Notification of rates of State tax on intra-state supply of goods under section 9 of the Kerala GST Ordinance, 2017
G.O. (P) No. 62/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.(P) No.62/ 2017/TAXES;
Dated, Thiruvananthapuram, 30 th June, 2017
Mithunam, 1192
S.R.O.No……./2017,- In exercise of the powers conferred by sub-section (1) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, 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 I;
(v) 1.5 per cent in respect of goods specified in Schedule V, and;
(vi) 0.125 per cent in respect of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5
0307
Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6
0308
Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
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, keph
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
brush making hair; waste of such bristles or hair
16
0504
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, 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 produ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
27
0801
Cashew nuts, whether or not shelled or peeled
28
0802
Dried areca nuts, whether or not shelled or peeled
29
0802
Dried chestnuts (singhada), 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
090
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
me
49
1004
Oats put up in unit container and bearing a registered brand name
50
1005
Maize (corn) put up in unit container and bearing a registered brand name
51
1006
Rice put up in unit container and bearing a registered brand name
52
1007
Grain sorghum put 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 flour put 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 cer
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
whether or not broken other than of seed quality
69
1206
Sunflower seeds, whether or not broken other than of seed quality
70
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 pro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tions, whether or not refined, but not chemically modified
81
1509
Olive oil and its fractions, whether or not refined, 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 oil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99
1905
Pizza bread
100
1905 40 00
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
112
2504
Natural graphite
113
2505
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26
114
2506
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
115
2507
Kaolin and other kaolinic 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 gr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated
127
2518
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; deadburned (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
Quicklim
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eaweed ash (kelp); ash and residues 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
26
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 biochemic 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 fertilisers or organic fertilisers put up in unit containers and bearing a brand name
183
32
Wattle extract, quebracho
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
des 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 dehaired or split
193
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194
4103
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197
4106
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not fur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214
5303
All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215
5305 to 5308
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
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]
222
61
Articles of apparel and clothing accessories, knitted or cr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dried leguminous vegetables other than farm type machinery and parts thereof
234
84 or 85
Following renewable energy devices and parts for their manufacture;
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generating system;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
235
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
236
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
239
8605
Railway o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and similar vessels for the transport of persons or goods
247
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248
8904
Tugs and pusher craft
249
8905
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250
8906
Other vessels, including warships and lifeboats other than rowing boats
251
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
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
256
90 or any other Chapter
Parts of the following goods, namely:-
(i) Crutches
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
olan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(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 Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vanco
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pn
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(a.a) Rabbit brains thromboplastin for PT test
(a.b) Reagent for PT tests
(a.c) Human Thrombin for TT tests
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainid
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
See Sl.No.257 of the SCHEDULE I]
(A)
(1)
Braille writers and braille writing instruments
(2)
Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3)
Canes, Electronic aids like the Sonic Guide
(4)
Optical, Environmental Sensors
(5)
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)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, audiometers
(8)
External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9)
Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.
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 a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8
18
1108
Starches; inulin
19
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
20
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
21
1503
Lard 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, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
26
1517
Edible mixtures or preparations of animal fats or animal oil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
34
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
35
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
40
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rinks
48
2202 90 20
Fruit pulp or fruit juice based drinks
49
2202 90 90
Tender coconut water put up in unit container and bearing a registered brand name
50
2202 90 30
Beverages containing milk
51
2515 12 10
Marble and travertine blocks
52
2516
Granite blocks
53
28
Anaesthetics
54
28
Potassium Iodate
55
28
Steam
56
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 organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
61
3002
A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
etail sale
64
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
65
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d, other than cinematographic film
78
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like
94
4405
Wood wool; wood flour
95
4406
Railway or tramway sleepers (cross-ties) of wood
96
4408
Sheets for veneering (including those obtained by slicing laminated wood), for 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; cable-drums 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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials
104
4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
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 siz
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
120
4811
Aseptic packaging paper
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; hand-written 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 i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
regnated, coated, covered or laminated
135
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
136
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137
5605
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
148
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149
5803
Gauze, other than narrow fabrics of heading 5806
150
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
151
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
152
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162
5905
Textile wall coverings
163
5906
Rubberised textile fabrics, other than those of heading 5902
164
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165
5908
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
166
5909
Textile hose piping and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
inery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ 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 an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ading 8208, and blades therefor
188
8214
Paper knives, Pencil sharpeners and blades therefor
189
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware
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 grad
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
211
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
213
90 or any other Chapter
Patent Ductus Arteriousus / 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 aptitude-tes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9405
LED lights or fixtures including LED lamps
227
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, hair-curlers and t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ection 15 of the Kerala Goods and Services Tax Ordinance, 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%
Sl. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
1
0402 91 10, 0402 99 20
Condensed milk
2
1107
Malt, whether or not roasted
3
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, 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, Lin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
therwise prepared, such as spaghetti, 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
28
2619
Slag, dross (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 petroleum 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 consti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ous or oil shale and tar sands; asphaltites and asphaltic rocks
38
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uminophores, 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 nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
55
3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Foun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita 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 der
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 preparations); unmixe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ood 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 included; anti-oxidising prepar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 example, alginic acid) and modified natural
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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-Nonconjugated 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, rods, tubes and profile shapes) and articles (for exa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er [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 sawn or chipped
136
4408
Sheets for veneering (including those obtained b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ecock 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, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or recta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eansing 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 (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]
155
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 and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperbo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips),
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
orbing 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 Earthen pot and clay lamps]
188
7001
Cullet and other waste and scrap of glass; glass in the mass
189
7002
Glass in balls
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ments of lamp-worked glass, other than imitaion 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
203
7208 to 7212
All flat-rolled products of iron or non-alloy steel
204
7213 to 7215
All bars and rods, of iron or non-alloy steel
205
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oss-ties), fishplates, 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 cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel
220
7306
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222
7308
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shut
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re, 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, cotterpins, washers (including spring washers) and similar articles, of iron or steel
233
7319
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
253
7419 91 00
Metal castings
254
7501
Nickel mattes, ni
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uplings, 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 for compressed or liquefied gas
275
7614
Stranded wires and cables
276
7616
Other articles of aluminium
277
7801
Unwrought lead
278
7802
Lead waste and scrap
279
7804
Lead plates, sheets, strip and f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f 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 8202 to 8205, put up in sets for retail sale
298
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
309
8401
Nuclear reactors; machinery and apparatus for isotopes separation
310
8402
Steam or other vapour generating boilers
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
quid 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 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]
Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machine
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
achinery, 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 printing purposes (for example, planed, grained or polished)
335
8443
Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rds, 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, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
343
8453
Machinery for prepar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ning, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351
8461
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included
352
8462
Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above
353
8463
Other machine-tools for working metal, or cermets, without removing material
354
8464
Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
355
8465
Machine-tools (includin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ulating 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) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand
364
8475
Machines for assembling electric or electronic lamps, tubes or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
conductor 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 (UPS)
376
8505
Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
377
8514
Industrial or l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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, variable or adjustable (pre-set)
386
8533
Electrical resistors (including rheostats and potentiometers), other than heating resistors
387
8534 00 00
Printed Circuits
388
8535
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al
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, subject to the following conditions:
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
401
8704
Refrigerated motor vehicles
402
8708
Following parts of tractors namely:
a. Rear Tractor wh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
glass not optically worked [other than 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 chec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
asuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dentists' 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
= = = = = = = =
omponents, 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
2
1704
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
9
2106
Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, 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” tobacco; tobacco extracts a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 90 19]
All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]
28
3306 [other than 3306 10 10, 3306 10 20]
Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in indi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eading 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 powders; such as Industrial explosives
36
36
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ned 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 rickshaws; and Rear Tractor tyre tubes]
49
4016 [other than
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aper [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 furskin
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 ligneous materials, whether or not bonded with resins or other organ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
les 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 of plaster or of compositions based on plaster; such as Boards, sheets, panels, t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ked 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, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ls
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
7020
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Gla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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, cash or deed boxes and the like, of base metal
111
8304
Filing cabinets, card-index cabinets, paper trays, paper rest
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
[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 lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 8
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ors, 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 stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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 sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternator
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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 incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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 insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assem
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like);
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, scr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
led 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 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
207
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
208
9208
Musical boxes, fairground organs, mechanical street organs, mec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
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 materials (including articles obtained by moulding)
220
9602
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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 Government
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Kerala Goods and Services Tax Ordinance, 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 other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010
SCHEDULE V – 1.5%
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1
7101
Pearls, natural or cultured, whether or not worked or graded but no
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
platinum), unwrought or in semi-manufactured forms, or in powder form
7
7107
Base metals clad with silver, not further worked than semi-manufactured
8
7108
Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form
9
7109
Base metals or silver, clad with gold, not further worked than semimanufactured
10
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
11
7111
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12
7112
Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13
7113
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14
7114
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
istered 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, and which is registered under the Trade Marks Act, 1999.
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification sha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =