminium ores and concentrates.
145.
2607
Lead ores and concentrates.
146.
2608
Zinc ores and concentrates.
147.
2609
Tin ores and concentrates.
148.
2610
Chromium ores and concentrates.”
400. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
401. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“102[187A
3915
Waste, parings or scrap, of plastics]”
402. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10
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f the gross consideration charged shall be deemed as value of the said taxable service.]”
403. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
404. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
405. Substituted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “Bio-diesel”
406. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“122.
4819
Cartons, boxes and cases of corrugated paper or paper board”
407. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“127.
4906 00 00
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reprod
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ar purposes reproduced with the aid of computer or any other devices”
408. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
409. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“374[205A
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
205B
8602
Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof
205C
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
205D
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)
205E
8605
Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose rai
= = = = = = = =
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ed vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“132[153A
4819 20
Cartons, boxes and cases of non-corrugated paper or paper board]”
414. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
415. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
416. Substituted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “Fountain pens, stylograph pens 34[***]”
417. Omitted vide NOTIFICATION NO. 13/2021-Integrated Tax (Rate) dated 27-10-2021 before it was read as
“132[243
Any Chapter
Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software]”
418. Omitted vide NOTIFICATION NO. 13/2021-Integrated Tax (Rate) dated 27-10-2021 before it was read as “in respect of Inf
= = = = = = = =
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ubstituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 45[other than cotton seed oil cake]”
424. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
2518 10 dolomite, Not calcined or sintered”
425. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“400[186A.
3826
Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]”
426. Substituted vide Notification No. 18
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= = = = = = = =
431. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.”
432. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516”
433. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or
= = = = = = = =
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8/2021-Integrated 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 59[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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]”
439. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Carpets and other textile floor coverings, tufted, whether or not made up”
440. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “7419 99 30”
441. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “9405, 9405 50 31”
4
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6I
2607
Lead ores and concentrates.
26J
2608
Zinc ores and concentrates.
26K
2609
Tin ores and concentrates.
26L
2610
Chromium ores and concentrates.]”
444. Omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“41.
30
Nicotine polacrilex gum”
445. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators”
446. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
447. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like”
448. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-
= = = = = = = =
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table fats or oils”
452. Substituted vide Notification No. 18/2021-Integrated 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 forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above”
453. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
454. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
455. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“383.
8525
210[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
= = = = = = = =
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= = = = = = = =
l 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”
460. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those 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 like”
461. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, h
= = = = = = = =
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= = = = = = = =
ation No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8802”
466. Omitted vide NOTIFICATION NO. 21/2021-Integrated Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
“225.
64
333[Footwear of sale value not exceeding Rs. 1000 per pair]”
467. Inserted vide NOTIFICATION NO. 21/2021-Integrated Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022
467A. 1. Retrospective Effect: 'no integrated tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive)' vide Section 135 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected)
2. Retrospective Effect: 'no integrated tax shall be levied or collected in respect of supply of unintended waste generated during the
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01/2022-Integrated 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.
6904 10 00
Building bricks
228.
6905 10 00
Earthen or roofing tiles”
469. Inserted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022
470. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “and”
471. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
472. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
473. Substituted vide Notification No. 6/2022-Intergrated 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) beari
= = = = = = = =
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ut 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]”
477. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“39[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]]”
478. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“put up in unit container
= = = = = = = =
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tered 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]]”
481. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
482. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
483. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“other than those 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
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her 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 leather; metallised leather
197E
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]”
488. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “put up in unit container and bearing a brand name”
489. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“230.
84
Pawan Chakki that is Air Ba
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90.21 of the First Schedule”
492. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
493. Substituted vide Notification No. 6/2022-Intergrated 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 actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”
494. Substituted vide Notification No. 6/2022-Intergrated 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 actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any e
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e it was read as,
“Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”
501. Omitted vide Notification No. 6/2022-Intergrated 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 sharpeners and blades therefor
189.
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware
192.
8413
Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
193.
8414 20 10
Bicycle pumps”
502. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
502a. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) d
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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)”
505. Substituted vide Notification No. 6/2022-Intergrated 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, including reconstituted tars”
506. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
507. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “[Other than aseptic packaging paper]”
508. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
509. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“[other than fly as
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ed 13-07-2022 w.e.f. 18-07-2022
517. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
518. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
519. Omitted vide Notification No. 6/2022-Intergrated 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]”
520. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “[other than Light-Emitting Diode (LED) Light Sources]”
521. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
522. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapte
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as,
“99[(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.
256((b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country]”
528. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.
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xes, geometry boxes and colour boxes, pencil sharpeners”
532. Substituted vide NOTIFICATION NO. 12/2022-Integrated 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 300[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]”
533. Substituted vide NOTIFICATION NO. 03/2023- Integrated 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 labelled; Khandsari Sugar, pre-packaged and labelled”
534. Inserted vide NOTIFICATION NO. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023
535. Inserted vide NOTIFICATION NO. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023
536. Inserted vide NOTIFICATION NO. 09/2023-Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
537. Inserted vide NOTIFICATION NO.
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n or steel”
543. Inserted vide NOTIFICATION NO. 14/2023- Integrated Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023
544. Omitted vide NOTIFICATION NO. 14/2023- Integrated Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023 before it was read as,
“390[228.
Any chapter
Lottery]
257[229
Any Chapter
Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club]”
545. Inserted vide NOTIFICATION NO. 14/2023- Integrated Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023
546. Inserted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
547. Inserted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
548. Substituted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, “of heading 1905”
549. Inserted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
550. Omitted vide NOTIFICATION No. 20/2023-
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xes, 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.]”
558. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
559. Substituted vide Notification No. 02/2024-Integrated 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 ”
560. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
561. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
562. Substituted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “domestic purposes;”
563. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
564. Inserted vide Notific
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nbsp;Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025
571. Substituted vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025 before it was read as,
“527[(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.]
563[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.]”
Notifica
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