SGST Rate Schedule of goods notified.
1125-F.T.-01/2017-State Tax (Rate) Dated:- 28-6-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1125-F.T.
Dated Howrah, the 28th day of June, 2017
No. 01/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify 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
appende
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gal Goods and Services Tax
Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased
hereby to notify the rate of the State tax of
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of
goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under
the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column
(2) of the said Schedules.
Sl. No.
Chapter
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human consumption
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
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
Ultra High Temperature (UHT) milk
Milk and cream, concentrated or containing added sugar or other
sweetening matter, including skimmed milk powder, milk food for babies
[other than condensed milk]
Cream, yogurt, kephir and other fermented or acidified milk and cream,
whether or not concentrated or containing added sugar or other sweetening
matter or flavoured or conta
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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
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or
simply prepared but not cut to shape; powder and waste of these products.
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.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
3
Sl. No.
(1)
20.
20
21
21.
22
Chapter/ Heading /
Sub-heading / Tariff item
(2)
0510
0511
22.
7
23.
0710
24.
25
0711
25.
0713
26.
0714
46
27.
0801
28.
0802
29.
0802
30.
08
31.
0806
32.
0811
333
33.
0812
34.
55
35.
0814
0901
36.
0902
37.
0903
38.
0904
39.
0905
40.
0906
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ith high starch or inulin content, frozen or dried, whether
or not sliced or in the form of pellets
Cashew nuts, whether or not shelled or peeled
Dried areca nuts, whether or not shelled or peeled
Dried chestnuts (singhada), whether or not shelled or peeled
Dried makhana, whether or not shelled or peeled
Grapes, dried, and raisins
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,
whether or not containing added sugar or other sweetening matter
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
Peel of citrus fruit or melons (including watermelons), frozen, dried or
provisionally preserved in brine, in sulphur water or in other preservative
solutions
Coffee, whether or not roasted or decaffeinated; coffee husks and skins;
coffee substitutes containing coffee in any proportion [other than coffee
beans
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n unit container and bearing a registered
brand name
Wheat and meslin put up in unit container and bearing a registered brand
name
Rye put up in unit container and bearing a registered brand name
Barley put up in unit container and bearing a registered brand name
Oats put up in unit container and bearing a registered brand name
Maize (corn)put up in unit container and bearing a registered brand name
Rice put up in unit container and bearing a registered brand name
Grain sorghum put up in unit container and bearing a registered brand
name
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi put up in unit container and bearing a registered brand name
Wheat or meslin flour put up in unit container and bearing a registered
brand name.
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
Cereal groats, meal and pellets, including suji and dalia, put up in uni
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n other than of seed quality.
Copra other than of seed quality
PART I
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THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
5
Chapter/ Heading /
Sub-heading / Tariff item
Description of Goods
(3)
(1)
(2)
67.
1204
68.
1205
69.
1206
70.
1207
71.
1208
72.
1210
73.
1211
74.
1212
75.
1301
76.
1301
77.
1401
78.
1404 [other than 1404 90 10,
1404 90 40, 1404 90 50]
79.
1507
80.
1508
81.
1509
62
82.
1510
83.
1511
84.
1512
Linseed, whether or not broken other than of seed quality.
Rape or colza seeds, whether or not broken other than of seed quality.
Sunflower seeds, whether or not broken other than of seed quality
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
Flour and meals of oil seeds or oleaginous
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getable products not elsewhere specified or included such as cotton
linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a
kind used primarily for carving, coconut shell, unworked, Rudraksha seeds
[other than bidi wrapper leaves (tendu), betel leaves, Indian katha]
Soya-bean oil and its fractions, whether or not refined, but not chemically
modified
Ground-nut oil and its fractions, whether or not refined, but not chemically
modified.
Olive oil and its fractions, whether or not refined, but not chemically
modified.
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
Palm oil and its fractions, whether or not refined, but not chemically
modified.
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether
or not refined, but not chemically modified.
6
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE
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fractions of different vegetable fats or vegetable oils of this Chapter, other
than edible fats or oils or their fractions of heading 1516
Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or
otherwise chemically modified, excluding those of heading 1516
Beet sugar, cane sugar, khandsari sugar
Palmyra sugar
Cocoa beans whole or broken, raw or roasted
Cocoa shells, husks, skins and other cocoa waste
Cocoa paste whether or not de-fatted
Mixes and doughs for the preparation of bread, pastry and other baker's
wares
Seviyan (vermicelli)
Tapioca and substitutes therefor prepared from starch, in the form of flakes,
grains, pearls, siftings or in similar forms. (sabudana)
Pizza bread
Rusks, toasted bread and similar toasted products
Sweetmeats
Ice and snow
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans,
molluscs or other aquatic invertebrates, unfit for
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Sub-heading / Tariff item
(2)
2306
108.
2307
109.
2401
110.
2502
111.
2503 [except 2503 00 10]
112.
2504
113.
2505
114.
2506
115.
2507
116.
2508
117.
2509
118.
2510
119.
2511
120.
2512
121.
2513
122.
123.
124.
2514
2515 [Except 2515 12 10,
2515 12 20, 2515 12 90]
2516 [Except 2516 11 00,
2516 12 00]
125.
2516 11 00
126.
2517
Description of Goods
(3)
Oil-cake and other solid residues, whether or not ground or in the form of
pellets, resulting from the extraction of vegetable fats or oils, other than
those of heading 2304 or 2305 [other than aquatic feed including shrimp
feed and prawn feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat bran
& de-oiled cake]
Wine lees; argol
Tobacco leaves
Unroasted iron pyrites.
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur
and colloidal sulphur [other than sulphur recovered as by-product in
refining
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garnet and other natural
abrasives, whether or not heat-treated.
Slate, whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square) shape.
Ecaussine and other calcareous monumental or building stone;
alabaster [other than marble and travertine]
Porphyry, basalt, sandstone and other monumental or building stone,
whether or not roughly trimmed or merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular (including square) shape.
Granite crude or roughly trimmed
Pebbles, gravel, broken or crushed stone, of a kind commonly used for
concrete aggregates, for road metalling or for railway or other ballast,
shingle and flint, whether or not heat-treated; macadam of slag, dross or
similar industrial waste, whether or not incorporating the materials cited
in the first part of the heading; tarred macadam; grenules cheeping and
powder of stones heading 2515 or 2516 whether or not heat treated.
8
THE
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lux; limestone and other calcareous stone, of a kind used for
the manufacture of lime or cement.
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and
hydroxide of heading 2825.
Asbestos
Mica, including splitting; mica waste.
Natural steatite, whether or not roughly trimmed or merely cut, by sawing
or otherwise, into blocks or slabs of a rectangular (including square) shape;
talc.
Natural borates and concentrates thereof (whether or not calcined), but
not including borates separated from natural brine; natural boric acid
containing not more than 85% of H3B03
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
Mineral substances not elsewhere specified or included.
All ores and concentrates [other than slag, dross (other than granulated
slag), scalings and other waste from the manufacture of iron or steel;
slag, ash and residues (other than from the manufacture of iron or steel)
containing metals, arsenic or their compounds; other slag and a
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06
2710
2711 12 00, 2711 13 00,
2710 19 00
Tungsten ores and concentrates.
Uranium or thorium ores and concentrates.
Molybdenum ores and concentrates.
Titanium ores and concentrates.
Niobium, tantalum, vanadium or zirconium ores and concentrates.
Precious metal ores and concentrates.
Other ores and concentrates
Granulated slag (slag sand) from the manufacture of iron or steel
Bio-gas
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
Lignite, whether or not agglomerated, excluding jet
Peat (including peat litter), whether or not agglomerated
Coke and semi coke of coal, of lignite or of peat, whether or not
agglomerated; retort carbon
Coal gas, water gas, producer gas and similar gases, other than petroleum
gases and other gaseous hydrocarbons
Tar distilled from coal, from lignite or from peat
Kerosene PDS
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied
Butane and Liquefied Petroleum Gases (LPG) for supply to household
dome
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2017
[PART I
Sl. No.
Chapter/ Heading /
Sub-heading/Tariff item
(2)
(1)
181.
30
182.
3101
3202
183.
32
184.
185.
186.
187.
188.
3307 41 00
3402
3605 00 10
4001
4016
189.
190.
4011, 4013
191.
192.
4016
4101
193.
4102
194.
4103
195.
4104
196.
4105
197.
4106
198.
4401
199.
4801
200.
4823
201.
4901
202.
5004 to 5006
Description of Goods
(3)
Formulations manufactured from the bulk drugs specified in List 2
appended to this Schedule
All goods i.e. animal or vegetable fertilisers or organic fertilisers put up
in unit containers and bearing a brand name
Wattle extract, quebracho extract, chestnut extract
Enzymatic preparations for pre-tanning
Agarbatti
Sulphonated castor oil, fish oil or sperm oil
Handmade safety matchesExplanation.- 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: –
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therwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split
Tanned or crust hides and skins of bovine (including buffalo) or equine
animals, without hair on, whether or not split, but not further prepared
Tanned or crust skins of sheep or lambs, without wool on, whether or
not split, but not further prepared
Tanned or crust hides and skins of other animals, without wool or hair
on, whether or not split, but not further prepared
Wood in chips or particles; sawdust and wood waste and scrap, whether
or not agglomerated in logs, briquettes, pellets or similar forms
Newsprint, in rolls or sheets
Kites
Brochures, leaflets and similar printed matter, whether or not in single
sheets
Silk yarn
PART I
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THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
11
Chapter/ Heading /
Sub-heading / Tariff item
Description of Goods
(3)
Woven fabrics of wool or of animal hair
(1)
(2)
203.
5007
204.
5104
205.
5105
Woven fab
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ow and waste of these fibres (including yarn waste and
garneted stock)
All goods [other than coconut coir fibre] including yarn of flax, jute,
other textile bast fibres, other vegetable textile fibres; paper yarn
Woven fabrics of other vegetable textile fibres, paper yarn
Woven fabrics of manmade textile materials
Woven fabrics of manmade staple fibres
Coir mats, matting and floor covering
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka,
chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai
Knitted or crocheted fabrics [All goods]
Articles of apparel and clothing accessories, knitted or crocheted, of sale
value not exceeding Rs. 1000 per piece
Articles of apparel and clothing accessories, not knitted or crocheted, of
sale value not exceeding Rs. 1000 per piece
Other made up textile articles, sets, worn clothing and worn textile articles
and rags, of sale value not exceeding Rs. 1000 per piece
Footwear having a retail sale price not e
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egetables other than farm type machinery
and parts thereof
Following renewable energy devices & parts for their manufacture(a)
Bio-gas plant(b) Solar power based devices(c) Solar power
generating system(d) Wind mills, Wind Operated Electricity Generator
(WOEG)(e) Waste to energy plants/devices(f)Solar lantern/solar
lamp(g)Ocean waves/tidal waves energy devices/plants
Rail locomotives powered from an external source of electricity or by
electric accumulators
Other rail locomotives; locomotive tenders; such as Diesel-electric
locomotives, Steam locomotives and tenders thereof
Self-propelled railway or tramway coaches, vans and trucks, other than
those of heading 8604
Railway or tramway maintenance or service vehicles, whether or not self-
propelled (for example, workshops, cranes, ballast tampers, trackliners,
testing coaches and track inspection vehicles)
Railway or tramway passenger coaches, not self-propelled; luggage vans,
post office coaches and other special purpos
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ft
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the
navigability of which is subsidiary to their main function; floating docks;
floating or submersible drilling or production platforms
Other vessels, including warships and lifeboats other than rowing boats
Other floating structures (for example, rafts, tanks, coffer-dams, landing-
stages, buoys and beacons)
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
13
Sl. No.
Chapter/ Heading /
Description of Goods
Sub-heading/Tariff item
(2)
Any chapter
90
(1)
252.
253.
254.
255.
90 or 84
256.
90 or any other Chapter
90 or any other Chapter
257.
90 or any other Chapter
258.
9405 50 31
259.
9405 91 00, 9405 92 00 or
9405 99 00
260.
261.
9603 10 00
9704
262.
9705
263.
9804
(3)
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
Coronary stents and coronary stent systems for use with cardiac catheters
Artificial kidney
Disposable sterilized dialyzer or micro
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ophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
14
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR(Measles, mumps and rubella)vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronate sterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) Tetanus Immunoglobin
(43) Typhoid Vaccines:
(a)
VI Antigen of Salmonella Typhi, and
(b)
Ty2lacellsandattenuatednon-pathogenicstrainsofS. Typhi
(44) Tretinoin
(45)
Tribavirin/Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
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(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractantalfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87)
DTaP-IPV-Hib or PRP-T combined Vaccine
(88) Pneumococcal-7Valent Conjugate Vaccine (DiphtheriaCRM197Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
16
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media(Sodium and Meglumineioxitalamate, Iobitrido
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ked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) CesiumTubes
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
17
(143) Calciumfolinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immuno absorbent Assay kits[ELISAKITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B
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ontrast 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 Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystiscarinii IF kits
(201) Prostaglandin E1(PGE1)
(202) Radio-immunoassay kitforhormones (T3,T4, TSHInsulin, Glucogen, Growth Hormone, Cortisol, L.H., FSH
and Digoxin)
(203) Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT tests
(204) Rabies immuneglobulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitising Vaccine
(212) Sterile
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Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atro-pine
(15) Homatroprn
List 2 [See S. No. 181 of the Schedule I]
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(21) Diethyl Carbamazine
(20) Sulfamethopyrezine
(22) Arteether or formulation of artemisinin.
List 3 [See S.No.257 of the Schedule I]
(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
20
20
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
(4) Optical, Environmental Sensors
[PARTI
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales,
Com- passes and Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators, ga
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 cushions to prevent bed sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal
instruments and implants including bone cement.
Sl. No.
Chapter/ Heading /
Sub-heading / Tariff item
Schedule II – 6%
Description of Goods
(3)
(1)
(2)
1.
01012100, 010129
Live horses
2.
0202
3.
0203
4.
0204
5.
0205
6.
0206
7.
0207
8.
0208
9.
0209
Meat of bovine animals, frozen and put up in unit containers
Meat of swine, frozen and put up in unit containers
Meat of sheep or goats,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted, in brine, dried or smoked, put up in unit containers
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
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from
milk; dairy spreads
Cheese
Brazil nuts, dried, whether or not shelled or peeled
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]
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
dried
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or
dried fruits of Chapter 8
Starches; inulin
Pig fats (including lard) and poultry fat, other than that of heading 0209
or 1503
Fats of bovine animals, sheep or goats, other than those of heading 1503
Lard stearin, lard oil, oleo stear
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mal or vegetable fats or
oils or of fractions of different fats or oils of this chapter, not elsewhere
specified of included
Sausages and similar products, of meat, meat offal or blood; food
preparations based on these products
Other prepared or preserved meat, meat offal or blood
22
22
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
30.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
1603
31.
1604
32.
1605
33
33.
2001
34.
2002
35.
2003
36
36.
2004
37
37.
2005
38.
2006
39.
2007
40.
2008
41.
2009
42.
43.
44.
45.
2101 30
2102
2103 [other than 2103 90 10,
2103 90 30, 2103 90 40]
2106
46.
2106 90
Description of Goods
(3)
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates
Prepared or preserved fish; caviar and caviar substitutes prepared from
fish eggs
Crustaceans, molluscs and other aquatic invertebrates prepared or
preserved
Vegetables, fruit, nuts and other edible pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
roasted, salted or roasted and salted, Other roasted nuts and seeds, squash
of Mango, Lemon, Orange, Pineapple or other fruits
Fruit juices (including grape must) and vegetable juices, unfermented
and not containing added spirit, whether or not containing added sugar
or other sweetening matter.
Roasted chicory and other roasted coffee substitutes, and extracts, essences
and concentrates thereof
Yeasts and prepared baking powders
Sauces and preparations therefor [other than Curry paste; mayonnaise
and salad dressings; mixed condiments and mixed seasoning
Texturised vegetable proteins (soya bari) and Bari made of pulses
including mungodi
Namkeens, bhujia, mixture, chabena and similar edible preparations in
ready for consumption form
47.
2202 90 10
Soya milk drinks
48.
2202 90 20
49.
2202 90 90
50
50.
2202 90 30
Fruit pulp or fruit juice based drinks
Tender coconut water put up in unit container and bearing a registered
brand name
Beverages containing milk
PA
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, not elsewhere
specified or included
Animal blood prepared for therapeutic, prophylactic or diagnostic uses;
antisera and other blood fractions and modified immunological products,
whether or not obtained by means of biotechnological processes; toxins,
cultures of micro-organisms (excluding yeasts) and similar products
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
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/ Tariff item
(2)
3103
68.
3104
69.
3105
70.
3215
71.
3215
72.
3306 10 10
73.
3307 41 00
74.
29, 30, 3302
75.
3406
76.
3701
77.
3705
78.
3706
78
Description of Goods
(3)
Mineral or chemical fertilisers, phosphatic, other than those which are
clearly not to be used as fertilizers
Mineral or chemical fertilisers, potassic, other than those which are clearly
not to be used as fertilizers
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
Fountain pen ink
Ball pen ink
Tooth powder
Odoriferous preparations which operate by burning [other than agarbattis]
Following goods namely:-
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
c. Fractionated / de-terpenated mentha oil (DTMO),
d. De
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ep or lamb, without wool on, whether or not split,
other than leather of heading 4114
Leather further prepared after tanning or crusting, including parchment-
dressed leather, of other animals, without wool or hair on, whether or
not split, other than leather of heading 4114
87.
4112
88.
88
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
25
Sl. No.
(1)
89.
06
90.
91.
92.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
4114
4115
4203
44 or any Chapter
93.
4404
94.
4405
95.
4406
96.
4408
97.
4415
98.
4416
99.
4417
100.
4420
101.
4421
102.
4501
Description of Goods
(3)
Chamois (including combination chamois) leather; patent leather and patent
laminated leather; metallised leather
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ates, drums and similar packings, of wood;
cable-drums of wood; pallets, box pallets and other load boards, of wood;
pallet collars of wood
Casks, barrels, vats, tubs and other coopers' products and parts thereof,
of wood, including staves
Tools, tool bodies, tool handles, broom or brush bodies and handles, of
wood; boot or shoe lasts and trees, of wood
Wood marquetry and inlaid wood; caskets and cases for jewellery or
cutlery, and similar articles, of wood; statuettes and other ornaments, of
wood; wooden articles of furniture not falling in Chapter 94
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 elsewhe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
directly to shape from
plaiting materials or made up from goods of heading 4601; articles of
loofah
Mechanical wood pulp
Chemical wood pulp, dissolving grades
Chemical wood pulp, soda or sulphate, other than dissolving grades
Chemical wood pulp, sulphite, other than dissolving grades
Wood pulp obtained by a combination of mechanical and chemical pulping
processes
Pulps of fibres derived from recovered (waste and scrap) paper or
paperboard or of other fibrous cellulosic material
Recovered (waste and scrap) paper or paperboard
Uncoated paper and paperboard, of a kind used for writing, printing or
other graphic purposes, and non perforated punch-cards and punch tape
paper, in rolls or rectangular (including square) sheets, of any size, other
than paper of heading 4801 or 4803; hand-made paper and paperboard
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of
heading 4802 or 4803
Other uncoated paper and paperboard, in rolls or sheets, not further
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d
Exercise book, graph book, & laboratory note book and notebooks
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
27
Sl. No.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
4823
48
(1)
124.
125.
126.
127.
4904 00 00
4906 00 00
128.
4907
129.
4908
130.
4909
131.
4910
132.
4911
133.
5601
134.
5602
135.
5603
136.
5604
137.
5605
138.
5606
139.
5607
140.
5608
141.
5609
Description of Goods
(3)
Paper pulp moulded trays
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
Music, printed or in manuscript, whether or not bound or illustrated
Plans and drawings for architectural, engineering, industrial, commercial,
topographical or similar purposes, being originals drawn by hand; hand-
written texts; photographic reproductions on sensitised paper and carbon
copies of the foregoing
Unused postage, revenue or similar stamps of current or new issue in the
country in which they have, or will have, a recognised fa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated
Rubber thread and cord, textile covered; textile yarn, and strip and the
like of heading 5404 or 5405, impregnated, coated, covered or sheathed
with rubber or plastics
Metallised yarn, whether or not gimped, being textile yarn, or strip or the
like of heading 5404 or 5405, combined with metal in the form of thread,
strip or powder or covered with metal; such as Real zari thread (gold)
and silver thread, combined with textile thread), Imitation zari thread
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped
(other than those of heading 5605 and gimped horsehair yarn); chenille
yarn (including flock chenille yarn); loop wale-yarn
Twine, cordage, ropes and cables, whether or not plaited or braided and
whether or not impregnated, coated, covered or sheathed with rubber or
plastics
Knotted netting of twine, cordage or rope; made up fishing nets and other
made up nets, of textile materials
Articles of yarn, strip or the like of heading 5404 or 5405, twine
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cotton
predominates by weight, of Handloom, Cotton Rugs of handloom
Woven pile fabrics and chenille fabrics, other than fabrics of heading
5802 or 5806
Terry towelling and similar woven terry fabrics, other than narrow fabrics
of heading 5806; tufted textile fabrics, other than products of heading
5703
Gauze, other than narrow fabrics of heading 5806
Tulles and other net fabrics, not including woven, knitted or crocheted
fabrics; lace in the piece, in strips or in motifs, other than fabrics of
headings 6002 to 6006
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,
Beauvais and the like, and needle-worked tapestries (for example, petit
point, cross stitch), whether or not made up
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics
consisting of warp without weft assembled by means of an adhesive
(bolducs)
Labels, badges and similar articles of textile materials, in the piece, in
strips or cut to shape or size, not embroidered
Braids i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
29
Sl. No.
(1)
158.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
5901
159.
5902
160.
5903
161.
5904
162.
5905
163.
5906
164.
5907
165.
5908
166.
5909
167.
5910
168.
5911
169.
61
170.
62
171.
63
172.
6601
Description of Goods
(3)
Textile fabrics coated with gum or amylaceous substances, of a kind
used for the outer covers of books or the like; tracing cloth; prepared
painting canvas; buckram and similar stiffened textile fabrics of a kind
used for hat foundations
Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
polyesters or viscose rayon
Textile fabrics impregnated, coated, covered or laminated with plastics,
other than those of heading 5902
Linoleum, whether or not cut to shape; floor coverings consisting of a
coating or covering applied on a textile backing, whether or not cut to
shape
Textile wall coverings
Rubberised textile fabrics, other than those of heading 5902
Textile fabrics otherwise impregnated, co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 other machines, Cotton fabrics and articles used in
machinery and plant, Jute fabrics and articles used in machinery or plant,
Textile fabrics of metalised yarn of a kind commonly used in paper making
or other machinery, Straining cloth of a kind used in oil presses or the
like, including that of human hair, Paper maker's felt, woven, Gaskets,
washers, polishing discs and other machinery parts of textile articles
Articles of apparel and clothing accessories, knitted or crocheted, of sale
value exceeding Rs. 1000 per piece
Articles of apparel and clothing accessories, not knitted or crocheted, of
sale value exceeding Rs. 1000 per piece
Other made up textile articles, sets, worn clothing and worn textile articles
and rags, of sale value exceeding Rs. 1000 per piece
Umbrellas and sun umbrellas
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cles and flint buttons
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass
chimneys for lamps and lanterns
Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
Animal shoe nails
Sewing needles
Kerosene burners, kerosene stoves and wood burning stoves of iron or
steel
Table, kitchen or other household articles of iron & steel; Utensils
Table, kitchen or other household articles of copper; Utensils
Table, kitchen or other household articles of aluminium; Utensils
Knives with cutting blades, serrated or not (including pruning knives),
other than knives of heading 8208, and blades therefor
Paper knives, Pencil sharpeners and blades therefor
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives,
sugar tongs and similar kitchen or tableware
Fuel elements (cartridges), non-irradiated, for nuclear reactors
Fixed Speed Diesel Engines of power not exceeding 15HP
Power driven pumps primarily designed for handling water, name
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
203.
85
204.
8525 60
205.
8539
206.
87
207.
8701
208.
8712
209.
8714
210.
211.
8716 20 00
8716 80
212.
90 or any other Chapter
213.
90 or any other Chapter
214.
9001
215.
9002
216.
9004
217.
9017 20
218.
9018
219.
9019
220.
9020
221.
9021
222.
9022
223.
224.
225.
9404
9404
9405, 9405 50 31
Composting Machines
Telephones for cellular networks or for other wireless networks
Parts for manufacture of Telephones for cellular networks or for other
wireless networks
Two-way radio (Walkie talkie) used by defence, police and paramilitary
forces etc.
LED lamps
Electrically operated vehicles, including two and three wheeled electric
motor vehicles
Tractors (except road tractors for semi-trailers of engine capacity more
than 1800 cc)
Bicycles and other cycles (including delivery tricycles), not motorised
Parts and accessories of bicycles and other cycles (including delivery
tricycles), not motorised, of 8712
Self-loading or self-unloadi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
liances, including crutches, surgical belts and trusses;
splints and other fracture appliances; artificial parts of the body
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
Coir products [except coir mattresses]
Products wholly made of quilted textile materials
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass
chimney, and parts thereof
32
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
Chapter/Heading /
Sub-heading / Tariff item
(1)
(2)
226.
9405
227.
9405
228.
9503
229.
9504
230.
9506
231.
9507
232.
233.
9608
9608, 9609
234.
9615
235.
9619
236.
9701
237.
9702
238.
9703
239.
9705
240.
9706
241.
9804
242.
Description of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
els (pads) and tampons, napkins and napkin liners for babies
and similar articles, of any material
Paintings, drawings and pastels, executed entirely by hand, other than
drawings of heading 4906 and other than hand-painted or hand-decorated
manufactured articles; collages and similar decorative plaques
Original engravings, prints and lithographs
Original sculptures and statuary, in any material
Collections and collectors' pieces of zoological, botanical, mineralogical,
anatomical, historical, archaeological, paleontological, ethnographic or
numismatic interest [other than numismatic coins]
Antiques of an age exceeding one hundred years
Other Drugs and medicines intended for personal use
Lottery run 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 West Bengal Goods and Services Tax Ordinance,
2017 shall be deemed to be 100/112 of the face value of ticket or of the
price as notified
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and pectates;
agar-agar and other mucilages and thickeners, whether or not modified,
derived from vegetable products.
Bidi wrapper leaves (tendu)
Indian katha
All goods i.e. Margarine, Linoxyn
Glycerol, crude; glycerol waters and glycerol lyes
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes
and spermaceti, whether or not refined or coloured
Degras, residues resulting from the treatment of fatty substances or animal
or vegetable waxes
All goods, including refined sugar containing added flavouring or
colouring matter, sugar cubes
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]
Sugar confectionery (excluding white chocolate and bubble / chewing
gum) [other than bura, batasha]
Preparations suitable for infants or young child
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ents and mixed seasoning
Soups and broths and preparations therefor; homogenised composite food
preparations
34
=4
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
(1)
22.
2105 00 00
23.
24.
24
25.
26.
27.
28.
2106
2201
2207
2209
2503 00 10
2619
29.
2620
30.
2621
31.
2707
32.
33.
34.
34
55
35.
36
2708
2710
2711
2712
2713
36.
37.
2714
38.
2715
Description of Goods
(3)
Ice cream and other edible ice, whether or not containing cocoa
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]
Waters, including natural or artificial mineral waters
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
minerals, other than
crude; preparations not elsewhere specified or included, containing by
weight 70% or more of petroleum oils or of oils obtained from bituminous
minerals, these oils being the basic constituents of the preparations; waste
oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel
and ATF, not in GST]
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]
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other mineral waxes, and similar products
obtained by synthesis or by other processes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
trogenous, other than those which are
clearly not to be used as fertilizers
Mineral or chemical fertilisers, phosphatic, which are clearly not to be
used as fertilizers
Mineral or chemical fertilisers, potassic, which are clearly not to be used
as fertilizers
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
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters
and other derivatives (other than Wattle extract, quebracho extract,
chestnut extract)
Synthetic organic tanning substances; inorganic tanning substances;
tanning preparations, whether or not containing natural tanning substances
(other than Enzymatic preparations for pre-tanning)
Colouring matter of vegetable or animal origin (including dyeing extracts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ared driers
Pigments (including metallic powders and flakes) dispersed in non-
aqueous media, in liquid or paste form, of a kind used in the manufacture
of paints (including enamels); stamping foils; dyes and other colouring
matter put up in forms or packings for retail sale
Printing ink, writing or drawing ink and other inks, whether or not
concentrated or solid (Fountain pen ink and Ball pen ink)
36
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
56.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
3301
57.
3302
52
58.
59.
60.
61.
3304 20 00
3305 9011, 3305 90 19
3306 10 20
3401 [except 340130]
62.
3404
63.
3407
64.
3501
65.
3502
66.
3503
67.
3504
3505
68.
69.
3506
70.
3507
71.
3601
Description of Goods
(3)
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ars, cakes, moulded pieces or shapes, whether or not
containing soap
Artificial waxes and prepared waxes
Preparations known as “dental wax” or as “dental impression compounds”,
put up in sets, in packings for retail sale or in plates, horseshoe shapes,
sticks or similar forms; other preparations for use in dentistry, with a
basis of plaster (of calcined gypsum or calcium sulphate)
Casein, caseinates and other casein derivatives; casein glues
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
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
Peptones and their derivatives; other protein substances and their
derivatives, not elsewhere specified or included; h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
05 00 10])
Photographic plates and film in the flat, sensitised, unexposed, of any
material other than paper, paperboard or textiles; instant print film in the
flat, sensitised, unexposed, whether or not in packs; such as Instant print
film, Cinematographic film (other than for x-ray for Medical use)
Photographic film in rolls, sensitised, unexposed, of any material other
than paper, paperboard or textiles; instant print film in rolls, sensitised,
unexposed
Photographic paper, paperboard and textiles, sensitised, unexposed
Photographic plates, film, paper, paperboard and textiles, exposed but
not developed
Photographic plates and films, exposed and developed, whether or not
incorporating sound track or consisting only of sound track, for feature
films
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
icides, herbicides, anti-sprouting products
and plant-growth regulators, disinfectants and similar products
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs
and other products and preparations (for example, dressings and
mordants), of a kind used in the textile, paper, leather or like industries,
not elsewhere specified or included
38
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
89.
90.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
3810
3812
91.
3815
92.
3816
93.
3817
94.
3818
95.
3821
96.
3823
96
97.
3824
98.
3825
99.
3826
100.
3901 to 3913
101.
3914
102.
3915
Description of Goods
(3)
Pickling preparations for metal surfaces; fluxes and other auxiliary
preparations for soldering, brazing or welding; soldering, brazing or
welding powders and pastes consisting of metal and other materials;
preparations of a kind used as cores or coatings for welding electrodes or
rods
Prepared rub
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
products and
preparations of the chemical or allied industries (including those consisting
of mixtures of natural products), not elsewhere specified or included
Residual products of the chemical or allied industries, not elsewhere
specified or included; [except municipal waste; sewage sludge; other
wastes specified in Note 6 to this Chapter.]
Biodiesel and mixtures thereof, not containing or containing less than
70% by weight of petroleum oils and oils obtained from bituminous
minerals
All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins,
polycarbonates, alkyd resins, polyallyl esters, other polyesters;
polyamides; Amino-resins, phenolic resins and polyurethanes; silicones;
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides,
polysulphones and other products specified in Note 3 to this Chapter, not
elsewhere specified or included; Cellulose and its chemical derivatives,
not elsewhere specified or included; Natural polymers (for examp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lat shapes, of
plastics, whether or not in rolls
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not
reinforced, laminated, supported or similarly combined with other
materials
Other plates, sheets, film, foil and strip, of plastics
Articles for the conveyance or packing of goods, of plastics; stoppers,
lids, caps and other closures, of plastics
Tableware, kitchenware, other household articles and hygienic or toilet
articles, of plastics
Builder's wares of plastics, not elsewhere specified
PVC Belt Conveyor, Plastic Tarpaulin
Synthetic rubber and factice derived from oils, in primary forms or in
plates, sheets or strip; mixtures of any product of heading 4001 with any
product of this heading, in primary forms or in plates, sheets or strip;
such as Latex, styrene butadiene rubber, butadiene rubber (BR),
Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-
conjugated diene rubber (EPDM)
Reclaimed rubber in primary forms or in plates
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s), Rubber contraceptives, female
(diaphragms), such as cervical caps]
Articles of apparel and clothing accessories (including gloves, mittens
and mitts), for all purposes, of vulcanised rubber other than hard rubber
[other than Surgical gloves]
40
40
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
Chapter/ Heading /
Sub-heading/Tariff item
(1)
124.
(2)
4202
125.
4202 12 10
126.
4202 22 10
127.
4202 22 20
128.
4202 22 30
129.
4202 22 40
130.
4202 29 10
131.
4301
132.
4302
133.
4304
134.
4403
135.
4407
136.
4408
137.
4409
44 or any Chapter
138.
44 or any Chapter
139.
140.
141.
142.
4502
4419
4501
143.
4503
144.
4504
145.
4803
146.
4806 [Except 4806 20 00,
4806 40 10]
Description of Goods
(3)
School satchels and bags other than of leather or composition leather
Toilet cases
Hand bags and shopping bags, of artificial plastic material
Hand bags and shopping bags, of cotton
Hand bags and shopping bags, of j
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g any of its edges or faces,
whether or not planed, sanded or end-jointed
Resin bonded bamboo mat board, with or without veneer in between
Bamboo flooring tiles
Tableware and Kitchenware of wood
Waste cork; crushed, granulated or ground cork
Natural cork, debacked or roughly squared, or in rectangular (including
square) blocks, plates, sheets or strip (including sharp-edged blanks for
corks or stoppers)
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork
bottom
Agglomerated cork (with or without a binding substance) and articles of
agglomerated cork
Toilet or facial tissue stock, towel or napkin stock and similar paper of a
kind used for household or sanitary purposes, cellulose wadding and webs
of cellulose fibres, whether or not creped, crinkled, embossed, perforated,
surface-coloured, surface-decorated or printed, in rolls or sheets
Vegetable parchment, tracing papers and other glazed transparent or
translucent papers, in rolls or sheets (other th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of paper pulp
Cigarette paper, whether or not cut to size or in the form of booklets or
tubes
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
Envelopes, letter cards, plain postcards and correspondence cards, of paper
or paperboard; [other than boxes, pouches, wallets and writing
compendiums, of paper or paperboard, containing an assortment of paper
stationery including writing blocks]
Toilet paper and similar paper, cellulose wadding or webs of cellulose
fibres, of a kind used for household or sanitary purposes, in rolls of a
width not exceeding 36 cm, or cut to size or shape; handkerchiefs,
cleansing tissues, towels, table cloths, serviettes, napkins for babies,
tampons, bed sheets and similar household, sanitary or hospital articles,
articles of apparel and clothing accessories, or paper pulp, paper, cellulose
wadding or webs of cell
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ch as viscose rayon, Cuprammonium, etc.
Synthetic or artificial filament tow
Synthetic or artificial staple fibres
42
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
163.
164.
Chapter/ Heading /
Sub-heading/Tariff item
(2)
5505
5508
165.
5509, 5510, 5511
166.
6401
167.
6402
168.
6403
169.
6404
170.
6405
171.
6406
172.
6501
173.
6502
174.
6504 00 00
175.
6505
176.
6506
177.
6507
178.
6804
179.
6805
180.
6806
181.
6810
182.
6811
Description of Goods
(3)
Waste of manmade fibres
Sewing thread of manmade staple fibres
Yarn of manmade staple fibres
Waterproof footwear with outer soles and uppers of rubber or of plastics,
the uppers of which are neither fixed to the sole nor assembled by stitching,
riveting, nailing, screwing, plugging or similar processes
Other footwear with outer soles and uppers of rubber or plastics
Footwear with outer soles of rubber, plastics, leather or composition leather
and uppers of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
not lined or trimmed
Head-bands, linings, covers, hat foundations, hat frames, peaks and
chinstraps, for headgear
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
Natural or artificial abrasive powder or grain, on a base of textile material,
of paper, of paperboard or of other materials, whether or not cut to shape
or sewn or otherwise made up
Slag wool, rock wool and similar mineral wools; exfoliated vermiculite,
expanded clays, foamed slag and similar expanded mineral materials;
mixtures and articles of heat-insulating, sound-insulating or sound-
absorbing mineral materials, other than those of heading 6811 or 6812 or
chapter 69
Pre cast Concrete Pipes
Articles of asbestos-cement, of cellulose fibre-cement
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
articles, other than of porcelain or china [other than Earthen pot and clay
lamps]
Cullet and other waste and scrap of glass; glass in the mass
Glass in balls (other than microspheres of heading 70.18), rods or tubes,
unworked
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
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration
or similar purposes (other than that of heading 7010 or 7018)
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 segments, for the manufacture of such glasses
Laboratory, hygienic or pharmaceutical glassware, whether or not
graduated or calibrated
Imitation pearls, imitation precious or semi-precious stones and similar
glass small wares, and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
[PART I
Sl. No.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
(1)
204.
7213 to 7215
205.
7216
206.
7217
207.
7218
208.
7219, 7220
209.
7221, 7222
210.
7223
211.
7224
212.
7225, 7226
213.
7227, 7228
214.
7229
215.
7301
216.
7302
217.
7303
218.
7304
219.
7305
220.
7306
221.
7307
222.
7308
223.
7309
Description of Goods
(3)
All bars and rods, of iron or non-alloy steel
Angles, shapes and sections of iron or non-alloy steel
Wire of iron or non-alloy steel
Stainless steel in ingots or other primary forms; semi-finished products
of stainless steel
All flat-rolled products of stainless steel
All bars and rods, of stainless steel
Wire of stainless steel
Other alloy steel in ingots or other primary forms; semi-finished products
of other alloy steel
All flat-rolled products of other alloy steel
All bars and rods of other alloy steel.
Wire of other alloy steel
Sheet piling of iron or steel, whether or not drilled, punched or made
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gs of heading 94.06) and parts
of structures (for example, bridges and bridge sections, lockgates, towers,
lattice masts, roofs, roofing frameworks, 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]
Reservoirs, tanks, vats and similar containers for any material (other than
compressed or liquefied gas), of iron or steel, of a capacity exceeding
3001, whether or not lined or heat-insulated, but not fitted with mechanical
or thermal equipment
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
45
Sl. No.
(1)
224.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
7310
225.
7311
226.
7312
227.
7313
228.
7314
229.
7315
230.
7316
231.
7317
232.
7318
233.
7319
234.
7320
235.
7321
236.
7323
237.
7325
238.
7326
Description of G
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f iron or steel, whether or not with
heads of other material, but excluding such articles with heads of copper
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-
pins, washers (including spring washers) and similar articles, of iron or
steel
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
Springs and leaves for springs, of iron and steel
LPG stoves
Iron or steel wool; pot scourers and scouring or polishing pads, gloves
and the like, of iron or steel
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
Other articles of iron and steel, forged or stamped, but not further worked;
such as Grinding balls and similar articles for mills, articles for
a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pper powders and flakes
Copper bars, rods and profiles
Copper wire
Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm
Copper foils
Copper tubes and pipes
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
Stranded wires and cables
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
Metal castings
Nickel mattes, nickel oxide sinters and other intermediate products of
nickel metallurgy
Unwrought nickel
255.
7502
256.
7503
Nickel waste and scrap
257.
7504
Nickel powders and flakes
258.
7505
259.
7506
260.
7507
261.
7508
262.
7601
263.
7602
264.
7603
265.
7604
266.
7605
267.
7606
268.
7607
269.
270.
271.
7608
7609
7610 [Except 7610 10 00]
Nickel bars, rods, profiles and wire
Nick
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, profiles, tubes and the like, prepared
for use in structures
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
47
Sl. No.
(1)
272.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
7611
Description of Goods
(3)
Aluminium reservoirs, tanks, vats and similar containers, for any material
(other than compressed or liquefied gas), of a capacity exceeding 300 1,
whether or not lined or heat-insulated, but not fitted with mechanical or
thermal equipment
Aluminium casks, drums, cans, boxes, etc.
Aluminium containers for compressed or liquefied gas
Stranded wires and cables
Unwrought lead
Lead waste and scrap
Lead plates, sheets, strip and foil; lead powders and flakes
Other articles of lead (including sanitary fixtures and Indian lead seals)
Unwrought zinc
Zinc waste and scrap
273.
7612
274.
7613
275.
7614
276.
7616
Other articles of aluminium
277.
7801
278.
7802
279.
7804
280.
7806
281.
7901
282.
7902
283.
7903
284.
7904
285.
7905
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng shears, pipe-cutters, bolt croppers, perforating punches and similar
hand tools
Hand-operated spanners and wrenches (including torque meter wrenches
but not including tap wrenches); interchangeable spanner sockets, with
or without handles
Hand tools (including glaziers' diamonds), not elsewhere specified or
included; blow lamps; vices, clamps and the like, other than accessories
for and parts of, machine-tools or water-jet cutting machines; anvils;
portable forges; hand or pedal-operated grinding wheels with frameworks
Tools of two or more of the headings 8202 to 8205, put up in sets for
retail sale
48
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
298.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
8207
8208
8209
299.
300.
301.
8210 00 00
302.
8213 00 00
303.
8301
304.
8306
305.
8307
306.
8308
307.
308.
8309
8311
309.
8401
310.
8402
311.
8403
312.
8404
313.
8405
Description of Goods
(3)
Interchangeable to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of base metal
Flexible tubing of base metal, with or without fittings
Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets
and the like, of base metal, of a kind used for clothing or clothing
accessories, footwear, jewellery, wrist watches, books, awnings, leather
goods, travel goods or saddlery or for other made up articles; tubular or
bifurcated rivets, of base metal; beads and spangles, of base metal
Stoppers, caps and lids (including crown corks, screw caps and pouring
stoppers), capsules for bottles, threaded bungs, bung covers, seals and
other packing accessories, of base metal
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
Nuclear reactors; machinery and apparatus for isotopes separation
Steam or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
22 20 00, 8422 30 00,
8422 40 00, 8522 90 [other
than 8422 11 00, 8422 19 00]
8423
8424
326.
8425
327.
8426
328.
8431
329.
8435
330.
8438
331.
8439
332.
8440
333.
8441
Description of Goods
(3)
Other engines and motors (Reaction engines other than turbo jets,
Hydraulic power engines and motors, Pneumatic power engines and
motors, other, parts) [other than wind turbine or engine]
Furnace burners for liquid fuel, for pulverised solid fuel or for gas;
mechanical stokers, including their mechanical grates, mechanical ash
dischargers and similar appliances
Industrial or laboratory furnaces and ovens, including incinerators, non-
electric
Medical, surgical or laboratory sterilisers
Calendering or other rolling machines, other than for metals or glass, and
cylinders therefor
Centrifuges, including centrifugal dryers; filtering or purifying machinery
and apparatus, for liquids or gases
Machinery for cleaning or drying bottles or other containers; machinery
f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rks trucks fitted with a crane
Parts suitable for use solely or principally with the machinery of headings
8425 to 8430
Presses, crushers and similar machinery used in the manufacture of wine,
cider, fruit juices or similar beverages
Machinery, not specified or included elsewhere in this Chapter, for the
industrial preparation or manufacture of food or drink, other than
machinery for the extraction or preparation of animal or fixed vegetable
fats or oils
Machinery for making pulp of fibrous cellulosic material or for making
or finishing paper or paperboard
Book-binding machinery, including book-sewing machines
Other machinery for making up paper pulp, paper or paperboard, including
cutting machines of all kinds
50
50
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
334.
335.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
8442
8443
336.
8444
337.
8445
338.
8446
339.
8447
340.
8448
341.
8449
342.
343.
8451
8453
344.
8454
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cing textile yarns; textile reeling
or winding (including weft-winding) machines and machines for preparing
textile yarns for use on the machines of heading 8446 or 8447
Weaving machines (looms)
Knitting machines, stitch-bonding machines and machines for making
gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines
for tufting
Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46
or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle
changing mechanisms); parts and accessories suitable for use solely or
principally with the machines of this heading or of heading 8444,
8445,8446 or 8447 (for example, spindles and spindles flyers, card
clothing, combs, extruding nipples, shuttles, healds and heald frames,
hosiery needles)
Machinery for the manufacture or finishing of felt or nonwovens in the
piece or in shapes, including machinery for making felt hats; blocks for
making hats
Machinery (other than machines of head
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
NARY, JUNE 28, 2017
51
Sl. No.
(1)
347.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
8457
348.
8458
349.
8459
350.
351.
8460
8461
352.
8462
353.
8463
354.
8464
355.
8465
356.
8466
357.
8467
358.
8468
359.
8470
360.
8471
361.
8472
362.
8473
Description of Goods
(3)
Machining centres, unit construction machines (single station) and multi-
station transfer machines, for working metal
Lathes (including turning centres) for removing metal
Machine-tools (including way-type unit head machines) for drilling,
boring, milling, threading or tapping by removing metal, other than lathes
(including turning centres) of heading 8458
Machine-tools for deburring, sharpening, grinding, honing, lapping,
polishing or otherwise finishing metal, or cermets by means of grinding
stones, abrasives or polishing products, other than gear cutting, gear
grinding or gear finishing machines of heading 8461
Machine-tools for planing, shaping, slotting, broaching,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dividing heads and other special attachments for the
machines; tool holders for any type of tool, for working in the hand
Tools for working in the hand, pneumatic, hydraulic or with self-contained
electric or non-electric motor
Machinery and apparatus for soldering, brazing or welding, whether or
not capable of cutting, other than those of heading 8512.5; gas-operated
surface tempering machines and appliances
Calculating machines and pocket-size data recording, reproducing and
displaying machines with calculating functions; accounting machines,
postage-franking machines, ticket-issuing machines and similar machines,
incorporating a calculating device; cash registers
Automatic data processing machines and units thereof; magnetic or optical
readers, machines for transcribing data onto data media in coded form
and machines for processing such data, not elsewhere specified or included
Perforating or stapling machines (staplers), pencil sharpening machines
Parts and accessor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r manufacturing or hot working
glass or glassware
Machinery for working rubber or plastics or for the manufacture of
products from these materials, not specified or included elsewhere in this
Chapter
Machines and mechanical appliances having individual functions, not
specified or included elsewhere in this Chapter [other than Passenger
boarding bridges of a kind used in airports (8479 71 00) and other (8479
79 00)]
Moulding boxes for metal foundry; mould bases; moulding patterns;
moulds for metal (other than ingot moulds), metal carbides, glass, mineral
materials, rubber or plastics
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks,
vats or the like, including pressure-reducing valves and thermostatically
controlled valves
Ball bearing, Roller Bearings
Machines and apparatus of a kind used solely or principally for the
manufacture of semiconductor boules or wafers, semiconductor devices,
electronic integrated circuits or flat panel displays; m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
als by induction or dielectric
loss
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
53
Sl. No.
(1)
378.
379.
380.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
8515
8517
8518
381.
8521
382.
8523
383.
8525
384.
8528
385.
8532
386.
8533
387.
8534 00 00
388.
8535
389.
8538
390.
8539
391.
8540
392.
8541
393.
8542
394.
8543
395.
8544
396.
8545
397.
8546
Description of Goods
(3)
Electric (including electrically heated gas), laser or other light or photo
beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering,
brazing or welding machines and apparatus, whether or not capable of
cutting; electric machines and apparatus for hot spraying of metals or
cermets
Telephone sets; other apparatus for the transmission or reception of voice,
images or other data, including apparatus for communication in a wired
or wireless network (such as a local or wide area network), other than
transmission or reception apparatus o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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
Parts suitable for use solely or principally with the apparatus of heading
8535, 8536 or 8537
Electrical Filaments or discharge lamps
Thermionic, cold cathode or photo-cathode valves and tubes (for example,
vacuum or vapour or gas filled valves and tubes, mercury arc rectifying
valves and tubes, cathode-ray tubes, television camera tubes)
Diodes, transistors and similar semi-conductor devices; photosensitive
semi-conductor devices; light-emitting diodes (LED); mounted piezo-
electric crystals
Electronic integrated circuits
Electrical machines and apparatus, having individual functions, not
specified or included elsewhere in this Chapter
Winding Wires; Coaxial cables; Optical Fiber
Carbon electrodes
El
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
Baby carriages and parts thereof
Balloons and dirigibles, gliders and other non-powered aircraft
Parachutes (including dirigible parachutes and paragliders) and rotochutes;
parts thereof and accessories thereto and parts thereof
Aircraft launching gear, deck arrestor or similar gear; ground flying
trainers and parts thereof
Vessels and other floating structures for breaking up
Optical fibres and optical fibre bundles; optical fibre cables other than
those of heading 8544; sheets and plates of polarising material; prisms,
mirrors and other optical elements, of any material, unmounted, other
than such elements of glass not optically worked
Lenses, prisms, mirrors and other optical elements, of any material,
mounted, being parts of or fittings for instruments or apparatus, other
than such elements of glass not optically worked [other than intraocular
lens]
Frames and mountings for s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uments and
apparatus of heading 9014, 9015, 9028 or 9032
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
55
Sl. No.
(1)
417.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
9027
418.
9028
419.
9029
420.
9030
421.
9031
422.
9032
423.
9033
424.
9103
425.
9105
426.
9109
427.
9114
428.
9110
429.
9112
430.
9301
431.
9303
432.
9304
433.
9305
434.
9306
435.
9307
436.
9402
437.
9403
Description of Goods
(3)
Instruments and apparatus for physical or chemical analysis (for example,
polarimeters, refractometers, spectrometers, gas or smoke analysis
apparatus); instruments and apparatus for measuring or checking viscosity,
porosity, expansion, surface tension or the like; instruments and appratus
for measuring or checking quantities of heat, sound or light (including
exposure meters); microtomes
Gas, liquid or electricity supply or production meters, including calibrating
meters therefor
Revolution counters, production counter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ssembled; rough clock movements
Clock cases, and parts thereof
Military weapons other than revolvers, pistols
Other firearms and similar devices which operate by the firing of an
explosive charge (for example, sporting shotguns and rifles, muzzle-
loading firearms, very pistols and other devices designed to project only
signal flares, pistols and revolvers for firing blank ammunition, captive-
bolt humane killers, line-throwing guns)
Other arms (for example, spring, air or gas guns and pistols, truncheons),
excluding those of heading 9307
Parts and accessories of articles of headings 9301 to 9304
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of
war and parts thereof; cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridge wads
Swords, cut lasses, bayonets, lances and similar arms and parts thereof
and scabbards and sheaths therefor
Medical, surgical, dental or veterinary furniture (for example, operating
tabl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
blanks
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]
Hand sieves and hand riddles
Travel sets for personal toilet, sewing or shoe or clothes cleaning
Slide fasteners and parts thereof
Fountain pens, stylograph pens and other pens
Boards, with writing or drawing surface, whether or not framed
Typewriter or similar ribbons, inked or otherwise prepared for giving
impressions, whether or not on spools or in cartridges; ink-pads, whether
or not inked, with or without boxes
Monopods, bipods, tripods and similar articles
All items of machinery including prime movers, instruments, apparatus
and appliances, control gear and t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n (1) to (6) above.
Laboratory chemicals
Goods which are not specified in Schedule I, II, IV, V or VI
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
57
Sl. No.
Chapter/ Heading /
Sub-heading / Tariff item
Schedule IV – 14%
Description of Goods
(1)
(2)
1.
1703
2.
1704
3.
1804
4.
1805
5.
1806
6.
1901 90 [other than
7.
8.
9.
1901 10, 1901 20 00]
1905 32
2101 11, 2101 12 00
2106
10.
2106 90 20
11.
2202 90 90
12.
2202 10
13.
2401
14.
2402
15.
2403
16.
17.
18.
2515 12 20, 2515 12 90
2516 12 00
2523
19.
2710
20.
3208
Molasses
(3)
Chewing gum / bubble gum and white chocolate, not containing cocoa
Cocoa butter, fat and oil
Cocoa powder, not containing added sugar or sweetening matter
Chocolates and other food preparations containing cocoa
Malt extract; food preparations of flour, groats, meal, starch or malt extract,
not containing cocoa or containing less than 40% by weight of cocoa
calculated on a totally defatted basis,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sala
Other non-alcoholic beverages
All goods [including aerated waters], containing added sugar or other
sweetening matter or flavoured
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes
Other manufactured tobacco and manufactured tobacco substitutes;
“homogenised” or “reconstituted” tobacco; tobacco extracts and essences
[including biris]
Marble and travertine, other than blocks
Granite, other than blocks
Portland cement, aluminous cement, slag cement, super sulphate cement
and similar hydraulic cements, whether or not coloured or in the form of
clinkers
Avgas
Paints and varnishes (including enamels and lacquers) based on synthetic
polymers or chemically modified natural polymers, dispersed or dissolved
in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
58
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
21.
Chapter/
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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]
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]
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)]
Pre-shave, shaving or after-shave preparations, personal deodorants, bath
preparations, depilatories and other perfumery, cosmetic or toilet
preparations, not elsewhere specified or included; prepared room
deodorisers, whether or not perfumed or having disinfectant properties;
such as Pre-shave, shaving
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s or of oils obtained
from bituminous minerals
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
59
Sl. No.
(1)
33.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
3405
34.
3407
35.
3602
36
36.
37.
38.
39.
3604
3606
3811
3813
40.
3814
40
41.
3819
42.
43.
44.
45.
46.
46
3820
3918
3922
3926 [other than 3926 40 11,
3926 90 10]
4011
4012
47.
48.
4013
49.
50.
4016 [other than 4016 92 00]
4017
Description of Goods
(3)
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
Modelling pastes, including those put up for children's amusement
Prepared explosives, other than propellant powders; such as Industrial
explosives
Fireworks, signalling flares, rain rockets,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Floor coverings of plastics, whether or not self-adhesive, in rolls or in
form of tiles; wall or ceiling coverings of plastics
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and
covers, flushing cisterns and similar sanitary ware of plastics
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]
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]
Retreaded or used tyres and flaps
Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-
rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor
tyre tubes]
Other articles of vulcanised rubber other than hard rubber (other than
erasers)
Hard rubber (for example ebonite) in all forms, including waste and scrap;
articles of hard rubber
60
THE KOLKATA GAZ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g of
plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly
or mainly covered with such materials or with paper [other than School
satchels and bags other than of leather or composition leather, Toilet
cases, Hand bags and shopping bags, of artificial plastic material, of
cotton, or of jute, Vanity bags, Handbags of other materials excluding
wicker work or basket work]
Articles of apparel and clothing accessories, of leather or of composition
leather
Other articles of leather or of composition leather
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders
or of tendons
Articles of apparel, clothing accessories and other articles of fur skin
Articles of artificial fur
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
Fibre board of wood or othe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hair not
elsewhere specified or included
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
61
Sl. No.
(1)
Chapter/ Heading /
Sub-heading / Tariff item
(2)
6801
69.
70.
6802
71.
6803
72.
6807
73.
6808
74.
6809
75.
6810
76.
6812
77.
6813
78.
79.
6814
6815
80.
6901
81.
6904
82.
6905
83.
6906
84.
6907
86
85.
6909
Description of Goods
(3)
Setts, curbstones and flagstones, of natural stone (except slate)
Worked monumental or building stone (except slate) and articles thereof,
other than goods of heading 6801; mosaic cubes and the like, of natural
stone (including slate), whether or not on a backing; artificially coloured
granules, chippings and powder, of natural stone (including slate); of
marble, travertine and alabaster, of Granite, of Other calcareous stone
Worked slate and articles of slate or of agglomerated slate
Articles of asphalt or of similar material (for example, petroleum bitumen
or coal tar pitch)
Panels, boards, t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or example, sheets, rolls, strips,
segments, discs, washers, pads), not mounted, for brakes, for clutches or
the like, with a basis of asbestos, of other mineral substances or of
cellulose, whether or not combined with textiles or other materials
Worked mica and articles of mica, including agglomerated or reconstituted
mica, whether or not on a support of paper, paperboard or other materials
Articles of stone or of other mineral substances (including carbon fibres,
articles of carbon fibres and articles of peat), not elsewhere specified or
included
Blocks, tiles and other ceramic goods of siliceous fossil meals (for
example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
Ceramic flooring blocks, support or filler tiles and the like
Chimney-pots, cowls, chimney liners, architectural ornaments and other
ceramic constructional goods
Ceramic pipes, conduits, guttering and pipe fittings
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked
Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked
Float glass and surface ground or polished glass, in sheets, whether or
not having an absorbent, reflecting or non-reflecting layer, but not
otherwise worked
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved,
drilled, enamelled or otherwise worked, but not framed or fitted with
other materials
Safety glass, consisting of toughened (tempered) or laminated glass
Multiple-walled insulating units of glass
Glass mirrors, whether or not framed, including rear-view mirrors
Glass envelopes (including bulbs and tubes), open, and glass parts thereof,
without fittings, for electric lamps, cathode-ray tubes or the like
Signalling glassware and optical elements of glass (other than those of
heading 7015), not optically worked
Paving bl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
air), not electrically heated,
incorporating a motor-driven fan or blower, and parts thereof, of iron or
steel
Sanitary ware and parts thereof of iron and steel
All goods other than utensils i.e. sanitary ware and parts thereof of copper
Other articles of copper [including chain and parts thereof under 7419 10
and other articles under 7419 99] but not including metal castings under
7419 91 00
Doors, windows and their frames and thresholds for doors
All goods other than utensils i.e. sanitary ware and parts thereof
Razors and razor blades (including razor blade blanks in strips)
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
63
Sl. No.
(1)
108.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
8214
109.
8302
110.
8303
111.
8304
112.
8305
113.
8310
114.
8407
115.
8408
116.
8409
117.
8413
118.
8414
119.
8415
120.
8418
121.
8419
Description of Goods
(3)
Other articles of cutlery (for example, hair clippers, butchers' or kitchen
cl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for offices, upholstery, packaging), of base metal
Sign-plates, name-plates, address-plates and similar plates, numbers,
letters and other symbols, of base metal, excluding those of heading 9405
Spark-ignition reciprocating or rotary internal combustion piston engine
Compression-ignition internal combustion piston engines (diesel or semi-
diesel engines)
Parts suitable for use solely or principally with the engines of heading
8407 or 8408
Pumps for dispensing fuel or lubricants of the type used in filling stations
or garages [8413 11], Fuel, lubricating or cooling medium pumps for
internal combustion piston engines [8413 30], concrete pumps [8413 40
00], other rotary positive displacement pumps [8413 60], [other than hand
pumps falling under tariff item 8413 11 10]
Air or vacuum pumps, air or other gas compressors and fans; ventilating
or recycling hoods incorporating a fan, whether or not fitted with filters
Air-conditioning machines, comprising a motor-driven fan and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s; apparatus for
chemical vapour deposition on LCD substratus [8419 89 70]
64
54
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
Chapter/ Heading /
Sub-heading / Tariff item
(2)
8422
122.
123.
8423
124.
8424
125.
8427
126.
8428
127.
8429
128.
8430
129.
8443
130.
8450
131.
8472
132.
8476
133.
8478
134.
8479
135.
8483
136.
8484
137.
8504
Description of Goods
(3)
Dish washing machines, household [8422 11 00] and other [8422 19 00]
Electric or electronic weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better), including weight operated counting
or checking machines; weighing machine weights of all kinds
Fire extinguishers
Fork-lift trucks; other works trucks fitted with lifting or handling
equipment
Other lifting, handling, loading or unloading machinery (for example,
lifts, escalators, conveyors, teleferics)
Self-propelled bulldozers, angledozers, graders, levellers, scrapers,
mechanica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
utomatic goods-vending machines (for example, postage stamps,
cigarette, food or beverage machines), including money changing machines
Machinery for preparing or making up tobacco, not specified or included
elsewhere in this chapter
Passenger boarding bridges of a kind used in airports [8479 71 00] and
other [8479 79 00]
Transmission shafts (including cam shafts and crank shafts) and cranks;
bearing housings and plain shaft bearings; gears and gearing; ball or roller
screws; gear boxes and other speed changers, including torque converters;
flywheels and pulleys, including pulley blocks; clutches and shaft
couplings (including universal joints)
Gaskets and similar joints of metal sheeting combined with other material
or of two or more layers of metal; sets or assortments of gaskets and
similar joints, dissimilar in composition, put up in pouches, envelopes or
similar packings; mechanical seals
Static converters (for example, rectifiers) and inductors [other than
Transfor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, sparking plugs and
glow plugs, starter motors); generators (for example, dynamos, alternators)
and cut-outs of a kind used in conjunction with such engines
Electrical lighting or signalling equipment (excluding articles of heading
8539), windscreen wipers, defrosters and demisters, of a kind used for
cycles or motor vehicles
Portable electric lamps designed to function by their own source of energy
(for example, dry batteries, accumulators, magnetos), other than lighting
equipment of heading 8512
Electric instantaneous or storage water heaters and immersion heaters;
electric space heating apparatus and soil heating apparatus; electrothermic
hair-dressing apparatus (for example, hair dryers, hair curlers, curling
tong heaters) and hand dryers; electric smoothing irons; other electro-
thermic appliances of a kind used for domestic purposes; electric heating
resistors, other than those of heading 8545
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25
Pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or video recording or reproducing apparatus
[other than computer monitors not exceeding 17 inches]
66
66
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
155.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
8529
156.
8530
157.
8531
158.
8536
159.
8537
160.
8539
161.
8544
162.
8545
163.
8547
164.
8702
165.
8703
166.
8704
167.
8705
168.
8706
169.
8707
Description of Goods
(3)
Parts suitable for use solely or principally with the apparatus of headings
8525 to 8528
Electrical signalling, safety or traffic control equipment for railways,
tramways, roads, inland waterways, parking facilities, port installations
or airfields (other than those of heading 8608)
Electric sound or visual signalling apparatus (for example, bells, sirens,
indicator panels, burglar or fire alarms), other than those of heading 8512
or 8530
Electrical apparatus for switching or protecting electrical circuits, or for
making connections to or in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ry carbon)
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
Motor vehicles for the transport of ten or more persons, including the
driver
Motor cars and other motor vehicles principally designed for the transport
of persons (other than those of heading 8702), including station wagons
and racing cars [other than Cars for physically handicapped persons]
Motor vehicles for the transport of goods [other than Refrigerated motor
vehicles]
Special purpose motor vehicles, other than those principally designed for
the transport of persons or goods (for example, breakdown lorries, crane
lorries, fire fighting vehicles, concrete-mixer lorries, road sw
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tanks and other armoured fighting vehicles, motorised, whether or not
fitted with weapons, and parts of such vehicles
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor,
with or without side-cars; side-cars
Parts and accessories of vehicles of headings 8711 and 8713
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]
Aircrafts for personal use
Yachts and other vessels for pleasure or sports; rowing boats and canoes
Goggles
Binoculars, monoculars, other optical telescopes, and mountings therefor;
other astronomical instruments and mountings therefor, but not including
instruments for radio-astronomy
Photographic (other than cinematographic) cameras; photographic
flashlight apparatus and flashbulbs other than discharge lamps of heading
8539
Ci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al instruments
and appliances, excluding compasses; rangefinders
68
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
[PART I
Sl. No.
(1)
189.
190.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
9016
9022
191.
9023
192.
9101
193.
9102
194.
9104
195.
9106
196.
9107
197.
9108
198.
9110
199.
9111
200.
9112
201.
9113
202.
9114
203.
9201
204.
9202
205.
9205
206.
9206 00 00
207.
208.
9207
9208
209.
9209
Description of Goods
(3)
Electric or electronic balances of a sensitivity of 5 cg or better, with or
without weights
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
Instruments, apparatus and models, designed for demonstrational purposes
(for example, in education or exhibitions), unsuitable for o
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ncluding automatic pianos; harpsi-chords and other keyboard
stringed instruments
Other string musical instruments (for example, guitars, violins, harps)
Wind musical instruments (for example, keyboard pipe organs,
accordions, clarinets, trumpets, bagpipes), other than fairground organs
and mechanical street organs
Percussion musical instruments (for example, drums, xylophones,
cymbols, castanets, maracas)
Musical instruments, the sound of which is produced, or must be amplified,
electrically (for example, organs, guitars, accordions)
Musical boxes, fairground organs, mechanical street organs, mechanical
singing birds, musical saws and other musical instruments not falling
within any other heading of this chapter; decoy calls of all kinds; whistles,
call horns and other mouth-blown sound signalling instruments
Parts (for example, mechanisms for musical boxes) and accessories (for
example, cards, discs and rolls for mechanical instruments) of musical
instruments; metronom
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reof, not elsewhere specified or included; illuminated signs, illuminated
name-plates and the like, having a permanently fixed light source, and
parts thereof not elsewhere specified or included
Video games consoles and Machines
Festive, carnival or other entertainment articles, including conjuring tricks
and novelty jokes
Articles and equipment for general physical exercise, gymnastics, athletics
Roundabouts, swings, shooting galleries and other fairground
amusements; [other than travelling circuses and travelling menageries]
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)
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, unha
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2017
[PART I
Sl. No.
(1)
228.
Sl. No.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
Chapter/ Heading /
Sub-heading/Tariff item
(1)
(2)
1.
7101
2.
7102
3.
4.
7103
7104
7105
5.
6.
7106
7.
7107
8.
7108
9.
7109
10.
7110
11.
7111
12.
7112
Description of Goods
(3)
Lottery authorized by State GovernmentsExplanation 1.- For the purposes
of this entry, value of supply of lottery under sub-section (5) of section
15 of the West Bengal Goods and Services Tax Ordinance, 2017 shall be
deemed to be 100/128 of the face value of ticket or of the price as notified
in the Official Gazette by the organising State, whichever is
higher.Explanation 2.- (1) “Lottery authorized by State Governments”
means a lottery which is authorized to be sold in State(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%
De
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ious stones
Silver (including silver plated with gold or platinum), unwrought or in
semi-manufactured forms, or in powder form
Base metals clad with silver, not further worked than semi-manufactured
Gold (including gold plated with platinum) unwrought or in semi-
manufactured forms, or in powder form
Base metals or silver, clad with gold, not further worked than semi-
manufactured
Platinum, unwrought or in semi-manufactured forms, or in powder form
Base metals, silver or gold, clad with platinum, not further worked than
semi-manufactured
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.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017
71
Sl. No.
(1)
13.
Chapter/ Heading /
Sub-heading / Tariff item
(2)
7113
14.
7114
56
15.
7115
16.
7116
Description of Goods
(3)
Articles of jewellery and
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ge or small (for example, tin, can, box, jar,
bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number,
which is indicated on such package.
(ii) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as
symbol, monogram, label, signature or invented word or writing which is used in relation to such specified
goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such
specified goods and some person using such name or mark with or without any indication of the identity
of that person.
(iii) The phrase “registered brand name” means a brand which is registered under the Trade Marks Act,
1999.
(iv) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading,
heading and chapter as specified in the First Schedule to the Customs Tariff Act,
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