Notification for NGST Rate of Goods.
FIN/REV-3/GST/1/08 (Pt-1) “D” Dated:- 30-6-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(Revenue Branch)
F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D”
Dated Kohima, the 30th June, 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of the state tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f 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, kephir and other fermented or acidified milk and cream, whether or not concentrated or containin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
machs 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 products used in the preparation of pharmaceutical products, fresh, chilled, froz
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
0902
Tea, whether or not flavoured [other than unprocessed g
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
earing a registered brand name
50.
1005
Maize (corn)put up in unit container and bearing a registered brand name
51.
1006
Riceput up in unit container and bearing a registered brand name
52.
1007
Grain sorghumput up in unit container and bearing a registered brand name
53.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]put up in unit container and bearing a registered brand name
54.
1101
Wheat or meslin flourput up in unit container and bearing a registered brand name.
55.
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.put up in unit container and bearing a registered brand name
56.
1103
Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
57.
1104
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
quality.
69.
1206
Sunflower seeds, whether or not brokenother 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 products (including unroasted chicory
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d, 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 oils and their f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
refor 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
crude oil]
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 calcine
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
m of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516
whether or not heat treated.
127.
2518
Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
2518 10 dolomite, Not calcined or sintered
128.
2519
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129.
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130.
2521
Limestone flux; limestone and other calcareous stone, of a kind used for the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ls, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139.
2601
Iron ores and 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.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ration Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
169.
28
Nuclear fuel
170.
2805 11
Nuclear grade sodium
171.
2845
Heavy water and other nuclear fuels
172.
2853
Compressed air
173.
30
Insulin
174.
3002, 3006
Animal or Human Blood Vaccines
175.
30
Diagnostic kits for detection of all types of hepatitis
176.
30
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
179.
30
Oral re-hydration salts
180.
30 or any chapter
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. ani
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191.
4016
Erasers
192.
4101
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split
193.
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194.
4103
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195.
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196.
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
08 to 5212
Woven fabrics of cotton
212.
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213.
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214.
5303
All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215.
5305 to 5308
All goods [other than coconut coir fibre] 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, chum
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ter heater and system
233.
8437
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
234.
84 or 85
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste toenergyplants/devices
(f) Solarlantern/solarlamp
(g) Ocean waves/tidal waves energy devices/plants
235.
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
236.
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237.
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238.
8604
Railway or tramway maintenance or ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, helicopters, aeroplanes), other than those for personal use.
245.
8803
Parts of goods of heading 8802
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.
8904
Tugs and pusher craft
249.
8905
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250.
8906
Other vessels, including warships and lifeboats other than rowing boats
251.
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
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 Ch
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d for personal use.
List 1 [See S.No.180 of the Schedule I]
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) ChorionicGonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR(Measles, mumps and rubella)vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycatespincaps and cartridges
(37) SodiumHyalauronatesterile1%and1.4%solution
(38) Somatostatin
(39) Strontium Chloride(85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) TyphoidVaccines:
(a) VIAntigenofS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Arabinoside(Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) EurocollinsSolution;
(80) Everolimustablets/dispersibletablets;
(81) Poractantalfa
(82) Troponin-Iwholebloodtestkit;
(83) Blower/misterkitforbeating heartsurgery;
(84) FluoroEnzymeImmunoassayDiagnostickits.
(85) TabletTelbivudine
(86) InjectionExenatide
(87) DTaP-IPV-HiborPRP-TcombinedVaccine
(88) Pneumococcal-7ValentConjugateVaccine(DiphtheriaCRM197Protein)
(89) InjectionThyrotropinAlfa
(90) InjectionOmalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) FondaparinuxSodium
(95) InfluenzaVaccine
(96) Ixabepilone
(97) Lapatinib
(98) PegaptanibSodiuminjection
(99) SuntinibMalate
(100) Tocilizumab
(101) AgalsidaseBeta
(102) Anidulafungin
(103) Capsofunginacetate
(104) DesfluraneUSP
(105) HeamostaticMatrixwithGelatinandhumanThrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographiccontrastmedia(SodiumandMeglumineioxitalamate,Iobitridoland Sodium and meglumineioxaglate)
(10
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sorders
(138) BovineAlbumin
(139) BretyleumTossylate
(140) CalciumDisodiumEdetate
(141) Carmustine
(142) CesiumTubes
(143) Calciumfolinate
(144) Cholestyramine
(145) ChristmasFactorConcentrate(CoagulationfactorIXprothrombincomplexconcentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) DiagnosticAgentforDetectionofHepatitisBAntigen
(150) Diagnostickitsfor detection ofHIVantibodies
(151) DiphtheriaAntitoxinsera
(152) Diazoxide
(153) Edrophonium
(154) EnzymelinkedImmunoabsorbentAssaykits[ELISAKITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) FludarabinePhosphate
(161) FoetalBovineSerum(FBS)
(162) GadoliniumDTPADimeglumine
(163) GalliumCitrate
(164) GasgangreneAnti-ToxinSerum
(165) GoserlinAcetate
(166) HepatitisBImmunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) ImmunoassaykitforbloodFibrinogendegradationproductfordirectestimationfordiagnostict
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
llRabiesVaccine
(199) Pyridostigmine
(200) PneumocystiscariniiIFkits
(201) ProstaglandinE1(PGE1)
(202) Radio-immunoassay kitforhormones (T3,T4,TSHInsulin, Glucogen, Growth Hormone, Cortisol, L.H., FSH and Digoxin)
(203) RadioisotopeTI 201
(a) Rabbit brainsthromboplastinforPTtest
(b) ReagentforPTtests
(c) HumanThrombinforTTtests
(204) Rabies immune globulinofequineorigin
(205) Sevoflurane
(206) RecuroniumBromide
(207) Septopalbeadsandchains
(208) SodiumArsenate
(209) FreezeDriedFormof HumanFollicle StimulatingandLuteinisingHormones
(210) Solutionof NucleotidesandNucliosides
(211) SpecificDesensitizingVaccine
(212) SterileAbsorbableHaemostatforcontrolofsurgicalvesselbleeding
(213) StrontiumSR-89Chloride
(214) SuxamethoniumChloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) TranexamicAcid
(220) Tocainide
(221) Tri-iodothyronine
(222) TriethyleneTetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diaminocyclohexaneOx
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iting 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)
Artificial electronic ear (Cochlear implant)
(E)
(1)
Talking books (in the form of cassettes, discs or other sound reproductions) and large-pri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nts for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.
Schedule II – 6%
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
01012100, 010129
Live horses
2.
0202
Meat of bovine animals, frozen and put up in unit containers
3.
0203
Meat of swine, frozen and put up in unit containers
4.
0204
Meat of sheep or goats, frozen and put up in unit containers
5.
0205
Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
6.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers
7.
0207
Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
8.
0208
Other meat and edible meat offal, frozen and put up in unit containers
9.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nulin
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 oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4.
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
35.
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36.
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37.
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39.
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
40.
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
onut 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
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antiser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xample, 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
Mineral or chemical fertilisers, potassic, other than those which are
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ates 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 parchment-dressed 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 parchment-dressed 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 parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or the manufacture of walking-sticks, 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, and similar articles, of wood; st
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ables 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 size, other than paper
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
face-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 in w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
impregnated, coated, covered or laminated
135.
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
136.
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137.
5605
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng 5802 or 5806
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 embroider
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159.
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160.
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161.
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162.
5905
Textile wall coverings
163.
5906
Rubberised textile fabrics, other than those of heading 5902
164.
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165.
5908
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169.
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ 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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
not (including pruning knives), other than knives of heading 8208, and blades therefor
188.
8214
Paper knives, Pencil sharpeners and blades therefor
189.
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
190.
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
191.
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
192.
8413
Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
193.
8414 20 10
Bicycle pumps
194.
8414 20 20
Other hand pumps
195.
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps
196.
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers
197.
8433
Harvesting or threshing machinery, including straw or fodder
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cles (including delivery tricycles), not motorised
209.
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210.
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
211.
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212.
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
213.
90 or any other Chapter
Patent DuctusArteriousus / Atrial Septal Defect occlusion device
214.
9001
Contact lenses; Spectacle lenses
215.
9002
Intraocular lens
216.
9004
Spectacles, corrective
217.
9017 20
Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
218.
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instrument
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
226.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vernments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
Schedule III – 9%
S.
No.
Chapter / Heading / Sub-heading / 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.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
children, put up for retail sale
14.
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
negar and substitutes for vinegar obtained from acetic acid
27.
2503 00 10
Sulphur recovered as by-product in refining of crude oil
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
roleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37.
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38.
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-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, 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50.
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51.
3206
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined
52.
3207
Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry
53.
3211 00 00
Prepared driers
54.
3212
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sed for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenatedmentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Menthapiperita oil]
58.
3304 20 00
Kajal pencil sticks
59.
3305 9011, 3305 90 19
Hair oil
60.
3306 10 20
Dentifices – Toothpaste
61.
3401 [except 340130]
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap
62.
3404
Artificial waxes and prepared waxes
63.
3407
Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
64.
3501
Casein, caseinates and other casein derivatives; casein glues
65.
3502
Albumins (including c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
zymes, prepared enzymes
71.
3601
Propellant powders
72.
3603
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
73.
3605
Matches (other than handmade safety matches [3605 00 10])
74.
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
75.
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76.
3703
Photographic paper, paperboard and textiles, sensitised, unexposed
77.
3704
Photographic plates, film, paper, paperboard and textiles, exposed but not developed
78.
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consistin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
alpha-terpineol as the main constituent
85.
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86.
3807
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
87.
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products
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 coat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
acids, acid oils from refining; industrial fatty alcohols
97.
3824
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
98.
3825
Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
99.
3826
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
100.
3901 to 3913
All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
other materials
107.
3921
Other plates, sheets, film, foil and strip, of plastics
108.
3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
109.
3924
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
110.
3925
Builder's wares of plastics, not elsewhere specified
111.
3926
PVC Belt Conveyor, Plastic Tarpaulin
112.
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
113.
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
114.
4004
Waste, parings and scrap of rubber (other than hard rubber) and powders and gra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
contraceptives, female (diaphragms), such as cervical caps]
123.
4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
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 additio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
143.
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144.
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
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 ste
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uding writing blocks]
153.
4818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
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, c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
167.
6402
Other footwear with outer soles and uppers of rubber or plastics
168.
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169.
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170.
6405
Other footwear
171.
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
172.
6501
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit 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.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er or not cut to shape or sewn or otherwise made up
180.
6806
Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69
181.
6810
Pre cast Concrete Pipes
182.
6811
Articles of asbestos-cement, of cellulose fibre-cement or the like
183.
6902
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
184.
6903
Other refractory ceramic goods (for example, retorts, crucibles,
muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths
185.
6906
Salt Glazed Stone Ware Pipes
186.
6911
Tableware, kitchenware, other household articles and toilet articles, of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pharmaceutical glassware, whether or not graduated or calibrated
194.
7018
Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaionjewelery; 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
216.
7302
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails
217.
7303
Tubes, pipes and hollow profiles, of cast iron
218.
7304
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
219.
7305
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel
220.
7306
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221.
7307
Tube or pipe fittings (for example, coup
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
insulated, but not fitted with mechanical or thermal equipment
225.
7311
Containers for compressed or liquefied gas, of iron or steel
226.
7312
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron
or steel, not electrically insulated
227.
7313
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
228.
7314
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
229.
7315
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
230.
7316
Anchors, grapnels and parts thereof, of iron or steel
231.
7317
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
232.
7318
Screws, b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal
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 an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uminium wire
267.
7606
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268.
7607
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
269.
7608
Aluminium tubes and pipes
270.
7609
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
271.
7610 [Except 7610 10 00]
Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures
272.
7611
Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
um, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap
292.
8113
Cermets and articles thereof, including waste and scrap
293.
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
294.
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.
8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296.
8205
Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
304.
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
305.
8307
Flexible tubing of base metal, with or without fittings
306.
8308
Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal
307.
8309
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal
308.
8311
Wire, rods,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Steam turbines and other vapour turbines
315.
8410
Hydraulic turbines, water wheels, and regulators therefor
316.
8411
Turbo-jets, turbo-propellers and other gas turbines – turbo-jets
317.
8412
Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
318.
8416
Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319.
8417
Industrial or laboratory furnaces and ovens, including incinerators, non-electric
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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hoists other than skip hoists; winches and capstans; jacks
327.
8426
Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
328.
8431
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
329.
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
330.
8438
Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils
331.
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
332.
8440
Book-binding machinery, including book-sewing machines
333.
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
334.
8442
Machinery, apparatus
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
including weft-winding) machines and machines
for preparing textile yarns for use on the machines of heading 8446 or 8447
338.
8446
Weaving machines (looms)
339.
8447
Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.
8448
Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card 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 hea
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
47.
8457
Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348.
8458
Lathes (including turning centres) for removing metal
349.
8459
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
350.
8460
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351.
8461
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
352.
8462
Machine-tools (including presses) for working metal by forging, hammering or die
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
electric or non-electric motor
358.
8468
Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
359.
8470
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
360.
8471
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
361.
8472
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
Mach
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368.
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.
8482
Ball bearing, Roller Bearings
370.
8486
Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories
371.
8487
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
372.
8501
Electric motors and generators (excluding generating sets)
373.
8502
Electric generating sets and rotary converters
374.
8503
Pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or cermets
379.
8517
Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528
380.
8518
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not
combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;
381.
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
382.
8523
Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37
383.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y tubes, television camera tubes)
392.
8541
Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals
393.
8542
Electronic integrated circuits
394.
8543
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395.
8544
Winding Wires; Coaxial cables; Optical Fiber
396.
8545
Carbon electrodes
397.
8546
Electrical insulators of any material
398.
8548
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
399.
8609
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
400.
8703
Cars for physic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
07.
8908 00 00
Vessels and other floating structures for breaking up
408.
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
409.
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of 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];
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 inc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
suring or checking quantities of heat, sound or light (including exposure meters); microtomes
418.
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419.
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
420.
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring 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 mac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s of headings 9301 to 9304
434.
9306
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
435.
9307
Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
436.
9402
Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, 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 2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
spools or in cartridges; ink-pads, whether or not inked, with or without boxes
450.
9620 00 00
Monopods, bipods, tripods and similar articles
451.
9801
All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw materials (i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]
7.
1905 32
Waffles and wafers coated with chocolate or containing chocolate
8.
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
9.
2106
Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and maltodextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring mate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
21.
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
22.
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
23.
3213
Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Shaving cream, Personal deodorants and antiperspirants
30.
3401 30
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
31.
3402
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401
32.
3403
Lubricating 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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
39.
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
40.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41.
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
42.
3820
Anti-freezing preparations and prepared de-icing fluids
43.
3918
Floor 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]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]
53.
4203
Articles of apparel and clothing accessories, of leather or of composition leather
54.
4205
Other articles of leather or of composition lea
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
65.
4814
Wall paper and similar wall coverings; window transparencies of paper
66.
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67.
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
68.
6704
Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
69.
6801
Setts, curbstones and flagstones, of natural stone (except slate)
70.
6802
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like,
of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of na
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
77.
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
78.
6814
Worked 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
olled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
90.
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
91.
7005
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
92.
7006 00 00
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
93.
7007
Safety glass, consisting of toughened (tempered) or laminated glass
94.
7008
Multiple-walled insulating units of glass
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.
7
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ally heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
102.
7324
Sanitary ware and parts thereof of iron and steel
103.
7418
All goods other than utensils i.e. sanitary ware and parts thereof of copper
104.
7419
Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00
105.
7610 10 00
Doors, windows and their frames and thresholds for doors
106.
7615
All goods other than utensils i.e. sanitary ware and parts thereof
107.
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 instrumen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
base metal
113.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
114.
8407
Spark-ignition reciprocating or rotary internal combustion piston engine
115.
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116.
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117.
8413
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], 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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ysical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]
122.
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
123.
8423
Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds
124.
8424
Fire extinguishers
125.
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
126.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
127.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical 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;
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
making up tobacco, not specified or included elsewhere in this chapter
134.
8479
Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]
135.
8483
Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and
shaft couplings (including universal joints)
136.
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
137.
8504
Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138.
8506
Primary cells and primary batterie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
146.
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
147.
8517
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]
148.
8518
Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency 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.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aterways, parking facilities, port installations or airfields (other than those of heading 8608)
157.
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
158.
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables
159.
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
160.
8539
Sealed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically
handicapped persons]
166.
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
167.
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
168.
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169.
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
170.
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
171.
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or air
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d mountings therefor, but not including instruments for radio-astronomy
180.
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
181.
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
182.
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
183.
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
184.
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
185.
9012
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;
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es, including stop-watches, with case of precious metal or of metal clad with precious metal
193.
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
194.
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
195.
9106
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)
196.
9107
Time switches with clock or watch movement or with synchronous motor
197.
9108
Watch movements, complete and assembled
198.
9110
Complete watch movements, unassembled or partly 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, a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
anisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
210.
9302
Revolvers and pistols, other than those of heading 9303 or 9304
211.
9401
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
212.
9403
Other furniture [other than bamboo furniture] and parts thereof
213.
9404
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
214.
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere speci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks
222.
9613
Cigarette lighters and other lighters, whether or not mechanical or
electrical, and parts thereof other than flints and wicks
223.
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
224.
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
225.
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
226.
9618
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
227.
9804
All dutiable articles intended for personal use
228.
–
Lottery authorized by State Governments
Explanation 1.- For the purposes of this
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r bruted]
3.
7103
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
4.
7104
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
5.
7105
Dust and powder of natural or synthetic precious or semi-precious stones
6.
7106
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7.
7107
Base metals clad with silver, not further worked than semi-manufactured
8.
7108
Gold (including gold plated with platinum) unwrought or in sem
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7117
Imitation jewellery
18.
7118
Coin
Schedule VI – 0.125%
S.
No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
7102
Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2.
7103
Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
3.
7104
Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped
Explanation. -For the purposes of this notification,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =