Seeks to notify IGST Rules, 2017

GST – 04/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 4/2017 – Integrated Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 699 (E).- In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely:- 1. Short title and commencement.-(1)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to notify IGST Rules, 2017

Goods and Services Tax – 04/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 4/2017 – Integrated Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. (E).- In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely:- 1. Short title and com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Concessional rate of IGST on inter-State supplies of certain goods

GST – 03/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.3/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 668(E). – In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts inter-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Policy. 5% 1 ANNEXURE Condition No. Conditions 1. If,- (a) the goods are supplied to,- (i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the licensee ) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or (ii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the contractor ) or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; or (iii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a); (ii) is a contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for (A) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause, or (B) petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, under a contract signed under the New Explorati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

that sub-clause and containing, the name of such sub- contractor, or (C) petroleum operations or coal bed methane operations, as the case may be, referred to in sub- clause (iii) of clause (a) under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor; (ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor of the licensee or lessee or contractor, as the case may be; (iii) an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be; (d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or (C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a) (ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor. (iii) a certificate,- (A) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be; (B) in the case of a contract enter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:- (i) for each quarter in the first year at the rate of 4 per cent.; (ii) for each quarter in the second year at the rate of 3 per cent.; (iii) for each quarter in the third year at the rate of 2.5 per cent.; and (iv) for each quarter in the fourth year and subsequent years at the rate of 2 per cent., subject to the maximum of 70 per cent. List [See S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

types of equipment/ units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well control, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CBM wells including wireline and downhole equipment. (6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes. (7) All types of drilling bits, including nozzles, breakers and related tools. (8) All types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials. (13) All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment. (14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment. (15) All types of valves including high pressure valves. (16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets. (17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system. (18) Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment. (19) X-band radar transponders, a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Absolute Exemption from IGST on inter-State supplies of goods

GST – 02/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.2/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 667 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts inter-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017). Schedule S. No. Chapter / Heading / Sub-heading / Tariff item Description of G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 25[21. 0304, 0306, 0307, 0308 All goods, fresh or chilled 22. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] 26[23. *** *** 24. *** ***] 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) mil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]] 31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33. 0511 Semen including frozen semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

istered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]] 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 28[fresh or chilled, dried]; sago pith. 27[46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 3[ 7, 9 or 10 ] All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rley [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]] 68. 1004 Oats [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]] 69. 1005 Maize (corn) [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than thos

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such as Jawar, Bajra, Ragi] [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]] 73. 1101 Wheat or meslin flour [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

here any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]] 27[78A 1106 10 10 Guar meal] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

prepared, whether or not chopped, ground, pressed or in the form of pellets 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 39[92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass] 93. 1404 90 40 Betel leaves 27[93A. 1404 90 60 coconut shell, unworked] 40[93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks] 94. 1701 or 1702 30[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar] 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad, by whatever name it is known, except when served for consumption 97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread 98. 2106 Pras

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

iled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018] 102B 2306 Cotton seed oil cake] 103. 2501 31[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water] 27[103A 26 Uranium Ore Concentrate] 104. 2716 00 00 Electrical energy 105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 106. 3002 Human Blood and its components 107. 3006 All types of contraceptives 108. 3101 All goods and organic manure 9[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

llustrated or containing advertising material 121. 4903 Children's picture, drawing or colouring books 48[121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated] 122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 19[122A 4907 Duty Credit Scrips] 123. 5001 Silkworm laying, cocoon 124. 5002 Raw silk 125. 5003 Silk waste 126. 5101 Wool, not carded or combed 127. 5102 Fine or coarse animal hair, not carded or combed 128. 5103 Waste of wool or of fine or coarse animal hair 129. 52 Gandhi Topi 130. 52 Khadi yarn 12[130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets] 131. 5303 Jute fibres, raw or processed but not spun 132. 5305 Coconut, coir fibre 44[132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an ac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eaving machinery] 140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 141. 8803 Parts of goods of heading 8801 142. 9021 Hearing aids 143. 92 15[Indigenous handmade musical instruments as listed in ANNEXURE II] 144. 9603 16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles] 145. 9609 Slate pencils and chalk sticks 146. 9610 00 00 Slates 45[146A 9619 00 10 or9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons] 147. 9803 Passenger baggage 148. Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) 37[Vibhuti] (vi) Unbranded honey 2[***] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika 149. – Supply of lottery by any person other than State Gover

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sident, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause] Explanation.- For the purposes of this Schedule,- (i) The phrase unit container means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. 17[(ii) (a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 32[(b) The phrase registered brand name mea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.] 2. This notification shall come into force with effect from the 1st day of July, 2017. 18[ANNEXURE I For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

spect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.] ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena – one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku – Percussion string i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Parai thappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff – daff in a stand played with sticks 118. Tamak' 119. Tasha – type of kettledrum 120. Urumee 121. JaltarangChimpta – fire tong with brass jingles 122. Chengila – metal disc 123. Elathalam 124. Geger – brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut – clay pot 130. Sankarjang – lithophone 131. Thali – metal plate 132. Thattukazhi mannai 133. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone.] [F.No.354/117/2017-TRU]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on no. 28/2017 dated 22-9-2017, before it was read as , other than put up in unit container and bearing a registered brand name 9. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, other than put up in unit containers and bearing a registered brand name 10 Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, 4[ 2301, 2302 ], 2304, 2305, 2306, 2308, 2309 11 Inserted vide notification no. 28/2017 dated 22-9-2017 12 Inserted vide notification no. 28/2017 dated 22-9-2017 13 Inserted vide notification no. 28/2017 dated 22-9-2017 14. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, Amber charkha 15. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, Indigenous handmade musical instruments 16 Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, Muddhas made of sarkanda and phool bahari jhadoo 17 Substituted vide notification no. 28/2017 date

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

en [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 24. Omitted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- 10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 27. Inserted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 28. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- fresh or chilled 29. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- Flour, of potatoes 30. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 31. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- Salt, all types 32. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d vide Notification No. 8/2018 Dated 25-01-2018, before it was read as, Vibhuti sold by religious institutions, 38 Inserted vide Notification No. 8/2018 Dated 25-01-2018 39. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 40. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 41. Substituted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 34[102A 2302 De-oiled rice bran 42. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 43. Substituted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India 44. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 45. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST Rate Schedule u/s 5(1) – notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.

GST – 01/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 666(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) 361[read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017)], the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of- (i) 5 per cent. in respect of goods specified in Schedule I, (ii) 12 per cent. in respect of goods specified in Schedule II, (iii) 18 per cent. in respect of goods specified in Schedule III, (iv) 28 per cent. in respect of goods specified in Schedule IV, (v) 3 per cent. in respect of goods specified in Schedule V, and (vi) 0.25 per cent. in respect of goods specified in Schedule VI appended to this notification (hereinafter referred to as the said Sc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 130[3. ******* 4. ******* 5. ******* 6. *******] 7. 0401 Ultra High Temperature (UHT) milk 8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 9. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 10. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweeten

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

onditions as in the ANNEXURE]] 14. 0410 Edible products of animal origin, not elsewhere specified or included 15. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 16. 0504 131[All goods [other than fresh or chilled] and put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 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 ha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 26. 0714 133[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 27. 0801 134[Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. 101[0802, 0813] Dried chestnuts (singha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 35. 0901 6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 36. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 37. 0903 Maté 38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 39. 0905 Vanilla 40. 0906 Cinnamon and cinnamon-tree flowers 41. 0907 Cloves (whole fruit, cloves and stems) 42. 0908 Nutmeg, mace and cardamoms 43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 44. 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 45. 10 All goods i.e. cereals, 39[put up in unit con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 48. 1003 Barley 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 49. 1004 Oats 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 50. 1005 Maize (corn) 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceab

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d canary seed; other cereals such as Jawar, Bajra, Ragi] 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 54. 1101 Wheat or meslin flour 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 55. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

– (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 59. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 135[60. ******* ******] 61. 17[0713] Guar gum refined split 62. 1109 00 00 Wheat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 74. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 75. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 76. 1301 Compounded asafoetida commonly known as heeng 257[76A 13 Tamarind kernel powder] 77. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 138[78. 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable product

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dified. 85. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 86. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 87. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of h

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

106 90 Sweetmeats 102[101A 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]] 102. 2201 90 10 Ice and snow 282[102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] 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 7[103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aqu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

argol 109. 2401 Tobacco leaves 110. 2502 Unroasted iron pyrites. 141[111. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur] 112. 2504 Natural graphite. 113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (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.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

25. 2516 11 00 Granite crude or roughly trimmed 126. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones 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; anhydr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, 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 Ur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y, i. IFO 180 CST ii. IFO 380 CST] 165. 2711 12 00, 2711 13 00, 8[2711 19 00] Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 258[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 257[165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers] 166. 28 Thorium oxalate 167. 28 Enriched KBF4 (enriched potassium fluroborate) 168. 28 Enriched elemental boron 169. 28 Nuclear fuel 170. 2805 11 Nuclear grade sodium 284[170A 2809 Fertilizer grade phosphoric acid] 171. 2845 Heavy water and other nuclear fuels 172. 2853 Compressed air 173. 30 Insulin 174. 3002, 3006 Animal or Human Blood Vaccines 175. 30 Diagnostic kits for detection of all types of hepatitis 176. 30 Des

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ble fertilisers or organic fertilisers put up in unit containers and bearing a brand name 1[182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers.] 183. 32 Wattle extract, quebracho extract, chestnut extract 184. 3202 Enzymatic preparations for pre-tanning 185. 3307 41 00 46[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani] 186. 3402 Sulphonated castor oil, fish oil or sperm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hard rubber] 192. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 193. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er articles; leather dust, powder and flour] 198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 331[198A 4501 Natural cork, raw or simply prepared] 47[330[198AA] 4601,4602 259[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork] 102[198B 4707 Recovered waste or scrap of paper or paperboard] 199. 4801 Newsprint, in rolls or sheets 200. 4823 48[Kites, Paper mache articles] 201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 104[***] 202. 5004 to 5006 Silk yarn 203. 5007 Woven fabrics of silk or of silk waste 204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 205. 5105 Wool and fine or coarse animal hair, carded or combed 206. 5106 to 5110 Yarn of wool or of animal hair 207. 5111 to 5113 Woven fabrics of wool or of animal hair 208. 5201 to 5203 Cotton and Cotton waste 209. 5204 Cotton sewing

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nmade staple fibres 102[218A 5605 0010 Real zari thread (gold) and silver thread, combined with textile thread] 132[218B 5607 Jute twine, coir cordage or ropes 218C 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir] 219. 105[5702, 5703, 5705] 286[Coir mats, matting, floor covering and handloom durries] 50[219A 5801 287[All goods] 132[219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)] 219B 5808 Saree fall] 220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, 21[salma], dabka, chumki, 21[gota, sitara], naqsi, kora, glass beads, badla, 21[gizai] 221. 60 Knitted or crocheted fabrics [All goods] 222. 288[61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece] 223. 62 Articles

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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. 9[84, 85 or 94] 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 to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants 22[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels] 335[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the pur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

opelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 239. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 240. 8606 Railway or tramway goods vans and wagons, not self-propelled 241. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 242. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 337[243A 8714 20 Parts and accessories of carriage for disabled persons] 257[336[243B] 88 o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ts, tanks, coffer-dams, landing-stages, buoys and beacons) 252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 253. 90 Coronary stents and coronary stent systems for use with cardiac catheters 254. 90 or any other Chapter Artificial kidney 255. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 256. 90 or any other Chapter Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 51[257A 9404 Cotton quilts of sale value not exceeding ₹ 1000 per piece] 132[257B 9401 10 00 Aircraft seats] 258. 9405 50 31 Kerosene pressure lantern 259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 52[145[259A 4016 or 9503 Toy balloons made of natural rubber latex 25

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ophosphamide (13) Dactinomycin (14) Daunorubicin (15) Desferrioxamine (16) Dimercaprol (17) Disopyramide phosphate (18) Dopamine (19) Eptifibatide (20) Glucagon (21) Hydroxyurea (22) Isoprenaline (23) Isoflurane (24) Lactulose (25) Lomustine (26) Latanoprost (27) Melphalan (28) Mesna (29) Methotrexate (30) MMR (Measles, mumps and rubella) vaccine (31) Mustin Hydrochloride (32) Pancuronium Bromide (33) Praziquantel (34) Protamine (35) Quinidine (36) Sodium Cromoglycate spin caps and cartridges (37) Sodium Hyalauronatesterile 1% and 1.4% solution (38) Somatostatin (39) Strontium Chloride (85Sr.) (40) Thioguanine (41) Tobramycin (42) TetanusImmunoglobin (43) Typhoid Vaccines: (a) VI Antigen of Salmonella Typhi, and (b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi (44) Tretinoin (45) Tribavirin / Ribavirin (46) Urokinase (47) Ursodeoxycholic Acid (48) Vancomycin (49) Vasopressin (50) Vecuronium Bromide (51) Zidovudine (52) 5-Fluorouracil (53) Pegulated Liposomal Doxorubicin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ts. (85) Tablet Telbivudine (86) Injection Exenatide (87) DTaP-IPV-Hibor PRP-T combined Vaccine (88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) (89) Injection Thyrotropin Alfa (90) Injection Omalizumab. (91) Abatacept (92) Daptomycin (93) Entacevir (94) Fondaparinux Sodium (95) Influenza Vaccine (96) Ixabepilone (97) Lapatinib (98) Pegaptanib Sodium injection (99) Suntinib Malate (100) Tocilizumab (101) Agalsidase Beta (102) Anidulafungin (103) Capsofungin acetate (104) Desflurane USP (105) Heamostatic Matrix with Gelatin and human Thrombin (106) Imiglucerase (107) Maraviroc (108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) (109) Sorafenib tosylate (110) Varenciline tartrate (111) 90 Yttrium (112) Nilotinib (113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection (114) Micafungin sodium for injection (115) Bevacizumab (116) Raltegravir potassium (117) Rotavirus Va

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

) (146) Cobalt-60 (147) Corticotrophin (148) Cyanamide (149) Diagnostic Agent for Detection of Hepatitis B Antigen (150) Diagnostic kits for detection of HIV antibodies (151) Diphtheria Antitoxin sera (152) Diazoxide (153) Edrophonium (154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS] (155) Epirubicin (156) Fibrinogen (157) Floxuridine (158) Flucytosin (159) Flecainide (160) Fludarabine Phosphate (161) Foetal Bovine Serum (FBS) (162) Gadolinium DTPA Dimeglumine (163) Gallium Citrate (164) Gasgangrene Anti-Toxin Serum (165) Goserlin Acetate (166) Hepatitis B Immunoglobulin (167) Hexamethylmelamine (168) Hydralazine (169) Idarubicine (170) Idoxuridine (171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C. (172) Inactivated rabies vaccine [Human diploid cell] (173) Inactivated rabies vaccine [Vero-cell] (174) Intravenous amino acids (175) Intravenous Fat Emulsion (176) Iopamidol (177) Iohexol (a) Indium(III) inbleomycin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

., FSH and Digoxin) (203) Radioisotope TI 201 (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests (204) Rabies immune globulin of equine origin (205) Sevoflurane (206) Recuronium Bromide (207) Septopal beads and chains (208) Sodium Arsenate (209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones (210) Solution of Nucleotides and Nucliosides (211) Specific Desensitizing Vaccine (212) Sterile Absorbable Haemostat for control of surgical vessel bleeding (213) Strontium SR-89 Chloride (214) Suxamethonium Chloride (215) Selenium-75 (216) Teicoplanin (217) Tetrofosmin (218) Ticarcillin (219) Tranexamic Acid (220) Tocainide (221) Tri-iodothyronine (222) Triethylene Tetramine (223) Thrombokinase (224) Teniposide (225) Trans-1-diamino cyclohexane Oxalatoplatinum (226) Ticarcillin Disodium and Potassium Clavulanate combination (227) Vindesin Sulphate (228) X-ray diagnostic agents, the following:- (a) Propylidone (b) Ethylio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

gebra 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-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

00, 010129 Live horses 146[2. ***** ***** 3. ***** ***** 4. ***** ***** 5. ***** ***** 6. ***** ***** 7. ***** ***** 8. ***** ***** 9. ***** ***** 10. ***** *****] 147[11. 0402 91 10, 0402 99 20 Condensed milk] 12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 13. 0406 Cheese 14. 0801 Brazil nuts, dried, whether or not shelled or peeled 23[148[*****]] 15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 55[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 16. 0804 106[Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried] 10[16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

further prepared. 26. 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 29. 1602 Other prepared or preserved meat, meat offal or blood 30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 32. 1605 Crustaceans,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cid, not frozen, other than products of heading 2006 38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 41. 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 42. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

90 91 Diabetic foods] 257[46B 2201 Drinking water packed in 20 litres bottles] 47. 11[2202 99 10] Soya milk drinks 48. 12[2202 99 20] Fruit pulp or fruit juice based drinks 49. 13[2202 99 90] Tender coconut water 59[put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]] 50. 14[2202 99 30] Beverages containing milk 51. 2515 12 10 Marble and travertine blocks 52. 2516 Granite blocks 53. 28 Anaesthetics 54. 28 Potassium Iodate 55. 28 Steam 56. 262[28 or 38] Micronutrients, which are covered under 25[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 65. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; st

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 257[78A 3808 The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan] 79. 3818 Silicon wafers 80. 3822 All diagnostic kits and reagents 257[80A 3826 Bio-diesel] 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 61[85A 4016 Rubber bands] 154[86. ***** ***** 87. ***** ***** 88. ***** *****] 155[89. 4202 22 20 Hand bags and shopping bags, of cotton 90. 4202 22 30 Hand bags and shopping bags, of jute]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 292[96A 4409 Bamboo flooring] 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 264[99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood] 100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 101. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 109[***] 112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 113. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 115. 4806 20 00 Greaseproof papers 116. 4806 40 10 Glassine papers 117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eets 339[* **** *] 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 which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 64[similar documents of title [other than Duty Credit Scrips]] 129. 4908 Transfers (decalcomanias) 130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 131. 4910 Calendars of any kind, printed, including calendar blocks 132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

llised 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; 110[***] 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 132[[other than jute twine, coir cordage or ropes]] 156[140. ***** ******] 141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 132[[other than products of coir]] 142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up 143. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 157[152. ***** *****] 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 66[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]] 155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

164. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f sale value exceeding ₹ 1000 per piece [other than Worn clothing and other worn articles; rags] 341[171A 6305 32 00 Flexible intermediate bulk containers] 67[340[171AA] 6501 Textile caps] 132[171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics] 172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 173. 6602 342[****]whips, riding-crops and the like 174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 176. 68 Sand lime bricks 68[or Stone inlay work] 69[176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essential

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ssure Stove] 186. 7615 Table, kitchen or other household articles of aluminium; Utensils 187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 188. 8214 Paper knives, Pencil sharpeners and blades therefor 189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware 71[189A 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; metal bidriware] 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 Bicycl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines] 201. 8479 Composting Machines 132[201A 8509 Wet grinder consisting of stone as a grinder] 202. 8517 Telephones for cellular networks or for other wireless networks 203. 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 205. 8539 LED lamps 206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 297[206A 87 Fuel Cell Motor Vehicles] 207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 132[207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles] 208. 8712 Bicycles and other cycles (including delivery tricycles), not motorised 209.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d sight-testing instruments 219. 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 221. 9021 162[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]] 222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tab

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

; decoy birds (other than those of 27[heading 9208 or 9705]) and similar hunting or shooting requisites 74[231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)] 298[231B 9607 Slide fasteners] 232. 9608 Pens [other than Fountain pens, stylograph pens] 233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor s chalk 234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 235. 299[9619 00 30, 9619 00 40, or 9619 00 90 All goods] 236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdecorated manufactured articles; collages and similar decorative plaques 237. 9702 Original engravings, prints and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. 132[243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software] Schedule III – 18% S. No. Chapter/Heading/Sub-heading/Tariff item Description of Goods (1) (2) (3) 164[1. ***** *****] 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 257[[other than tamarind kernel powder]]. 4. 1404 90 10 Bidi wrapper leaves (tendu) 5. 1404 90 50 Indian katha 6. 1517 10 All goods i.e. Margarine, Linoxyn 7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 8. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 9. 1522 Degras, residues resulting from the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] 168[14. ***** ******] 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. 169[1905 Pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

icial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 257[[other than Drinking water packed in 20 litres bottles]] 132[24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]] 25. 2207 Ethyl alcohol and other spirits, denatured, of any strength 300[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]] 26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 132[26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks] 172[27. ****** *******] 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 173[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 35. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 36. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bitumin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ivatives (other than Wattle extract, quebracho extract, chestnut extract) 47. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 48. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 49. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 50. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 51. 3206 Other colouring matter; preparations as specified in N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

53. 3211 00 00 Prepared driers 54. 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 102[54A 3213 176[Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings] 302[54B 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like] 177[55. ******* *********] 56. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

icure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 59. 179[3305 269[Preparations for use on the hair [except Mehendi pate in Cones]] 60. 180[3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]] 132[60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]] 61. 181[3401 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; organic surface active products and preparations for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xes and prepared waxes 132[62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404] 63. 3407 113[Modelling pastes, including those put up for children's amusement; Preparations known as dental wax or as dental impression compounds , put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)] 64. 3501 Casein, caseinates and other casein derivatives; casein glues 65. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 66. 3503 Gel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cussion or detonating caps; igniters; electric detonators 132[72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles] 73. 3605 Matches (other than handmade safety matches [3605 00 10]) 132[73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters] 74. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

honates 84. 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent 85. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 86. 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 87. 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 257[[other than bio-pesticides mentioned against S. No. 78A of schedule -II]] 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 el

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or included; prepared paint or varnish removers] 91. 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 92. 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 94. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 132[94A 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 94B 3820 Anti-freezing preparations and prepared de-icing fluids] 95. 3821 Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells 96. 3823 Industrial mo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 101. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 114[***] 103. 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 104. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics 132[104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics] 105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 107. 3921 Other plates, sheets, film,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

jugated diene rubber (EPDM) 113. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 114. 4004 115[powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)] 115. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 116. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 117. 4007 Vulcanised rubber thread and cord, other than latex rubber thread 118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 120. 4010 Conveyor or transmission belts or belting, of vulcanised rubber 121. 4011 Rear Tractor tyres and rear tractor tyre tubes 345[121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material] 124. 4202 184[Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- 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 handbags and shopping bags, of cotton or jute]] 132[124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of compositio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

inted, of a thickness not exceeding 6 mm [other than for match splints] 137. 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 303[[other than bamboo flooring]] 132[137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C 4412 Plywood, veneered panels and similar laminated wood 137D 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F 4418 Builders joiner

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(other than greaseproof paper, glassine paper) 147. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 148. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 149. 4812 Filter blocks, slabs and plates, of paper pulp 150. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 132[150A 4814 Wall paper and similar wall coverings; window transparencies of paper] 151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ther), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 155. 4821 Paper or paperboard labels of all kinds, whether or not printed 156. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 157. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, 79[Braille paper, kites, Paper mache articles]] 116[***] 159. 5402, 5404, 5406 117[All goods other than synthetic filament yarns] 160. 5403, 5405, 5406 118[All goods other than artificial filament yarns] 161. 5501, 5502 Synthetic or artificial filament tow 162. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 163. 5505 Waste of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

[other than textile caps]] 173. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 174. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 175. 6505 187[Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed] 176. 6506 Other headgear, whether or not lined or trimmed 177. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 102[177A 188[6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit] 132[177B 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C 6704 Wigs, false beards, eyebrows and eyelashes, switches an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 179. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether 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 69 132[180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 182D 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content] 182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths] 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 132[184A 6904 Ceramic flooring blocks, support or filler tiles and the like 18

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eflecting layer, but not otherwise worked 189B 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189C 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 189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors] 190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 132[190A 7011 Glass envelopes (including bulbs

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s or similar forms] 193. 7017 Laboratory, hygienic or 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 imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 195. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 132[195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]] 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,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

27, 7228 All bars and rods of other alloy steel. 214. 7229 Wire of other alloy steel 215. 7301 Sheet piling of iron or steel, whether or not 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), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 217. 7303 Tubes, pipes and hollow profiles, of cast iron 218. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 219. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel 220. 7306 Other tubes, pipes and hollow profiles (fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cluding 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] 236. 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 271[236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel] 237. 7325 192[Other cast articles of iron or steel] 238. 7326 193[Other articles of iron or steel] 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 31[0.15 mm] 248. 7410 Copper foils 249. 7411 Copper tubes and pipes 250. 7412 Copper tube or pipe fit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ought Aluminium] 263. 7602 Aluminium waste and scrap 264. 7603 Aluminium powders and flakes 265. 7604 Aluminium bars, rods and profiles 266. 7605 Aluminium 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. 196[7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures] 272. 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a ca

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

8003 Tin bars, rods, profiles and wire 290. 8007 Other articles of tin 291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r blades (including razor blade blanks in strips)] 302. 8213 00 00 Scissors, tailors' shears and similar shears, and blades therefor 132[302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]] 303. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 102[303A 198[8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal]] 132[303B 8303 Armoured or reinforced safes, strong-boxes an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

toppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 132[307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405] 308. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 102[308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP] 102[308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axia

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] 132[317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 317B 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 [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]] 318. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 319. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 306[319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415] 320. 200[8419 Machinery, plant or laboratory equip

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 324. 8423 201[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds] 325. 8424 272[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]] 326. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 327. 8426 Ship s derricks; cranes including cable

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils 331. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 332. 8440 Book-binding machinery, including book-sewing machines 333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 335. 8443 203[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof] 336. 8444 Machines for extruding, drawing, texturing or cutting ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 308[341A 8450 Household or laundry-type washing machines, including machines which both wash and dry] 342. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 343. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 344. 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundrie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included 352. 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above 353. 8463 Other machine-tools for working metal, or cermets, without removing material 354. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 355. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 356. 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ample, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]] 362. 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 363. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 364. 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ring, Roller Bearings 102[369A 8483 347[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)] 132[369B 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] 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, insulat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor] 376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512] 377. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 378. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and app

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set] 132[380A 8519 Sound recording or reproducing apparatus] 381. 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 132[381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521] 382. 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 383. 8525 210[Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras 34

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tor panels, burglar or fire alarms), other than those of heading 8512 or 8530] 385. 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 386. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 387. 8534 00 00 Printed Circuits 388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 132[388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors foroptical fibres, optical fibre bundles or cables] 388B 8537 Boards, panels, consoles, d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 395. 8544 212[Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors] 396. 8545 213[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes] 397. 8546 Electrical insulators of any material 132[397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

five years after its purchase. 401. 8704 Refrigerated motor vehicles 312[401A 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)] 402. 8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 313[402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles] 403. 8715 Baby carriages and parts thereof 314[403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

worked [other than intraocular lens] 214[410. *** ***] 411. 9004 215[Spectacles [other than corrective]; goggles including those for correcting vision] 132[411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 411F 9011 Compound optical microscopes, including those for photomicrography cinep

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses] 414. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 415. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 416. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y, cosmic or other ionising radiations 421. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 422. 9032 Automatic regulating or controlling instruments and apparatus 423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 132[423A 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101] 424. 9103 Clocks with watch movements, excluding clocks of heading 9104 132[424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels] 425. 9105 Other clocks 132[425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 429E 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 429F 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 429G 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds] 430. 9301 Military weapons other than revolvers, pistols 431. 9303 Other firearms and similar devices which operate by the firing of an explosi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(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 220[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof] 438. 9404 86[221[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]] 132[438A 9405 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 sour

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

etics, swimming pools and padding pools [other than sports goods]] 132[441A 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin] 442. 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 443. 9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l, and parts thereof other than flints or wicks] 316[449AA 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations] 132[449B 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 449C 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing] 450. 9620 00 00 Monopods, bipods, tripods and similar articles 451. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

G 8708 40 00 Gear boxes and parts thereof for tractors 452H 8708 50 00 Transaxles and its parts thereof for tractors 452I 8708 70 00 Road wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.] 132[452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software] 453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI Schedule IV – 28% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

231[35. *** *** 36. *** *** 37. *** *** 38. *** *** 39. *** *** 40. *** *** 41. *** *** 42. *** *** 43. *** *** 44. *** *** 45. *** ***] 46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 132A[rear tractor tyres; and of a kind used on aircraft] 354[* *** *] 232[48. *** *** 49. *** *** 50. *** *** 51. *** *** 52. *** *** 53. *** *** 54. *** *** 55. *** *** 56. *** *** 57. *** *** 58. *** *** 59. *** *** 60. *** *** 61. *** *** 62. *** *** 63. *** *** 64. *** *** 65. *** *** 66. *** *** 67. *** *** 68. *** *** 69. *** *** 70. *** *** 71. *** *** 72. *** *** 73. *** *** 74. *** *** 75. *** *** 76. *** *** 77. *** *** 78. *** *** 79. *** *** 80. *** *** 81. *** *** 82. *** *** 83. *** *** 84. *** *** 85. *** *** 86. *** ***] 87. 93[***] 233[88. *** **** 89. *** **** 90. *** **** 91. *** **** 92. *** **** 93. *** **** 94. *** **** 95. *** **** 96. *** **** 97. *** **** 98. *** **** 99. *** **** 100. *

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

* *** 124. *** *** 125. *** *** 126. *** *** 127. *** *** 128. *** *** 129. *** ***] 319[* *** **] 240[131. *** *** 132. *** *** 133. *** *** 134. *** ***] 355[* *** *] 242[136. *** *** 137. *** *** 138. *** ***] 139. 8507 320[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 356[and other Lithium-ion accumulators including Lithium-ion power banks]] 321[* *** **] 321[* *** **] 321[* *** **] 143. 8511 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 243[144. *** *** 145. *** ***] 322[* *** **] 244[147. *** *** 148. *** *** 149. *** *** 150. *** ***] 357[* *** *] 246[152. *** *** 153. *** ***] 154. 8528 Monitors a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s] 166. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 324[* *** **] 168. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 169. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 170. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 325[* *** **] 248[172. *** ***] 173. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 359[174. 8714 Parts and accessories of vehicles of heading 8711] 326[* *** **] 176. 8802 Aircrafts for personal use 177. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 249[178. *** *** 179. *** *** 180. *** *** 181. *** *** 182. *** *** 183. *** *** 184. *** *** 185. *** *** 186. *** *** 187. *** *** 188. *** *** 189. *** *** 190. *** *** 191. *** *** 192. *** *** 193. *** *** 194. *** *** 195. *** *** 196. *** *

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) Lottery authorized by State Governments means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. 257[229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club] Schedule V – 3% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 274[***] 3. 7103 275[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or rough

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 13. 7113 Articles of jewellery and parts thereof, of precious metal or 255[of metal clad with precious metal 277[***]] 14. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 15. 7115 Other articles of precious metal or of metal clad with precious metal 16. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 17. 7117 278[Imitation jewellery [other than bangles of lac/shellac]] 18. 7118 Coin Schedule VI – 0.25% S.No. Chapter/Heading/ Sub-heading/Tariff item Description of Goods (1) (2) (3) 1. 7102 279[All goods] 2. 7103 280[Semi-precious stones, unworked or simply sawn or roughly shaped] 257[2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)] 3. 7104 281[Synthetic or reconstruct

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1999 irrespective of whether or not the brand is subsequently de-registered; (B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country] (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect from the 1st day of July, 2017. 100[ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.] [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ***************** Notes: 1. Inserted vide notification no. 16/2017 dated 30-6-2017 2. Omited vide notification no. 16/2017 dated 30-6-2017, before it was read as, 66. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which ar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-7-2017, Coffee, whether or not roasted or decaffeinated 7. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 8. Corrected vide Corrigendum notification dated 12-7-2017, 2710 19 00 9. Corrected vide Corrigendum notification dated 12-7-2017, 84 or 85 10. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 11. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 10 , 12. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 20 13. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 90 14. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 30 15. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 90 16. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 17. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, 1106 10 90 18. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, 1702 19. Corrected vide F. No. 354/117/2017-TRU

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r and articles thereof 30. Omitted vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, Sewing needles 31. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, 0.12.5 mm 32. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, 8522 90 33. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, Optical Fiber 34. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, and other pens 35. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, optical fibres optical fibres, bundles or cables 36. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, Optical Fiber 37. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, Video games consoles and Machines 38. Inserted vide 19/2017 Integrated Tax (rate) dated 19-8-2017 39 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, befor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed 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 46 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, 20[Agarbatti, lobhan] 47 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 48 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, kites 49 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 50 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 51 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 52 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 53 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, 260. 9603 10 00 Broomsticks 54 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 55 Omitted vide notification no. 27/2017 IT(rate) dated 22-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

was read as, similar documents of title 65 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 66 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was rad as, Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 67 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 68 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 69 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 70 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 71 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 72 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 73 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 74 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 75 Su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 83 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, 304. 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal 84 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, other than fire extinguishers, whether or not charged 85 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Computer monitors not exceeding 17 inches 86 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Coir mattresses, cotton pillows, mattress and quilts 87 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 88 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Custard powder 89 Substituted vide notificati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

se materials (including articles obtained by moulding) 96 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, other than flints and wicks 97 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, other than Non-Industrial Unworked or simply sawn, cleaved or bruted 98 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 99 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, The phrase registered brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indicat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

read as, Namkeens, bhujia, mixture, chabena and similar edible preparations in 58[ready for consumption form (other than roasted gram)]" 109 Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as, 111. 4707 Recovered (waste and scrap) paper or paperboard 110 Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as, such as Real zari thread (gold) and silver thread, combined with textile thread) 111 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, other than pizza bread 112 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, preparations in ready for consumption form 113 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, Preparations known as dental wax or as dental impression compounds , put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e notification no. 35/2017 dated 13-10-2017, before it was read as, 165. 5509, 5510, 5511 Yarn of manmade staple fibres 121 Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as, 188. 7001 Cullet and other waste and scrap of glass; glass in the mass 122 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, pans or in similar forms or packings 123 Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as, 34. 3407 Modelling pastes, including those put up for children's amusement 124 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, including waste and scrap 125 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng 0304 129. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 2. 0304 Fish fillets and other fish meat (whether or not minced), frozen] 130. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption 5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crusta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

17 w.e.f. 15-11-2017 132C. Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 133. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets 134. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Cashew nuts, whether or not shelled or peeled 135. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 60. 1106 10 10 Guar meal 136. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- other than of seed quality 137. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 111. 2503[except 2503 00 10] Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil] 142. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 189. 4016 Toy balloons made of natural rubber latex 143. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 224. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ₹ 1000 per piece 144. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in unit containers 8. 0208 Other meat and edible meat offal, frozen and put up in unit containers 9. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 10. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 147. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 148. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- and desiccated coconuts 149. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Yeasts and prepared baking powders 150.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ne (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 than leather of heading 4114 155 Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 89. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 90. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leathe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Sewing machines 161. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 215. 9002 Intraocular lens 162. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 163. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- fishing hooks, 164. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 1. 0402 91 10, 0402 99 20 Condensed milk 165. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 10. 1701 91, 1701 99 All g

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

:- 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 [111[other than pizza bread, khakhra, plain chapatti or roti] Waffles and wafers coated with chocolate or containing chocolate, papad, bread] 170. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 18. 2103 90 10 Curry paste 19. 2103 90 30 Mayonnaise and salad dressings 20. 2103 90 40 Mixed condiments and mixed seasoning 171. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 75[Diabetic foods, Custard powder; [other than b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 175. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 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 176. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Poster colour 177. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 55. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 28[ (other than Fountain pen ink and Ball pen ink)] 178. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 3304

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ore it was read as:- 4016 Rice rubber rolls for paddy de-husking machine] 184. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- School satchels and bags other than of leather or composition leather 185. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 125. 4202 12 10 Toilet cases 126. 4202 22 10 Hand bags and shopping bags, of artificial plastic material 127. 4202 22 20 Hand bags and shopping bags, of cotton 128. 4202 22 30 Hand bags and shopping bags, of jute 129. 4202 22 40 Vanity bags 130. 4202 29 10 Handbags of other materials excluding wicker work or basket work 186. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 29[Artificial fur other than articles thereof] 187. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e Pipes 191. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- LPG stoves 192. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system 193. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and fra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es. rods, profiles, tubes and the like, prepared for use in structures 197. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Stranded wires and cables 198. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal] 199. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Turbo-jets, turbo-propellers and other gas turbines – turbo-jets 200. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 8419 20 Medical, surgical or laboratory sterilisers 201. Substituted Vide Notification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] 204. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Perforating or stapling machines (staplers), pencil sharpening machines 205. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] 206. Substituted Vide Notif

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

udspeakers, 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; 210. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Closed-circuit television (CCTV) 211. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Electrical Filaments or discharge lamps 212. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Winding Wires; Coaxial cables; 33[Optical Fibre Cable] 213. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Carbon electrodes 214. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 410. 9003 Frames and mountings

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t was read as:- Clock cases, and parts thereof 220. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Bamboo furniture 221. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 86[Coir mattresses, cotton pillows and mattresses] 222 Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Swimming pools and padding pools 223. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Kitchen gas lighters 224. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 2. 1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 3. 1804 Cocoa butter, fat and oil 4. 1805 Cocoa powder, not containing added sugar or sweetening matter 5. 1806

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

trates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, 88[***] 225. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 11. 15[2202 99 90] Other non-alcoholic beverages 226. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 16. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 227. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 17. 2516 12 00 Granite, other than blocks 228. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 19. 2710 Avgas 229. Omitted Vide No

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

306 [other than 3306 10 10, 3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 29. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants 30. 3401 30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 31. 3402 Organic surface-active agents (other than soap); surface-active

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 35. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives 36. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 37. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 38. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 39. 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 40. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or va

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 49. 4016 [other than 4016 92 00] Other articles of vulcanised rubber other than hard rubber (90[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine]) 50. 4017 Hard rubber (for example ebonite) in all forms, 124[other than waste and scrap]; articles of hard rubber 51. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 52. 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewell

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or not agglomerated with resins or other organic binding substances, other than specified boards 59. 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 60. 4412 Plywood, veneered panels and similar laminated wood 61. 4413 Densified wood, in blocks, plates, strips, or profile shapes 62. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 63. 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 64. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 65. 4814 Wall paper and similar wall coverings; window transparencies of paper 66. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 67. 6703 Wool or other animal hair or other textile m

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

9 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 75. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 76. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 77. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture 92[***] 86. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 233. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 88. 6914 Other ceramic articles 89. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 90. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 91. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not 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 no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erosene wick lamps, Glass chimneys for lamps and lanterns] 100. 7321 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel 101. 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 102. 7324 Sanitary ware and parts thereof of iron and steel 103. 7418 All goods other than utensils i.e. sanitary ware and parts 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, windo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 234. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 113. 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 235. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Spark-ignition reciprocating or rotary internal combustion piston engine" 236. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 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 displacem

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] 239. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 123. 8423 Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 124. 8424 Fire extinguishers 125. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 126. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 127. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng machines] 132. 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 133. 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 134. 8479 Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] 241. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 127[***]; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 242. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 136. 8484 Gaskets and similar joints of metal sheeting combined

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-2017 before it was read as:- 147. 8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 148. 8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audiofrequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] 149. 8519 Sound recording or reproducing apparatus 150. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 245. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 246. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 152. 8526 Radar apparatus, radi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for 35[optical fibres, optical fibre bundles or cables] 159. 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 160. 8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 161. 8544 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; 36[Optical Fibre Cables]] 162. 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163. 8547 Insul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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; other optical appliances and instruments, not specified or included elsewhere in this Chapter 187. 9014 Direction finding comp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ches, 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, and parts thereof 202. 9114 Other watch parts 203. 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 204. 9202 Other string music

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 211. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 212. 9403 Other furniture [other than bamboo furniture] and parts thereof 213. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 214. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 251. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 216. 9505 Festive,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sets incorporating such composing sticks 222. 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof [96[other than flints, wicks or Kitchen gas lighters]] 253. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 226. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 254. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 255. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- of metal clad with precious metal 256. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- [(b) The phrase

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ted Tax (Rate) Dated 25-01-2018, before it was read as, "6309" 262. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "28" 263. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "29" 264. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 63[99A 4419 Tableware and Kitchenware of wood] 265. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 266. Omitted vide Notificatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ined from bituminous minerals 271. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 132[236A 7324 Sanitary ware and parts thereof, of iron and steel] 272. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "202[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]" 273. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Motor vehicles for the transport of ten or more persons, including the driver" 274. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 2. 7102 Diamonds, whether

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

277. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "[other than bangles of lac/shellac]" 278. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Imitation jewellery" 279. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "98[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]" 280. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped" 281. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped" 282. Inserted vid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

018 before it was read as 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 289. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 500 290. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as Biomass briquettes] 291. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 257[57B 2809 Fertilizer grade phosphoric acid] 292. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 293. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 294. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as 147. 5801 267[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velve

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 302. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 303. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 304. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 305. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as Other articles of copper] 306. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 307. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 308. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 309. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 310. Inserted vid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lymers, 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 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 318. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 120. 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 319. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 323. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "94[ other than computer monitors not exceeding 20 inches] 132C[and set top box for television] 324. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 167. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 325. Omitted vi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ds for the application of cosmetics or toilet preparations 328. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 132[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 24. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 329. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 330. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e.f. 01-01-2019 before it was read as 243A 337. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 338. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 339. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 102. 4501 Natural cork, raw or simply prepared 126. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 340. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 171A 341. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 342. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Walking-sticks, seat-sticks, 343. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s] 348. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 349. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 350. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 68 cm 351. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 20 inches 352 Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 440A 353 Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 354. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 47. 4012 Retreaded or used tyres and flaps 355. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 135. 8483

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CGST exemption for dealers, dealing in buying and selling of second hand goods, operating under Margin Scheme

GST – 10/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.10/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 682 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)

GST – 09/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.9/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 681 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CGST exemption from reverse charge u/s 9(4) – Exempted till 30-9-2018

GST – 08/2017 – Dated:- 28-6-2017 – Rescinded vide Notification No. 01/2019-Central Tax (Rate) dated 29-01-2019 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.8/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 680 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD

GST – 07/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.7/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 679 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the central tax leviable the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refund of 50% of CGST on supplies to CSD under section 55

GST – 06/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.6/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 678 (E).- In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3)

GST – 05/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.5/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 677 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit shall be allowe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or Chapter Description of Goods (1) (2) (3) 1. 5007 Woven fabrics of silk or of silk waste 2. 5111 to 5113 Woven fabrics of wool or of animal hair 3. 5208 to 5212 Woven fabrics of cotton 4. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5. 5407, 5408 Woven fabrics of manmade textile materials 6. 5512 to 5516 Woven fabrics of manmade staple fibres 1[6A 5801 Corduroy fabrics.] 2[6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 6B 5801 Corduroy fabrics 6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)] 7. 60 Knitted or crocheted fabrics [All goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ailway or tramway goods vans and wagons, not self-propelled 14. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 15. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Explanation. – (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reverse charge on certain specified supplies of goods u/s 9(3)

GST – 04/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.4/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 676 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2[4A. 5201 Raw cotton Agriculturist Any registered person] 5. – Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). 1[6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)

GST – 03/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.3/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 675 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ANNEXURE Condition No. Conditions 1. If,- (a) the goods are supplied to,- (i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the licensee ) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or (ii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the contractor ) or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; or (iii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the contr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a); (ii) is a contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for (A) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause, or (B) petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, under a contract signed under the New Exploration Licensing

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ause and containing, the name of such sub- contractor, or (C) petroleum operations or coal bed methane operations, as the case may be, referred to in sub- clause (iii) of clause (a) under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor; (ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor of the licensee or lessee or contractor, as the case may be; (iii) an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be; (d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferred to another

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or (C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a) (ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor; (iii) a certificate,- (A) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be; (B) in the case of a contract entered into by t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:- (i) for each quarter in the first year at the rate of 4 per cent.; (ii) for each quarter in the second year at the rate of 3 per cent.; (iii) for each quarter in the third year at the rate of 2.5 per cent.; and (iv) for each quarter in the fourth year and subsequent years at the rate of 2 per cent., subject to the maximum of 70 per cent. List [See S.No.1 of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ipment/ units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well control, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CBM wells including wireline and downhole equipment. (6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes. (7) All types of drilling bits, including nozzles, breakers and related tools. (8) All types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coal bed methan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oil, condensate, coal bed methane, water, mud, chemicals and related materials. (13) All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment. (14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment. (15) All types of valves including high pressure valves. (16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets. (17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system. (18) Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment. (19) X-band radar transponders, area surveill

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CGST Rate Schedule u/s 9(1) – notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods

GST – 01/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 673 (E).- In exercise of the powers conferred by sub-section (1) of section 9 312[and sub-section (5) of section 15] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of- (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the des

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]] 3. 133[***] 4. 133[***] 5. 133[***] 6. 133[***] 7. 0401 Ultra High Temperature (UHT) milk 8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 9. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 10. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 11. 0406 Chena or pane

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in, not elsewhere specified or included 15. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 16. 0504 134[All goods [other than fresh or chilled] and put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 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 an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rt of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 26. 0714 136[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 27. 0801 137[Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. 104[0802, 0813] Dried chestnuts (singhada), whether or not shelled or peeled 43[29A 0802 Walnuts, whether

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in sulphur water or in other preservative solutions 35. 0901 6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 36. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 37. 0903 Maté 38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 39. 0905 Vanilla 40. 0906 Cinnamon and cinnamon-tree flowers 41. 0907 Cloves (whole fruit, cloves and stems) 42. 0908 Nutmeg, mace and cardamoms 43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 44. 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 45. 10 All goods i.e. cereals, 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tions as in the ANNEXURE]] 48. 1003 Barley 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 49. 1004 Oats 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 50. 1005 Maize (corn) 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

p in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 54. 1101 Wheat or meslin flour 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 55. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 42[ put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

me on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 59. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713 ]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 60. 138[***] 61. 18[ 0713 ] Guar gum refined split 62. 1109 00 00 Wheat gluten, whether or not dried 63. 12 All goods other than of seed quality

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 74. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 75. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 76. 1301 Compounded asafoetida commonly known as heeng 242[76A 13 Tamarind kernel powder] 77. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 78. 141[1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

thereof, whether or not refined, but not chemically modified. 86. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 87. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 91. 1701 Beet sugar, cane sugar, 142[***] 92. 19[1702 or 1704]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]] 102. 2201 90 10 Ice and snow 266[102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] 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 7[103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur] 112. 2504 Natural graphite. 113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (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 diatomit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, 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.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

fied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 243[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 242[165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers] 166. 28 Thorium oxalate 167. 28 Enriched KBF4 (enriched potassium fluroborate) 168. 28 Enriched elemental boron 169. 28 Nuclear fuel 170. 2805 11 Nuclear grade sodium 268[170A 2809 Fertilizer grade phosphoric acid] 171. 2845 Heavy water and other nuclear fuels 172. 2853 Compressed air 173. 30 Insulin 174. 3002, 3006 Animal or Human Blood Vaccines 175. 30 Diagnostic kits for detection of all types of hepatitis 176. 30 Desferrioxamine injection or deferiprone 177. 30 Cyclosporin 178. 30 Medicaments (incl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and name 1[182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers ] 183. 32 Wattle extract, quebracho extract, chestnut extract 184. 3202 Enzymatic preparations for pre-tanning 185. 3307 41 00 49[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani] 186. 3402 Sulphonated castor oil, fish oil or sperm oil 187. 3605 00 10 Handmade safety matches Explanation.- For the purposes of th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ne animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 193. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 135[197A 4107 Leather further prepared after ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 316[198A 4501 Natural cork, raw or simply prepared] 50[315[198AA] 4601, 4602 244[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]] 105[198B 4707 Recovered waste or scrap of paper or paperboard.] 199. 4801 Newsprint, in rolls or sheets 200. 4823 51[Kites, Paper mache articles] 201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 201A 107[***] 202. 5004 to 5006 Silk yarn 203. 5007 Woven fabrics of silk or of silk waste 204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 205. 5105 Wool and fine or coarse animal hair, carded or combed 206. 5106 to 5110 Yarn of wool or of animal hair 207. 5111 to 5113 Woven fabrics of wool or of animal hair 208. 5201 to 5203 Cotton and Cotton waste 209. 5204 Cotton sewing thread, whether or not put up for retail sale 210. 5205 to 5207 Cotton y

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

thread, combined with textile thread.] 135[218B 5607 Jute twine, coir cordage or ropes 218C 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir] 219. 108[5702, 5703, 5705] Coir mats, matting and floor covering 270[Coir mats, matting, floor covering and handloom durries] 53[219A 5801 271[all goods]] 135[219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)] 219B 5808 Saree fall] 220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, 22 [salma], dabka, chumki, 23 [gota, sitara ], naqsi, kora, glass beads, badla, 24[gizai] 221. 60 Knitted or crocheted fabrics [All goods] 222. 272[61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece] 223. 62 Articles of apparel and clothing access

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ried 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. 9[84, 85 or 94] 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 to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants 25[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels] 321[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be de

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 239. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 240. 8606 Railway or tramway goods vans and wagons, not self-propelled 241. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 242. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 323[243A 8714 20 Parts and accessories of carriage for disabled persons] 242[322[243B] 88 or Any other chapter Scientific

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-stages, buoys and beacons) 252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 253. 90 Coronary stents and coronary stent systems for use with cardiac catheters 254. 90 or any other Chapter Artificial kidney 255. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 256. 90 or any other Chapter Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 54[257A 9404 Cotton quilts of sale value not exceeding ₹ 1000 per piece] 135[257B 9401 10 00 Aircraft seats] 258. 9405 50 31 Kerosene pressure lantern 259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 148[259A 4016 or 9503 Toy balloons made of natural rubber latex 259B 9507 Fishing hooks 259C 9601 Wo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

4) Daunorubicin (15) Desferrioxamine (16) Dimercaprol (17) Disopyramide phosphate (18) Dopamine (19) Eptifibatide (20) Glucagon (21) Hydroxyurea (22) Isoprenaline (23) Isoflurane (24) Lactulose (25) Lomustine (26) Latanoprost (27) Melphalan (28) Mesna (29) Methotrexate (30) MMR (Measles, mumps and rubella) vaccine (31) Mustin Hydrochloride (32) Pancuronium Bromide (33) Praziquantel (34) Protamine (35) Quinidine (36) Sodium Cromoglycate spin caps and cartridges (37) Sodium Hyalauronatesterile 1% and 1.4% solution (38) Somatostatin (39) Strontium Chloride (85Sr.) (40) Thioguanine (41) Tobramycin (42) TetanusImmunoglobin (43) Typhoid Vaccines: (a) VI Antigen of Salmonella Typhi, and (b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi (44) Tretinoin (45) Tribavirin / Ribavirin (46) Urokinase (47) Ursodeoxycholic Acid (48) Vancomycin (49) Vasopressin (50) Vecuronium Bromide (51) Zidovudine (52) 5-Fluorouracil (53) Pegulated Liposomal Doxorubicin Hydrochloride injection (54) Ket

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Injection Exenatide (87) DTaP-IPV-Hibor PRP-T combined Vaccine (88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) (89) Injection Thyrotropin Alfa (90) Injection Omalizumab. (91) Abatacept (92) Daptomycin (93) Entacevir (94) Fondaparinux Sodium (95) Influenza Vaccine (96) Ixabepilone (97) Lapatinib (98) Pegaptanib Sodium injection (99) Suntinib Malate (100) Tocilizumab (101) Agalsidase Beta (102) Anidulafungin (103) Capsofungin acetate (104) Desflurane USP (105) Heamostatic Matrix with Gelatin and human Thrombin (106) Imiglucerase (107) Maraviroc (108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) (109) Sorafenib tosylate (110) Varenciline tartrate (111) 90 Yttrium (112) Nilotinib (113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection (114) Micafungin sodium for injection (115) Bevacizumab (116) Raltegravir potassium (117) Rotavirus Vaccine (Live Oral Pentavalent) (11

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ophin (148) Cyanamide (149) Diagnostic Agent for Detection of Hepatitis B Antigen (150) Diagnostic kits for detection of HIV antibodies (151) Diphtheria Antitoxin sera (152) Diazoxide (153) Edrophonium (154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS] (155) Epirubicin (156) Fibrinogen (157) Floxuridine (158) Flucytosin (159) Flecainide (160) Fludarabine Phosphate (161) Foetal Bovine Serum (FBS) (162) Gadolinium DTPA Dimeglumine (163) Gallium Citrate (164) Gasgangrene Anti-Toxin Serum (165) Goserlin Acetate (166) Hepatitis B Immunoglobulin (167) Hexamethylmelamine (168) Hydralazine (169) Idarubicine (170) Idoxuridine (171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C. (172) Inactivated rabies vaccine [Human diploid cell] (173) Inactivated rabies vaccine [Vero-cell] (174) Intravenous amino acids (175) Intravenous Fat Emulsion (176) Iopamidol (177) Iohexol (a) Indium(III) inbleomycin (b) Indium113 Sterile generator

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

otope TI 201 (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests (204) Rabies immune globulin of equine origin (205) Sevoflurane (206) Recuronium Bromide (207) Septopal beads and chains (208) Sodium Arsenate (209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones (210) Solution of Nucleotides and Nucliosides (211) Specific Desensitizing Vaccine (212) Sterile Absorbable Haemostat for control of surgical vessel bleeding (213) Strontium SR-89 Chloride (214) Suxamethonium Chloride (215) Selenium-75 (216) Teicoplanin (217) Tetrofosmin (218) Ticarcillin (219) Tranexamic Acid (220) Tocainide (221) Tri-iodothyronine (222) Triethylene Tetramine (223) Thrombokinase (224) Teniposide (225) Trans-1-diamino cyclohexane Oxalatoplatinum (226) Ticarcillin Disodium and Potassium Clavulanate combination (227) Vindesin Sulphate (228) X-ray diagnostic agents, the following:- (a) Propylidone (b) Ethyliodophenylundecylate (c) Iodipammid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing mac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

] 3. 149[***] 4. 149[***] 5. 149[***] 6. 149[***] 7. 149[***] 8. 149[***] 9. 149[***] 10. 149[***] 11. 150[0402 91 10, 0402 99 20 Condensed milk] 12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 13. 0406 Cheese 14. 0801 Brazil nuts, dried, whether or not shelled or peeled 151[***] 15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 16. 0804 109[Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried.] 10[16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.] 17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 29. 1602 Other prepared or preserved meat, meat offal or blood 30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 135[32A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 41. 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 42. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 43. 2102 152[Yeasts (active and inactive); other single

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ottles] 47. 11[2202 99 10] Soya milk drinks 48. 12[2202 99 20] Fruit pulp or fruit juice based drinks 49. 13[2202 99 90] Tender coconut water 62[put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]] 50. 14[2202 99 30] Beverages containing milk 51. 2515 12 10 Marble and travertine blocks 52. 2516 Granite blocks 53. 28 Anaesthetics 54. 28 Potassium Iodate 55. 28 Steam 56. 246A[28 or 38] Micronutrients, which are covered under 28[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 57. 2801 20 Iodine 135[57A 2804 40 10 Medical grade oxygen] 275[* ***

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r Bio-chemic systems medicaments 63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 65. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable sur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 242[78A 3808 The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan] 79. 3818 Silicon wafers 80. 3822 All diagnostic kits and reagents 242[80A 3826 Bio-diesel] 81. 3926 Feeding bottles 82. 3926 Plastic beads 83. 4007 Latex Rubber Thread 84. 4014 Nipples of feeding bottles 85. 4015 Surgical rubber gloves or medical examination rubber gloves 64[85A 4016 Rubber bands] 86. 157[***] 87. 157[***] 88. 157[***] 89. 158[4202 22 20 Hand bags and shopping bags, of cotton 90. 4202 22 30 Hand bags and shopping bags, of jute] 91. 4203 Gloves specially designed for use in sport

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

end-jointed, of a thickness not exceeding 6 mm [for match splints] 276[96A 4409 Bamboo flooring] 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 248[99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood] 100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 101. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Par

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d 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. 112[***] 112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 113. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 115. 4806 20 00 Greaseproof papers 116. 4806 40 10 Glassine papers 117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 67[similar documents of title[other than Duty Credit Scrips]] 129. 4908 Transfers (decalcomanias) 130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 131. 4910 Calendars of any kind, printed, including calendar blocks 132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xtile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; 113[***] Imitation zari thread 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 135[other than jute twine, coir cordage or ropes] 140. 159[***] 141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 135[other than products of coir] 142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up 143. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem , Schumacks , Karaman

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rked tapestries (for example, petit point, cross stitch), whether or not made up 152. 160[***] 153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 154. 5808 69[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]] 155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

piece [ other than Worn clothing and other worn articles; rags] 328[171A 6305 32 00 Flexible intermediate bulk containers] 70[327[171AA] 6501 Textile caps] 135[171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics] 172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 173. 6602 329[******] whips, riding-crops and the like 174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 176. 68 Sand lime bricks 71[or Stone inlay work] 72[176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 330[* ***** *] 73[177A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hen or other household articles of aluminium; Utensils 187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 188. 8214 Paper knives, Pencil sharpeners and blades therefor 189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 74[189A 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; metal bidriware.] 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 ha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines] 201. 8479 Composting Machines 135[201A 8509 Wet grinder consisting of stone as a grinder] 202. 8517 Telephones for cellular networks or for other wireless networks 203. 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 205. 8539 LED lamps 206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 281[206A 87 Fuel Cell Motor Vehicles] 207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 135[207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles] 208. 8712 Bicycles and other cycles (including delivery tricycles), not motorised 209. 8714 Parts and accessories of b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 221. 9021 165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] 222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 135[222

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

30[heading 9208 or 9705]) and similar hunting or shooting requisites 77[231A 231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)] 282[231B 9607 Slide fasteners] 232. 9608 Pens [other than Fountain pens, stylograph pens] 233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor s chalk 234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 235. 283[9619 00 30, 9619 00 40, or 9619 00 90 All goods] 236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques 237. 9702 Original engravings, prints and lithographs 238. 9703 Origin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ules, 2010. 135[243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software] Schedule III – 9% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 167[***] 2. 1107 Malt, whether or not roasted 3. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 242[[other than tamarind kernel powder]]. 4. 1404 90 10 Bidi wrapper leaves (tendu) 5. 1404 90 50 Indian katha 6. 1517 10 All goods i.e. Margarine, Linoxyn 7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 8. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 9. 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 10. 168[***] 11. 1702 Other sugars, including chemically p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

reparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905]] 14. 171[***] 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. 172[1905 Pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products] 135[16A 2101 11, 2101 12 00 Extracts, essences and conc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ttles]] 135[24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]] 25. 2207 Ethyl alcohol and other spirits, denatured, of any strength 284[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]] 26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 135[26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks] 27. 175[***] 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 176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]] 135[30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars] 31

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 35. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 36. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral 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 242[including Fertili

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 48. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 49. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 50. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 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 178[P

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

facture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 105[54A 3213 179[Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings] 286[54B 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like] 55. 180[***] 56. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalypt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]] 135[60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]] 61. 184[3401 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; 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404] 63. 3407 116[Modelling pastes, including those put up for children's amusement; Preparations known as dental wax or as dental impression compounds , put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)] 64. 3501 Casein, caseinates and other casein derivatives; casein glues 65. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 66. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n handmade safety matches [3605 00 10]) 135[73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters] 74. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as 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 deve

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

her crude para-cymene; pine oil containing alpha-terpineol as the main constituent 85. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 86. 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 87. 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 242[[other than bio-pesticides mentioned against S. No. 78A of schedule -II]] 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ements, mortars, concretes and similar compositions, other than products of heading 3801 93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 94. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 135[94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared de-icing fluids] 95. 3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 96. 3823 Industrial monocarboxylic fatty 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

orms 101. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 102. 117[***] 103. 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 104. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics 135[104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics] 105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 107. 3921 Other plates, sheets, film, foil and strip, of plastics 135[107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ubber (other than hard rubber)] 115. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 116. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 117. 4007 Vulcanised rubber thread and cord, other than latex rubber thread 118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 120. 4010 Conveyor or transmission belts or belting, of vulcanised rubber 121. 4011 Rear Tractor tyres and rear tractor tyre tubes 332[121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber] 135[331 [121B] 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ls, 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, tobacco- 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 handbags and shopping bags, of cotton or jute]] 135[124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons] 125. 188[***] 126. 188[***] 127. 188[***] 128. 188[***] 129. 188[*

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 287[[other than bamboo flooring]] 135[137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C 4412 Plywood, veneered panels and similar laminated wood 137D 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 242[[other than bamboo wood building joinery]] 137G 4421 Wood paving blocks, a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cator stencils or offset plates), whether or not printed, in rolls or sheets 148. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 149. 4812 Filter blocks, slabs and plates, of paper pulp 150. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 135[150A 4814 Wall paper and similar wall coverings; window transparencies of paper] 151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 152. 4817 [Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compend

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ard [other than note books and exercise books] 155. 4821 Paper or paperboard labels of all kinds, whether or not printed 156. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 157. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, 82[Braille paper, kites, Paper mache articles]] 158. 119[***] 159. 5402, 5404, 5406 120[All goods other than synthetic filament yarns] 160. 5403, 5405, 5406 121[All goods other than artificial filament yarns.] 161. 5501, 5502 Synthetic or artificial filament tow 162. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 163. 5505 Waste of manmade fibres 242[163A 56012200 Cigarette Filter rods] 164. 122[***] 165. 123[***] 166. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ined, nor trimmed 174. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 175. 6505 190[Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed] 176. 6506 Other headgear, whether or not lined or trimmed 177. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 105[177A 191[6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit] 135[177B 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C 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 177D 6801 Setts, curbstones and flag

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

th or without parts of other materials 179. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether 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 69 135[180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ces (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] 182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths] 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 135[184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods] 185. 6906 193[Ceramic pipes, conduits, gutteri

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ecting layer, but not otherwise worked 189C 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 189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors] 190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 135[190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like] 191. 7013 Glassware of a kind used fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tation 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 imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 195. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 135[195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]] 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, spieg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel 220. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 221. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hanical 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, bolts, nuts, coach screws, screw hooks, rivets, cotters, cot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, of iron or steel] 236. 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 255[236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel] 237. 7325 195[Other cast articles of iron or steel] 238. 7326 196[Other articles of iron or steel] 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 34[0.15 mm] 248. 7410 Copper foils 249. 7411 Copper tubes and pipes 250. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 251. 7413 Stranded wires and cables 252. 7415 Nails, tacks, drawing pins, staples (other than those of heading 8

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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. 199[7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures] 272. 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 273. 7612 Aluminium casks, drums, cans, boxe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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, machine-tools or water-je

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

icles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]] 303. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 105[303A 201[8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal] 135[303B 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 303C 8304 Filing cabinets, card-index cabinets, paper trays, pa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, of base metal 135[307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405] 308. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 105[308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps.] 309. 8401 Nuclear reactors; machinery and apparatus for isotopes separation 310. 8402 Steam or other vapour generating boilers (other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

413 40 00], other rotary positive displacement pumps [8413 60] 317B 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 [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]] 318. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 319. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 290[319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415] 320. 203[8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y); machinery for aerating beverages [other than dish washing machines] 324. 8423 204[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds] 325. 8424 256[groundnut sweets and gajakMechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]] 326. 8425 Pulley tackle and 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 135[327A 8427 Fork-lift trucks; other works trucks fitted

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 332. 8440 Book-binding machinery, including book-sewing machines 333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 335. 8443 206[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof] 336. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 337. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for produci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sehold or laundry-type washing machines, including machines which both wash and dry;] 342. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 343. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 344. 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 345. 8455 Metal-rolling mills and rolls therefor 346. 8456 Machine-tools for working any material by removal of material, by laser or other li

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or included 352. 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above 353. 8463 Other machine-tools for working metal, or cermets, without removing material 354. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 355. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 356. 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the ha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]] 362. 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 363. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 364. 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 135[364A 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ft 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)] 135[369B 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] 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hair-removing appliances, with self-contained electric motor] 376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512] 377. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 378. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 294[378A 8516 Electric instan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set] 135[380A 8519 Sound recording or reproducing apparatus] 381. 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 135[381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521] 382. 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 383. 8525 213[Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras 336[digital cameras and video camera recorders] [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

justable (pre-set) 386. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 387. 8534 00 00 Printed Circuits 388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 135[388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors] 396. 8545 216[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes] 397. 8546 Electrical insulators of any material 135[397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material] 398. 8548 Waste and scrap of primary cells, primary batteries and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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);] 402. 8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 297[402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles;] 403. 8715 Baby carriages and parts thereof 298[403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn veh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

correcting vision] 135[411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 411F 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 411G 9012 Microscopes other than optical microscopes; diffraction apparatus 411H 9013 Liquid cryst

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses] 414. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 415. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 416. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 417. 9027 Instruments and apparatus for physical or chemical analysis (for ex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d elsewhere in this Chapter; profile projectors 422. 9032 Automatic regulating or controlling instruments and apparatus 423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 135[423A 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101] 424. 9103 Clocks with watch movements, excluding clocks of heading 9104 135[424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels] 425. 9105 Other clocks 135[425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switche

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

struments (for example, drums, xylophones, cymbols, castanets, maracas) 429F 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 429G 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds] 430. 9301 Military weapons other than revolvers, pistols 431. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project onl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 437. 9403 223[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof] 438. 9404 224[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]] 135[438A 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ground amusements; [other than travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin] 442. 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 443. 9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

powder-puffs and pads for the application of cosmetics or toilet preparations;] 135[449B 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 449C 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing] 450. 9620 00 00 Monopods, bipods, tripods and similar articles 451. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oad wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.] 135[452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software] 453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI Schedule IV – 14% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 1703 Molasses 2. 227[***] 3. 227[***] 4. 227[***] 5. 227[***] 6. 227[***] 7. 227[***] 8. 227[***] 9. 227[***] 10. 2106 90 20 Pan ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 227A[rear tractor tyres; and of a kind used on aircraft] 341[* **** **] 48. 228[***] 49. 228[***] 50. 228[***] 51. 228[***] 52. 228[***] 53. 228[***] 54. 228[***] 55. 228[***] 56. 228[***] 57. 228[***] 58. 228[***] 59. 228[***] 60. 228[***] 61. 228[***] 62. 228[***] 63. 228[***] 64. 228[***] 65. 228[***] 66. 228[***] 67. 228[***] 68. 228[***] 69. 228[***] 70. 228[***] 71. 228[***] 72. 228[***] 73. 228[***] 74. 228[***] 75. 228[***] 76. 228[***] 77. 228[***] 78. 228[***] 79. 228[***] 80. 228[***] 81. 228[***] 82. 228[***] 83. 228[***] 84. 228[***] 85. 228[***] 86. 228[***] 87. 96[***] 88. 228[***] 89. 228[***] 90. 228[***] 91. 228[***] 92. 228[***] 93. 228[***] 94. 228[***] 95. 228[***] 96. 228[***] 97. 228[***] 98. 228[***] 99. 228[***] 100. 228[***] 101. 228[***] 102. 228[***] 103. 228[***] 104. 228[***] 105. 228[***] 106. 228[***] 107. 228[***]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

28. 231[***] 129. 231[***] 303[* *** **] 131. 231[***] 132. 231[***] 133. 231[***] 134. 231[***] 342[** *** *] 136. 233[***] 137. 233[***] 138. 233[***] 139. 8507 304[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 343[and other Lithium-ion accumulators including Lithium-ion power banks]] 305[** *** *] 305[** *** *] 305[** *** *] 143. 8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 144. 234[***] 145. 234[***] 306[** *** *] 147. 234[***] 148. 234[***] 149. 234[***] 150. 234[***] 344[* **** **] 152. 236[***] 153. 236[***] 154. 8528 Monitors and projectors, not incorporating television reception apparatus;

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ther than Refrigerated motor vehicles] 308[* *** *] 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] 309[* *** *] 172. 237[***] 173. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 346[174. 8714 Parts and accessories of vehicles of heading 8711] 310[* *** *] 176. 8802 Aircrafts for personal use 177. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 178. 237[***] 179. 237[***] 180. 237[***] 181. 237[***] 182. 237[***] 183. 237[***] 184. 237[***] 185. 237[***] 186. 237[***] 187. 237[***] 188. 237[***] 189. 237[***] 190. 237[***] 191. 237[***] 192. 237[***] 193. 237[***] 194. 237[***] 195. 237[***] 196. 237[***] 197. 237[***] 198. 237[***] 199. 237[***] 200.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

overnments means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010 242[229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club] Schedule V – 1.5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 258[***] 3. 7103 259[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]] 4. 7104 260[groundnut sweets and gajakSynthetic or reconstructed semi-precious stones, whether or not worked or grade

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

very of precious metal. 13. 7113 Articles of jewellery and parts thereof, of precious metal or 240[of metal clad with precious metal 261[***]] 14. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 15. 7115 Other articles of precious metal or of metal clad with precious metal 16. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 17. 7117 262[groundnut sweets and gajakImitation jewellery [other than bangles of lac/shellac]] 18. 7118 Coin Schedule VI – 0.125% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 263[All goods] 2. 7103 264[groundnut sweets and gajakSemi-precious stones, unworked or simply sawn or roughly shaped] 242[2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)] 3. 7104 265[groundnut sweets and gajakSynthetic or reconstructed semi-precious

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tive of whether or not the brand is subsequently de-registered; (B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.] (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect from the 1st day of July, 2017. 103[ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.] [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India – Notes:- 1. Inserted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017 2. Omitted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017 before it was read as, "66. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 67. 3103 Mineral or chemical fertilisers, phosphatic,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

um notification dated 12-7-2017, New Entry 8. Corrected vide Corrigendum notification dated 12-7-2017, 2710 19 00 9. Corrected vide Corrigendum notification dated 12-7-2017, 84 or 85 10. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 11. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 10 , 12. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 20 13. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 90 14. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 30 15. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 90 16. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 17. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, " 1106 10 90 " 18. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, " 1106 10 90 " 19. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as," 1702 &qu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

17-TRU – Dated 27-7-2017, before it was read as, (Fountain pen ink and Ball pen ink) 32. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, Artificial fur and articles thereof 33. Omitted vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, Sewing needles 34. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, 0.12.5 mm 35. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, 8522 90 36. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, Optical Fiber 37. Omitted vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, and other pens 38. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, for optical fibres optical fibres, bundles or cables 39. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, Optical Fiber 40. Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, Video g

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f pulses, concentrates & additives, wheat bran & de-oiled cake] 48 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake 49 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, 21[Agarbatti, lobhan] 50 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 51 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, kites 52 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 53 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 54 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 55 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 56 Substituted vide notification no. 27/2017 CT (Rate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d vide notification no. 27/2017 CT (Rate) dated 22-9-2017 66 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 67 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, similar documents of title 68 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 69 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was rad as, Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 70 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 71 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 72 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 73 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 74 Inserted vide notification no. 27/2017 CT (Rate) dated 22

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ousehold articles and toilet articles, of porcelain or china 85 Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, 187. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 86 Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, 304. 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal 87 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, other than fire extinguishers, whether or not charged 88 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, Computer monitors not exceeding 17 inches 89 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, Coir mattresses, cotton pi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7 inches 98 Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, 219. 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 99 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, other than flints and wicks 100 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, other than Non-Industrial Unworked or simply sawn, cleaved or bruted 101 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 102 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, The phrase registered brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

13-10-2017, before it was read as, 27[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 110 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 59[dried fruits of Chapter 8 [other than tamarind, dried] 111 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, Namkeens, bhujia, mixture, chabena and similar edible preparations in 61[ready for consumption form (other than roasted gram)] 112 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 111. 4707 Recovered (waste and scrap) paper or paperboard 113 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, such as Real zari thread (gold) and silver thread, combined with textile thread), 114 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, other than pizza bread 115 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, preparati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such as nylon, polyester, acrylic, etc. 121 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, All artificial filament yarn such as viscose rayon, Cuprammonium, etc. 122 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 164. 5508 Sewing thread of manmade staple fibres 123 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 165. 5509, 5510, 5511 Yarn of manmade staple fibres 124 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 188. 7001 Cullet and other waste and scrap of glass; glass in the mass 125 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, pans or in similar forms or packings 126 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 34. 3407 Modelling pastes, including those put up for children's amusement 127 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, includi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

kaging), of base metal 130 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, and plain shaft bearings; 131 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 132 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 2. 0304 Fish fillets and other fish meat (whether or not minced), frozen 133 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets" 137 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Cashew nuts, whether or not shelled or peeled" 138 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 60. 1106 10 10 Guar meal 139 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "other than of seed quality" 140 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 72. 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 141 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.e.f. 15-11-2017, before it was read as, 189. 4016 Toy balloons made of natural rubber latex 146 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 224. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ₹ 1000 per piece 147 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational.]" 148 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 55[259A 9601 Worked corals other than articles of coral] 149 Omitted vide Notification N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1-2017, w.e.f. 15-11-2017, before it was read as, 11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 151 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, " 26[and desiccated coconuts]" 152 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Yeasts and prepared baking powders" 153 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 44. 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning 154 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "including idli / dosa batter]" 155 Substituted vide Notification No. 41/2017 date

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

before it was read as, 89. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 90. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 159 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 140. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 160 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 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) 161 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

017, before it was read as, 1. 0402 91 10, 0402 99 20 Condensed milk 168 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 10. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes 169 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]" 170 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 13. 1901 Preparations suitable for infants or young children, put up for retail sale 171 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ith sugar or other ingredients, 78[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 115[preparations in ready for consumption form, khakhra]]" 175 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 27. 2503 00 10 Sulphur recovered as by-product in refining of crude oil 176 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste" 177 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 59. 3305 9011, 3305 90 19 Hair oil 183 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 60. 3306 10 20 Dentifices – Toothpaste 184 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 61. 3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap 185 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "PVC Belt Conveyor, 79[Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats]" 186 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 80[123A 4016 Rice rubber rolls for paddy de-husking machine] 187 Substituted vide Notification No. 41/2017 dated 14-1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

air-nets of any material, whether or not lined or trimmed" 191 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 105[177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone.] 192 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Pre cast Concrete Pipes" 193 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Salt Glazed Stone Ware Pipes" 194 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "LPG stoves" 195 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

was read as, 253. 7419 91 00 Metal castings 198 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods" 199 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 271. 7610 [Except 7610 10 00] Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures 200 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Stranded wires and cables" 201 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2017, w.e.f. 15-11-2017, before it was read as, "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]" 206 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozz

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528" 212 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;" 213 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Closed-circuit television (CCTV)" 214 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Electrical Filaments or discharge lamps&quo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

quot;Other clock parts" 221 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements" 222 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Clock cases, and parts thereof" 223 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Bamboo furniture" 224 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, " 89[Coir mattresses, cotton pillows and mattresses]" 225 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Swimming pools and padding pools" 226 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waffles and wafers coated with chocolate or containing chocolate 8. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 9. 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan 91[***] 11. 15[2202 99 90] Other non-alcoholic beverages 16. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 17. 2516 12 00 Granite, other than blocks 19. 2710 Avgas 23. 3213 Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, 125[pans or in similar forms or packings [other than poster colour]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants 30. 3401 30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 31. 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including 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 texti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

reparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 39. 3813 Preparations and charges for fire-extinguishers; charged fireextinguishing grenades 40. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 41. 3819 Hydraulic brake fluids and other prepared liquids for 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. 3

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 52. 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-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 wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3. 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 64. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 65. 4814 Wall paper and similar wall coverings; window transparencies of paper 66. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 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 128[All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

gineering 76. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 77. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for 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 siliceou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 98. 7016 Paving blocks, slabs, bricks, squares, tiles and other artic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

porating 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 instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 109. 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

;concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" 231 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 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 121. 8419 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

actors; snow-ploughs and snow-blowers 129. 8443 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 131. 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] 132. 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 133. 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 134. 8479 Passenger boarding bridges of a kind used in airports [847

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

506 Primary cells and primary batteries 234 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 144. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 145. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 147. 8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 148. 8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audiofrequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] 149. 8519 Sound recording or reproducing apparatus 150. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 235 Substituted vide Notification No. 41/2017

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, 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 38[optical fibres, optical fibre bundles or cables] 159. 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 160. 8539 Sealed beam lamp units and ultra-violet or i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 180. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 181. 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 182. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 183. 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 184. 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 185. 9012 Microscopes other than optical microscopes; diffraction apparatus 186. 9013 Liquid crystal devices not constituting articles provided for more specifically in other he

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

atches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal 193. 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 194. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 195. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) 196. 9107 Time switches with clock or watch movement or with synchronous motor 197. 9108 Watch movements, complete and assembled 198. 9110 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 199. 9111 Watch cases and parts thereof 200. 9112 Cases for other than clocks, and parts thereof 201. 9113 Watch straps, watch bands and watch bracelets, and par

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ccessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 211. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 212. 9403 Other furniture [other than bamboo furniture] and parts thereof 213. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 214. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 238 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

anical or electrical, and parts thereof 99[[other than flints, wicks or Kitchen gas lighters]] 225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 226. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 239 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "-" 240 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "of metal clad with precious metal" 241 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(b) The phrase registered brand name means,- (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957; (C) a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d Kitchenware of wood] 249. Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, 103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 250. Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, 104. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 251. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, "68[Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806]" 252. Substituted vide Notification No. 6/2018 Dated 25-0

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r nozzles for sprinklers]]" 257. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, "Motor vehicles for the transport of ten or more persons, including the driver" 258. Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, 2. 7102 Diamonds, whether or not worked, but not mounted or set [100[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]] 259. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, "Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" 260. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, "Synthetic or reconstructed prec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

18 before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped" 266. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 267. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] 268. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 269. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 270. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 271. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 245[Corduroy fabrics, velvet fabrics] 272. Substituted vide Notifi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cation No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 147. 5801 251[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806] 279. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 280. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 75[195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers] 281. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 282. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 283. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 284. Inserted vide Notification N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

w.e.f. 27-07-2018 293. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 294. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 295. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 296. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 297. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 298. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 299. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 9607 Slide fasteners and parts thereof 300. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 301. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 20. 3208 Paints

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hines of heading 8415 303. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 130. 8450 Household or laundry-type washing machines, including machines which both wash and dry 304. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as Electric accumulators, including separators therefor, whether or not rectangular (including square) 305. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 140. 8508 Vacuum cleaners 141. 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 135[other than wet grinder consisting of stone as a grinder] 142. 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 306. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rries, spraying lorries, mobile workshops, mobile radiological unit) 309. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 171. 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 310. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 175. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 311. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 224. 9616 Scent sprays an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 315 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 198A 316 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 317 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 63 [other than 6309] 318 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 63 [other than 6309] 319 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Footwear having a retail sale price not exceeding ₹ 273[1000] per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 320 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ead as 171A 328 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 329 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Walking-sticks, seat-sticks, 330 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 177. 6815 162[***] and fly ash blocks 331 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 121A 332 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 333 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 142. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 143. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ated 31-12-2018 w.e.f. 01-01-2019 341 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 47. 4012 Retreaded or used tyres and flaps 342 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 135. 8483 232[Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)] 343 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 344 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 151. 8525 235[Digital cameras and video camera recorders [other than CCTV] 345 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CGST exempt goods notified under section 11 (1)

GST – 02/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 2/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017). Schedule S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asse

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 22[0304, 0306, 0307, 0308 All goods, fresh or chilled 22. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]] 23. 23[***] 24. 23[***] 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26. 0403 Curd; Lassi; Butter milk

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]] 31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33. 0511 Semen including frozen semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cau

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]] 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 25[fresh or chilled, dried]; sago pith. 24[46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cluding tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 3[ 7, 9 or 10 ] All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 68. 1004 Oats [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 69. 1005 Maize (corn) [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

] [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 73. 1101 Wheat or meslin flour [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

im or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 24[78A 1106 10 10 Guar meal] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

not chopped, ground, pressed or in the form of pellets 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 35[92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass] 93. 1404 90 40 Betel leaves 24[93A 1404 90 60 coconut shell, unworked] 36[93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks] 94. 1701 or 1702 27[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar] 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad, by whatever name it is known, except when served for consumption 97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread 98. 2106 Prasadam supplied by reli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018] 102B 2306 Cotton seed oil cake] 103. 2501 28[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water] 24[103A. 26 Uranium Ore Concentrate] 104. 2716 00 00 Electrical energy 105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 106. 3002 Human Blood and its components 107. 3006 All types of contraceptives 108. 3101 All goods and organic manure [9[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing advertising material 121. 4903 Children's picture, drawing or colouring books 44[121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated] 122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 19[122A 4907 Duty Credit Scrips] 123. 5001 Silkworm laying, cocoon 124. 5002 Raw silk 125. 5003 Silk waste 126. 5101 Wool, not carded or combed 127. 5102 Fine or coarse animal hair, not carded or combed 128. 5103 Waste of wool or of fine or coarse animal hair 129. 52 Gandhi Topi 130. 52 Khadi yarn 12[130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets] 131. 5303 Jute fibres, raw or processed but not spun 132. 5305 Coconut, coir fibre 40[132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enf

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ry] 140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 141. 8803 Parts of goods of heading 8801 142. 9021 Hearing aids 143. 92 15[Indigenous handmade musical instruments as listed in ANNEXURE II] 144. 9603 16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles] 145. 9609 Slate pencils and chalk sticks 146. 9610 00 00 Slates 41[146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons] 147. 9803 Passenger baggage 148. Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, 34[Vibhuti] (vi) Unbranded honey 2[***] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika 149. – Supply of lottery by any person other than State Government, Union Terr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ster, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause] Explanation.- For the purposes of this Schedule,- (i) The phrase unit container means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package. 17[(ii) (a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 29[(b) The phrase registered brand name means, – (A) a brand r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.] 2. This notification shall come into force with effect from the 1st day of July, 2017. 18[ANNEXURE I For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Exp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

voluntarily on such brand name.] ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena – one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku – Percussion string instrument 45. Pulluvan kutam 46. Santoor – Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Ku

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ayani thappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Parai thappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff – daff in a stand played with sticks 118. Tamak' 119. Tasha – type of kettledrum 120. Urumee 121. JaltarangChimpta – fire tong with brass jingles 122. Chengila – metal disc 123. Elathalam 124. Geger – brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut – clay pot 130. Sankarjang – lithophone 131. Thali – metal plate 132. Thattukazhi mannai 133. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone.] [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ******************** Notes: 1. Corrected vide corrigendum notification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

brand name 9. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, other than put up in unit containers and bearing a registered brand name 10. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, 4[ 2301, 2302 ] 2304, 2305, 2306, 2308, 2309 11. Inserted vide notification no. 28/2017 dated 22-9-2017 12. Inserted vide notification no. 28/2017 dated 22-9-2017 13. Inserted vide notification no. 28/2017 dated 22-9-2017 14. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, Amber charkha 15. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, Indigenous handmade musical instruments 16. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, Muddhas made of sarkanda and phool bahari jhadoo 17. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, (ii) The phrase registered brand name means brand name or trade name, that

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er than frozen and put up in unit container] 11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Flour, of potatoes" 27. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery" 28. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Salt, all types" 29. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (b) The phrase registered brand name means,- (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.] 30. Substituted vide Notification No.7/2018 Dated 25-01

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

De-oiled rice bran 38. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 39. Substituted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India 40. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 41. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 42. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 43. Substituted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 24[43A. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Goods and Services Tax (Second Amendment) Rules, 2017

GST – 10/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 10 /2017 – Central Tax New Delhi, the 28 June, 2017 7 Ashadha, 1939 Saka G.S.R. 663 E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. 2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:- Chapter IV Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration not wholly in money, the value of the supply sha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees. 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall- (a) be the open market value of such supply; (b) if the open market value is not available, be the value of supply of goods or services of like kind and quality; (c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order: Prov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or m

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

anner, namely:- (a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

are in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation.- For the purposes of this sub-rule, the expression basic fare means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ervices in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A s recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ade; (b) supply of goods or services or both of like kind and quality means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both. Chapter V Input Tax Credit 36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; (c) a debit note issued by a supplier in accordance with the provisi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rson, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. (2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. (3) The registe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion shall not avail the credit of,- (i) the tax paid on inputs and input services that are used for non-business purposes; and (ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. 39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, C1 , to be calculated by applying the following formula – C1 = (t1÷T) × C where, C is the amount of credit to be distributed, t1 is the turnover, as referred to in section 20, of person R1 during the relevant period, and T is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20; (e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient; (f) the input tax credit on account of central tax and State tax or Union territory tax shall- (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii) in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distribute

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

edit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,- (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC- 01 to the effect that he is eligible to avail the input tax credit as aforesaid; (c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f account. 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the total input tax involved on inputs and input services in a tax period, be denoted as T ; (b) the amount of input tax, out of T , attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as T1 ; (c) the amount of input tax, out of T , attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be deno

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

supplies during the tax period, and F is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of E/F shall be calculated by taking values of E and F of the last tax period for which the details of such turnover are available, previous to the month during which the said value of E/F is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (j) the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as D2 , and shall be equal to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and- (a) where the aggregate of the amounts calculated finally in respect of D1 and D2 exceeds the aggregate of the amounts determined under sub-rule (1) in respect of D1 and D2 , such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-rule (1) in respect of D1 and D2 exceeds the aggregate of the amounts calcu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerorated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as A , shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of A shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount A shall be credited to the electronic credit ledger;

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd shall be the aggregate of Tm for all such capital goods; (g) the amount of common credit attributable towards exempted supplies, be denoted as Te , and calculated as- Te= (E÷ F) x Tr where, E is the aggregate value of exempt supplies, made, during the tax period, and F is the total turnover of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of E/F shall be calculated by taking values of E and F of the last tax period for which the details of such turnover are available, previous to the month during which the said value of E/F is to be calculated; Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nputs; (b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years. Illustration: Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C Input tax credit attributable to remaining useful life= C multiplied by 5/60 (2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax. (2) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, subsection (5) of section 29. (4) The amount determined under sub-rule (1)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ct of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

urther that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (a) the original cop

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on of goods or services or both; (g) value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act. 50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as – and / respective

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eated as inter-State supply. 51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and (j) signature or digital signature of the supplier or his authorised representative. 53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:- (a) the word Revised Invoice , wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; (c) nature of the document; (d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words INPUT TAX CREDIT NOT ADMISSIBLE . 54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature. (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, na

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

with a duly certified copy of the invoice; and (d) the original copy of the invoice shall be sent along with the last consignment. Chapter VII Accounts and Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the bala

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

omplete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. (7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device. (8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be recorde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rvices supplied on behalf of every principal; (d) details of accounts furnished to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof. (13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing – (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of wo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tained digitally. (17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. (18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. 57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time. (2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory. (3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods. (5) The owner or the opera

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

red persons; (b) consolidated details of all – (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ctronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically thro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the – (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the retu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 64. Form and manner of submission of return by persons providing online information and database access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Inp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 67. Form and manner of submission of statement of supplies through an ecommerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8. 68. Notice to non-filers of returns.-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that – (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR- 2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation.- For the purposes of this rule, it is hereby declared that – (i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) Rectification by the rec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that – (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. (ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid ret

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS- 2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3. 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ces or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the Com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

se; or (iv) has passed any of the following examinations, namely:- (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India. (2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notif

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner. (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall- (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practiti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

unt of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or (d) any amount of interest that may accrue from time to time. (3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of reli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e extent of discharge of any liability in accordance with the provisions of section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under subrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation.- For the purposes of this rule, it is hereby clarified that a refu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r Real Time Gross Settlement from any bank; or (iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by – (a) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

enerated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2). Chapter X Refund 89. Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Cen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in subsection (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on accoun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54; Explanation.- For the purposes of this rule- (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression invoice means invoice conforming to the provisions contained in section 31; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. (4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Ac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) Relevant period means the period for which the claim has been filed. (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula – Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods Explanation.- For the purposes of this sub rule, the expressions Net ITC and Adjusted Total turnove

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). 91. Grant of provisional refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an ex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

icer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ll make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the prov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. 97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The Government shall, by an order, constitute a Standing Committee with a Chairma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers – a. to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; b. to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t the financial assistance provided shall not be misutilised; i. to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; j. to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; k. to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. CHAPTER XI ASSESSMENT AND AUDIT 98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression amount shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under sub-rule (4) after issue

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT- 11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. 100. Assessment in certain cases. (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02. 102. Special Audit.- (1) Where special audit is required to be c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49. (2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional ackno

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

12 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from prod

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The groun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days. Provided further that where the inputs have been received from an Export Oriented Unit or a unit located in Electronic Hardware Technology Park, the credit shall be allowed to the extent as provided in sub-rule (7) of rule 3 of the CENVAT Credit Rules, 2004. (2) Every declaration under sub-rule (1) shall- (a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day (i) the amount of tax or duty availed or utilized by way of input t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975, is leviable) held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of central excise duty. (ii) The input tax credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract central tax at the rate of nine per cent.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period; (iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal; and (v) the stock of goods on which the credit is availed is so stored that it can be easily identified by the registered person. 118. Declaration to be made under clause (c) of sub-section (11) of section 142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit ad

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

onsist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. 123. Constitution of the Standing Committee and Screening Committees.- (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it. (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissioner, and (b) one officer of the Central Government, to be nominated by the Chief Commissioner. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years. (5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years. 125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified in the Act; and (d) cancellation of registration under the Act. 128. Examination of application by the Standing Committee and Screening Committee.- (1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices. (2) All applications from interested parties on issues of local nature shall first be examined by the State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Director General of Safeguards shall, before initiation of the investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:- (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of the statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. (4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for a fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of the receipt of the reference from the Standing Committee or w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eration with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties. 132. Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860). 133. Order of the Authority.- (1) The Authority shall, within a period of three mon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)

GST – 07/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.7/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 672 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, the inward supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the integrat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Prescribing refund of 50% of IGST on supplies to CSD u/s 20 of IGST Act, 2017

GST – 06/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.6/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 671 (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed

GST – 05/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.5/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 670(E). – In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

31st day of July 2018, shall lapse.] TABLE S. No. Tariff item, heading, sub-heading or Chapter Description of Goods (1) (2) (3) 1. 5007 Woven fabrics of silk or of silk waste 2. 5111 to 5113 Woven fabrics of wool or of animal hair 3. 5208 to 5212 Woven fabrics of cotton 4. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5. 5407, 5408 Woven fabrics of manmade textile materials 6. 5512 to 5516 Woven fabrics of manmade staple fibres 2[6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 6B 5801 Corduroy fabrics 6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f-propelled (excluding those of heading 8604) 13. 8606 Railway or tramway goods vans and wagons, not self-propelled 14. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 15. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Explanation. – (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reverse charge on certain specified supplies of goods under section 5 (3)

GST – 04/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 4/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 669(E). – In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tered person 3[4A. 5201 Raw cotton Agriculturist Any registered person] 5. – Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). 2[6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person] 4[7. Any Chapter Priority Sector Lending Certificate Any regis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017

GST – 03/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 3/2017 – Integrated Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 662 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 4 to 13,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe rate of interest under CGST Act, 2017

GST – 13/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 13/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 661 (E).-In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to notify the number of HSN digits required on tax invoice

GST – 12/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 12/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 660 (E).- In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017

GST – 11/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 11/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 659 (E).- In pursuance of sub-rule (1) of rule 26 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

GST – 09/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 9/2017 – Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 658 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =