NOTIFICATION REGARDING THE RATE OF JAMMU AND KASHMIR GST ON ALL INTRASTATE SUPPLIES OF GOODS OR SERVICES
SRO-GST-01. Dated:- 8-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu.
Notification
Srinagar, the 8th July, 2017
SRO-GST-01. – In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 the Government, on the recommendations of the Council, hereby notifies the rate of the state tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to
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ted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5.
0307
Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6.
0308
Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
7.
0401
Ultra High Temperature (UHT) milk
8.
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.
0403
Cream, yogurt, kephir and other fermented or acidified milk and cre
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or hair.
16.
0504
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
17.
0505
Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18.
0507 [Except 050790]
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
19.
0508
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20.
0510
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of p
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whether or not shelled or peeled
28.
0802
Dried areca nuts, whether or not shelled or peeled
29.
0802
Dried chestnuts (singhada), whether or not shelled or peeled
30.
08
Dried makhana, whether or not shelled or peeled
31.
0806
Grapes, dried, and raisins
32.
0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33.
0812
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
34.
0814
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.
0902
Tea, whethe
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49.
1004
Oats put up in unit container and bearing a registered brand name
50.
1005
Maize (corn) put up in unit container and bearing a registered brand name
51.
1006
Rice put up in unit container and bearing a registered brand name
52.
1007
Grain sorghum put up in unit container and bearing a registered brand name
53.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
54.
1101
Wheat or meslin flour put up in unit container and bearing a registered brand name.
55.
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
56.
1103
Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
57.
1104
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; ger
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ape or colza seeds, whether or not broken other than of seed quality.
69.
1206
Sunflower seeds, whether or not broken other than of seed quality
70.
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71.
1208
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72.
1210
Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
73.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kern
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1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
81.
1509
Olive oil and its fractions, whether or not refined, but not chemically modified.
82.
1510
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
83.
1511
Palm oil and its fractions, whether or not refined, but not chemically modified.
84.
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85.
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86.
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87.
1515
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemica
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Seviyan (vermicelli)
98.
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99.
1905
Pizza bread
100.
1905 40 00
Rusks, toasted bread and similar toasted products
101.
2106 90
Sweetmeats
102.
2201 90 10
Ice and snow
103.
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
104.
2303
Residues of starch manufacture and similar residues, beetpulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105.
2304
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & addit
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ur [other than sulphur recovered as by-product in refining of crude oil]
112.
2504
Natural graphite.
113.
2505
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.
2506
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115.
2507
Kaolin and other kaolinic clays, whether or not calcined.
116.
2508
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.
2509
Chalk.
118.
2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.
2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.
2512
Siliceous fossil meals (for example, kieselguhr, tripolite and di
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llast, 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 coloured, with or without small quantities of accelerators or retarders.
130.
2521
Limestone flux; li
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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.
152.
2614
Titanium ores and concentrates.
153.
2615
Niobium,
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c exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
169.
28
Nuclear fuel
170.
2805 11
Nuclear grade sodium
171.
2845
Heavy water and other nuclear fuels
172.
2853
Compressed air
173.
30
Insulin
174.
3002, 3006
Animal or Human Blood Vaccines
175.
30
Diagnostic kits for detection of all types of hepatitis
176.
30
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
Medicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand name
179.
30
Oral re-hydration salts
180.
30
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181.
30
Formulations manufactured from the bulk drugs specified in List 2 appended to t
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phonated castor oil, fish oil or sperm oil
187.
3605 00 10
Handmade safety matches
Explanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging
188.
4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
189.
4016
Toy balloons made of natural rubber latex
190.
4011, 4013
Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191.
4016
Erasers
192.
4101
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwi
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erated in logs, briquettes, pellets or similar forms
199.
4801
Newsprint, in rolls or sheets
200.
4823
Kites
201.
4901
Brochures, leaflets and similar printed matter, whether or not in single sheets
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 yarn [other than khadi yarn]
211.
5208 to 5212
Woven fabrics of cotton
212.
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213.
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp
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parel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece
224.
63
Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ₹ 1000 per piece
225.
64
Footwear having a retail sale price not exceeding ₹ 500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
226.
6901 00 10
Bricks of fossil meals or similar siliceous earths
227.
6904 10 00
Building bricks
228.
6905 10 00
Earthen or roofing tiles
229.
7018
Glass beads.
230.
84
Pawan Chakki that is Air Based Atta Chakki
231.
8413, 8413 91
Hand pumps and parts thereof
232.
8419 19
Solar water heater and system
233.
8437
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts th
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aches 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 selfpropelled
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
244.
8802
Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.
245.
8803
Parts of goods of heading 8802
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.
8902
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(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
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
260.
9603 10 00
Broomsticks
261.
9704
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262.
9705
Numismatic coins
263.
9804
Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
List 1 [See S.No.180 of the Schedule I]
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(
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Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test k
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t suspension for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra-tracheal Suspension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmus
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ine [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 and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
(179) Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chic
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) 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) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229) Zoledronic Acid
(230) Anti-Haemophilic Factors Concentrate (VIII and IX)
List 2 [See S.No.181 of the Schedule I]
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PAS
(6) Pyrazinamide
(7) Dapsone
(8) Clo- fazamine
(9) Tetracycline Hydrochloride
(10) Pilocarpine
(11) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atro- pine
(15) Homatroprn
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
List 3 [See S.No.257 of the Schedule I]
(A)
(1)
Braille writers an
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ng 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 machines and stereo typing machines
(3)
Braille paper
(4)
All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5)
Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
(6)
Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7)
Assistive listening devices, audiometers
(8)
External catheters, special jelly cushion
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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
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
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
15.
0802
Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
16.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried
17.
0813
Fruit, dried, other than that of headings 0
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al 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
33.
2001
Vegetables, fruit, nuts and
= = = = = = = =
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= = = = = = = =
ing 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 concentrates thereof
43.
2102
Yeasts and prepared baking powders
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
45.
2106
Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi
46.
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form
47.
2202 90 10
Soya milk drinks
48.
2
= = = = = = = =
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= = = = = = = =
nimal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
62.
3003
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for 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 fo
= = = = = = = =
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= = = = = = = =
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
69.
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers
70.
3215
Fountain pen ink
71.
3215
Ball pen ink
72.
3306 10 10
Tooth powder
73.
3307 41 00
Odoriferous preparations which operate by burning [other than agarbattis]
74.
29, 30, 3302
Following goods namely:-
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
c. Fractionated / de-terpenated mentha oil (DTMO),
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
75.
3406
Candles, tapers and the like
76.
3701
Photographic plates and film for x-ray for medical use
77.
3705
Photographic plates and films, expo
= = = = = = = =
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= = = = = = = =
ther, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
89.
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; 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
91.
4203
Gloves specially designed for use in sports
92.
44 or any Chapter
The following goods, namely: –
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues
93.
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden
= = = = = = = =
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= = = = = = = =
askets 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, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
102.
4501
Natural cork, raw or simply prepared
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 o
= = = = = = = =
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= = = = = = = =
ls 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 reinforced, in rolls or sheets
118.
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
119.
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substanc
= = = = = = = =
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= = = = = = = =
age, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
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 catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices
133.
5601
Wadding of textile materials and articles
= = = = = = = =
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= = = = = = = =
coated, covered or sheathed with rubber or plastics
140.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
141.
5609
Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
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”, “Karamanie” and similar hand-woven rugs
144.
5703
Carpets and other textile floor coverings, tufted, whether or not made up
145.
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
146.
5705
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
147.
5
= = = = = = = =
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= = = = = = = =
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles
155.
5809
Woven fabrics of metal thread and woven fabrics of 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, naqsi, kora, glass beads, badla, glzal]
157.
5811
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
158.
5901
Textile fabrics
= = = = = = = =
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= = = = = = = =
d 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 rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in
= = = = = = = =
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= = = = = = = =
s 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
177.
6815
Fly ash bricks and fly ash blocks
178.
7015 10
Glasses for corrective spectacles and flint buttons
179.
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
180.
7310 or 7326
Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
181.
7317
Animal shoe nails
182.
7319
Sewing needles
183.
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
184.
7323
Table, kitchen or other household articles of iron & steel; Utensils
185.
7418
Table, kitchen or other household articles of copper; Utensils
186.
7615
Table, kitchen or other household articles o
= = = = = = = =
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= = = = = = = =
197.
8433
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437
198.
8434
Milking machines and dairy machinery
199.
8436
Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
200.
8452
Sewing machines
201.
8479
Composting Machines
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
207.
8701
Tractors (except road tractors for semi-trailers
= = = = = = = =
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= = = = = = = =
c apparatus, other electromedical apparatus and 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
Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body
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
223.
9404
Coir products [except coir mattresses]
224.
9404
Products wh
= = = = = = = =
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liding 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.
9619
Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material
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 lithographs
238.
9703
Original sculptures and statuary, in any material
239.
9705
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240.
9706
Antiques of an age exceeding one hundred years
241.
9804
Other Drugs an
= = = = = = = =
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= = = = = = = =
ers, whether or not modified, derived from vegetable products.
4.
1404 90 10
Bidi wrapper leaves (tendu)
5.
1404 90 50
Indian katha
6.
1517 10
All goods i.e. Margarine, Linoxyn
7.
1520 00 00
Glycerol, crude; 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.
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
11.
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12.
1704
Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bu
= = = = = = = =
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= = = = = = = =
mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18.
2103 90 10
Curry paste
19.
2103 90 30
Mayonnaise and salad dressings
20.
2103 90 40
Mixed condiments and mixed seasoning
21.
2104
Soups and broths and preparations therefor; homogenised composite food preparations
22.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
23.
2106
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, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]
24.
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
25.
2207
Ethyl al
= = = = = = = =
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= = = = = = = =
other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]
34.
2711
Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
35.
2712
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other
= = = = = = = =
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= = = = = = = =
as fertilizers
45.
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
46.
3201
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
47.
3202
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
48.
3203
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49.
3204
Synthetic organic colouring
= = = = = = = =
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= = = = = = = =
of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
55.
3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)
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 Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases
57.
3302
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw mate
= = = = = = = =
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= = = = = = = =
einates 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 casein glues of heading 3501
67.
3504
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein
68.
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
69.
3506
Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for
= = = = = = = =
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= = = = = = = =
films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films
79.
3707
Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
80.
3801
Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
81.
3802
Activated carbon; activated natural mineral products; animal black, including spent animal black
82.
3803 00 00
Tall oil, whether or not refined
83.
3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84.
3805
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; c
= = = = = = = =
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= = = = = = = =
nsisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
90.
3812
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
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]
95.
3821
Prepared culture media for the development or maintenance of microorganisms (including viruses and the li
= = = = = = = =
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= = = = = = = =
yterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms
101.
3914
Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
102.
3915
Waste, parings and scrap, of plastics
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
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
= = = = = = = =
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= = = = = = = =
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
115.
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116.
4006
Other forms (for example, rods, tubes and profile shapes) and articles (for 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
122.
4014
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags
= = = = = = = =
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= = = = = = = =
aws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303
133.
4304
Artificial fur and articles thereof
134.
4403
Wood in the rough
135.
4407
Wood sawn or chipped
136.
4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]
137.
4409
Wood (including strips and friezes for parquet 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
138.
44 or any Chapter
Resin bonded bamboo mat board, with or without veneer in between
139.
44 or any Chapter
Bamboo flooring tiles
140.
4419
Tableware and Kitchenware
= = = = = = = =
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= = = = = = = =
ing 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
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 compen
= = = = = = = =
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oard 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, Braille paper]
158.
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
159.
5402, 5404, 5406
All synthetic filament yarn such as nylon, polyester, acrylic, etc.
160.
5403, 5405, 5406
All artificial filament yarn such as viscose rayon, Cuprammonium, etc.
161.
5501, 5502
Synthetic or artificial filament tow
162.
5503, 5504, 5506, 5507
Synthetic or artificial staple fibres
163.
5505
Waste of manmade fibres
164.
5508
Sewing thread of manmade staple fibres
165.
5509, 5510, 5511
Yarn of manmade staple fibres
166.
6401
Waterp
= = = = = = = =
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al, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.
6504 00 00
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
175.
6505
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), 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
178.
6804
Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials
179.
6805
Natural or artificial abrasive powder or grain, on
= = = = = = = =
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= = = = = = = =
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
187.
6912
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]
188.
7001
Cullet and other waste and scrap of glass; glass in the mass
189.
7002
Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
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
191.
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
192.
7015
Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their seg
= = = = = = = =
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= = = = = = = =
05
Granules and powders, of pig iron, spiegeleisen, iron or steel
201.
7206
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202.
7207
Semi-finished products of iron or non-alloy steel
203.
7208 to 7212
All flat-rolled products of iron or non-alloy steel
204.
7213 to 7215
All bars and rods, of iron or non-alloy steel
205.
7216
Angles, shapes and sections of iron or non-alloy steel
206.
7217
Wire of iron or non-alloy steel
207.
7218
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
208.
7219, 7220
All flat-rolled products of stainless steel
209.
7221, 7222
All bars and rods, of stainless steel
210.
7223
Wire of stainless steel
211.
7224
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
212.
7225, 7226
All flat-rolled products of other alloy steel
213.
7227, 7228
All bars and rods of other alloy steel.
214.
7229
Wire
= = = = = = = =
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closed), of iron or steel
221.
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.
7308
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]
223.
7309
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
224.
7310
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), o
= = = = = = = =
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= = = = = = = =
aterial, but excluding such articles with heads of copper
232.
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel
233.
7319
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
234.
7320
Springs and leaves for springs, of iron and steel
235.
7321
LPG stoves
236.
7323
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
237.
7325
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
238.
7326
Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mi
= = = = = = = =
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= = = = = = = =
ttings (for example, couplings, elbows, sleeves)
251.
7413
Stranded wires and cables
252.
7415
Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
253.
7419 91 00
Metal castings
254.
7501
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
255.
7502
Unwrought nickel
256.
7503
Nickel waste and scrap
257.
7504
Nickel powders and flakes
258.
7505
Nickel bars, rods, profiles and wire
259.
7506
Nickel plates, sheets, strip and foil
260.
7507
Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
261.
7508
Other articles of nickel
262.
7601
Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
263.
7602
Aluminium waste and scrap
264.
7603
Aluminium po
= = = = = = = =
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= = = = = = = =
than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
273.
7612
Aluminium casks, drums, cans, boxes, etc.
274.
7613
Aluminium containers for compressed or liquefied gas
275.
7614
Stranded wires and cables
276.
7616
Other articles of aluminium
277.
7801
Unwrought lead
278.
7802
Lead waste and scrap
279.
7804
Lead plates, sheets, strip and foil; lead powders and flakes
280.
7806
Other articles of lead (including sanitary fixtures and Indian lead seals)
281.
7901
Unwrought zinc
282.
7902
Zinc waste and scrap
283.
7903
Zinc dust, powders and flakes
284.
7904
Zinc bars, rods, profiles and wire
285.
7905
Zinc plates, sheets, strip and foil
286.
7907
Other articles of zinc including sanitary fixtures
287.
8001
Unwrought tin
288.
8002
Tin waste and scrap
289.
8003
Tin bars, rods, profiles and wire
290.
8007
Other articles of tin
291.
8
= = = = = = = =
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ps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
297.
8206
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
298.
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
299.
8208
Knives and cutting blades, for machines or for mechanical appliances
300.
8209
Plates, sticks, tips and the like for tools, unmounted, of cermets
301.
8210 00 00
Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
302.
8213 00 00
Scissors, tailors' shears and similar shears, and bla
= = = = = = = =
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= = = = = = = =
rs, seals and other packing accessories, of base metal
308.
8311
Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
309.
8401
Nuclear reactors; machinery and apparatus for isotopes separation
310.
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers
311.
8403
Central heating boilers other than those of heading 8402
312.
8404
Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
313.
8405
Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and s
= = = = = = = =
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= = = = = = = =
ng machinery and apparatus, for liquids or gases
323.
8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]
Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
324.
8423
Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]
325.
8424
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 [other t
= = = = = = = =
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ard, including cutting machines of all kinds
334.
8442
Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
335.
8443
Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of 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]
336.
8444
Machines for extruding, drawing, texturing or cutting man-made textile materials
337.
8445
Machines for preparing textile fibres; spinning, doubling or twisting machine
= = = = = = = =
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= = = = = = = =
ats; blocks for making hats
342.
8451
Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
343.
8453
Machinery for 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 light or photon beam, ultrasonic, electro-dis
= = = = = = = =
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= = = = = = = =
hine-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 hand
357.
8467
= = = = = = = =
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= = = = = = = =
olely 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
365.
8477
Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
366.
8479
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind u
= = = = = = = =
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)
373.
8502
Electric generating sets and rotary converters
374.
8503
Parts suitable for use solely or principally with the machines of heading 8501 or 8502
375.
8504
Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)
376.
8505
Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
377.
8514
Industrial or 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 ca
= = = = = = = =
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= = = = = = = =
ters for the production of discs, but excluding products of Chapter 37
383.
8525
Closed-circuit television (CCTV)
384.
8528
Computer monitors not exceeding 17 inches, Set top Box for Television (TV)
385.
8532
Electrical capacitors, fixed, variable or adjustable (pre-set)
386.
8533
Electrical resistors (including rheostats and potentiometers), other than heating resistors
387.
8534 00 00
Printed Circuits
388.
8535
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
389.
8538
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
390.
8539
Electrical Filaments or discharge lamps
391.
8540
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas
= = = = = = = =
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= = = = = = = =
transport [including refrigerated containers]
400.
8703
Cars for physically handicapped persons, subject to the following conditions:
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
401.
8704
Refrigerated motor vehicles
402.
8708
Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
403.
8715
Baby carriages and parts thereof
404.
8801
Balloons and dirigibles, gliders and other non-powered aircraft
405.
8804
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
406.
8805
Aircraft launching gear,
= = = = = = = =
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= = = = = = = =
ts for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter
414.
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
415.
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
416.
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
417.
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and a
= = = = = = = =
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= = = = = = = =
lling instruments and apparatus
423.
9033
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
424.
9103
Clocks with watch movements, excluding clocks of heading 9104
425.
9105
Other clocks
426.
9109
Clock movements, complete and assembled
427.
9114
Other clock parts
428.
9110
Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements
429.
9112
Clock cases, and parts thereof
430.
9301
Military weapons other than revolvers, pistols
431.
9303
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
432.
9304
Other arms (for example,
= = = = = = = =
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= = = = = = = =
. (including parts and accessories thereof)
441.
9506
Swimming pools and padding pools
442.
9606 21 00, 9606 22 00, 9606 29, 9606 30
Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.
9603 [other than 9603 10 00]
Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]
444.
9604 00 00
Hand sieves and hand riddles
445.
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
446.
9607
Slide fasteners and parts thereof
447.
9608
Fountain pens, stylograph pens and other pens
448.
9610 00 00
Boards, with writing or drawing surface, whether o
= = = = = = = =
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= = = = = = = =
the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.
452.
9802
Laboratory chemicals
453.
Any Chapter
Goods which are not specified in Schedule I, II, IV, V or VI
Schedule IV – 14%
S. No.
Chapter /Heading / Subheading/ Tariff item
Description of Goods
(1)
(2)
(3)
1.
1703
Molasses
2.
1704
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
Chocolates and other food preparations containing cocoa
6.
1901 90 [other than 1901 10, 1901 20 00]
Malt extract; food preparations of flour, groats, meal,
= = = = = = = =
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= = = = = = = =
syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder
10.
2106 90 20
Pan masala
11.
2202 90 90
Other non-alcoholic beverages
12.
2202 10 All
goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
13.
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14.
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
15.
2403
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
16.
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
17.
2516 12 00
Granite, other than blocks
18.
2523
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
19.
2710
Avgas
20.
3
= = = = = = = =
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= = = = = = = =
ty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
27.
3305 [other than 3305 9011, 3305 90 19]
All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]
28.
3306 [other than 3306 10 10, 3306 10 20]
Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in 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 deo
= = = = = = = =
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= = = = = = = =
r other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals
33.
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
34.
3407
Modelling pastes, including those put up for children's amusement
35.
3602
Prepared explosives, other than propellant powders; such as Industrial explosives
36.
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
= = = = = = = =
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= = = = = = = =
s, seats and covers, flushing cisterns and similar sanitary ware of plastics
45.
3926 [other than 3926 40 11, 3926 90 10]
Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]
46.
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres]
47.
4012
Retreaded or used tyres and flaps
48.
4013
Inner tubes of rubber [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]
49.
4016 [other than 4016 92 00]
Other articles of vulcanised rubber other than hard rubber (other than erasers)
50.
4017
Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber
51.
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, sa
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nd clothing accessories, of leather or of composition leather
54.
4205
Other articles of leather or of composition leather
55.
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
56.
4303
Articles of apparel, clothing accessories and other articles of furskin
57.
4304
Articles of artificial fur
58.
4410
Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards
59.
4411
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other 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
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atural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone
71.
6803
Worked slate and articles of slate or of agglomerated slate
72.
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
73.
6808
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
74.
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, 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
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f peat), not elsewhere specified or included
80.
6901
Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
81.
6904
Ceramic flooring blocks, support or filler tiles and the like
82.
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
83.
6906
Ceramic pipes, conduits, guttering and pipe fittings
84.
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
85.
6909
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
86.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
87.
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s and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
97.
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
98.
7016
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms
99.
7020
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, 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-el
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hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]
109.
8302
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
110.
8303
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
111.
8304
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
112.
8305
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing t
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ting or recycling hoods incorporating a fan, whether or not fitted with filters
119.
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
120.
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
121.
8419
Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 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, humidi
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ing, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129.
8443
Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle
130.
8450
Household or laundry-type washing machines, including machines which both wash and dry
131.
8472
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or 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 st
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dustrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138.
8506
Primary cells and primary batteries
139.
8507
Electric accumulators, including separators therefor, whether or not rectangular (including square)
140.
8508
Vacuum cleaners
141.
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508
142.
8510
Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor
143.
8511
Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
144.
8512
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a
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2
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
151.
8525
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]
152.
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
153.
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
154.
8528
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches]
155.
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8
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of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
160.
8539
Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]
161.
8544
Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]
162.
8545
Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)
163.
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
164.
8702
Motor vehicles for the transport of ten
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elled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
172.
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
173.
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
174.
8714
Parts and accessories of vehicles of headings 8711 and 8713
175.
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
176.
8802
Aircrafts for personal use
177.
8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes
178.
9004
Goggles
179.
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vices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
187.
9014
Direction finding compasses; other navigational instruments and appliances
188.
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
189.
9016
Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights
190.
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
191.
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example,
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9112
Cases for other than clocks, and parts thereof
201.
9113
Watch straps, watch bands and watch bracelets, and parts thereof
202.
9114
Other watch parts
203.
9201
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
204.
9202
Other string musical instruments (for example, guitars, violins, harps)
205.
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
206.
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
207.
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
208.
9208
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all ki
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luminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
215.
9504
Video games consoles and Machines
216.
9505
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
217.
9506
Articles and equipment for general physical exercise, gymnastics, athletics
218.
9508
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
219.
9601
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
220.
9602
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhar
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ded for personal use
228.
–
Lottery authorized by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010
Schedule V – 1.5%
S. No.
Chapter /Heading / Subheading/ 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
2.
7102
Diamonds,
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ther worked than semi-manufactured
8.
7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
9.
7109
Base metals or silver, clad with gold, not further worked than semi-manufactured
10.
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
11.
7111
Base metals, silver or gold, clad with platinum, not further worked than semimanufactured
12.
7112
Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13.
7113
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14.
7114
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
15.
7115
Other articles of precious metal or of metal clad with precious metal
16.
7116
Articles o
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onogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
The notification shall come into force at once.
By order of the Government of Jammu and Kashmir.
Sd/-
(Navin K. Choudhary),
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