Notification for SGST rate Schedule
01/2017-State Tax (Rate) Dated:- 29-6-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
The 29th June 2017
Notification No. 1/2017-State Tax (Rate)
S.O 65 dated 29th June 2017-In exercise of the powers conferred by sub-section (1) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby notifies the rate of the State tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of go
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6.
0308
Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
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
Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
salted, in brine, dried or smoked.
17.
0505
Skins and other parts 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 spe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ada), whether or not shelled or peeled
30.
08
Dried makhana, whether or not shelled or peeled
31.
0806
Grapes, dried, and raisins
32.
0811
Fruit and nuts, uncooked 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
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
Coffee, whether or not roasted or 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; dri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing a registered brand name
51.
1006
Riceput up in unit container and bearing a registered brand name
52.
1007
Grain sorghumput up in unit container and bearing a registered brand name
53.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]put up in unit container and bearing a registered brand name
54.
1101
Wheat or meslin flourput up in unit container and bearing a registered brand name.
55.
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.put up in unit container and bearing a registered brand name
56.
1103
Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
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, flakes, granules and pellets of pota
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71.
1208
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72.
1210
Hop cones, dried, whether or not ground, powdered or in the 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 consumpt
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fined, but not chemically modified.
82.
1510
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
83.
1511
Palm oil and its fractions, whether or not refined, but not chemically modified.
84.
1512
Sunflower-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
Other fixed vegetable 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, w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rms. (sabudana)
99.
1905
Pizza bread
100.
1905 4000
Rusks, toasted bread and similar toasted products
101.
2106 90
Sweetmeats
102.
2201 90 10
Ice and snow
103.
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
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 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
106.
2305
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the ex
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r not coloured, other than metal bearing sands of Chapter 26.
114.
2506
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115.
2507
Kaolin and other kaolinic clays, whether or not calcined.
116.
2508
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.
2509
Chalk.
118.
2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.
2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.
2512
Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
121.
2513
Pumice stone; emery; natural co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.
2518
Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered
128.
2519
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129.
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of 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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ues from the incineration of municipal waste]
139.
2601
Iron ores and concentrates, including roasted iron pyrites
140.
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141.
2603
Copper ores and concentrates.
142.
2604
Nickel ores and concentrates.
143.
2605
Cobalt ores and concentrates.
144.
2606
Aluminium ores and concentrates.
145.
2607
Lead ores and concentrates.
146.
2608
Zinc ores and concentrates.
147.
2609
Tin ores and concentrates.
148.
2610
Chromium ores and concentrates.
149.
2611
Tungsten ores and concentrates.
150.
2612
Uranium or thorium ores and concentrates.
151.
2613
Molybdenum ores and concentrates.
152.
2614
Titanium ores and concentrates.
153.
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.
2616
Precious metal ores and concentrates.
155.
2617
Other ores and concentrates
156.
2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
169.
28
Nuclear fuel
170.
2805 11
Nuclear grade sodium
171.
2845
Heavy water and other nuclear fuels
172.
2853
Compressed air
173.
30
Insulin
174.
3002, 3006
Animal or Human Blood Vaccines
175.
30
Diagnostic kits for detection of all types of hepatitis
176.
30
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
179.
30
Oral re-hydration salts
180.
30
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181.
30
Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
182.
3101
All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name
183.
3
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
191.
4016
Erasers
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 sheep or lambs, without wool on, whether or not split, but not further prepared
197.
4106
Tanned or crust hides and skins of other animals, without wool or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
216.
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
217.
5407, 5408
Woven fabrics of manmade textile materials
218.
5512 to 5516
Woven fabrics of manmade staple fibres
219.
5705
Coir mats, matting and floor covering
220.
5809, 5810
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
221.
60
Knitted or crocheted fabrics [All goods]
22
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
234.
84 or 85
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste toenergyplants/devices
(f) Solarlantern/solarlamp
(g) Ocean waves/tidal waves energy devices/plants
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 selfpropelled (for example, workshops, cranes, ballast tampers, track liners, te
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.
8904
Tugs and pusher craft
249.
8905
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250.
8906
Other vessels, including warships and lifeboats other than rowing boats
251.
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons)
252.
Any chapter
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253.
90
Coronary stents and coronary stent systems for use with cardiac catheters
254.
90 or any other Chapter
Artificial kidney
255.
90 or 84
Disposable sterilized dialyzer or micro barrier of artificial kidney
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) ChorionicGonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(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 Cromoglycatespincaps and cartridges
(37) SodiumHyalauronatesterile1%and1.4%solution
(38) Somatostatin
(39) Strontium Chloride(85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) TyphoidVaccines:
a. VIAntigenofSalmonellaTyphi,and
b. Ty2lacellsandattenuatednon-pathogenicstrainsofS.Typhi
(44) Tretinoin
(45) Tribavirin/Rib
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tablets/dispersibletablets;
(81) Poractantalfa
(82) Troponin-Iwholebloodtestkit;
(83) Blower/misterkitforbeating heartsurgery;
(84) FluoroEnzymeImmunoassayDiagnostickits.
(85) TabletTelbivudine
(86) InjectionExenatide
(87) DTaP-IPV-HiborPRP-TcombinedVaccine
(88) Pneumococcal-7ValentConjugateVaccine(DiphtheriaCRM197Protein)
(89) InjectionThyrotropinAlfa
(90) InjectionOmalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) FondaparinuxSodium
(95) InfluenzaVaccine
(96) Ixabepilone
(97) Lapatinib
(98) PegaptanibSodiuminjection
(99) SuntinibMalate
(100) Tocilizumab
(101) AgalsidaseBeta
(102) Anidulafungin
(103) Capsofunginacetate
(104) DesfluraneUSP
(105) HeamostaticMatrixwithGelatinandhumanThrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographiccontrastmedia(SodiumandMeglumineioxitalamate,Iobitridoland Sodium and meglumineioxaglate)
(109) Sorafenibtosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) PneumococcalacchrideCon
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
umTubes
(143) Calciumfolinate
(144) Cholestyramine
(145) ChristmasFactorConcentrate(CoagulationfactorIXprothrombincomplexconcentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) DiagnosticAgentforDetectionofHepatitisBAntigen
(150) Diagnostickitsfor detection ofHIVantibodies
(151) DiphtheriaAntitoxinsera
(152) Diazoxide
(153) Edrophonium
(154) EnzymelinkedImmunoabsorbentAssaykits[ELISAKITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) FludarabinePhosphate
(161) FoetalBovineSerum(FBS)
(162) GadoliniumDTPADimeglumine
(163) GalliumCitrate
(164) GasgangreneAnti-ToxinSerum
(165) GoserlinAcetate
(166) HepatitisBImmunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) ImmunoassaykitforbloodFibrinogendegradationproductfordirectestimationfordiagnostict estinD.I.C.
(172) Inactivatedrabiesvaccine[Human diploidcell]
(173) Inactivatedrabiesvaccine[Vero-cell]
(174)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
noassay kitforhormones (T3,T4,TSHInsulin, Glucogen, GrowthHormone, Cortisol, L.H.,FSH and Digoxin)
(203) RadioisotopeTI 201
(a) Rabbit brainsthromboplastinforPTtest
(b) ReagentforPTtests
(c) HumanThrombinforTTtests
(204) Rabies immune globulinofequineorigin
(205) Sevoflurane
(206) RecuroniumBromide
(207) Septopalbeadsandchains
(208) SodiumArsenate
(209) FreezeDriedFormof HumanFollicle StimulatingandLuteinisingHormones
(210) Solutionof NucleotidesandNucliosides
(211) SpecificDesensitizingVaccine
(212) SterileAbsorbableHaemostatforcontrolofsurgicalvesselbleeding
(213) StrontiumSR-89Chloride
(214) SuxamethoniumChloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) TranexamicAcid
(220) Tocainide
(221) Tri-iodothyronine
(222) TriethyleneTetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diaminocyclohexaneOxalatoplatinum
(226) TicarcillinDisodiumandPotassiumClavulanatecombination
(227) VindesinSulphate
(228) X-raydiagnost
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Environmental Sensors
(5)
Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
(6)
Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
(7)
Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8)
Drafting, Drawing aids, tactile displays
(9)
Specially adapted clocks and watches
(B)
(1)
Orthopaedic appliances falling under heading No. 90.21 of the First Schedule
(2)
Wheel chairs falling under heading No. 87.13 of the First Schedule
(C)
Artificial electronic larynx and spares thereof
(D)
Artificial electronic ear (Cochlear implant)
(E)
(1)
Talking books (in the form of cassettes, discs or other sound reproductions) and largeprint books, braille embossers, talking calculators, talking thermometers
(2)
Equipment for the mechanical or the computerized
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ement.
Schedule II – 6%
S. No.
Chapter /Heading / Subheading/ Tariff item
Description of Goods
(1)
(2)
(3)
1.
01012100, 010129
Live horses
2.
0202
Meat of bovine animals, frozen and put up in unit containers
3.
0203
Meat of swine, frozen and put up in unit containers
4.
0204
Meat of sheep or goats, frozen and put up in unit containers
5.
0205
Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
6.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers
7.
0207
Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
8.
0208
Other meat and edible meat offal, frozen and put up in unit containers
9.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
10.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nimals, sheep or goats, other than those of heading 1503
21.
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
22.
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
23.
1505
Wool grease and fatty substances derived therefrom (including lanolin)
24.
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
25.
1516
Animal fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
26.
1517
Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
27.
1518
Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, bl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eserved otherwise than by vinegar or acetic acid
36.
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37.
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39.
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
40.
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Marble and travertine blocks
52.
2516
Granite blocks
53.
28
Anaesthetics
54.
28
Potassium Iodate
55.
28
Steam
56.
28
Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57.
2801 20
Iodine
58.
2847
Medicinal grade hydrogen peroxide
59.
29
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 organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
61.
3002
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or 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]
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 fertilizing elements n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lms.
79.
3818
Silicon wafers
80.
3822
All diagnostic kits and reagents
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
86.
4107
Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
87.
4112
Leather further prepared after tanning or crusting, including parchmentdressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
88.
4113
Leather further prepared after tanning or crusting, including parchmentdressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
89.
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
leepers (cross-ties) of wood
96.
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 [for match splints]
97.
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cabledrums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
98.
4416
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
99.
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
100.
4420
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
101.
4421
Other articles of wood; such as cl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
105.
4701
Mechanical wood pulp
106.
4702
Chemical wood pulp, dissolving grades
107.
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
108.
4704
Chemical wood pulp, sulphite, other than dissolving grades
109.
4705
Wood pulp obtained by a combination of mechanical and chemical pulping processes
110.
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
111.
4707
Recovered (waste and scrap) paper or paperboard
112.
4802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
113.
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r
121.
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
122.
4819
Cartons, boxes and cases of corrugated paper or paper board
123.
4820
Exercise book, graph book, & laboratory note book and notebooks
124.
4823
Paper pulp moulded trays
125.
48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
126.
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
127.
4906 00 00
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
128.
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; stampimpressed paper; banknotes; cheque forms; stock, share or bond certificates and simi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
read 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
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread
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 braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
140.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
141.
5609
Articles of yarn, strip or the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ther 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.
5806
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
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
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles
155.
5809
Woven fabrics of metal thread and woven fabrics of metallis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
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 impregnated
166.
5909
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
167.
5910
Transmiss
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 ₹ 1000 per piece
170.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹ 1000 per piece
171.
63
Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ₹ 1000 per piece
172.
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
173.
6602
Walking-sticks, seat-sticks, whips, riding-crops and the like
174.
6603
Parts, trimmings and accessories of articles of heading 6601 or 6602
175.
6701
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles ther
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
refore
189.
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
190.
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
191.
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
192.
8413
Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
193.
8414 20 10
Bicycle pumps
194.
8414 20 20
Other hand pumps
195.
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps
196.
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers
197.
8433
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
213.
90 or any other Chapter
Patent DuctusArteriousus / Atrial Septal Defect occlusion device
214.
9001
Contact lenses; Spectacle lenses
215.
9002
Intraocular lens
216.
9004
Spectacles, corrective
217.
9017 20
Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
218.
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
219.
9019
Mechano-therapy appliances; massage apparatus; psychological aptitudetesting apparatus; ozone therapy, oxygen therapy, aerosol ther
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
27.
9405
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
228.
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229.
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230.
9506
Sports goods other than articles and equipments for general physical exercise
231.
9507
Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites
232.
9608
Pens [other than Fountain pens, stylograph pens]
233.
9608, 9609
Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk
234.
9615
Combs, hair-slides and the like; hairpins, curling pins, curling grips, haircurlers and the like, other than those of heading 8516, an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vices Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(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.
Schedule III – 9%
S. No.
Chapter /Heading / Subheading/ Tariff item
Description of Goods
(1)
(2)
(3)
1.
0402 9110, 0402 9920
Condensed milk
2.
1107
Malt, whether or not roasted
3.
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
4.
1404 90 10
Bidi wrapper leaves (tendu)
5.
1404 90 50
Indian katha
6.
1517 10
All goods i.e. Margarine, Linoxyn
7.
1520 00 00
Glycerol, crude; glyc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
i, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
15.
1904 [other than 1904 10 20]
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16.
1905 [other than 1905 32 11, 1905 90 40]
All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]
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.
2103 90 10
Curry paste
19.
2103 90 30
Mayonnaise and salad dressings
20.
2103 90 40
Mixed condiments
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(other than granulated slag), scalings and other waste from the manufacture of iron or steel
29.
2620
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30.
2621
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
31.
2707
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
32.
2708
Pitch and pitch coke, obtained from coal tar or from other mineral tars
33.
2710
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ar sands; asphaltites and asphaltic rocks
38.
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
39.
28
All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]
40.
29
All organic chemicals other than giberellic acid
41.
30
Nicotine polacrilex gum
42.
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
43.
3103
Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
44.
3104
Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
45.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, whether or not chemically defined
50.
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51.
3206
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined
52.
3207
Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry
53.
3211 00 00
Prepared driers
54.
3212
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
55.
3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted / deterpenatedmentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Menthapiperita oil]
58.
3304 20 00
Kajal pencil sticks
59.
3305 9011, 3305 90 19
Hair oil
60.
3306 10 20
Dentifices – Toothpaste
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
62.
3404
Artificial waxes and prepared waxes
63.
3407
Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
64.
3501
Casein, caseinates and other casein derivatives; casein glues
65.
3502
Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nators
73.
3605
Matches (other than handmade safety matches [3605 00 10])
74.
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
75.
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76.
3703
Photographic paper, paperboard and textiles, sensitised, unexposed
77.
3704
Photographic plates, film, paper, paperboard and textiles, exposed but not developed
78.
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films
79.
3707
Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar prep
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
od tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
87.
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products
88.
3809
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
89.
3810
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
90.
3812
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or inc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
98.
3825
Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
99.
3826
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
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 examp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tics; stoppers, lids, caps and other closures, of plastics
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
PVC Belt Conveyor, Plastic Tarpaulin
112.
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
113.
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
114.
4004
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
115.
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116.
4006
Other forms (for example
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
124.
4202
School satchels and bags other than of leather or composition leather
125.
4202 12 10
Toilet cases
126.
4202 22 10
Hand bags and shopping bags, of artificial plastic material
127.
4202 22 20
Hand bags and shopping bags, of cotton
128.
4202 22 30
Hand bags and shopping bags, of jute
129.
4202 22 40
Vanity bags
130.
4202 29 10
Handbags of other materials excluding wicker work or basket work
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
133.
4304
Artificial fur and articles thereof
134.
4403
Wood in the rough
135.
4407
Wood s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stoppers)
143.
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144.
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
145.
4803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
146.
4806 [Except 4806 20 00, 4806 40 10]
Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147.
4809
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
148.
4811
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
154.
4820
Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]
155.
4821
Paper or paperboard labels of all kinds, whether or not printed
156.
4822
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
157.
4823
Other paper, paperboard, cellulose wadding
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h 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), of felt
173.
6502
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.
6504 00 00
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
175.
6505
Hats and other head
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69
181.
6810
Pre cast Concrete Pipes
182.
6811
Articles of asbestos-cement, of cellulose fibre-cement or the like
183.
6902
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
184.
6903
Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths
185.
6906
Salt Glazed Stone Ware Pipes
186.
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
187.
6912
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Ear
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelery; glass microsphers not exceeding 1 mm in diameter
195.
7019
Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
196.
7201
Pig iron and spiegeleisen in pigs, blocks or other primary forms
197.
7202
Ferro-alloys
198.
7203
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms
199.
7204
Ferrous waste and scrap; remelting scrap ingots of iron or steel
200.
7205
Granules and powders, of pig iron, spiegeleisen, iron or steel
201.
7206
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202.
7207
Semi-finished products of iron or non-alloy steel
20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erial of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails
217.
7303
Tubes, pipes and hollow profiles, of cast iron
218.
7304
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
219.
7305
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel
220.
7306
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221.
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.
7308
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
227.
7313
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
228.
7314
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
229.
7315
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
230.
7316
Anchors, grapnels and parts thereof, of iron or steel
231.
7317
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
232.
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
233.
7319
Sewing needles
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in 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
239.
7401
Copper mattes; cement copper (precipitated copper)
240.
7402
Unrefined copper; copper anodes for electrolytic refining
241.
7403
Refined copper and copper alloys, unwrought
242.
7404
Copper waste and scrap
243.
7405
Master alloys of copper
244.
7406
Copper powders and flakes
245.
7407
Copper bars, rods and profiles
246.
7408
Copper wire
247.
7409
Copper plates, sheets and strip, of a thickness exceeding 0.12.5 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; scr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
269.
7608
Aluminium tubes and pipes
270.
7609
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
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 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.
274.
7613
Aluminium containers fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
um, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap
292.
8113
Cermets and articles thereof, including waste and scrap
293.
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
294.
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.
8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296.
8205
Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
297.
8206
Tools of two or more of the headings 82
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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
305.
8307
Flexible tubing of base metal, with or without fittings
306.
8308
Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal
307.
8309
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal
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 d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urbines – turbo-jets
317.
8412
Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
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, nonelectric
320.
8419 20
Medical, surgical or laboratory sterilisers
321.
8420
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
322.
8421
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
323.
8422 20 00, 8422 30 00, 8422 4000, 8522 90 [other than 8422 1100, 8422 1900]
Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s fitted with a crane
328.
8431
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
329.
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
330.
8438
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
331.
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
332.
8440
Book-binding machinery, including book-sewing machines
333.
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
334.
8442
Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tting 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
342.
8451
Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or removing metal
349.
8459
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
350.
8460
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351.
8461
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
352.
8462
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Perforating or stapling machines (staplers), pencil sharpening machines
362.
8473
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472
363.
8474
Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.
8482
Ball bearing, Roller Bearings
370.
8486
Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories
371.
8487
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
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
Transformers Industrial Electronics; Electrical Transformer; Static Convertors (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
less network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528
380.
8518
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;
381.
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
382.
8523
Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37
383.
8525
Closed-circuit television (CCTV)
384.
8528
Computer monitors not exceeding 17 inches, Set top Box for Television (TV)
385.
8532
Electrical capacitors, fixed, variabl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iezo-electric crystals
393.
8542
Electronic integrated circuits
394.
8543
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395.
8544
Winding Wires; Coaxial cables; Optical Fiber
396.
8545
Carbon electrodes
397.
8546
Electrical insulators of any material
398.
8548
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
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]
400.
8703
Cars for physically handicapped persons
401.
8704
Refrigerated motor vehicles
402.
8708
Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tract
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
intraocular lens]
410.
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof
411.
9004
Spectacles [other than corrective]; goggles and the like, corrective, protective or other
412.
9016
Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]
413.
9017
Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter
414.
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
415.
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
416.
9026
Instruments and apparatus for measuring or checking the flow, level, pressure o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X ray, cosmic or other ionising radiations
421.
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
422.
9032
Automatic regulating or controlling instruments and apparatus
423.
9033
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
424.
9103
Clocks with watch movements, excluding clocks of heading 9104
425.
9105
Other clocks
426.
9109
Clock movements, complete and assembled
427.
9114
Other clock parts
428.
9110
Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements
429.
9112
Clock cases, and parts thereof
430.
9301
Military weapons other than revolvers, pistols
431.
9303
Other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
437.
9403
Bamboo furniture
438.
9404
Coir mattresses, cotton pillows, mattress and quilts
439.
9406
Prefabricated buildings
440.
9503
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
441.
9506
Swimming pools and padding pools
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 vegetab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.
452.
9802
Laboratory chemicals
453.
Any Chapter
Goods which are not specified in Schedule I, II, IV, V or VI
Schedule IV – 14%
S. No.
Chapter /Heading / Subheading/ Tariff item
Description of Goods
(1)
(2)
(3)
1.
1703
Molasses
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd 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 maltodextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder
10.
2106 90 20
Pan masala
11.
2202 90 90
Other non-alcoholic beverages
12.
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
13.
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14.
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
15.
2403
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urs and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
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
25.
3303
Perfumes and toilet waters
26.
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]
27.
3305 [other than 3305 9011, 3305 9019]
All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]
28.
3306 [other than 3306 10 10, 3306 10 20]
Preparations for oral or dental hygiene, including and powders; yarn used to clean between
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ontaining soap, other than those of heading 3401
32.
3403
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals
33.
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
34.
3407
Modelling pastes, including those put up for children's amusement
35.
3602
Prepared explosives, other than propellant powde
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
an 70% by weight of petroleum oils or oils obtained from bituminous minerals
42.
3820
Anti-freezing preparations and prepared de-icing fluids
43.
3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
44.
3922
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics
45.
3926 [other than 3926 40 11, 3926 90 10]
Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]
46.
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres]
47.
4012
Retreaded or used tyres and flaps
48.
4013
Inner tubes of rubber [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle ricksh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]
53.
4203
Articles of apparel and clothing accessories, of leather or of composition leather
54.
4205
Other articles of leather or of composition leather
55.
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
56.
4303
Articles of apparel, clothing accessories and other articles of fur skin
57.
4304
Articles of artificial fur
58.
4410
Particle board, Oriented Strand Board (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 l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
witches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
69.
6801
Setts, curbstones and flagstones, of natural stone (except slate)
70.
6802
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone
71.
6803
Worked slate and articles of slate or of agglomerated slate
72.
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
73.
6808
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
74.
6809
Articles
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of cellulose, whether or not combined with textiles or other materials
78.
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
79.
6815
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included
80.
6901
Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
81.
6904
Ceramic flooring blocks, support or filler tiles and the like
82.
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
83.
6906
Ceramic pipes, conduits, guttering and pipe fittings
84.
6907
Ceramic flags and 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, chem
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
orked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
93.
7007
Safety glass, consisting of toughened (tempered) or laminated glass
94.
7008
Multiple-walled insulating units of glass
95.
7009
Glass mirrors, whether or not framed, including rear-view mirrors
96.
7011
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
97.
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
98.
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
99.
7
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
icles under 7419 99] but not including metal castings under 7419 9100
105.
7610 10 00
Doors, windows and their frames and thresholds for doors
106.
7615
All goods other than utensils i.e. sanitary ware and parts thereof
107.
8212
Razors and razor blades (including razor blade blanks in strips)
108.
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]
109.
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
110.
8303
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cas
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]
118.
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
119.
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
120.
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
121.
8419
Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ndling equipment
126.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
127.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
128.
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129.
8443
Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle
130.
8450
Household or laundry-type washing machines, including machines which both wash and dry
131.
8472
Other office machines (for example, hectograph or sten
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
milar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
137.
8504
Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138.
8506
Primary cells and primary batteries
139.
8507
Electric accumulators, including separators therefor, whether or not rectangular (including square)
140.
8508
Vacuum cleaners
141.
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508
142.
8510
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
143.
8511
Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition mag
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
151.
8525
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]
152.
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
153.
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
154.
8528
Monitors and projectors, not inc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
not exceeding 1,000 volts : connectors for optical fibres optical fibres, 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; Optical Fiber]
162.
8545
Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)
163.
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t)
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]
171.
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
172.
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
173.
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
174.
8714
Parts and accessories of vehicles of headings 8711 and 8713
175.
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
graphic) 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 photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
189.
9016
Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights
190.
9022
Apparatus based on the use of X-rays or of alpha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rs)
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 keyboard stringed instruments
204.
9202
Other string musical instruments (for example, guitars, violins, harps)
205.
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
206.
9206 0000
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
207.
9207
Musical inst
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
215.
9504
Video games consoles and Machines
216.
9505
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
217.
9506
Articles and equipment for general physical exercise, gymnastics, athletics
218.
9508
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
219.
9601
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s for the application of cosmetics or toilet preparations
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
227.
9804
All dutiable articles intended for personal use
228.
–
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 Bihar Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nvenience of transport [other than Unworked or simply sawn or roughly shaped]
5.
7105
Dust and powder of natural or synthetic precious or semi-precious stones
6.
7106
Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form
7.
7107
Base metals clad with silver, not further worked than semi-manufactured
8.
7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
9.
7109
Base metals or silver, clad with gold, not further worked than semi-manufactured
10.
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
11.
7111
Base metals, silver or gold, clad with platinum, not further worked than semimanufactured
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
Articl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ns a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(iii) The phrase “registered brand name” means a brand which is registered under the Trade Marks Act, 1999.
(iv) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(v) The rules for the int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =