UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
01/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Superseded vide Notification No. 9/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025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-Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 710 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), 347[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 Union territory tax of-
(i) 2.5 per cent. in respect of goods specif
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corresponding entry in column (2) of the said Schedules.
Schedule I – 2.5%
S. No.
Chapter /Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
131[0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
All goods [other than fresh or chilled] 460[, pre-packaged and labelled]]
2.
132[406[0303, 0304, 0305, 0306, 0307, 0308, 0309]
All goods [other than fresh or chilled] 460[, pre-packaged and labelled]]
3.
133[***]
4.
133[***]
5.
133[***]
6.
133[***]
7.
0401
Ultra High Temperature (UHT) milk
8.
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.
0403
407[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]
461[9A
0403
Curd, Lassi, Butt
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rts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18.
0507 [Except 050790]
Ivory, tortoise-shell, whalebone and whalebone hair, horns, 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 hum
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ncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33.
0812
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
353[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
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-packaged and labelled].
55.
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 467[, pre-packaged and labelled]
56.
1103
Cereal groats, meal and pellets, including suji and dalia, 467[, pre-packaged and labelled]
57.
1104
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58.
1105
Meal, powder, 135[Flour] flakes, granules and pellets of potatoes 467[, pre-packaged and labelled]
59.
1106
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 467[, pre-packaged and labelled]
60.
138[***]
61.
18[0713]
Guar gum refined split
62.
1109 00 00
Wheat gluten, whether or not dried
63.
12
All goods
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form of pellets; lupulin]
73.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the 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
243[76A
13
Tamarind kernel powder]
77.
1401
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
78.
141[14
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seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85.
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86.
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87.
1515
409[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, boile
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wares
535[96A.
1901
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]
97.
1902
Seviyan (vermicelli)
98.
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
469[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]
557[98B.
1904
Fortified Rice Kernel (FRK)]
99.
1905
Pizza bread
105[99A
1905 or 2106
Khakhra, plain chapatti or roti]
524[99B.
1905
Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]
100.
1905 40 00
Rusks, toasted bread and similar toasted products
45[100A
2106
Roasted Gram] 135[,idli/dosa batter, chutney powder]
101.
2106 90
Sweetmeats
105[10
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)]
104.
2303
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105.
2304
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 46[***]
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 47[***]
107.
2306
410[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]
108.
2307
Wine lees; argol
525[108A.
2309
Fish soluble paste]
109.
2401
Tobacco leaves
110.
2502
Unroasted iron pyrites.
111.
144[2503
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal
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of an apparent specific gravity of 1 or less.
121.
2513
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
122.
2514
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
123.
269[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]
315[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
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accelerators or retarders.
130.
2521
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
131.
2522
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
132.
2524
Asbestos
133.
2525
Mica, including splitting; 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 135[(calculated on dry weight)]
136.
2529
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.
2530
Mineral substances not elsewhere specified or included.
385[138.
**
**]
385[139.
**
**]
385[140.
**
**]
385[141.
**
**]
385[142.
**
**]
385[143.
**
**]
385[
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s and similar gases, other than petroleum gases and other gaseous hydrocarbons
471[161.
**
**]
164.
2710
106[(a) kerosene oil PDS,
(b) The following bunker fuels for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST]
354[iii. Marine Fuel 0.5% (FO)]
165.
539[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 244[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
243[165A
540[2711 12 00, 2711 13 00, 2711 19 10]
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
169.
28
Nuclear fuel
170.
2805 11
Nuclea
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o the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia]
472[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 fertilisersor organic fertilisers 473[, pre-packaged and labelled.]
1[182A
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements
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s, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191.
4016
Erasers
105[191A
4017
Waste or scrap of hard rubber]
192.
4101
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor 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 she
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204.
5104
Garneted stock of wool or of fine or coarse animal hair, shoddy wool
205.
5105
Wool and fine or coarse animal hair, carded or combed
206.
5106 to 5110
Yarn of wool or of animal hair
207.
5111 to 5113
Woven fabrics of wool or of 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 orprocessed 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] inc
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ft assembled by means of an adhesive (bolducs)]
219B
5808
Saree fall]
220.
5809, 5810
Embroidery or zari articles, that is to say,- imi, zari, kasab, 22[salma], dabka, chumki, 23[gota, sitara], naqsi, kora, glass beads, badla, 24[gizai]
221.
60
Knitted or crocheted fabrics [All goods]
222.
274[61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece]
223.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224.
355[63 [other than 6305 32 00, 6305 33 00, 6309]]
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece
135[224A
247[6309 or 6310]
Worn clothing and other worn articles; rags]
453[225.
**
**]
320[225A
6602 00 00
Walking-sticks including seat sticks
455[225B
**
**]
455[226
**
**]
455[227
**
**]
455[228
**
**]
105[228A
7001
Cullet or other
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Parts and accessories of carriage for disabled persons]
243[322[243B]
88 or Any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads]
414[244
8802 or 8806
Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]
245.
415[8807]
415[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.
8904
Tugs and pusher craft
249.
8905
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsid
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es;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
257.
90 or any other Chapter
Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
54[257A
9404
Cotton quilts of sale value not exceeding Rs. 1000 per piece]
135[257B
9401 10 00
Aircraft seats]
258.
416[9405]
Kerosene pressure lantern
259.
9405 91 00, 9405 92 00 or 9405 99 00
Parts of kerosene pressure lanterns including gas mantles
148[259A
382[9503]
Toy balloons made of natural rubber latex
259B
9507
Fishing hooks
259C
9601
Worked corals other than articles of coral]
56[260
9603 [other than 9603 10 00]
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]
261.
9704
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading
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prol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41)&nb
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p; Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tab
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; Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) 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) &nbs
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morrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158)
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sp; Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
(179) Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(1
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beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution 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 c
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ne Hydrochloride
(10) Pilocarpine
(11) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atro- pine
(15) Homatroprn
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
List 3 [See S.No.257 of the Schedule I]
(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arith
= = = = = = = =
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; and large-print books, braille embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7) Assistive listening devices, audiometers
(8)  
= = = = = = = =
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= = = = = = = =
rts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]
16.
0804
109[Dates (soft or hard), figs, pineapples, avocados, guavas 479[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried]
10[16A
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.]
17.
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 110[dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]
18.
1108
Starches; inulin
19.
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
20.
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
21.
1503
Lard ste
= = = = = = = =
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ls and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included]
28.
1601
421[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]
29.
1602
422[Other prepared or preserved meat, meat offal, blood or insects]
30.
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
31.
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32.
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
135[32A
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those w
= = = = = = = =
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= = = = = = = =
r 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, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
41.
2009
423[Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]
424[41A
2009 89 90
Tender coconut water 480[, pre-packaged and
= = = = = = = =
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Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]]
425[49.
**
**]
50.
14[2202 99 30]
Beverages containing milk
51.
2515 12 10
Marble and travertine blocks
52.
2516
Granite blocks
53.
28
Anaesthetics
54.
28
Potassium Iodate
55.
28
Steam
56.
248[28 or 38]
Micronutrients, which are covered under 28[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57.
2801 20
Iodine
135[57A
2804 40 10
Medical grade oxygen]
277[***]
58.
2847
Medicinal grade hydrogen peroxide
59.
249[29 or 3808 93]
Gibberellic acid
60.
3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic use
= = = = = = = =
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= = = = = = = =
inistration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64.
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
65.
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives 482[and Ostomy appliances]]
2[*
****
*
*
****
*
*
****
*
*
****
*]
483[70.
**
**
= = = = = = = =
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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
243[80A
3826
391[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]
373[80AA
**
**]
81.
3926
Feeding bottles
82.
3926
Plastic beads
83.
4007
Latex Rubber Thread
84.
4014
Nipples of feeding bottles
85.
4015
Surgical rubber gloves or medical examination rubber gloves
64[85A
4016
Rubber bands]
484[85B
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, wh
= = = = = = = =
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= = = = = = = =
and bags and shopping bags, of jute]
91.
4203
Gloves specially designed for use in sports
92.
44 or any Chapter
The following goods, namely: –
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues
65[92A
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]]
93.
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like
94.
4405
Wood wool; wood flour
95.
4406
Railway or tramway sleepers (cross-ties) of wood
96.
4408
Sheets for veneering (including those obtained by slicing laminated wood), for pl
= = = = = = = =
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as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
324[101A
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
101B
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
101C
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]
325[*
***
*]
251[***]
252[***]
105.
4701
Mechani
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e 3 to this Chapter
115.
4806 20 00
Greaseproof papers
116.
4806 40 10
Glassine papers
117.
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
118.
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
119.
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
485[120.
**
**]
121.
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
541[121A
4819 10,
4819 20
C
= = = = = = = =
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filter rods]]
134.
5602
Felt, whether or not impregnated, coated, covered or laminated
135.
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
136.
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137.
5605
528[Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-
(i) real zari thread (gold) and silver thread combined with textile thread
(ii) imitation zari thread or yarn known by any name in trade parlance]
138.
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
139.
5607
Twine, cordage, ropes and cables, whether or not plaited or brai
= = = = = = = =
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weight, of Handloom, Cotton Rugs of handloom 279[except the items covered in 219 in Schedule I]
280[***]
148.
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149.
5803
Gauze, other than narrow fabrics of heading 5806
150.
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
151.
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
152.
160[***]
153.
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
154.
5808
69[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitt
= = = = = = = =
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uter covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159.
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160.
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161.
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162.
5905
Textile wall coverings
163.
5906
Rubberised textile fabrics, other than those of heading 5902
164.
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165.
5908
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impreg
= = = = = = = =
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= = = = = = = =
lant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169.
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece
170.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
171.
161[63[other than 6309]
Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; rags]]
454[171A1
64
Footwear of sale value not exceeding Rs. 1000 per pair]
373[171A
**
**]
70[326[171AA]
6501
Textile caps]
135[171B
6505
Hats (knitted/crocheted) or made up from lace or other textile fabrics]
172.
6601
= = = = = = = =
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[*
***
*]
73[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
519[Mathematical boxes, geometry boxes and colour boxes]
542[180A
7310, 7323, 7612, or 7615
Milk cans made of Iron, Steel, or Aluminium]
181.
7317
Animal shoe nails
182.
7319
Sewing needles
183.
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
543[183A
7321 or 8516
Solar cookers]
184.
7323
Table, kitchen or other household articles of iron
= = = = = = = =
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n system including laterals; mechanical sprayers]
196.
8432
454B[Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 135[; Parts [8432 90]]]
197.
8433
454B[Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 491[parts thereof]]
492[198.
**
**]
199.
8436
454B[Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 544[; parts thereof]]
200.
8452
163[Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines]
201.
8479
Composting Machines
394[201A
84, 85 or 94
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generato
= = = = = = = =
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olice and paramilitary forces etc.
492[205.
**
**]
395[205A.
**
**]
395[205B.
**
**]
395[205C.
**
**]
395[205D.
**
**]
395[205E.
**
**]
395[205F.
**
**]
395[205G.
**
**]
395[205H.
**
**]
206.
351[**
**]
283[206 A
87
Fuel Cell Motor Vehicles]
207.
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
135[207A
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]
208.
8712
Bicycles and other cycles (including delivery tricycles), not motorised
209.
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210.
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
211.
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212.
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
2
= = = = = = = =
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ilters
492[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
135[222A
9403
Furniture wholly made of bamboo, cane or rattan]
223.
9404
Coir products [except coir mattresses]
224.
9404
Products wholly made of quilted textile materials
76[224A
9404
Cotton quilts of sale value exceeding Rs. 1000 per piece.]
225.
428[9405]
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
492[226.
**
**]
492[227.
**
**]
228.
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229.
9504
Playing cards, chess board, carom board and other board games, like ludo, etc.
= = = = = = = =
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= = = = = = = =
oods]
236.
9701
429[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 for personal use
375[
**
**]
404[243.
**
**]
Schedule III – 9%
S. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
167[***]
2.
1107
Malt, whether or not roasted
3.
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar
= = = = = = = =
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= = = = = = = =
iya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, 254[groundnut sweets, gajak and sugar boiled confectionery]]]
135[12A
1804
Cocoa butter, fat and oil
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
12C
1806
Chocolates and other food preparations containing cocoa]
13.
170[1901 [other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares 536[of heading 1905; food preparation of millet flour, in powder form, containing
= = = = = = = =
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= = = = = = = =
s 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
18.
173[***]
19.
173[***]
20.
173[***]
21.
2104
Soups and broths and preparations therefor; homogenised composite food preparations
22.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
23.
2106
174[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]
24.
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flav
= = = = = = = =
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= = = = = = = =
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]
27.
175[***]
28.
2619
530[Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag]
29.
2620
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30.
2621
176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash
= = = = = = = =
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= = = = = = = =
opane, 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, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37.
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38.
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral
= = = = = = = =
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= = = = = = = =
nins 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 chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50.
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
= = = = = = = =
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= = = = = = = =
nd 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
105[54A
3213
179[Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]
288[54B
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like]
494[54C
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]
55.
180[***]
56.
3301
Essenti
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holised oil (DMO), Spearmint oil, Mentha piperita oil]
135[57A
3303
Perfumes and toilet waters]
58.
181[3304
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]]
59.
182[3305
255[Preparations for use on the hair [except Mehendi pate in Cones]]]
60.
183[3306
Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]]
135[60A
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, ag
= = = = = = = =
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= = = = = = = =
ions 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
135[62A
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404]
63.
3407
116[Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or cal
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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
135[71A
3602
Prepared explosives, other than propellant powders; such as Industrial explosives]
72.
3603
432[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]
135[72A
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]
380[73.
**
**]
135[73A
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters]
74.
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as
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anufactures
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 spirit and rosin oils; run gums
86.
3807
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
87.
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and si
= = = = = = = =
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or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
135[90A
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
90B
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers]
91.
3815
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
92.
3816
Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
93.
3817
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
94.
3818
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]
135[94A
3819
Hydraulic brake fluids and other prepared liquids for hydraul
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ncluded]
256[***]
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 of natural rubber), not elsewhere specified or included; in primary forms
101.
3914
Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
398[101A
3915
Waste, Parings and Scrap, of Plastics.]
102.
117[***]
103.
3916
Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profil
= = = = = = = =
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dule 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
185[Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]]
112.
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Nonconjugated diene rubber (EPDM)
113.
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
114.
4004
118[powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]
115.
4005
Compounded rubber, unvulcanised, in primary forms o
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g 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]
123A
186[4016
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]]
135[123B
4017
Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material]
124.
4202
187[Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases,
= = = = = = = =
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88[***]
130.
188[***]
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
135[132A
4303
Articles of apparel, clothing accessories and other articles of furskin]
133.
4304
189[Artificial fur and articles thereof]
134.
4403
Wood in the rough
135.
4407
Wood sawn or chipped
136.
4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]
137.
4409
Wood (including strips and friezes for parquet floor
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43[[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.
81[***]
141.
4501
Waste cork; crushed, granulated or ground cork
332[142.
****
*
143.
****
*
144.
***
*]
145.
4803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
146.
4806 [Except 4806 20 00, 4806 40 10]
Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147.
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ostcards 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 fibres
545[153A
4819 (except 4819
10, 4819 20)
All Goods
(other than Cartons, boxes and cases of, –
(a) corrugated paper or paper board;or
(b) non-corrugated paper or paper board)]
154.
4820
Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar
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ed 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) 496[; Cheques, loose or in book form].
157C.
4908
Transfers (decalcomanias).
157D.
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
157E.
4910
Calendars of any kind, printed, including calendar blocks.
157F.
4911
Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercia
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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 manchons), 83[of felt [other than textile caps]]
173.
6502
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.
6504 00 00
Hats and other headgear, plaited or made by assembling strips of any material, whether or
= = = = = = = =
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d 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] 290[except the items covered in Sl. No. 123 in Schedule I]
177F
6803
Worked slate and articles of slate or of agglomerated slate]
178.
6804
Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials
179.
6805
Natural or artificial abrasive pow
= = = = = = = =
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e, whether or not reinforced]
182.
6811
Articles of asbestos-cement, of cellulose fibre-cement or the like
135[182A
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
182B
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
182C
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
182D
6815
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibr
= = = = = = = =
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h 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.
84[***]
187.
85[***]
188.
124[***]
189.
7002
Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
135[189A
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189B
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, b
= = = = = = = =
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13
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
135[191A
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked]
192.
7015
Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
135[192A
7016
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms]
193.
7017
Laboratory, hygienic or pharmaceutical glassware, whether or not gradua
= = = = = = = =
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ing 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 stainless steel
209.
7221, 7222
All bars and rods, of stainless steel
210.
7223
Wire of stainless steel
211.
7224
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
212.
7225, 7226
All flat-rolled products of other alloy steel
213.
7227, 7228
All bars and ro
= = = = = = = =
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= = = = = = = =
xample, 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
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
224.
7310
Tanks, casks, drums, cans, boxes and similar containers, for a
= = = = = = = =
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= = = = = = = =
er 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
33[***], knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
234.
7320
Springs and leaves for springs, of iron and steel
235.
7321
194[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves 547[,wood burning stoves of iron or steel, and solar cookers]]]
135[235A
7322
Radiators for
= = = = = = = =
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Copper plates, sheets and strip, of a thickness exceeding 34[0.15 mm]
248.
7410
Copper foils
249.
7411
Copper tubes and pipes
250.
7412
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.
7413
Stranded wires and cables
252.
7415
Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
135[252A
7418
All goods [other than table, kitchen or other household articles of copper; Utensils]]
253.
197[7419
291[Other articles of copper [other than Brass Kerosene Pressure Stove]]
254.
7501
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
255.
7502
Unwrought nickel
256.
7503
Nickel waste and scrap
257.
7504
Nickel powders and flakes
258.
7505
Nickel bars, rods, profiles and wi
= = = = = = = =
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= = = = = = = =
illars 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. 548[; other than Milk cans made of Aluminium]
274.
7613
Aluminium containers for compressed or liquefied gas
275.
7614
200[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]
135[275A
7615
All goods [other than table, kitchen or other household articles, of aluminium; Utensils]] 549[; Milk cans made of Aluminium]
276.
7616
Other articles of aluminium
277.
7801
Unwrought lead
278.
7802
Lead waste and scrap
279.
7804
Lead plates, sheets, strip and foil; lead powders and flakes
280.
7806
Other articles of lead (inclu
= = = = = = = =
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ess 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
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
298.
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), inc
= = = = = = = =
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= = = = = = = =
s, 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
303A
201[8302
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal]
135[303B
8303
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
303C
8304
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of
= = = = = = = =
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= = = = = = = =
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
105[308A
84
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B
84 or 85
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]
309.
8401
Nuclear reactors; machinery and apparatus for isotopes separation
310.
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam);
= = = = = = = =
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= = = = = = = =
s [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
436[Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]]
503[317C
8414 20 10
Bicycle pumps
317D
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps]
318.
8416
Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319.
8417
Industrial or laboratory furnaces and ovens, including incinerators, non-electric
292[319 A.
8418
Refriger
= = = = = = = =
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= = = = = = = =
gases
323.
8422 20 00, 8422 30 00, 8422 40 00, 35[8422 90] [other than 8422 11 00, 8422 19 00]
Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
324.
8423
204[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds]
325.
8424
258[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation syst
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ith the machinery of headings 8425 to 8430
504[328A
8433
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]
328B
8434
Milking machines and dairy machinery]
329.
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
505[329A
8437
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof]
330.
8438
438[Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils]
331.
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nes 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 clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
341.
8449
Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats
294[341 A.
8450
Household or laundry-type washing machines, including machine
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
harge, 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, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351.
8461
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included
352.
8462
439[
= = = = = = = =
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= = = = = = = =
ads 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 calculating device; cash registers
360.
8471
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
361.
8472
207[Other office machines (for example, hectograph or
= = = = = = = =
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= = = = = = = =
king glass or glassware
135[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
135[365A
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]
366.
8479
208[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]]
367.
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368.
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.
8482
= = = = = = = =
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= = = = = = = =
sories
371.
8487
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
506[371A
84 or 85
E-waste
Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]
372.
8501
Electric motors and generators (excluding generating sets)
373.
8502
Electric generating sets and rotary converters
374.
8503
Parts suitable for use solely or principally with the machines of heading 8501 or 8502
375.
8504
210[Electrical transformers, static converters (for example, rectifiers) and inductors 352[, other than charger or charging station for Electrically operated vehicles]]
376.
8505
Electro-magnets; permanent magnets and ar
= = = = = = = =
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= = = = = = = =
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
296[378A
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for 550[domestic purposes [other tha
= = = = = = = =
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= = = = = = = =
splay Modules, Whether or Not Incorporating Touch-Sensitive Screens]
442[383
8525 or 8806
Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]
135[383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock]
297[383C
8528
Television set (including LCD or LED television) of screen size not exceeding 336[32 inches]]
384.
8528
88[Computer monitors not exceeding 337[32 inches]], Set top Box for Television (TV)
135[384
= = = = = = = =
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= = = = = = = =
lts
135[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 for optical fibres, optical fibre bundles or cables
388B
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517]
389.
8538
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
390.
8539
443[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 508[****]]
391.
8540
Thermionic, co
= = = = = = = =
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= = = = = = = =
n 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
135[397A
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material]
398.
445[8548 or 8549]
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
401[398A
8601
Rail locomotives powered from an external source of electricity or by electric accumulators.
398B
= = = = = = = =
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= = = = = = = =
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]
243[399A
8702
Buses for use in public transport which exclusively run on Bio-fuels]
400.
8703
364[Following motor vehicles of length not exceeding 4000 mm, namely: –
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disabi
= = = = = = = =
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= = = = = = = =
ally 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
509[406A
8807
Parts of goods of heading 8801]
407.
8908 00 00
Vessels and other floating structures for breaking up
408.
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
409.
9002
Lenses, prisms, mirrors and other optical elements
= = = = = = = =
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= = = = = = = =
ied 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
446[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]
411I
9014
Direction finding compasses; other navigational instruments and appliances
411J
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]
412.
9016
219[Balances of a sensitivity of 5 cg or better, with or without weights]
413.
9017
510[Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measur
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
ers 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 quantities of heat, sound or light (including exposure meters); microtomes
418.
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419.
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and
= = = = = = = =
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= = = = = = = =
9101]
424.
9103
Clocks with watch movements, excluding clocks of heading 9104
135[424A
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]
425.
9105
Other clocks
135[425A
9106
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
425B
9107
Time switches with clock or watch movement or with synchronous motor
425C
9108
Watch movements, complete and assembled]
426.
9109
Clock movements, complete and assembled
427.
9114
220[Other clock or watch parts]
428.
9110
221[Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]
135[428A
9111
Watch cases and parts thereof]
429.
9112
222[Clock cases and cases of a similar type for other goods of this
= = = = = = = =
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= = = = = = = =
d 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 example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
433.
9305
Parts and accessories of articles of headings 9301 to 9304
434.
9306
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and part
= = = = = = = =
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= = = = = = = =
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]]
135[438A
9405
448[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; 511[****]]]
439.
9406
Prefabricated buildings
440.
9503
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
339[440A
9504
Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billi
= = = = = = = =
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= = = = = = = =
s 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
Travel sets for personal toilet, sewing or shoe or clothes cleaning
365[446.
***
*]
447.
9608
402[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including
= = = = = = = =
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= = = = = = = =
ther 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 existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in
= = = = = = = =
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= = = = = = = =
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.]
135[452P
Any Chapter
Permanent transfer of Intellectual Property (IP) right 405[****]]
348[452Q
Any chapter
Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Union Territory Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in no
= = = = = = = =
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= = = = = = = =
red 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 – 14%
S. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
538[1.
**
**]
2.
227[***]
3.
227[***]
4.
227[***]
5.
227[***]
6.
227[***]
7.
227[***]
8.
227[***]
9.
227[***]
10.
2106 90 20
Pan masala
11.
227[***]
12.
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
366[12A
22029990
Caffeinated Beverages]
403[12B
2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.]
13.
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14.
2402
Cig
= = = = = = = =
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bsp;
227[***]
29.
227[***]
30.
227[***]
31.
227[***]
32.
227[***]
33.
227[***]
34.
126[***]
35.
227[***]
36.
227[***]
37.
227[***]
38.
227[***]
39.
227[***]
40.
227[***]
41.
227[***]
42.
227[***]
43.
227[***]
44.
227[***]
45.
227[***]
46.
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 228[rear tractor tyres; and of a kind used on aircraft]
340[*
***
*]
48.
229[***]
49.
229[***]
50.
229[***]
51.
229[***]
52.
229[***]
53.
229[***]
54.
229[***]
55
= = = = = = = =
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= = = = = = = =
96[***]
88.
229[***]
89.
229[***]
90.
229[***]
91.
229[***]
92.
229[***]
93.
229[***]
94.
229[***]
95.
229[***]
96.
229[***]
97.
229[***]
98.
229[***]
99.
229[***]
100.
229[***]
101.
229[***]
102.
229[***]
103.
229[***]
104.
229[***]
105.
229[***]
106.
229[***]
107.
229[***]
108.
229[***]
109.
229[***]
110.
229[***]
111.
229[***]
112.
129[***]
113.
229[***]
114.
8407
230[Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]]
115.
8408
Compression-ignition internal combustion piston engines (diesel or semi-die
= = = = = = = =
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= = = = = = = =
1.
232[***]
132.
232[***]
133.
232[***]
134.
232[***]
341[*
***
*]
136.
234[***]
137.
234[***]
138.
234[***]
139.
8507
306[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 342[and other Lithium-ion accumulators including Lithium-ion power banks]]
307[***]
307[***]
307[***]
143.
8511
Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
144.
235[***]
145.
235[***]
308[***]
147.
235
= = = = = = = =
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= = = = = = = =
ort 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]
310[***]
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 of tractors]
311[***]
172.
238[***]
173.
8711
= = = = = = = =
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= = = = = = = =
2.
238[***]
203.
238[***]
204.
238[***]
205.
238[***]
206.
238[***]
207.
238[***]
208.
238[***]
209.
238[***]
210.
9302
Revolvers and pistols, other than those of heading 9303 or 9304
556[210A
9401 20 00
Seats of a kind used for motor vehicles]
211.
238[***]
212.
238[***]
213.
238[***]
214.
238[***]
346[*
****
*]
216.
239[***]
217.
239[***]
218.
239[***]
219.
98[***]
220.
239[***]
221.
239[***]
222.
239[***]
223.
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
313[***]
225.
239[***]
226.
239[***]
227.
9804
All dutiable articles intended for personal use
531[227A
Any Chapter
Specified actionable claim;
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nbsp;
7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
9.
7109
Base metals or silver, clad with gold, not further worked than semi-manufactured
10.
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
11.
7111
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12.
7112
Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13.
7113
Articles of jewellery and parts thereof, of precious metal or 241[of metal clad with precious metal 263[***]]
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
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an diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped]
372[4.
***
*]
514[Schedule VII – 0.75%
S.No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
7102
Goods other than those specified against S. No. 1 in Schedule VI
2.
7104
Goods other than those specified against S. No. 3 in Schedule VI]
Explanation. – For the purposes of this Schedule,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
559[(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 Metrolog
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es Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.]
2. This notification shall come into force with effect from the 1st day of July, 2017.
103[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily 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 ha
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voluntarily on such brand name.]
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
******************
NOTES:-
1.
Inserted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017
2.
Omitted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017 before it was read as,
“66.
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
67.
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
68.
3104
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 t
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12-7-2017, “2202 90 90”
14.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 30”
15.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 90”
16.
Corrected vide Corrigendum notification dated 12-7-2017, New Entry
17.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “1106 10 90”
18.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “1106 10 90”
19.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “1702”
20.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “Palmyra sugar”
21.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “Agarbatti”
22.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “saima”
23.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “gotasitara”
24.
Corrected vide F. No. 354/117/2017-TRU – Dated
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it was read as, “0.12.5 mm”
35.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “8522 90”
36.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “Optical Fiber”
37.
Omitted vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “and other pens”
38.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “optical fibres optical fibres, bundles or cables”
39.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “Optical Fiber”
40.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, “Video games consoles and Machines”
41.
Inserted vide Notification no. 19/2017 Union Tarritory Tax (Rate) datdd 18-8-2017
42
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “put up in unit container and bearing a registered brand name”
43
Inserted vide notification no. 27/2017 UT
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additives, wheat bran & de-oiled cake”
49
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “21[Agarbatti, lobhan]”
50
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
51
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “kites”
52
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
53
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
54
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
55
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
56
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as,
“260.
9603 10 00
Broomsticks”
57
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
58
Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “walnuts,”
59
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before
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27/2017 UT (Rate) dated 22-9-2017, before it was read as, “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806”
69
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was rad as, “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles”
70
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
71
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
72
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
73
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
74
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
75
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
76
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
77
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
78
Substituted vide notification no. 27/2017 UT (
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articles, other than of porcelain or china [other than Earthen pot and clay lamps]
86
Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as,
304.
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
87
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “other than fire extinguishers, whether or not charged”
88
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “Computer monitors not exceeding 17 inches”
89
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “Coir mattresses, cotton pillows, mattress and quilts”
90
Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017
91
Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “Custard powder”
92
S
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ther-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
99
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “other than flints and wicks”
100
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”
101
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted”
102
Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, “The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade betw
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tuted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, ” 59[dried fruits of Chapter 8 [other than tamarind, dried]]”
111.
Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, “Namkeens, bhujia, mixture, chabena and similar edible preparations in 61[ready for consumption form (other than roasted gram)]”
112.
Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as,
111.
4707
Recovered (waste and scrap) paper or paperboard
113.
Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, “such as Real zari thread (gold) and silver thread, combined with textile thread),”
114.
Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, “other than pizza bread”
115.
Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, “preparations in ready for consumption form]”
1
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re it was read as, “All synthetic filament yarn such as nylon, polyester, acrylic, etc.”
121.
Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, “All artificial filament yarn such as viscose rayon, Cuprammonium, etc.”
122.
Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as,
164.
5508
Sewing thread of manmade staple fibres
123.
Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as,
165.
5509, 5510, 5511
Yarn of manmade staple fibres
124.
Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as,
188.
7001
Cullet and other waste and scrap of glass; glass in the mass
125.
Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, “pans or in similar forms or packings”
126.
Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as,
34.
3407
Modelling paste
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05
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
130.
Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, “and plain shaft bearings”
131.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
1.
0303
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
132.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
2.
0304
Fish fillets and other fish meat (whether or not minced), frozen
133.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
3.
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for huma
= = = = = = = =
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bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.”
135.
Inserted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017
136.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets”
137.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Cashew nuts, whether or not shelled or peeled”
138.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
60.
1106 10 10
Guar meal
139.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “other than of seed quality”
140.
Substituted vide Notification No. 41/2017 da
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.
2503[except 2503 00 10]
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]
145.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
189.
4016
Toy balloons made of natural rubber latex
146.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
224.
63
Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
147.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consuma
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ry fat, not rendered or otherwise extracted, frozen and put up in unit containers
10.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers
150.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
11.
0210
Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers
151.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ” 26[and desiccated coconuts]”
152.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Yeasts and prepared baking powders”
153.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
44.
2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]
Sauces and preparations theref
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leather of heading 4114
88.
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
158.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
89.
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
90.
4115
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
159.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
140.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
160.
Omitted vide Notification No. 41/2
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luding crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body”
166.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “fishing hooks”
167.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
1.
0402 91 10, 0402 99 20
Condensed milk
168.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
10.
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
169.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]”
170.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
13.
1901
Preparations suitable for infants or young children,
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d seasoning
174.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 78[Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 115[preparations in ready for consumption form, khakhra]”
175
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
27.
2503 00 10
Sulphur recovered as by-product in refining of crude oil
176.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste”
177.
Substituted
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5-11-2017, before it was read as,
55.
3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 31[(other than Fountain pen ink and Ball pen ink)]
181.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
58.
3304 20 00
Kajal pencil sticks
182.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
59.
3305 9011, 3305 90 19
Hair oil
183.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
60.
3306 10 20
Dentifices – Toothpaste
184.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
61.
3401 [except 340130]
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap
185
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 1
= = = = = = = =
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, w.e.f. 15-11-2017, before it was read as, “32[Artificial fur other than articles thereof]”
190.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”
191.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
105[177A
6802
All goods other than:-
(i) all goods of marble and granite;
(ii)Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]
192.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Pre cast Concrete Pipes”
193.
S
= = = = = = = =
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Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal”
197.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
253.
7419 91 00
Metal castings
198.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods”
199.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
271.
7610
[Except 7610 10 00]
Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and colum
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5-11-2017, before it was read as, “Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]”
205.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]”
206.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or
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cation No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)”
211.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528”
212.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;”
213.
Substituted vide Notificati
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was read as, “Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]”
220.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Other clock parts”
221.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements”
222.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Clock cases, and parts thereof”
223.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Bamboo furniture”
224.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “89[Coir mattresses, cotton pillows and mattresses]”
225.
Substituted vide Notification No. 41/2017 dated 14-11-20
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calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]
7.
1905 32
Waffles and wafers coated with chocolate or containing chocolate
8.
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
9.
2106
Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan 91[***]
11.
15[2202 99 90]
Other non-alcoholic beverages
16.
2515 12 20, 2515 12 90
Marble and traver
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, 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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llant 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 fireextinguishing grenades
40.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41.
3819
Hydraulic brake fluids and other prepared liquids for hydrauli
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.f. 15-11-2017, before it was read as,
48.
4013
Inner tubes of rubber [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 (93[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine])
50.
4017
Hard rubber (for example ebonite) in all forms, 127[other than waste and scrap]; articles of hard rubber
51.
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
52.
4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-case
= = = = = = = =
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oard (OSB) and similar board (for example, wafer board) of wood or other 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
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bre, of straw or of shavings, chips, particles, sawdust or other waste, of 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, shee
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paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether 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 95[***]
86.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
88.
6914
Other ceramic articles
89.
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
90.
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
91.
7005
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
92.
7006 00 00
Glass of heading 70.03, 70.04 or 7
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ilar 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
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skets 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
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
113.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
230.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Spark-ignition reciprocating or rotary internal combustion piston engine”
231.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e
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issue 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]
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.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical
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hines]
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]
233.
Substituted vide Notification No. 41/2017 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 130[***]; 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)”
234.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
136.
8484
Gaskets
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512
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
236.
Substituted vide Notification No. 41/2017 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, digital cameras and video cameras recorders [other than CCTV]”
237.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before i
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aking 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 38[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, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; 39[Optical Fibre Cables]]
162.
8545
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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
Microscopes other than optical microscopes; diffraction apparatus
186.
9013
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
187.
9014
Direction finding compasses; other navigational instruments and appliances
188.
9015
Surveying (including photogrammet
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eading 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 assembled (movement sets); incomplete watch movements, assembled; rough watch movements
199.
9111
Watch cases and parts thereof
200.
9112
Cases for other than clocks, and parts thereof
201.
9113
Watch straps, watch bands and watch bracelets, and parts thereof
202.
9114
Other watch parts
203.
9201
Pianos, including automatic pianos; harpsi-chords and other keyboar
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instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
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 of cellular rubber or plastics, whether or not covered
214.
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
239.
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
216.
9505
Festive, ca
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l or electrical, and parts thereof 99[[other than flints, wicks or Kitchen gas lighters]]
225.
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
226.
9618
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
240.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “-”
241.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “of metal clad with precious metal”
242.
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;
(C) a brand regi
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Notification No. 6/2018 Dated 25-01-2018, before it was read as,
103.
4601
Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials
252.
Omitted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as,
104.
4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
253.
Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, “68[Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806]”
254.
Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, “gro
= = = = = = = =
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stituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, “Motor vehicles for the transport of ten or more persons, including the driver”
260.
Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as,
2.
7102
Diamonds, whether or not worked, but not mounted or set [100[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]]
261.
Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, “Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]”
262.
Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, “Synthetic or reconstructed precious or semi-precious stones, whether or n
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recious stones, unworked or simply sawn or roughly shaped”
268.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
269.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]
Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]
270.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
271.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
272.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, “Coir mats, matting and floor covering”
273.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27
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ory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
280.
Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
147.
5801
253[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806]
281.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
282.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
75[195A
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers.]
283.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
284.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
285.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 befor
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7-07-2018
293.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor”
294.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
295.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
296.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
297.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
298.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
299.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
300.
Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – D
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s of a kind used for finishing leather
24.
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
304.
Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
120.
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
305.
Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
130.
8450
Household or laundry-type washing machines, including machines which both wash and dry
306.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, “Electric accumula
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curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
309.
Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, “[97[ other than computer monitors not exceeding 20 inches]] 135[; and set top box for television]”
310.
Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
167.
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
311.
Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-
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ilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
314.
Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019before it was read as
“23.
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen 135[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
24.
0711
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”
315.
Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2
= = = = = = = =
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ent]”
321.
Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
322.
Re-numbered vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “243A”
323.
Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
324.
Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
325.
Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“102.
4501
Natural cork, raw or simply prepared”
“126.
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated”
326.
Re-numbered vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “171A”
327.
Inserted vide Notification No. 24/2018- Union
= = = = = = = =
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f 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”
333.
Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “209[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]”
334.
Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
335.
Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
336.
Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “68 cm”
337.
Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches”
338.
Re-numbered vide Notificati
= = = = = = = =
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e.f. 01-01-2019
343
Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“151.
8525
236[Digital cameras and video camera recorders [other than CCTV]]”
344
Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches”, “68 cm”
345
Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“174.
8714
Parts and accessories of vehicles of headings 8711 and 8713”
346
Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“215.
9504
40[Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]]”
3
= = = = = = = =
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on No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
355.
Substituted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“318[63 [other than 6305 32 00, 6309]]”
356.
Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
357.
Omitted vide Notification No. 14/2019- Union territory 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; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237.
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238.
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners,
= = = = = = = =
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= = = = = = = =
[201A
8509
Wet grinder consisting of stone as a grinder]”
360.
Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
361.
Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
362.
Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
363.
Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
364.
Substituted vide Notification No. 14/2019- Union territory 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 conditions:
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not di
= = = = = = = =
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= = = = = = = =
t; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]”
369.
Substituted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“266[Semi-precious stones, unworked or simply sawn or roughly shaped]”
370.
Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“243[2A
7103
Precious stones (other than diamonds), ungraded precious stones (other than diamonds)]”
371.
Substituted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“267[Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped]”
372.
Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“243[4
7104
Synthetic or reconstructed precious stones]”
3
= = = = = = = =
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ficial 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.”
376.
Substituted vide Notification No. 1/2020- Union territory Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as
“228.
240[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 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lot
= = = = = = = =
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= = = = = = = =
tted vide NOTIFICATION No. 03/2020-Union territory 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”
380.
Omitted vide NOTIFICATION No. 03/2020-Union territory 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])”
381.
Substituted vide NOTIFICATION No. 03/2020-Union territory Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“211[Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or fo
= = = = = = = =
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= = = = = = = =
oncentrates, 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.”
386.
Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
387.
Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“105[187A
3915
Waste, parings or scrap, of plastics]”
388.
Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-
= = = = = = = =
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he gross consideration charged shall be deemed as value of the said taxable service.]”
389.
Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
390.
Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
391.
Substituted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “Bio-diesel”
392.
Omitted vide NOTIFICATION NO. 8/2021-Union territory 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”
393.
Omitted vide NOTIFICATION NO. 8/2021-Union territory 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 b
= = = = = = = =
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industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices”
394.
Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
395.
Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“360[205A
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
205B
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric 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-prope
= = = = = = = =
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= = = = = = = =
d vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
399.
Substituted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“135[153A
4819 20
Cartons, boxes and cases of non-corrugated paper or paper board]”
400.
Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
401.
Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
402.
Substituted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “Fountain pens, stylograph pens 37[***]”
403.
Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
404.
Omitted vide NOTIFICATION NO. 13/2021-Union Territory Tax (Rate) dated 27-10-2021 before it was read as&
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nimal origin, not elsewhere specified or included”
409.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.”
410.
Substituted vide Notification No. 18/2021-Union Territory 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 48[***]”
411.
Substituted vide Notification No. 18/2021-Union Territory 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.
251
= = = = = = = =
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= = = = = = = =
417.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]”
418.
Substituted vide Notification No. 18/2021-Union Territory 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.”
419.
Substituted vide Notification No. 18/2021-Union Territory 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
= = = = = = = =
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= = = = = = = =
No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.”
424.
Inserted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
425.
Omitted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“49.
13[2202 99 90]
Tender coconut water 62[put up in unit container 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]]”
426.
Substituted vide Notification No. 18/2021-Union Ter
= = = = = = = =
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= = = = = = = =
26B
2516 12 00
Granite, other than blocks]
397[26C
2601
Iron ores and concentrates, including roasted iron pyrites.
26D
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
26E
2603
Copper ores and concentrates.
26F
2604
Nickel ores and concentrates.
26G
2605
Cobalt ores and concentrates.
26H
2606
Aluminium ores and concentrates.
26I
2607
Lead ores and concentrates.
26J
2608
Zinc ores and concentrates.
26K
2609
Tin ores and concentrates.
26L
2610
Chromium ores and concentrates.]”
431.
Omitted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“41.
30
Nicotine polacrilex gum”
432.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Safety fuses; detonating fuses; percussion or detonatin
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
or vacuum pumps and compressors of bicycle pumps]”
437.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8419”
438.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils”
439.
Substituted vide Notification No. 18/2021-Union Territory 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”
440.
Inserted vide
= = = = = = = =
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= = = = = = = =
44.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals”
445.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8548”
446.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter”
447.
Substituted vide Notification No. 18/2021-Union Territory 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
= = = = = = = =
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= = = = = = = =
ed vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]”
450.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as,
“Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners”
451.
Inserted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
452.
Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8802”
453.
Omitted vide NOTIFICATION NO. 21/2021-Union Territory Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
“225.
64
319[Footwear of sale value not exceeding Rs. 1000 per pair]”
454.
Inserted vide NOTIFICATION NO. 21/2021-Union T
= = = = = = = =
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= = = = = = = =
ll be made of all such tax which has been collected)
454B.
Retrospective Effect: 'Union territory tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive)' vide Section 139 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected)
455.
Omitted vide NOTIFICATION No. 01/2022-Union Territory 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
= = = = = = = =
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= = = = = = = =
ted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
462.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“42[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”
463.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand
= = = = = = = =
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= = = = = = = =
n foregone voluntarily], subject to the conditions as in the ANNEXURE”
466.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“135[,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]”
467.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“42[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntari
= = = = = = = =
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= = = = = = = =
2.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
473.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “put up in unit containers and bearing a brand name”
474.
Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“135[197A
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B
4112
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
197C
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or n
= = = = = = = =
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= = = = = = = =
g industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
105[234A
84 or 85
147[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]
356[234C
8509
Wet grinder consisting of stone as grinder]”
477.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
478.
Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule”
479.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
480.
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482.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
483.
Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“70.
155[3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]”
484.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
485.
Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“120.
4811
Aseptic packaging paper”
486.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
487.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash
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12
Parts of air or vacuum pumps and compressors of bicycle pumps”
491.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 135[; parts [8433 90 00]]”
492.
Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“198.
8434
Milking machines and dairy machinery
205.
8539
LED lamps
217.
9017 20
Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
221.
9021
165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, an
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ly ash aggregate with 90 percent or more fly ash content ]”
498.
Re-Numbered vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “301A”
499.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
500.
Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“[other than paper knives, pencil sharpeners and blades therefor]”
501.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
502.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]”
503.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
504.
Inserted vide Notification No. 6/2022-Union Territory Tax (
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fied or included elsewhere in the chapter”
511.
Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)”
512.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “265[All goods]”
513.
Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“371[Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport]”
514.
Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
515.
Substituted vide Notification No. 6/2022-Union Territory
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e NOTIFICATION NO. 12/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
“Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)”
517.
Substituted vide NOTIFICATION NO. 12/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
“Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”
518.
Substituted vide NOTIFICATION NO. 12/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, “Fruit pulp or fruit juice based drinks”
519.
Substituted vide NOTIFICATION NO. 12/2022-Union Territory Tax (Rate)
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ry Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
525.
Inserted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
526.
Inserted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
527.
Inserted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
528.
Substituted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“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; 113[***] Imitation zari thread”
529.
Substituted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “toasted bread and similar toasted products”
530.
Substituted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07
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fore it was read as, “of heading 1905”
537.
Inserted vide NOTIFICATION No. 17/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
538.
Omitted vide NOTIFICATION No. 17/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as,
“1.
1703
Molasses”
539.
Substituted vide NOTIFICATION NO. 01/2024-Union Territory Tax (Rate) dated 03-01-2024 w.e.f. 04-01-2024 before it was read as, “2711 12 00, 2711 13 00, 8[2711 19 00]”
540.
Substituted vide NOTIFICATION NO. 01/2024-Union Territory Tax (Rate) dated 03-01-2024 w.e.f. 04-01-2024 before it was read as, “2711 12 00 2711 13 00, 2711 19 00”
541.
Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
542.
Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
543.
Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
544.
Inserted
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550.
Substituted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “domestic purposes;”
551.
Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
552.
Inserted vide Notification No. 05/2024- Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
553.
Inserted vide Notification No. 05/2024- Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
554.
Substituted vide Notification No. 05/2024- Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, “un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion”
555.
Substituted vide Notification No. 05/2024- Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as,
“135[435A
9401 [other than 9401 10 00]
Seats (other than those of heading 9402)
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