[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No.1/2017-Union Territory Tax (Rate)

 

New Delhi, the 28th June, 2017

 

G.S.R.     (E).- In exercise of the powers conferred by sub-section (1) of section 7 of  the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), 347[read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ]  the Central Government, on the recommendations of the Council, hereby notifies the rate of the Union territory tax of-

  1. 2.5 per cent. in respect of goods specified in Schedule I,  
  2. 6 per cent. in respect of goods specified in Schedule II,  
  3. 9 per cent. in respect of goods specified in Schedule III,  
  4. 14 per cent. in respect of goods specified in Schedule IV,  
  5. 1.5 per cent. in respect of goods specified in Schedule V, and  
  6. 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, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

 

Schedule I – 2.5%

 

S. No.

Chapter /Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1

131[0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]]

2

132[406[0303, 0304, 0305, 0306, 0307, 0308, 0309]

All goods [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]]

133[3

305

 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption]

133[4

306

 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption]

133[5

307

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 ]

133[6

308

 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption]

7

401

Ultra High Temperature (UHT) milk

8

402

Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]

9

403

407[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]

10

404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

11

406

Chena or paneer 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

12

408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 

13

409

Natural honey, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

14

410

408[Insects and other edible products of animal origin, not elsewhere specified or included]

15

502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

16

504

134[All goods [other than fresh or chilled] and put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

17

505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

18

0507 [Except 050790]

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.

19

508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

20

510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

21

511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

22

7

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower

314[23

710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen 135[put up in unit container and,-

 

(a) bearing a registered brand name; or

 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

 24

711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”

25

713

Dried leguminous vegetables, shelled, whether or not skinned or split [42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]]

26

714

136[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

27

801

137[Cashew nuts, whether or not shelled or peeled, desiccated coconuts]

28

802

Dried areca nuts, whether or not shelled or peeled

29

104[0802, 0813]

Dried chestnuts (singhada), whether or not shelled or peeled

43[29A

802

Walnuts, whether or not shelled]

30

8

Dried makhana, whether or not shelled or peeled 135[,put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

105[30A

804

Mangoes sliced, dried]

31

806

Grapes, dried, and raisins

32

811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

33

812

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

353[33A

813

Tamarind, dried]”

34

814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

35

901

6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

36

902

Tea, whether or not flavoured [other than unprocessed green leaves of tea]

37

903

Maté

38

904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

39

905

Vanilla

40

906

Cinnamon and cinnamon-tree flowers

41

907

Cloves (whole fruit, cloves and stems)

42

908

Nutmeg, mace and cardamoms

43

909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 

44

0910 [other than 0910 11 10, 0910 30 10]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices

45

10

All goods i.e. cereals, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

46

1001

Wheat and meslin 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

47

1002

Rye 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

48

1003

Barley 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

49

1004

Oats 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

50

1005

Maize (corn) 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

51

1006

Rice 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

52

1007

Grain sorghum 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

53

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

54

1101

Wheat or meslin flour 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]].

55

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

56

1103

Cereal groats, meal and pellets, including suji and dalia, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

57

1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]

58

1105

Meal, powder, 135[Flour] flakes, granules and pellets of potatoes 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

59

1106

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

138[60

1106 10 10

 Guar meal]

61

18[0713]

Guar gum refined split

62

1109 00 00

Wheat gluten, whether or not dried

63

12

All goods other than of seed quality

64

1201

Soya beans, whether or not broken other than of seed quality.

65

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.

66

1203

Copra 139[Other than of seed quality]

67

1204

Linseed, whether or not broken other than of seed quality.

68

1205

Rape or colza seeds, whether or not broken other than of seed quality.

69

1206

Sunflower seeds, whether or not broken other than of seed quality

70

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

71

1208

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

384[71A.

1209

Tamarind seeds meant for any use other than sowing]

72

140[1210 20 00

Hop cones, ground, powdered or in the form of pellets; lupulin]

73

1211

Plants and parts of plants (including  seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered

74

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

75

1301

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]

76

1301

Compounded asafoetida commonly known as heeng

243[76A

13

Tamarind kernel powder]

77

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

141[78

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]]

243[78A

1404 or 3305

Mehendi paste in cones]

79

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

80

1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

81

1509

Olive oil and its fractions, whether or not refined, but not chemically modified.

82

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

83

1511

Palm oil and its fractions, whether or not refined, but not chemically modified.

84

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

85

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

86

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

87

1515

409[Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.]

88

1516

Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

89

1517

Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

90

1518

Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

91

1701

Beet sugar, cane sugar, 142[khandsari sugar]

91A

 

463[Jaggery of  all  types  including  Cane  Jaggery  (gur),  Palmyra  Jaggery, pre-packaged  and  labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ]

92

19[1702 or 1704]

143[Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa]

470[92A

1703

Molasses]

93

1801

Cocoa beans whole or broken, raw or roasted

94

1802

Cocoa shells, husks, skins and other cocoa waste

95

1803

Cocoa paste whether or not de-fatted

96

1901 20 00

Mixes and doughs for the preparation of bread, pastry and other baker's wares

470[96A

1901

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled

97

1902

Seviyan (vermicelli)

98

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

99

1905

Pizza bread

105[99A

1905 or 2106

Khakhra, plain chapatti or roti]

464[99B

1905

Un-friedor un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]

100

1905 40 00

Rusks, toasted bread and similar toasted products

45[100A

2106

Roasted Gram] 135[,idli/dosa batter, chutney powder]

101

2106 90

Sweetmeats

105[101A

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

102

2201 90 10

Ice and snow

268[102 A

2207

457[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol).]

103

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

7[103A

2302

458[Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]]

243[103B

2302

Rice bran (other than de-oiled rice bran)]

104

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

105

2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 46[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

106

2305

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 47[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]

107

2306

410[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]

108

2307

Wine lees; argol

464[108A

2309

Fish soluble paste]

109

2401

Tobacco leaves

110

2502

Unroasted iron pyrites.

111

144[2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur]

112

2504

Natural graphite.

113

2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

114

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

115

2507

Kaolin and other kaolinic clays, whether or not calcined.

116

2508

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

117

2509

Chalk.

118

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

119

2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

120

2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

121

2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

122

2514

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

123

269[2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802

Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use]

315[123A

2515 11 00

Marble and travertine, crude or roughly trimmed]

124

2516 [Except 2516 11 00, 2516 12 00]

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.

125

2516 11 00

Granite crude or roughly trimmed

126

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.

127

2518

411[Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered]

128

2519

Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

129

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

130

2521

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

131

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.

132

2524

Asbestos

133

2525

Mica, including splitting; mica waste.

134

2526

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.

135

2528

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 H3BO3 135[(calculated on dry weight)]

136

2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

137

2530

Mineral substances not elsewhere specified or included.

385[138.

26 [other than 2619, 2620,

All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of

139

2601

Iron ores and concentrates, including roasted iron pyrites

140

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

141

2603

Copper ores and concentrates.

142

2604

Nickel ores and concentrates.

143

2605

Cobalt ores and concentrates.

144

2606

Aluminium ores and concentrates.

145

2607

Lead ores and concentrates.

146

2608

Zinc ores and concentrates.

147

2609

Tin ores and concentrates.

148

2610

Chromium ores and concentrates. ]

149

2611

Tungsten ores and concentrates.

150

2612

Uranium or thorium ores and concentrates.

151

2613

Molybdenum ores and concentrates.

152

2614

Titanium ores and concentrates.

153

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates.

154

2616

Precious metal ores and concentrates.

155

2617

Other ores and concentrates

156

2618

Granulated slag (slag sand) from the manufacture of iron or steel 

135[156A

2621

Fly Ash]

464[156B

2619

Linz-Donawitz (LD) Slag ]

157

27

Bio-gas

158

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

159

2702

Lignite, whether or not agglomerated, excluding jet

160

2703

Peat (including peat litter), whether or not agglomerated

161

2704

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

162

2705

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

163

2706

Tar distilled from coal, from lignite or from peat

164

2710

106[(a) kerosene oil PDS,

(b) The following bunker fuels for use in ships or vessels, namely,

i. IFO 180 CST

ii. IFO 380 CST]

354[iii. Marine Fuel 0.5% (FO)]

165

472 [2711 12 00,

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 244[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.

2711 13 00,

2711 19 10]

243[165A

473 [2711 12 00, 2711 13 00, 2711 19 10]

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]

166

28

Thorium oxalate

167

28

Enriched KBF4 (enriched potassium fluroborate)

168

28

Enriched elemental boron

169

28

Nuclear fuel

170

2805 11

Nuclear grade sodium

270[170 A

2809

Fertilizer grade phosphoric acid]

171

2845

Heavy water and other nuclear fuels

172

2853

Compressed air

173

30

Insulin

174

3002, 3006

Animal or Human Blood Vaccines

175

30

Diagnostic kits for detection of all types of hepatitis

176

30

Desferrioxamine injection or deferiprone

177

30

Cyclosporin

178

30

Medicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand name

179

30

Oral re-hydration salts

180

3[30 or any chapter]

Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule

181

30

Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule

105[181A

30

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia]

182

3101

All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name

1[182A

3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

182B

3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

182C

3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

182D

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers.]

183

32

Wattle extract, quebracho extract, chestnut extract

184

3202

Enzymatic preparations for pre-tanning

185

3307 41 00

49[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]

186

3402

Sulphonated castor oil, fish oil or sperm oil

412[186A

3816

Dolomite ramming mix

186B

3826

Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]

377[187.

3605 00 10

Handmade safety matches

 

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -

 

(i) frame filling;

 

(ii) dipping of splints in the composition for match heads;

 

(iii) filling of boxes with matches;

 

(iv) pasting of labels on match boxes, veneers or cardboards;

 

(v) packaging]

387[187A.

3915

Waste, parings or scrap, of plastics]"

188

4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

105[188A

4004 00 00

Waste, parings or scrap of rubber (other than hard rubber)]

189

145[4011 30 00

New pneumatic tyres, of rubber of a kind used on aircraft]

190

4011, 4013

Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws

191

4016

Erasers

105[191A

4017

Waste or scrap of hard rubber]

192

4101

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split

193

4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split

194

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

195

4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

196

4105

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

197

4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

135[197A

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

197B

4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

197C

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

197D

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

197E

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour]

198

4401

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

[317198A

4501

Natural cork, raw or simply prepared]

50[316[198AA]

4601, 4602

245[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]]

105[198B

4707

Recovered waste or scrap of paper or paperboard]

199

4801

Newsprint, in rolls or sheets

200

4823

51[Kites, Paper mache articles]

201

4901

Brochures, leaflets and similar printed matter, whether or not in single sheets

107[201A

4907

Duty Credit Scrips]

202

5004 to 5006

Silk yarn

203

5007

Woven fabrics of silk or of silk waste

204

5104

Garneted stock of wool or of fine or coarse animal hair, shoddy wool

205

5105

Wool and fine or coarse animal hair, carded or combed

206

5106 to 5110

Yarn of wool or of animal hair

207

5111 to 5113

Woven fabrics of wool or of animal hair

208

5201 to 5203

Cotton and Cotton waste

209

5204

Cotton sewing thread, whether or not put up for retail sale

210

5205 to 5207

Cotton yarn [other than khadi yarn]

211

5208 to 5212

Woven fabrics of cotton

212

5301

All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 

213

5302

True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)

214

5303

All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)

215

5305 to 5308

All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 271[, including coir pith compost put up in unit container and bearing a brand name]

216

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

217

5407, 5408

Woven fabrics of manmade textile materials

218

5512 to 5516

Woven fabrics of manmade staple fibres

105[218A

5605 0010

Real zari thread (gold) and silver thread, combined with textile thread]

464[218AA

56050020

Imitation zari thread or yarn known by any name in trade parlance]

135[218B

5607

Jute twine, coir cordage or ropes

218C

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

218D

5609

Products of coir]

219

108[5702, 5703, 5705]

272[Coir mats, matting, floor covering and handloom durries]

53[219A

5801

273[all goods]

135[219AA

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

219B

5808

Saree fall]

220

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, 22[salma], dabka, chumki, 23[gota, sitara], naqsi, kora, glass beads, badla, 24[gizai]

221

60

Knitted or crocheted fabrics [All goods]

222

274[61 or 6501 or 6505]

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ? 1000 per piece]

223

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ? 1000 per piece

224

355[63 [other than 6305 32 00, 6305 33 00, 6309]]

Other made up textile articles, sets, of sale value not exceeding ? 1000 per piece]

135[224A

247[6309 or 6310]

Worn clothing and other worn articles; rags]

453[225.

64

319[Footwear of sale value not exceeding ? 1000 per pair]]

320[225A

6602 00 00

Walking-sticks including seat sticks

455[225B

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks]

226

6901 00 10

Bricks of fossil meals or similar siliceous earths

227

6904 10 00

Building bricks

228

6905 10 00

Earthen or roofing tiles

105[228A

7001

Cullet or other waste or scrap of glass]

229

7018

Glass beads.

230

84

Pawan Chakki that is Air Based Atta Chakki

135[230A

8407 10 00, 8411

Aircraft engines]

231

8413, 8413 91

Hand pumps and parts thereof

232

413[8419 12]

Solar water heater and system

233

8437

Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof

388[234.

9[84, 85 or 94]

Following renewable energy devices & parts for their manufacture

 

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

 

[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]

 

321[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union Territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.]"]

105[234A

84 or 85

147[E-waste

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]

349[234B

8504

Charger or charging station for Electrically operated vehicles]

356[234C

8509

Wet grinder consisting of stone as grinder]

357[235

8601

Rail locomotives powered from an external source of electricity or by electric accumulators

236

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

237

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

238

8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)

239

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

240

 

Railway or tramway goods vans and wagons, not self-propelled

8606

241

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof

242

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing]

350[242A

87

Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.]

243

8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

323[243A

8714 20

Parts and accessories of carriage for disabled persons]

243[322[243B]

88 or Any other chapter

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads]

414[244

8802 or 8806

Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]

245

415[8807]

415[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]

246

8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

247

8902

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

248

8904

Tugs and pusher craft

249

8905

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms

250

8906

Other vessels, including warships and lifeboats other than rowing boats

251

8907

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

252

Any chapter

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

253

90

Coronary stents and coronary stent systems for use with cardiac catheters

254

90 or any other Chapter

Artificial kidney

255

90 or 84

Disposable sterilized dialyzer or micro barrier of artificial kidney

256

90 or any other Chapter

Parts of the following goods, namely:-

(i) Crutches;

(ii) Wheel chairs;

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers; and

(vi) Artificial limbs

257

90 or any other Chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule

54[257A

9404

Cotton quilts of sale value not exceeding ? 1000 per piece]

135[257B

9401 10 00

Aircraft seats]

258

416[9405]

Kerosene pressure lantern

259

9405 91 00, 9405 92 00 or 9405 99 00

Parts of kerosene pressure lanterns including gas mantles

148[259A

382[9503]

Toy balloons made of natural rubber latex

259B

9507

Fishing hooks

259C

9601

Worked corals other than articles of coral]

56[260

9603 [other than 9603 10 00]

Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]

261

9704

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

262

9705

Numismatic coins

263

9804

Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.

57[263A

Any Chapter

Rosaries, prayer beads or Hawan samagri]

105[264

Any chapter

276[Biomass briquettes or solid bio fuel pellets]]

 

List 1 [See S.No.180 of the Schedule I]

 

  1. Amikacin
  2. Amphotericin-B
  3. Amrinone
  4. Aprotinin
  5. Baclofen
  6. Bleomycin
  7. Busulphan
  8. BCG vaccine, Iopromide, Iotrolan
  9. Chlorambucil
  10. Chorionic Gonadotrophin
  11. Clindamycin
  12. Cyclophosphamide
  13. Dactinomycin
  14. Daunorubicin
  15. Desferrioxamine
  16. Dimercaprol
  17. Disopyramide phosphate
  18. Dopamine
  19. Eptifibatide
  20. Glucagon
  21. Hydroxyurea
  22. Isoprenaline
  23. Isoflurane
  24. Lactulose
  25. Lomustine
  26. Latanoprost
  27. Melphalan
  28. Mesna
  29. Methotrexate
  30. MMR (Measles, mumps and rubella) vaccine
  31. Mustin Hydrochloride
  32. Pancuronium Bromide
  33. Praziquantel
  34. Protamine
  35. Quinidine
  36. Sodium Cromoglycate spin caps and cartridges
  37. Sodium Hyalauronatesterile 1% and 1.4% solution
  38. Somatostatin
  39. Strontium Chloride (85Sr.)
  40. Thioguanine
  41. Tobramycin (42) TetanusImmunoglobin
  1. Typhoid Vaccines:
    1. VI Antigen of Salmonella Typhi, and
    2. Ty2la cells and attenuated non-pathogenic strains of S.Typhi
  2. Tretinoin
  3. Tribavirin / Ribavirin
  4. Urokinase
  5. Ursodeoxycholic Acid
  6. Vancomycin
  7. Vasopressin
  8. Vecuronium Bromide
  9. Zidovudine
  10. 5-Fluorouracil
  11. Pegulated Liposomal Doxorubicin Hydrochloride injection
  12. Ketoanalogue preparation of essential amino acids
  13. Pergolide
  14. Kit for bedside assay of Troponin-T
  15. Solution for storing, transporting, flushing donor organs for transplant
  16. Miltefosine
  17. Milrinone Lactate
  18. Methoxy Isobutile Isonitrile (MIBI)
  19. Haemophilus Influenzae Type b Vaccine
  20. Mycophenolate Sodium
  21. Verteporfin
  22. Daclizumab
  23. Ganciclovir
  24. Drotrecoginalfa (activated)
  25. Eptacogalfa activated recombinant coagulation factor VIIa
  26. Muromonab CD3
  27. Japanese encephalitis vaccine
  28. Valganciclovir
  29. Low molecular weight heparin
  30. Efavirenz
  31. Emtricitabine;
  32. Azathioprine;
  33. Antinomycin D;
  34. Cytosine Arabinoside (Cytarabine);
  35. Vinblastine Sulphate
  36. Vincristine;
  37. Eurocollins Solution;
  38. Everolimus tablets/dispersible tablets;
  39. Poractant alfa
  40. Troponin-I whole blood test kit;
  41. Blower/mister kit for beating heart surgery;
  42. Fluoro Enzyme Immunoassay Diagnostic kits.
  43. Tablet Telbivudine
  44. Injection Exenatide
  45. DTaP-IPV-Hibor PRP-T combined Vaccine
  46. Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) (89) Injection Thyrotropin Alfa
  1. Injection Omalizumab.
  2. Abatacept
  3. Daptomycin
  4. Entacevir
  5. Fondaparinux Sodium
  6. Influenza Vaccine
  7. Ixabepilone
  8. Lapatinib
  9. Pegaptanib Sodium injection
  10. Suntinib Malate
  11. Tocilizumab
  12. Agalsidase Beta
  13. Anidulafungin
  14. Capsofungin acetate
  15. Desflurane USP
  16. Heamostatic Matrix with Gelatin and human Thrombin
  17. Imiglucerase
  18. Maraviroc
  19. Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
  20. Sorafenib tosylate
  21. Varenciline tartrate
  22. 90 Yttrium
  23. Nilotinib
  24. Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
  25. Micafungin sodium for injection
  26. Bevacizumab
  27. Raltegravir potassium
  28. Rotavirus Vaccine (Live Oral Pentavalent)
  29. Pneumococcal Polysaccharide Vaccine
  30. Temsirolimus Concentrate for infusion for injection
  31. Natalizumab
  32. Octreotide
  33. Somatropin
  34. Aurothiomalate Sodium
  35. Asparaginase
  36. Agglutinating Sera
  37. Anti-Diphtheria Normal Human Immunoglobulin
  38. Anti-human lymophocyte immunoglobulin IV
  39. Anti-human thymocyte immunoglobulin IV
  40. Anti-Pertussis Normal Human Immunoglobulin
  41. Anti-Plague serum
  42. Anti-Pseudomonas Normal Human Immunoglobulin
  43. Basiliximab
  44. Beractant Intra-tracheal Suspension
  45. Blood group sera
  46. Botulinum Toxin Type A
  47. Burn therapy dressing soaked in gel
  48. Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
  49. Bovine Albumin
  50. Bretyleum Tossylate
  51. Calcium Disodium Edetate
  52. Carmustine
  53. Cesium Tubes
  54. Calcium folinate
  55. Cholestyramine
  56. Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
  57. Cobalt-60
  58. Corticotrophin
  59. Cyanamide
  60. Diagnostic Agent for Detection of Hepatitis B Antigen
  61. Diagnostic kits for detection of HIV antibodies
  62. Diphtheria Antitoxin sera
  63. Diazoxide
  64. Edrophonium
  65. Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
  66. Epirubicin
  67. Fibrinogen
  68. Floxuridine
  69. Flucytosin
  70. Flecainide
  71. Fludarabine Phosphate
  72. Foetal Bovine Serum (FBS)
  73. Gadolinium DTPA Dimeglumine (163) Gallium Citrate

(164) Gasgangrene Anti-Toxin Serum (165) Goserlin Acetate

  1. Hepatitis B Immunoglobulin
  2. Hexamethylmelamine
  3. Hydralazine
  4. Idarubicine
  5. Idoxuridine
  6. Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
  7. Inactivated rabies vaccine [Human diploid cell]
  8. Inactivated rabies vaccine [Vero-cell]
  9. Intravenous amino acids
  10. Intravenous Fat Emulsion
  11. Iopamidol
  12. Iohexol
    1. Indium(III) inbleomycin
    2. Indium113 Sterile generator and elution accessories
    3. Indium113 in brain scanning kit
    4. Indium113 in liver scanning kit
  13. Iscador, CLIA diagnostic kits
  14. Levodopa with benserazine
  15. Lenograstim
  16. Meningococcoal A and C combined vaccine with diluant solvent
  17. Methicillin
  18. Metrizamide Inj with diluant
  19. Monocomponent insulins
  20. Mycophenolate Mofetil
  21. Normal Human plasma
  22. Normal Human immunoglobulin
  23. Nuclear magnetic resonance contrast agent
  24. Normal Human serum Albumin
  25. Penicillamine
  26. Pentamidine
  27. Penicillinase
  28. Poliomyelitis vaccine (inactivated and live)
  29. Potassium Aminobenzoate
  30. Porcine Insulin Zinc Suspension
  31. Prednimustine
  32. Porcine and Bovine insulin
  33. Purified Chick Embryo Cell Rabies Vaccine
  34. Pyridostigmine
  35. Pneumocystis cariniiI F kits
  36. Prostaglandin E1 (PGE1)
  37. Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
  38. Radioisotope TI 201
  39. Rabbit brains thromboplastin for PT test
  40. Reagent for PT tests
  41. Human Thrombin for TT tests
  1. Rabies immune globulin of equine origin
  2. Sevoflurane
  3. Recuronium Bromide
  4. Septopal beads and chains
  5. Sodium Arsenate
  6. Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
  7. Solution of Nucleotides and Nucliosides
  8. Specific Desensitizing Vaccine
  9. Sterile Absorbable Haemostat for control of surgical vessel bleeding
  10. Strontium SR-89 Chloride
  11. Suxamethonium Chloride
  12. Selenium-75
  13. Teicoplanin
  14. Tetrofosmin
  15. Ticarcillin
  16. Tranexamic Acid
  17. Tocainide
  18. Tri-iodothyronine
  19. Triethylene Tetramine
  20. Thrombokinase
  21. Teniposide
  22. Trans-1-diamino cyclohexane Oxalatoplatinum
  23. Ticarcillin Disodium and Potassium Clavulanate combination
  24. Vindesin Sulphate
  25. X-ray diagnostic agents, the following:-
    1. Propylidone
    2. Ethyliodophenylundecylate
    3. Iodipammide methyl glucamine
    4. Lipidollutra fluid
    5. Patentblue
    6. Zalcitabine
  26. Zoledronic Acid
  27. Anti-Haemophilic Factors Concentrate (VIII and IX)

 

List 2 [See S.No.181 of the Schedule I]

  1. Streptomycin  
  2. Isoniazid  
  3. Thiacetazone
  4. Ethambutol  
  5. Sodium PAS
  6. Pyrazinamide  
  7. Dapsone
  8. Clo- fazamine
  9. Tetracycline Hydrochloride  
  10. Pilocarpine  
  11. Hydrocortisone  
  12. Idoxuridine
  13. Acetazolamide  
  14. Atro- pine  
  15. Homatroprn
  16. Chloroquine  
  17. Amodiaquine
  18. Quinine  
  19. Pyrimethamine
  20. Sulfametho pyrezine
  21. Diethyl Carbamazine
  22. Arteether or formulation of artemisinin.

 

List 3 [See S.No.257 of the Schedule I]

 

  1. (1)   Braille writers and braille writing instruments
    1. Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
    2. Canes, Electronic aids like the Sonic Guide
    3. Optical, Environmental Sensors
    4. Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
    5. Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
    6. Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
    7. Drafting, Drawing aids, tactile displays
    8. Specially adapted clocks and watches
  2. (1)   Orthopaedic appliances falling under heading No. 90.21 of the First Schedule
    1. Wheel chairs falling under heading No. 87.13 of the First Schedule
  3. Artificial electronic larynx and spares thereof
  4. Artificial electronic ear (Cochlear implant)
  5. (1) Talking books (in the form of cassettes, discs or other sound reproductions)  and large-print books, braille embossers, talking calculators, talking

thermometers

    1. Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
    2. Braille paper
    3. All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
    4. Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
    5. 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
    6. Assistive listening devices, audiometers
    7. External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
    8. Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.

 

Schedule II – 6%

 

S.  No.

Chapter / Heading / Subheading / Tariff item

Description of Goods

(1)

(2)

(3)

1

01012100, 010129

Live horses

149[2

202

 Meat of bovine animals, frozen and put up in unit containers]

3

203

 Meat of swine, frozen and put up in unit containers]

4

204

 Meat of sheep or goats, frozen and put up in unit containers]

5

205

 Meat of horses, asses, mules or hinnies, frozen and put up in unit containers]

6

206

 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers]

7

207

 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers]

8

208

 Other meat and edible meat offal, frozen and put up in unit containers]

9

209

 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers]

10

209

 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers]

11

150[0402 91 10, 0402 99 20

Condensed milk]

12

405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

13

406

Cheese

14

801

Brazil nuts, dried, whether or not shelled or peeled 151[26[and desiccated coconuts]]

15

802

417[Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]

16

804

109[Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried]

10[16A

805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.]

17

813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 110[dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]

18

1108

Starches; inulin

19

1501

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

20

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

21

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

22

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

23

1505

Wool grease and fatty substances derived therefrom (including lanolin)

24

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

25

1516

418[Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.]

26

1517

419[Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516]

27

1518

420[Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included]

28

1601

421[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]

29

1602

422[Other prepared or preserved meat, meat offal, blood or insects]

30

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

31

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

32

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

135[32A

1701 91, 1701 99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)

243[32AA

1704

Sugar boiled confectionery]

32B

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared]

33

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

34

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

35

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

36

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

37

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

38

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

39

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

40

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

41

2009

423[Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]

424[41A

2009 89 90

Tender coconut water put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]

42

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

43

2102

152[Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders]

44

153[2103

All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings]

45

2106

60[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, 154[ncluding idli / dosa batter.]

46

2106 90

111[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

135[46A

2106 90 91

Diabetic foods]

243[46B

2201

Drinking water packed in 20 litres bottles]

47

11[2202 99 10]

Soya milk drinks

48

12[2202 99 20]

459[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]]

425[49.

13[2202 99 90]

Tender coconut water 62[put up in unit container and, -

 

(a) bearing a registered brand name; or

 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]

50

14[2202 99 30]

Beverages containing milk

51

2515 12 10

Marble and travertine blocks

52

2516

Granite blocks

53

28

Anaesthetics

54

28

Potassium Iodate

55

28

Steam

56

248[28 or 38]

Micronutrients, which   are   covered   under 28[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which    are    registered    under  the Fertilizer Control Order, 1985

57

2801 20

Iodine

135[57A

2804 40 10

Medical grade oxygen]

277[57B

2809

Fertilizer grade phosphoric acid]

58

2847

Medicinal grade hydrogen peroxide

59

249[29 or 3808 93]

Gibberellic acid

60

3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

61

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products

62

3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

63

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

64

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

65

3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]

2[66

3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

67

3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

68

3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

69

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers]

70

155[3215

All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]

156[71

3215

 Ball pen ink]

72

3306 10 10

Tooth powder

73

3307 41 00

Odoriferous preparations which operate by burning [other than 63[agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]

74

29, 30, 29[3301]

Following goods namely:-

a.    Menthol and menthol crystals, 

b.    Peppermint (Mentha Oil), 

c.    Fractionated / de-terpenated mentha oil (DTMO), 

d.    De-mentholised oil (DMO), 

e.    Spearmint oil, 

e.    Mentha piperita oil

75

3406

Candles, tapers and the like

378[75A.

3605 00 10

All goods]

76

3701

Photographic plates and film for x-ray for medical use

77

3705

Photographic plates and films, exposed and developed, other than cinematographic film

78

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.

243[78A

3808

The following Bio-pesticides, namely -

1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan]

79

3818

Silicon wafers

80

3822

All diagnostic kits and reagents

243[80A

3826

391[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]

373[80AA

3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods]

81

3926

Feeding bottles

82

3926

Plastic beads

83

4007

Latex Rubber Thread

84

4014

Nipples of feeding bottles

85

4015

Surgical rubber gloves or medical examination rubber gloves

64[85A

4016

Rubber bands]

157[86

4107

 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

87

4112

 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

88

4113

 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114]

89

158[4202 22 20

Hand bags and shopping bags, of cotton

90

4202 22 30

Hand bags and shopping bags, of jute]

91

4203

Gloves specially designed for use in sports

92

44 or any  Chapter

The following goods, namely: -

a. Cement Bonded Particle Board;

b. Jute Particle Board;

c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)

e. Sisal-fibre Boards;

f. Bagasse Board; and

g. Cotton Stalk Particle Board

h. Particle/fibre board manufactured from agricultural crop residues

65[92A

44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious metals]]

93

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like

94

4405

Wood wool; wood flour

95

4406

Railway or tramway sleepers (cross-ties) of wood

96

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

278[96 A

4409

Bamboo flooring]

97

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

98

4416

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves

99

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

250[99A

4418

Bamboo wood building joinery

99B

4419

Tableware and Kitchenware of wood]

100

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

101

4421

Other articles of wood; such as clothes hangers, Spools,  cops,  bobbins,  sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,  namely oars,  paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

324[101A

4502 00 00

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

101B

4503

Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom

101C

4504

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]

325[102

4501

Natural cork, raw or simply prepared”]

251[103

4601

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials ]

252[104

4602

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah]

105

4701

Mechanical wood pulp

106

4702

Chemical wood pulp, dissolving grades

107

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

108

4704

Chemical wood pulp, sulphite, other than dissolving grades

109

4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

110

4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

112[111

4707

 Recovered (waste and scrap) paper or paperboard]

112

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

113

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

114

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

115

4806 20 00

Greaseproof papers

116

4806 40 10

Glassine papers

117

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

118

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

119

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

120

4811

Aseptic packaging paper

121

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

392[122.

4819

Cartons, boxes and cases of corrugated paper or paper board]

123

4820

Exercise book, graph book, & laboratory note book and notebooks

124

4823

Paper pulp moulded trays

125

48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

325[126

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated”]

393[127.

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing

128

4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title

129

4908

Transfers (decalcomanias)

130

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

131

4910

Calendars of any kind, printed, including calendar blocks

132

49311

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices ]

105[132A

5401

Sewing thread of manmade filaments, whether or not put up for retail sale

132B

5402, 5403, 5404,5405,5406

Synthetic or artificial filament yarns

132C

5508

Sewing thread of manmade staple fibres

132D

5509, 5510, 5511

Yarn of manmade staple fibres]

133

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool 243[[except cigarette filter rods]]

134

5602

Felt, whether or not impregnated, coated, covered or laminated

135

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

136

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

137

5605

465[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, other than-

(i) real zari thread (gold) and silver thread combined with textile thread

(ii) imitation zari thread or yarn known by any name in trade parlance]

138

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

139

5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 135[other than jute twine, coir cordage or ropes]

159[140

5608

 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials]

141

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 135[other than products of coir]

142

5701

Carpets and other textile floor coverings, knotted, whether or not made up

143

5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

144

5703

426[Carpets and other textile floor coverings (including Turf), tufted, whether or not made up]

145

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

146

5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 279[except the items covered in 219 in Schedule I]

280[147

5801

253[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806]

148

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

149

5803

Gauze, other than narrow fabrics of heading 5806

150

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

151

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

160[152

5806

 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials]

153

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

154

5808

69[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]]

155

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

156

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

157

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

158

5901

Textile fabrics 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

159

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

160

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

161

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

162

5905

Textile wall coverings

163

5906

Rubberised textile fabrics, other than those of heading 5902

164

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

165

5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated

166

5909

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

167

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

168

5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in 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

169

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ? 1000 per piece

170

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ? 1000 per piece

171

161[63[other than 6309]

Other made up textile articles, sets of sale value exceeding ? 1000 per piece [ other than Worn clothing and other worn articles; rags]]

454[171A1

64

Footwear of sale value not exceeding Rs1000 per pair]

373[171A

6305 32 00

Flexible intermediate bulk containers]

70[326[171AA]

6501

Textile caps]

135[171B

6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics]

172

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

173

6602

328[before it was read as “Walking-sticks, seat-sticks,] whips, riding-crops and the like

174

6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

175

6701

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

176

68

Sand lime bricks 71[or Stone inlay work]

72[176A

6802

Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]

456[176B

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

“176B

6901 00 10  

Bricks of fossil meals or similar siliceous earths

176D

6904 10 00

Bricks of fossil meals or similar siliceous earths

176E

6904 10 00

Earthen or roofing tiles.]

329[177

6815

162[***] and fly ash blocks]

73[177A

6909

Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic

177B

6911

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

177C

6912

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

177D

6913

Statues and other ornamental articles.]

178

7015 10

Glasses for corrective spectacles and flint buttons

179

7020

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

180

7310 or 7326

460[Mathematical boxes, geometry boxes and colour boxes]

181

7317

Animal shoe nails

182

7319

Sewing needles

183

7321

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

184

7323

Table, kitchen or other household articles of iron & steel; Utensils

185

7418

Table, kitchen or other household articles of copper; Utensils

281[185 A

427[7419 80 30]

Brass Kerosene Pressure Stove]

186

7615

Table, kitchen or other household articles of aluminium; Utensils

462[186A

8214

Pencil sharpeners]

187

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

188

8214

Paper knives, Pencil sharpeners and blades therefor

189

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware

74[189A

8306

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware.]

190

8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

191

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

192

8413

Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

193

8414 20 10

Bicycle pumps

194

8414 20 20

Other hand pumps

195

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

282[195A

8420

Hand operated rubber roller

195AA

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers]

243[195B

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers]

196

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 135[; Parts [8432 90]]

197

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 135[; parts [8433 90 00]]

198

8434

Milking machines and dairy machinery

199

8436

Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

200

8452

163[Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines]

201

8479

Composting Machines

394[201A

84, 85 or 94

Following renewable energy devices and parts for their manufacture:-

(a) Bio-gas plant;

(b) Solar power based devices;

(c) Solar power generator;

(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;

(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.

Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.]

359[201A

8509

Wet grinder consisting of stone as a grinder]

379[202.

8517

Telephones for cellular networks or for other wireless networks

203

85

Parts for manufacture of Telephones for cellular networks or for other wireless networks]

204

8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

205

8539

LED lamps

395[360[205A

8601

Rail locomotives powered from an external source of electricity or by electric accumulators

205B

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

205C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

205D

8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)

205E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

205F

8606

Railway or tramway goods vans and wagons, not self-propelled

205G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof

205H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoin]

351[206

87

Electrically operated vehicles, including two and three wheeled electric motor vehicles]

283[206 A

87

Fuel Cell Motor Vehicles]

207

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

135[207A

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]

208

8712

Bicycles and other cycles (including delivery tricycles), not motorised

209

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712

210

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

211

8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

212

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

213

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

214

9001

Contact lenses; Spectacle lenses

215

164[9003

Frames and mountings for spectacles, goggles or the like, and parts thereof]

216

9004

Spectacles, corrective 135[[other than goggles for correcting vision]]

217

9017 20

Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

218

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments

219

9019

    Mechano-therapy     appliances;     massage     apparatus;     psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

220

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

221

9021

165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]]

222

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

135[222A

9403

Furniture wholly made of bamboo, cane or rattan]

223

9404

Coir products [except coir mattresses]

224

9404

Products wholly made of quilted textile materials

76[224A

9404

Cotton quilts of sale value exceeding ? 1000 per piece.]

225

428[9405]

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

226

9405

LED lights or fixtures including LED lamps

227

9405

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

228

9503

Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]

229

9504

Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]

230

9506

Sports goods other than articles and equipments for general physical exercise

231

9507

Fishing rods, 166[fishing hooks], and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of 30[9208 or 9705]) and similar hunting or shooting requisites

77[231A

9601

Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)]

284[231B

9607

Slide fasteners 361[and parts thereof]]

396[232.

9608

Pens [other than Fountain pens, stylograph pens]

233

9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk

234

9615

Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof

235

285[9619 00 30, 9619 00 40, or 9619 00 90

All goods]

236

9701

429[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, mosaics and similar decorative plaques]

237

9702

Original engravings, prints and lithographs

238

9703

Original sculptures and statuary, in any material

239

9705

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]

240

9706

Antiques of an age exceeding one hundred years

241

9804

Other Drugs and medicines intended for personal use

375[242

-

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 Central Goods and Services Tax Act, 2017 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.]377[

404[243.

Any Chapter

Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software]

 

 

Schedule III – 9%

 

S. No.

Chapter / Heading / Subheading / Tariff item

Description of Goods

(1)

(2)

(3)

167[1

0402 91 10, 0402 99 20

 Condensed milk]

2

1107

Malt, whether or not roasted

3

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 243[[other than tamarind kernel powder]].

4

1404 90 10

Bidi wrapper leaves (tendu)

5

1404 90 50

Indian katha

6

1517 10

All goods i.e. Margarine, Linoxyn

7

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

8

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

9

1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

168[10

1701 91

 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes]

1701 99

11

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

12

1704

169[Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugarmakhana, 254[groundnut sweets, gajak and sugar boiled confectionery]]]

135[12A

1804

Cocoa butter, fat and oil

12B

1805

Cocoa powder, not containing added sugar or sweetening matter

12C

1806

Chocolates and other food preparations containing cocoa]

13

170[1901 [other than 1901 20 00]

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, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares 471[of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]]

171[14

1902

 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared]

15

1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]

172[16

1905 [other than 1905 32 11, 1905 90 40]

All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [114[other than pizza bread, khakhra, plain chapatti or roti], Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

135[16A

2101 11,2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee]

17

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

173[18

2103 90 10

 Curry paste

19

2103 90 30

 Mayonnaise and salad dressings

20

2103 90 40

 Mixed condiments and mixed seasoning]

21

2104

Soups and broths and preparations therefor; homogenised composite food preparations

22

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

23

2106

174[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]

24

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 243[[other than Drinking water packed in 20 litres bottles]]

135[24A

2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than tender coconut water 362[and caffeinated beverages]]]

25

2207

461[Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)].]

470[25A

2207 10 12

Spirits for industrial use]

26

2209

Vinegar and substitutes for vinegar obtained from acetic acid

430[26A

2404 12 00

Products containing nicotine and intended for inhalation without combustion

26B

2404 91 00, 2404 92 00, 2404 99 00

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

26C

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

26D

2516 12 00

Granite, other than blocks

26E

2601

Iron ores and concentrates, including roasted iron pyrites

26F

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

26G

2603

Copper ores and concentrates

26H

2604

Nickel ores and concentrates

26I

2605

Cobalt ores and concentrates

26J

2606

Aluminium ores and concentrates

26K

2607

Lead ores and concentrates

26L

2608

Zinc ores and concentrates

26M

2609

Tin ores and concentrates

26N

2610

Chromium ores and concentrates]

175[27

2503 00 10

Sulphur recovered as by-product in refining of crude oil]

28

2619

466[Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag]

29

2620

Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

30

2621

176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]

135[30A

2706

Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]

31

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

32

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

33

2710

177[Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]]

34

2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]

35

2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

36

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

37

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

38

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

39

28

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods 243[including Fertilizer grade Phosphoric acid]]

40

29

All organic chemicals other than giberellic acid

431[41.

30

Nicotine polacrilex gum]

42

3102

Mineral or chemical fertilisers, nitrogenous, 4[Other than those] which are clearly not to be used as fertilizers

43

3103

Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers

44

3104

Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers

45

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers

46

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)

47

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)

48

3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

49

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

50

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

51

3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

52

3207

178[Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes]

287[52A

3208

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

52B

3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

52C

3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather]

53

3211 00 00

Prepared driers

54

3212

Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

105[54A

3213

179[Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]

288[54B

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like]

180[55

3215

 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 31[(other than Fountain pen ink and Ball pen ink)

56

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

57

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

135[57A

3303

Perfumes and toilet waters]

58

181[3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]]

59

182[3305

255[Preparations for use on the hair [except Mehendi pate in Cones]]]

60

183[3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]]

135[60A

3307

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]

61

184[3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent]

135[61A

3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]

61B

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals]

62

3404

Artificial waxes and prepared waxes

135[62A

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404]

63

3407

116[Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]

64

3501

Casein, caseinates and other casein derivatives; casein glues

65

3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives

66

3503

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

67

3504

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein

68

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

69

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

70

3507

Enzymes, prepared enzymes

71

3601

Propellant powders

135[71A

3602

Prepared explosives, other than propellant powders; such as Industrial explosives]

72

3603

432[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]

135[72A

3604

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]

380[73.

3605

Matches (other than handmade safety matches [3605 00 10])]

135[73A

3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters]

74

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)

75

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

76

3703

Photographic paper, paperboard and textiles, sensitised, unexposed

77

3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

78

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films

79

3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

80

3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures

81

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

82

3803 00 00

Tall oil, whether or not refined

83

3804

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates

84

3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

85

3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

86

3807

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch

87

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 243[[other than bio-pesticides mentioned against S. No. 78A of schedule -II]]

88

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

89

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

135[89A

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils]

90

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber

135[90A

3813

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

90B

3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers]

91

3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

92

3816

Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 

93

3817

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902

94

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]

135[94A

3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

94B

3820

Anti-freezing preparations and prepared de-icing fluids]

95

3821

Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells

96

3823

Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols

97

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included

98

3825

Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]

433[98A

3827

Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included]

256[99

3826

Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals]

100

3901 to 3913

All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms

101

3914

Ion exchangers based on polymers of headings 3901 to 3913, in primary forms

398[101A

3915

Waste, Parings and Scrap, of Plastics.]

117[102

3915

 Waste, parings and scrap, of plastics]

103

3916

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

104

3917

Tubes, pipes and hoses, and fittings therefor, of plastics

135[104A

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics]

105

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

106

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

107

3921

Other plates, sheets, film, foil and strip, of plastics

135[107A

3922

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics]

108

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 363[(except the items covered in Sl. No. 80AA in Schedule II])]

109

3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

110

3925

Builder's wares of plastics, not elsewhere specified

111

3926

185[Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]]

112

4002

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Nonconjugated diene rubber (EPDM)

113

4003

Reclaimed rubber in primary forms or in plates, sheets or strip

114

4004

118[powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]

115

4005

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

116

4006

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

117

4007

Vulcanised rubber thread and cord, other than latex rubber thread

118

4008

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

119

4009

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

120

4010

Conveyor or transmission belts or belting, of vulcanised rubber

121

4011

Rear Tractor tyres and rear tractor tyre tubes

331[121A

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber]

135[330[121B]

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]]

122

4014

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]

123

4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]

123A

186[4016

Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]]

135[123B

4017

Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber

123C

4201

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material]

124

4202

187[Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]]

135[124A

4203

Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]

124B

4205

Other articles of leather or of composition leather

124C

4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons]

188[125

4202 12 10

 Toilet cases

126

4202 22 10

 Hand bags and shopping bags, of artificial plastic material

127

4202 22 20

 Hand bags and shopping bags, of cotton

128

4202 22 30

 Hand bags and shopping bags, of jute

129

 

 Vanity bags

4202 22 40

130

4202 29 10

 Handbags of other materials excluding wicker work or basket work]

131

4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.

132

4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303

135[132A

4303

Articles of apparel, clothing accessories and other articles of furskin]

133

4304

189[Artificial fur and articles thereof]

134

4403

Wood in the rough

135

4407

Wood sawn or chipped

136

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]

137

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 289[[other than bamboo flooring]]

135[137A

4410

Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards

137B

4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards

137C

4412

Plywood, veneered panels and similar laminated wood

137D

4413

Densified wood, in blocks, plates, strips, or profile shapes

137E

4414

Wooden frames for paintings, photographs, mirrors or similar objects

137F

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 243[[other than bamboo wood building joinery]]

137G

4421

Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

138

44 or any Chapter

Resin bonded bamboo mat board, with or without veneer in between

139

44 or any Chapter

Bamboo flooring tiles

81[140

4419

Tableware and Kitchenware of wood]

141

4501

Waste cork; crushed, granulated or ground cork

[*

****

*

 

****

*

 

***

]

145

4803

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

146

4806 [Except 4806 20 00, 4806 40 10]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)

147

4809

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

148

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]

149

4812

Filter blocks, slabs and plates, of paper pulp

150

4813

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

135[150A

4814

Wall paper and similar wall coverings; window transparencies of paper]

151

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

152

4817

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]

[Except 4817 30]

153

4818

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres

399[153A.

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]

154

4820

Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and  book covers, of paper or paperboard [other than note books and exercise books]

155

4821

Paper or paperboard labels of all kinds, whether or not printed

156

4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

157

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, 82[Braille paper, kites, Paper mache articles]]

400[157A.

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.

157B.

4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips).

157C.

4908

Transfers (decalcomanias).

157D.

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.

157E.

4910

Calendars of any kind, printed, including calendar blocks.

157F.

4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.]

119[158

5401

 Sewing thread of manmade filaments, whether or not put up for retail sale]

159

5402, 5404, 5406

120[All goods other than synthetic filament yarns]

160

5403, 5405, 5406

121[All goods other than artificial filament yarns]

161

5501, 5502

Synthetic or artificial filament tow

162

5503, 5504, 5506, 5507

Synthetic or artificial staple fibres

163

5505

Waste of manmade fibres

243[163A

56012200

Cigarette Filter rods]

374[163B

3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods;

163C

6305 32 00

Flexible intermediate bulk containers]

122[164

5508

 Sewing thread of manmade staple fibres]

123[165

5,50,95,51,05,511

 Yarn of manmade staple fibres]

166

6401

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

167

6402

Other footwear with outer soles and uppers of rubber or plastics

168

6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

169

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

170

6405

Other footwear

171

6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

172

6501

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), 83[of felt [other than textile caps]]

173

6502

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed

174

6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

175

6505

190[Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed]

176

6506

Other headgear, whether or not lined or trimmed

177

6507

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

177A

191[6702

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit]

135[177B

6703

Wool or other animal hair or other textile materials, prepared for use in making wigs or the like

177C

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

177D

6801

Setts, curbstones and flagstones, of natural stone (except slate)

177E

6802

Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 290[except the items covered in Sl. No. 123 in Schedule I]

177F

6803

Worked slate and articles of slate or of agglomerated slate]

178

6804

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 

179

6805

Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up

180

6806

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69

135[180A

6807

Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)

180B

6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders

180C

6809

Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented]

181

6810

192[Articles of cement, of concrete or of artificial stone, whether or not reinforced]

182

6811

Articles of asbestos-cement, of cellulose fibre-cement or the like

135[182A

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

182B

6813

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials

182C

6814

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials

182D

6815

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ]

182E

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths]

183

6902

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths

184

6903

Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths

135[184A

6904

Ceramic flooring blocks, support or filler tiles and the like

184B

6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods]

185

6906

193[Ceramic pipes, conduits, guttering and pipe fittings]

135[185A

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics

185B

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods

185C

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures

185D

6914

Other ceramic articles]

84[186

6911

 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china]

85[187

6912

Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]

188

124[7001

 Cullet and other waste and scrap of glass; glass in the mass]

189

7002

Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked

135[189A

7003

Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

189B

7004

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

189C

7005

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

189D

7006 00 00

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

189E

7007

Safety glass, consisting of toughened (tempered) or laminated glass

189F

7008

Multiple-walled insulating units of glass

189G

7009

Glass mirrors, whether or not framed, including rear-view mirrors]

190

7010

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

135[190A

7011

434[Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]]

191

7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

135[191A

7014

Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked]

192

7015

Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 

135[192A

7016

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms]

193

7017

Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated

194

7018

Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter

195

7019

435[Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)]

135[195A

7020

Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]]

196

7201

Pig iron and spiegeleisen in pigs, blocks or other primary forms

197

7202

Ferro-alloys

198

7203

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms

199

7204

Ferrous waste and scrap; remelting scrap ingots of iron or steel

200

7205

Granules and powders, of pig iron, spiegeleisen, iron or steel

201

7206

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)

202

7207

Semi-finished products of iron or non-alloy steel

203

7208 to 7212

All flat-rolled products of iron or non-alloy steel

204

7213 to 7215

All bars and rods, of iron or non-alloy steel

205

7216

Angles, shapes and sections of iron or non-alloy steel

206

7217

Wire of iron or non-alloy steel

207

7218

Stainless steel in ingots or other primary forms; semi-finished products of stainless steel

208

7219, 7220

All flat-rolled products of stainless steel

209

7221, 7222

All bars and rods, of stainless steel

210

7223

Wire of stainless steel

211

7224

Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel

212

7225, 7226

All flat-rolled products of other alloy steel

213

7227, 7228

All bars and rods of other alloy steel.

214

7229

Wire of other alloy steel

215

7301

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

216

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails

217

7303

Tubes, pipes and hollow profiles, of cast iron

218

7304

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

219

7305

Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel

220

7306

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

221

7307

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

222

7308

Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]

223

7309

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

224

7310

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

225

7311

Containers for compressed or liquefied gas, of iron or steel

226

7312

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

227

7313

Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel

228

7314

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel

229

7315

Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90

230

7316

Anchors, grapnels and parts thereof, of iron or steel

231

7317

Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

232

7318

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel

233

7319

33[Sewing needles], knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included

234

7320

Springs and leaves for springs, of iron and steel

235

7321

194[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]]

135[235A

7322

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel]

236

7323

Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

257[236A

7323 9410

Ghamella

236B

7324

Sanitary ware and parts thereof, of iron and steel]

237

7325

195[Other cast articles of iron or steel]

238

7326

196[Other articles of iron or steel]

239

7401

Copper mattes; cement copper (precipitated copper)

240

7402

Unrefined copper; copper anodes for electrolytic refining

241

7403

Refined copper and copper alloys, unwrought

242

7404

Copper waste and scrap

243

7405

Master alloys of copper

244

7406

Copper powders and flakes

245

7407

Copper bars, rods and profiles

246

7408

Copper wire

247

7409

Copper plates, sheets and strip, of a thickness exceeding 34[0.12.5 mm]

248

7410

Copper foils

249

7411

Copper tubes and pipes

250

7412

Copper tube or pipe fittings (for example, couplings, elbows, sleeves)

251

7413

Stranded wires and cables

252

7415

Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper

135[252A

7418

All goods [other than table, kitchen or other household articles of copper; Utensils]]

253

197[7419

291[Other articles of copper [other than Brass Kerosene Pressure Stove]]

254

7501

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy

255

7502

Unwrought nickel

256

7503

Nickel waste and scrap

257

7504

Nickel powders and flakes

258

7505

Nickel bars, rods, profiles and wire

259

7506

Nickel plates, sheets, strip and foil

260

7507

Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

261

7508

Other articles of nickel

262

7601

198[Unwrought Aluminium]

263

7602

Aluminium waste and scrap

264

7603

Aluminium powders and flakes

265

7604

Aluminium bars, rods and profiles

266

7605

Aluminium wire

267

7606

Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm

268

7607

Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm

269

7608

Aluminium tubes and pipes

270

7609

Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

271

199[7610

Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures]

272

7611

Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

273

7612

Aluminium casks, drums, cans, boxes, etc.

274

7613

Aluminium containers for compressed or liquefied gas

275

7614

200[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]

135[275A

7615

All goods [other than table, kitchen or other household articles, of aluminium; Utensils]]

276

7616

Other articles of aluminium

277

7801

Unwrought lead

278

7802

Lead waste and scrap

279

7804

Lead plates, sheets, strip and foil; lead powders and flakes

280

7806

Other articles of lead (including sanitary fixtures and Indian lead seals)

281

7901

Unwrought zinc

282

7902

Zinc waste and scrap

283

7903

Zinc dust, powders and flakes

284

7904

Zinc bars, rods, profiles and wire

285

7905

Zinc plates, sheets, strip and foil

286

7907

Other articles of zinc including sanitary fixtures

287

8001

Unwrought tin

288

8002

Tin waste and scrap

289

8003

Tin bars, rods, profiles and wire

290

8007

Other articles of tin

291

8101 to 8112

Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes,  and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap

292

8113

Cermets and articles thereof, including waste and scrap

293

8202

Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)

294

8203

Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools

295

8204

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles

296

8205

Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks

297

8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

298

8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 

299

8208

Knives and cutting blades, for machines or for mechanical appliances

300

8209

Plates, sticks, tips and the like for tools, unmounted, of cermets

301

8210 00 00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink

135[301A

8212

Razors and razor blades (including razor blade blanks in strips)]

302

8213 00 00

Scissors, tailors' shears and similar shears, and blades therefor

135[302A

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]] 462[[other than pencil sharpeners]]

303

8301

Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal

303A

201[8302

Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal]

135[303B

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal

303C

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

303D

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal]

86[304

8306

 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal]

305

8307

Flexible tubing of base metal, with or without fittings

306

8308

Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal

307

8309

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal

135[307A

8310

Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405]

308

8311

Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

105[308A

84

Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

308B

84 or 85

Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]

309

8401

Nuclear reactors; machinery and apparatus for isotopes separation

310

8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers

311

8403

Central heating boilers other than those of heading 8402

312

8404

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

313

8405

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

314

8406

Steam turbines and other vapour turbines

315

8410

Hydraulic turbines, water wheels, and regulators therefor

316

8411

202[Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]]

317

8412

Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]

135[317A

8413

Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]

317B

8414

436[Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]]

318

8416

Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

319

8417

Industrial or laboratory furnaces and ovens, including incinerators, non-electric

292[319 A.

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415]

320

203[437[8419 [other than 8419 12]]

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]]

321

8420

293[Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]]

322

8421

Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases

323

8422 20 00, 8422 30 00, 8422 40 00, 35[8422 90] [other than 8422 11 00, 8422 19 00]

Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]

324

8423

204[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds]

325

8424

258[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]]

326

8425

Pulley tackle and hoists other than skip hoists; winches and capstans; jacks

327

8426

Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

135[327A

8427

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

327B

8428

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

327C

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

327D

8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers]

328

8431

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

329

8435

Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages

330

8438

438[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 or microbial fats or oils]

331

8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

332

8440

Book-binding machinery, including book-sewing machines

333

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

334

8442

Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

335

8443

206[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof]

336

8444

Machines for extruding, drawing, texturing or cutting man-made textile materials

337

8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing 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

338

8446

Weaving machines (looms)

339

8447

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

340

8448

Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

341

8449

Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

294[341 A.

8450

Household or laundry-type washing machines, including machines which both wash and dry]

342

8451

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

343

8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

344

8454

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries

345

8455

Metal-rolling mills and rolls therefor

346

8456

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes

347

8457

Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal

348

8458

Lathes (including turning centres) for removing metal

349

8459

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458

350

8460

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

351

8461

Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included

352

8462

439[Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above]

353

8463

Other machine-tools for working metal, or cermets, without removing material

354

8464

Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

355

8465

Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

356

8466

Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders,  self-opening dieheads,   dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand

357

8467

Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor

358

8468

Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances

359

8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

360

8471

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

361

8472

207[Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]]

362

8473

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472

363

8474

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

364

8475

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware

135[364A

8476

Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines]

365

8477

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter

135[365A

8478

Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]

366

8479

208[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]]

367

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

368

8481

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves

369

8482

Ball bearing, Roller Bearings

105[369A

8483

333[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)]

135[369B

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals]

440[369C

8485

Machines for Additive Manufacturing]

370

8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories

371

8487

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

372

8501

Electric motors and generators (excluding generating sets)

373

8502

Electric generating sets and rotary converters

374

8503

Parts suitable for use solely or principally with the machines of heading 8501 or 8502

375

8504

210[Electrical transformers, static converters (for example, rectifiers) and inductors 352[, other than charger or charging station for Electrically operated vehicles]]

376

8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads

135[376A

8506

Primary cells and primary batteries

295[376AA

8507 60 00

Lithium-ion Batteries

334[376AAA

8507

Lithium-ion accumulators (other than battery) including lithium-ion power bank]

376AB

8508

Vacuum cleaners

376AC

8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]

376AD

8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor]

376B

8512

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

376C

8513

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512]

377

8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss

378

8515

Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets

296[378A

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic 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]

379

8517

381[All goods]

380

8518

212[Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set]

135[380A

8519

Sound recording or reproducing apparatus]

381

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

135[381A

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521]

382

8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

441[382A

8524

Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]

442[383

8525 or 8806

Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]

135[383A

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

383B

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock]

297[383C

8528

Television set (including LCD or LED television) of screen size not exceeding 336[32 inches]]

384

8528

88[Computer monitors not exceeding 337[32 inches]], Set top Box for Television (TV)

135[384A

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

384B

8530

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)

384C

8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530]

385

8532

Electrical capacitors, fixed, variable or adjustable (pre-set)

386

8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors

387

8534 00 00

Printed Circuits

388

8535

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

135[388A

8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables

388B

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517]

389

8538

Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537

390

8539

443[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting Diode (LED) Light Sources]]

391

8540

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)

392

8541

444[Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals]

393

8542

Electronic integrated circuits

394

8543

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

395

8544

215[Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors]

396

8545

216[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes]

397

8546

Electrical insulators of any material

135[397A

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material]

398

445[8548 or 8549]

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

401[398A

8601

Rail locomotives powered from an external source of electricity or by electric accumulators.

398B

8602

Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.

398C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.

398D

8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles).

398E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).

398F

8606

Railway or tramway goods vans and wagons, not self-propelled.

398G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.

398H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.]

399

8609

Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]

243[399A

8702

Buses for use in public transport which exclusively run on Bio-fuels]

400

8703

364[Following motor vehicles of length not exceeding 4000 mm, namely: -

(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc

for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department]

401

8704

Refrigerated motor vehicles

298[401 A

8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)]

402

8708

Following parts of tractors namely:

a. Rear Tractor wheel rim,

b. tractor centre housing,

c. tractor housing transmission,

d. tractor support front axle

299[402 A

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles]

403

8715

Baby carriages and parts thereof

300[403 A

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]]

404

8801

Balloons and dirigibles, gliders and other non-powered aircraft

405

8804

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof

406

8805

Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof

407

8908 00 00

Vessels and other floating structures for breaking up

408

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

409

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]

217[410

9003

 Frames and mountings for spectacles, goggles or the like, and parts thereof]

411

9004

218[Spectacles [other than corrective]; goggles including those for correcting vision]

135[411A

9005

Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

411B

9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

411C

9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

411D

9008

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

411E

9010

Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens

411F

9011

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

411G

9012

Microscopes other than optical microscopes; diffraction apparatus

411H

9013

446[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]

411I

9014

Direction finding compasses; other navigational instruments and appliances

411J

9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]

412

9016

219[Balances of a sensitivity of 5 cg or better, with or without weights]

413

9017

Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter

135[413A

9022

447[Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those 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, 28 examinations or treatment tables, chairs and the like]

413B

9023

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses]

414

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

415

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

416

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

417

9027

Instruments and apparatus for physical or chemical analysis (for 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  

418

9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

419

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

420

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations

421

9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

422

9032

Automatic regulating or controlling instruments and apparatus

423

9033

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

135[423A

9101

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal

423B

9102

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101]

424

9103

Clocks with watch movements, excluding clocks of heading 9104

135[424A

9104

Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]

425

9105

Other clocks

135[425A

9106

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)

425B

9107

Time switches with clock or watch movement or with synchronous motor

425C

9108

Watch movements, complete and assembled]

426

9109

Clock movements, complete and assembled

427

9114

220[Other clock or watch parts]

428

9110

221[Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]

135[428A

9111

Watch cases and parts thereof]

429

9112

222[Clock cases and cases of a similar type for other goods of this chapter, and parts thereof]

135[429A

9113

Watch straps, watch bands and watch bracelets, and parts thereof

429B

9201

Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments

429C

9202

Other string musical instruments (for example, guitars, violins, harps)

429D

9205

Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs

429E

9206 00 00

Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)

429F

9207

Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)

429G

9208

Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments

429H

9209

Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds]

430

9301

Military weapons other than revolvers, pistols

431

9303

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)

432

9304

Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307

433

9305

Parts and accessories of articles of headings 9301 to 9304

434

9306

Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads

435

9307

Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

135[435A

9401 [other than 9401 10 00]

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]]

436

9402

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles

437

9403

223[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]

438

9404

224[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]]

135[438A

9405

448[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]]]

439

9406

Prefabricated buildings

440

9503

Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)

339[440A

9504

Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]]

135[338[440B]

9505

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes]

441

9506

225[Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]]

135[441A

9508

449[Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres]

441B

9602

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin]

442

9606 21 00, 9606 22 00, 9606 29, 9606 30

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

443

9603 [other than 9603 10 00]

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]

444

9604 00 00

Hand sieves and hand riddles

445

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

365[446.

301[9607 20 00

Parts of slide fasteners]]

447

9608

402[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.]

448

9610 00 00

Boards, with writing or drawing surface, whether or not framed

135[448A

9611

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks]

449

9612

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

90[449A

9613

226[Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks]

302[449 AA

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations]

135[449B

9617

450[Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]

449C

9618

Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing]

450

9620 00 00

Monopods, bipods, tripods and similar articles

451

9801

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

(1) industrial plant,

(2) irrigation project,

(3) power project,

(4) mining project,

(5) project for the exploration for oil or other minerals, and

(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

452

9802

Laboratory chemicals

41[452A

4011 70 00

Tyre for tractors

452B

4013 90 49

Tube for tractor tyres

452C

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

452D

8413 81 90

Hydraulic Pumps for Tractors

452E

8708 10 10

Bumpers and parts thereof for tractors

452F

8708 30 00

Brakes assembly and its parts thereof for tractors

452G

8708 40 00

Gear boxes and parts thereof for tractors

452H

8708 50 00

Transaxles and its parts thereof for tractors

452I

8708 70 00

Road wheels and parts and accessories thereof for tractors

452J

8708 91 00

(i) Radiator assembly for tractors and parts thereof

(ii) Cooling system for tractor engine and parts thereof

452K

8708 92 00

Silencer assembly for tractors and parts thereof

452L

8708 93 00

Clutch assembly and its parts thereof for tractors

452M

8708 94 00

Steering wheels and its parts thereof for tractor

452N

8708 99 00

Hydraulic and its parts thereof for tractors

452O

8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.]

135[452P

Any Chapter

Permanent transfer of Intellectual Property (IP) right 405[in respect of Information Technology software]

348[452Q

Any chapter

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Union Territory Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Union Territory Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. __, dated 29th March, 2019

Explanation. For the purpose of this entry,–

(i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.]

453

Any Chapter

Goods which are not specified in Schedule I, II, IV, V or VI

 

 

Schedule IV – 14%

 

S. No.

Chapter / Heading / Subheading / Tariff item

Description of Goods

(1)

(2)

(3)

167[1

0402 91 10, 0402 99 20

 Condensed milk]

2

1107

Malt, whether or not roasted

3

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 243[[other than tamarind kernel powder]].

4

1404 90 10

Bidi wrapper leaves (tendu)

5

1404 90 50

Indian katha

6

1517 10

All goods i.e. Margarine, Linoxyn

7

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

8

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

9

1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

168[10

1701 91

 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes]

1701 99

11

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

12

1704

169[Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, 254[groundnut sweets, gajak and sugar boiled confectionery]]]

135[12A

1804

Cocoa butter, fat and oil

12B

1805

Cocoa powder, not containing added sugar or sweetening matter

12C

1806

Chocolates and other food preparations containing cocoa]

13

170[1901 [other than 1901 20 00]

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, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]]

171[14

1902

 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared]

15

1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]

172[16

1905 [other than 1905 32 11, 1905 90 40]

All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [114[other than pizza bread, khakhra, plain chapatti or roti], Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

135[16A

2101 11,2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee]

17

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

173[18

2103 90 10

 Curry paste

19

2103 90 30

 Mayonnaise and salad dressings

20

2103 90 40

 Mixed condiments and mixed seasoning]

21

2104

Soups and broths and preparations therefor; homogenised composite food preparations

22

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

23

2106

174[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]

24

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 243[[other than Drinking water packed in 20 litres bottles]]

135[24A

2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than tender coconut water 362[and caffeinated beverages]]]

25

2207

Ethyl alcohol and other spirits, denatured, of any strength 286[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]

26

2209

Vinegar and substitutes for vinegar obtained from acetic acid

430[26A

2404 12 00

Products containing nicotine and intended for inhalation without combustion

26B

2404 91 00, 2404 92 00, 2404 99 00

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

26C

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

26D

2516 12 00

Granite, other than blocks

26E

2601

Iron ores and concentrates, including roasted iron pyrites

26F

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

26G

2603

Copper ores and concentrates

26H

2604

Nickel ores and concentrates

26I

2605

Cobalt ores and concentrates

26J

2606

Aluminium ores and concentrates

26K

2607

Lead ores and concentrates

26L

2608

Zinc ores and concentrates

26M

2609

Tin ores and concentrates

26N

2610

Chromium ores and concentrates]

175[27

2503 00 10

Sulphur recovered as by-product in refining of crude oil]

28

2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

29

2620

Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

30

2621

176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]

135[30A

2706

Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]

31

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

32

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

33

2710

177[Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]]

34

2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]

35

2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

36

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

37

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

38

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

39

28

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods 243[including Fertilizer grade Phosphoric acid]]

40

29

All organic chemicals other than giberellic acid

431[41.

30

Nicotine polacrilex gum]

42

3102

Mineral or chemical fertilisers, nitrogenous, 4[***] which are clearly not to be used as fertilizers

43

3103

Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers

44

3104

Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers

45

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers

46

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)

47

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)

48

3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

49

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

50

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

51

3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

52

3207

178[Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes]

287[52A

3208

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

52B

3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

52C

3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather]

53

3211 00 00

Prepared driers

54

3212

Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

105[54A

3213

179[Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]

288[54B

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like]

180[55

3215

 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 31[(other than Fountain pen ink and Ball pen ink)

56

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

57

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

135[57A

3303

Perfumes and toilet waters]

58

181[3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]]

59

182[3305

255[Preparations for use on the hair [except Mehendi pate in Cones]]]

60

183[3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]]

135[60A

3307

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]

61

184[3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent]

135[61A

3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]

61B

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals]

62

3404

Artificial waxes and prepared waxes

135[62A

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404]

63

3407

116[Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]

64

3501

Casein, caseinates and other casein derivatives; casein glues

65

3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives

66

3503

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

67

3504

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein

68

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

69

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

70

3507

Enzymes, prepared enzymes

71

3601

Propellant powders

135[71A

3602

Prepared explosives, other than propellant powders; such as Industrial explosives]

72

3603

432[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]

135[72A

3604

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]

380[73.

3605

Matches (other than handmade safety matches [3605 00 10])]

135[73A

3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters]

74

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)

75

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

76

3703

Photographic paper, paperboard and textiles, sensitised, unexposed

77

3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

78

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films

79

3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

80

3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures

81

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

82

3803 00 00

Tall oil, whether or not refined

83

3804

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates

84

3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

85

3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

86

3807

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch

87

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 243[[other than bio-pesticides mentioned against S. No. 78A of schedule -II]]

88

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

89

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

135[89A

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils]

90

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber

135[90A

3813

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

90B

3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers]

91

3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

92

3816

Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 

93

3817

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902

94

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]

135[94A

3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

94B

3820

Anti-freezing preparations and prepared de-icing fluids]

95

3821

Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells

96

3823

Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols

97

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included

98

3825

Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]

433[98A

3827

Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included]

256[99

3826 

 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals]

100

3901 to 3913

All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms

101

3914

Ion exchangers based on polymers of headings 3901 to 3913, in primary forms

398[101A

3915

Waste, Parings and Scrap, of Plastics.]

117[102

3915

 Waste, parings and scrap, of plastics]

103

3916

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

104

3917

Tubes, pipes and hoses, and fittings therefor, of plastics

135[104A

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics]

105

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

106

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

107

3921

Other plates, sheets, film, foil and strip, of plastics

135[107A

3922

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics]

108

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 363[(except the items covered in Sl. No. 80AA in Schedule II])]

109

3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

110

3925

Builder's wares of plastics, not elsewhere specified

111

3926

185[Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]]

112

4002

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Nonconjugated diene rubber (EPDM)

113

4003

Reclaimed rubber in primary forms or in plates, sheets or strip

114

4004

118[powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]

115

4005

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

116

4006

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

117

4007

Vulcanised rubber thread and cord, other than latex rubber thread

118

4008

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

119

4009

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

120

4010

Conveyor or transmission belts or belting, of vulcanised rubber

121

4011

Rear Tractor tyres and rear tractor tyre tubes

331[121A

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber]

135[330[121B]

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]]

122

4014

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]

123

4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]

123A

186[4016

Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]]

135[123B

4017

Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber

123C

4201

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material]

124

4202

187[Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]]

135[124A

4203

Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]

124B

4205

Other articles of leather or of composition leather

124C

4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons]

188[125

4202 12 10

 Toilet cases

126

4202 22 10

 Hand bags and shopping bags, of artificial plastic material

127

4202 22 20

 Hand bags and shopping bags, of cotton

128

4202 22 30

 Hand bags and shopping bags, of jute

129

 

 Vanity bags

4202 22 40

130

4202 29 10

 Handbags of other materials excluding wicker work or basket work]

131

4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.

132

4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303

135[132A

4303

Articles of apparel, clothing accessories and other articles of furskin]

133

4304

189[Artificial fur and articles thereof]

134

4403

Wood in the rough

135

4407

Wood sawn or chipped

136

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]

137

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 289[[other than bamboo flooring]]

135[137A

4410

Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards

137B

4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards

137C

4412

Plywood, veneered panels and similar laminated wood

137D

4413

Densified wood, in blocks, plates, strips, or profile shapes

137E

4414

Wooden frames for paintings, photographs, mirrors or similar objects

137F

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 243[[other than bamboo wood building joinery]]

137G

4421

Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

138

44 or any Chapter

Resin bonded bamboo mat board, with or without veneer in between

139

44 or any Chapter

Bamboo flooring tiles

81[140

4419

Tableware and Kitchenware of wood]

141

4501

Waste cork; crushed, granulated or ground cork

[*

****

*

 

****

*

 

***

]

145

4803

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

146

4806 [Except 4806 20 00, 4806 40 10]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)

147

4809

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

148

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]

149

4812

Filter blocks, slabs and plates, of paper pulp

150

4813

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

135[150A

4814

Wall paper and similar wall coverings; window transparencies of paper]

151

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

152

4817

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]

[Except 4817 30]

153

4818

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres

399[153A.

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]

154

4820

Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and  book covers, of paper or paperboard [other than note books and exercise books]

155

4821

Paper or paperboard labels of all kinds, whether or not printed

156

4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

157

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, 82[Braille paper, kites, Paper mache articles]

400[157A.

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.

157B.

4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips).

157C.

4908

Transfers (decalcomanias).

157D.

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.

157E.

4910

Calendars of any kind, printed, including calendar blocks.

157F.

4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.]

119[158

5401

 Sewing thread of manmade filaments, whether or not put up for retail sale]

159

5402, 5404, 5406

120[All goods other than synthetic filament yarns]

160

5403, 5405, 5406

121[All goods other than artificial filament yarns]

161

5501, 5502

Synthetic or artificial filament tow

162

5503, 5504, 5506, 5507

Synthetic or artificial staple fibres

163

5505

Waste of manmade fibres

243[163A

56012200

Cigarette Filter rods]

374[163B

3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods;

163C

6305 32 00

Flexible intermediate bulk containers]

122[164

5508

 Sewing thread of manmade staple fibres]

123[165

5,50,95,51,05,511

 Yarn of manmade staple fibres]

166

6401

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

167

6402

Other footwear with outer soles and uppers of rubber or plastics

168

6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

169

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

170

6405

Other footwear

171

6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

172

6501

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), 83[of felt [other than textile caps]]

173

6502

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed

174

6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

175

6505

190[Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed]

176

6506

Other headgear, whether or not lined or trimmed

177

6507

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

177A

191[6702

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit]

135[177B

6703

Wool or other animal hair or other textile materials, prepared for use in making wigs or the like

177C

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

177D

6801

Setts, curbstones and flagstones, of natural stone (except slate)

177E

6802

Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 290[except the items covered in Sl. No. 123 in Schedule I]

177F

6803

Worked slate and articles of slate or of agglomerated slate]

178

6804

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 

179

6805

Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up

180

6806

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69

135[180A

6807

Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)

180B

6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders

180C

6809

Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented]

181

6810

192[Articles of cement, of concrete or of artificial stone, whether or not reinforced]

182

6811

Articles of asbestos-cement, of cellulose fibre-cement or the like

135[182A

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

182B

6813

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials

182C

6814

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials

182D

6815

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ]

182E

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths]

183

6902

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths

184

6903

Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths

135[184A

6904

Ceramic flooring blocks, support or filler tiles and the like

184B

6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods]

185

6906

193[Ceramic pipes, conduits, guttering and pipe fittings]

135[185A

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics

185B

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods

185C

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures

185D

6914

Other ceramic articles]

84[186

6911

 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china]

85[187

6912

Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]

188

124[***]

 

189

7002

Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked

135[189A

7003

Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

189B

7004

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

189C

7005

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

189D

7006 00 00

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

189E

7007

Safety glass, consisting of toughened (tempered) or laminated glass

189F

7008

Multiple-walled insulating units of glass

189G

7009

Glass mirrors, whether or not framed, including rear-view mirrors]

190

7010

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

135[190A

7011

434[Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]]

191

7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

135[191A

7014

Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked]

192

7015

Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 

135[192A

7016

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms]

193

7017

Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated

194

7018

Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter

195

7019

435[Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)]

135[195A

7020

Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]]

196

7201

Pig iron and spiegeleisen in pigs, blocks or other primary forms

197

7202

Ferro-alloys

198

7203

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms

199

7204

Ferrous waste and scrap; remelting scrap ingots of iron or steel

200

7205

Granules and powders, of pig iron, spiegeleisen, iron or steel

201

7206

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)

202

7207

Semi-finished products of iron or non-alloy steel

203

7208 to 7212

All flat-rolled products of iron or non-alloy steel

204

7213 to 7215

All bars and rods, of iron or non-alloy steel

205

7216

Angles, shapes and sections of iron or non-alloy steel

206

7217

Wire of iron or non-alloy steel

207

7218

Stainless steel in ingots or other primary forms; semi-finished products of stainless steel

208

7219, 7220

All flat-rolled products of stainless steel

209

7221, 7222

All bars and rods, of stainless steel

210

7223

Wire of stainless steel

211

7224

Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel

212

7225, 7226

All flat-rolled products of other alloy steel

213

7227, 7228

All bars and rods of other alloy steel.

214

7229

Wire of other alloy steel

215

7301

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

216

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails

217

7303

Tubes, pipes and hollow profiles, of cast iron

218

7304

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

219

7305

Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel

220

7306

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

221

7307

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

222

7308

Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]

223

7309

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

224

7310

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

225

7311

Containers for compressed or liquefied gas, of iron or steel

226

7312

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

227

7313

Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel

467227A

Any Chapter

Specified actionable claim; Explanation:“specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of— (vii) betting;

(viii) casinos;

(ix) gambling;

(x) horse racing;

(xi) lottery; or

(xii) online money gaming;”;

468[228

7314

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel

229

7315

Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90]

230

7316

Anchors, grapnels and parts thereof, of iron or steel

231

7317

Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

232

7318

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel

233

7319

33[Sewing needles], knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included

234

7320

Springs and leaves for springs, of iron and steel

235

7321

194[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]]

135[235A

7322

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel]

236

7323

Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

257[236A

7323 9410

Ghamella

236B

7324

Sanitary ware and parts thereof, of iron and steel]

237

7325

195[Other cast articles of iron or steel]

238

7326

196[Other articles of iron or steel]

239

7401

Copper mattes; cement copper (precipitated copper)

240

7402

Unrefined copper; copper anodes for electrolytic refining

241

7403

Refined copper and copper alloys, unwrought

242

7404

Copper waste and scrap

243

7405

Master alloys of copper

244

7406

Copper powders and flakes

245

7407

Copper bars, rods and profiles

246

7408

Copper wire

247

7409

Copper plates, sheets and strip, of a thickness exceeding 34[0.12.5 mm]

248

7410

Copper foils

249

7411

Copper tubes and pipes

250

7412

Copper tube or pipe fittings (for example, couplings, elbows, sleeves)

251

7413

Stranded wires and cables

252

7415

Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper

135[252A

7418

All goods [other than table, kitchen or other household articles of copper; Utensils]]

253

197[7419

291[Other articles of copper [other than Brass Kerosene Pressure Stove]]

254

7501

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy

255

7502

Unwrought nickel

256

7503

Nickel waste and scrap

257

7504

Nickel powders and flakes

258

7505

Nickel bars, rods, profiles and wire

259

7506

Nickel plates, sheets, strip and foil

260

7507

Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

261

7508

Other articles of nickel

262

7601

198[Unwrought Aluminium]

263

7602

Aluminium waste and scrap

264

7603

Aluminium powders and flakes

265

7604

Aluminium bars, rods and profiles

266

7605

Aluminium wire

267

7606

Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm

268

7607

Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm

269

7608

Aluminium tubes and pipes

270

7609

Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

271

199[7610

Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures]

272

7611

Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

273

7612

Aluminium casks, drums, cans, boxes, etc.

274

7613

Aluminium containers for compressed or liquefied gas

275

7614

200[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]

135[275A

7615

All goods [other than table, kitchen or other household articles, of aluminium; Utensils]]

276

7616

Other articles of aluminium

277

7801

Unwrought lead

278

7802

Lead waste and scrap

279

7804

Lead plates, sheets, strip and foil; lead powders and flakes

280

7806

Other articles of lead (including sanitary fixtures and Indian lead seals)

281

7901

Unwrought zinc

282

7902

Zinc waste and scrap

283

7903

Zinc dust, powders and flakes

284

7904

Zinc bars, rods, profiles and wire

285

7905

Zinc plates, sheets, strip and foil

286

7907

Other articles of zinc including sanitary fixtures

287

8001

Unwrought tin

288

8002

Tin waste and scrap

289

8003

Tin bars, rods, profiles and wire

290

8007

Other articles of tin

291

8101 to 8112

Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes,  and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap

292

8113

Cermets and articles thereof, including waste and scrap

293

8202

Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)

294

8203

Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools

295

8204

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles

296

8205

Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks

297

8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

298

8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 

299

8208

Knives and cutting blades, for machines or for mechanical appliances

300

8209

Plates, sticks, tips and the like for tools, unmounted, of cermets

301

8210 00 00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink

135[301A

8212

Razors and razor blades (including razor blade blanks in strips)]

302

8213 00 00

Scissors, tailors' shears and similar shears, and blades therefor

135[302A

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]]

303

8301

Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal

303A

201[8302

Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal]

135[303B

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal

303C

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

303D

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal]

86[304

8306

 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal]

305

8307

Flexible tubing of base metal, with or without fittings

306

8308

Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal

307

8309

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal

135[307A

8310

Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405]

308

8311

Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

105[308A

84

Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

308B

84 or 85

Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]

309

8401

Nuclear reactors; machinery and apparatus for isotopes separation

310

8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers

311

8403

Central heating boilers other than those of heading 8402

312

8404

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

313

8405

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

314

8406

Steam turbines and other vapour turbines

315

8410

Hydraulic turbines, water wheels, and regulators therefor

316

8411

202[Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]]

317

8412

Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]

135[317A

8413

Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]

317B

8414

436[Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]]

318

8416

Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

319

8417

Industrial or laboratory furnaces and ovens, including incinerators, non-electric

292[319 A.

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415]

320

203[437[8419 [other than 8419 12]]

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]]

321

8420

293[Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]]

322

8421

Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases

323

8422 20 00, 8422 30 00, 8422 40 00, 35[8422 90] [other than 8422 11 00, 8422 19 00]

Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]

324

8423

204[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds]

325

8424

258[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]]

326

8425

Pulley tackle and hoists other than skip hoists; winches and capstans; jacks

327

8426

Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

135[327A

8427

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

327B

8428

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

327C

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

327D

8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers]

328

8431

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

329

8435

Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages

330

8438

438[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 or microbial fats or oils]

331

8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

332

8440

Book-binding machinery, including book-sewing machines

333

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

334

8442

Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

335

8443

206[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof]

336

8444

Machines for extruding, drawing, texturing or cutting man-made textile materials

337

8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing 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

338

8446

Weaving machines (looms)

339

8447

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

340

8448

Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

341

8449

Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

294[341 A.

8450

Household or laundry-type washing machines, including machines which both wash and dry]

342

8451

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

343

8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

344

8454

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries

345

8455

Metal-rolling mills and rolls therefor

346

8456

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes

347

8457

Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal

348

8458

Lathes (including turning centres) for removing metal

349

8459

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458

350

8460

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

351

8461

Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included

352

8462

439[Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above]

353

8463

Other machine-tools for working metal, or cermets, without removing material

354

8464

Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

355

8465

Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

356

8466

Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders,  self-opening dieheads,   dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand

357

8467

Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor

358

8468

Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances

359

8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

360

8471

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

361

8472

207[Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]]

362

8473

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472

363

8474

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

364

8475

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware

135[364A

8476

Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines]

365

8477

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter

135[365A

8478

Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]

366

8479

208[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]]

367

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

368

8481

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves

369

8482

Ball bearing, Roller Bearings

105[369A

8483

333[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)]

135[369B

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals]

440[369C

8485

Machines for Additive Manufacturing]

370

8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories

371

8487

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

372

8501

Electric motors and generators (excluding generating sets)

373

8502

Electric generating sets and rotary converters

374

8503

Parts suitable for use solely or principally with the machines of heading 8501 or 8502

375

8504

210[Electrical transformers, static converters (for example, rectifiers) and inductors 352[, other than charger or charging station for Electrically operated vehicles]]

376

8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads

135[376A

8506

Primary cells and primary batteries

295[376AA

8507 60 00

Lithium-ion Batteries

334[376AAA

8507

Lithium-ion accumulators (other than battery) including lithium-ion power bank]

376AB

8508

Vacuum cleaners

376AC

8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]

376AD

8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor]

376B

8512

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

376C

8513

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512]

377

8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss

378

8515

Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets

296[378A

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic 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]

379

8517

381[All goods]

380

8518

212[Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set]

135[380A

8519

Sound recording or reproducing apparatus]

381

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

135[381A

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521]

382

8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

441[382A

8524

Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]

442[383

8525 or 8806

Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]

135[383A

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

383B

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock]

297[383C

8528

Television set (including LCD or LED television) of screen size not exceeding 336[32 inches]]

384

8528

88[Computer monitors not exceeding 337[32 inches]], Set top Box for Television (TV)

135[384A

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

384B

8530

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)

384C

8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530]

385

8532

Electrical capacitors, fixed, variable or adjustable (pre-set)

386

8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors

387

8534 00 00

Printed Circuits

388

8535

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

135[388A

8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables

388B

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517]

389

8538

Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537

390

8539

443[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting Diode (LED) Light Sources]]

391

8540

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)

392

8541

444[Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals]

393

8542

Electronic integrated circuits

394

8543

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

395

8544

215[Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors]

396

8545

216[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes]

397

8546

Electrical insulators of any material

135[397A

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material]

398

445[8548 or 8549]

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

401[398A

8601

Rail locomotives powered from an external source of electricity or by electric accumulators.

398B

8602

Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.

398C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.

398D

8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles).

398E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).

398F

8606

Railway or tramway goods vans and wagons, not self-propelled.

398G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.

398H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.]

399

8609

Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]

243[399A

8702

Buses for use in public transport which exclusively run on Bio-fuels]

400

8703

364[Following motor vehicles of length not exceeding 4000 mm, namely: -

(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc

for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department]

401

8704

Refrigerated motor vehicles

298[401 A

8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)]

402

8708

Following parts of tractors namely:

a. Rear Tractor wheel rim,

b. tractor centre housing,

c. tractor housing transmission,

d. tractor support front axle

299[402 A

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles]

403

8715

Baby carriages and parts thereof

300[403 A

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]]

404

8801

Balloons and dirigibles, gliders and other non-powered aircraft

405

8804

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof

406

8805

Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof

407

8908 00 00

Vessels and other floating structures for breaking up

408

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

409

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]

217[410

9003

 Frames and mountings for spectacles, goggles or the like, and parts thereof]

411

9004

218[Spectacles [other than corrective]; goggles including those for correcting vision]

135[411A

9005

Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

411B

9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

411C

9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

411D

9008

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

411E

9010

Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens

411F

9011

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

411G

9012

Microscopes other than optical microscopes; diffraction apparatus

411H

9013

446[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]

411I

9014

Direction finding compasses; other navigational instruments and appliances

411J

9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]

412

9016

219[Balances of a sensitivity of 5 cg or better, with or without weights]

413

9017

Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter

135[413A

9022

447[Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those 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, 28 examinations or treatment tables, chairs and the like]

413B

9023

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses]

414

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

415

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

416

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

417

9027

Instruments and apparatus for physical or chemical analysis (for 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  

418

9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

419

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

420

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations

421

9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

422

9032

Automatic regulating or controlling instruments and apparatus

423

9033

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

135[423A

9101

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal

423B

9102

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101]

424

9103

Clocks with watch movements, excluding clocks of heading 9104

135[424A

9104

Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]

425

9105

Other clocks

135[425A

9106

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)

425B

9107

Time switches with clock or watch movement or with synchronous motor

425C

9108

Watch movements, complete and assembled]

426

9109

Clock movements, complete and assembled

427

9114

220[Other clock or watch parts]

428

9110

221[Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]

135[428A

9111

Watch cases and parts thereof]

429

9112

222[Clock cases and cases of a similar type for other goods of this chapter, and parts thereof]

135[429A

9113

Watch straps, watch bands and watch bracelets, and parts thereof

429B

9201

Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments

429C

9202

Other string musical instruments (for example, guitars, violins, harps)

429D

9205

Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs

429E

9206 00 00

Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)

429F

9207

Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)

429G

9208

Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments

429H

9209

Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds]

430

9301

Military weapons other than revolvers, pistols

431

9303

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)

432

9304

Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307

433

9305

Parts and accessories of articles of headings 9301 to 9304

434

9306

Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads

435

9307

Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

135[435A

9401 [other than 9401 10 00]

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]]

436

9402

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles

437

9403

223[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]

438

9404

224[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]]

135[438A

9405

448[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]]]

439

9406

Prefabricated buildings

440

9503

Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)

339[440A

9504

Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]]

135[338[440B]

9505

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes]

441

9506

225[Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]]

135[441A

9508

449[Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres]

441B

9602

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin]

442

9606 21 00, 9606 22 00, 9606 29, 9606 30

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks

443

9603 [other than 9603 10 00]

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]

444

9604 00 00

Hand sieves and hand riddles

445

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

365[446.

301[9607 20 00

Parts of slide fasteners]]

447

9608

402[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.]

448

9610 00 00

Boards, with writing or drawing surface, whether or not framed

135[448A

9611

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks]

449

9612

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

90[449A

9613

226[Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks]

302[449 AA

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations]

135[449B

9617

450[Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]

449C

9618

Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing]

450

9620 00 00

Monopods, bipods, tripods and similar articles

451

9801

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

(1) industrial plant,

(2) irrigation project,

(3) power project,

(4) mining project,

(5) project for the exploration for oil or other minerals, and

(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

452

9802

Laboratory chemicals

41[452A

4011 70 00

Tyre for tractors

452B

4013 90 49

Tube for tractor tyres

452C

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

452D

8413 81 90

Hydraulic Pumps for Tractors

452E

8708 10 10

Bumpers and parts thereof for tractors

452F

8708 30 00

Brakes assembly and its parts thereof for tractors

452G

8708 40 00

Gear boxes and parts thereof for tractors

452H

8708 50 00

Transaxles and its parts thereof for tractors

452I

8708 70 00

Road wheels and parts and accessories thereof for tractors

452J

8708 91 00

(i) Radiator assembly for tractors and parts thereof

(ii) Cooling system for tractor engine and parts thereof

452K

8708 92 00

Silencer assembly for tractors and parts thereof

452L

8708 93 00

Clutch assembly and its parts thereof for tractors

452M

8708 94 00

Steering wheels and its parts thereof for tractor

452N

8708 99 00

Hydraulic and its parts thereof for tractors

452O

8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.]

135[452P

Any Chapter

Permanent transfer of Intellectual Property (IP) right 405[in respect of Information Technology software]

348[452Q

Any chapter

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Union Territory Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Union Territory Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. __, dated 29th March, 2019

Explanation. For the purpose of this entry,–

(i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.]

453

Any Chapter

Goods which are not specified in Schedule I, II, IV, V or VI

 

 

Schedule V – 1.5%

 

S. No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

 

(1)

(2)

(3)

1

7101

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport

260[2.  

7102

Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]

368[3.  

7104

Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]

367[4.  

7103

261[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]]”

5

7105

Dust and powder of natural or synthetic precious or semi-precious stones

6

7106

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form

7

7107

Base metals clad with silver, not further worked than semi-manufactured

8

7108

Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form

9

7109

Base metals or silver, clad with gold, not further worked than semimanufactured

10

7110

Platinum, unwrought or in semi-manufactured forms, or in powder form  

11

7111

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured

12

7112

Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

13

7113

Articles of jewellery and parts thereof, of precious metal or 241[of metal clad with precious metal 263[other than bangles of lac/shellac]

14

7114

Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal

15

7115

Other articles of precious metal or of metal clad with precious metal

16

7116

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

17

7117

264[Imitation jewellery [other than bangles of lac/shellac]]

18

7118

Coin

 

 

Schedule VI – 0.125%

 

S. No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1

7102

265[All goods]

2

7103

369[precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport]

370[2A

7103

Precious stones (other than diamonds), ungraded precious stones (other than diamonds)]”

3

 

7104

 

371[Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport]

 

372[4

7104

Synthetic or reconstructed precious stones]

 

Explanation. – For the purposes of this Schedule,-

 

  1. The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.

 

102[(ii)  (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

 

242[(b) The phrase “registered brand name” means,-

 

  1. a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
  2. brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
  3. a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]

 

  1.  “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

  1. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

 

  1. 469[ The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts]

 

2. This notification shall come into force with effect from the 1st day of July, 2017.

 

103[ANNEXURE

 

For foregoing an actionable claim or enforceable right on a brand name,-

 

 (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional officer of Union Territory Tax, as the case maybe that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

 

(b) The person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.]

 

105[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional officer of Union Territory tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

 

 

 

[F.No.354/117/2017-TRU]

 

 

(Mohit Tewari)

Under Secretary to the Government of India

 

 

Notes:

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1

Inserted

18/2017- Union Territory Tax (Rate) dated June 30, 2017

July 01, 2017

----

----

2

Omitted

18/2017- Union Territory Tax (Rate) dated June 30, 2017

July 01, 2017

----

----

3

Corrected

Corrigendum dated June 30, 2017

June 28, 2017

Before it was read as "30"

----

4

Corrected

Corrigendum dated June 30, 2017

June 28, 2017

Before it was read as "other than those"

----

5

Corrected

Corrigendum dated June 30, 2017

June 28, 2017

Before it was read as "goggles and the like, corrective, protective or other"

----

6

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as "Coffee, whether or not roasted or decaffeinated”

----

7

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as "New Entry"

----

8

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as “2710 19 00”

----

9

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as “84 or 85”

----

10

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as "New Entry"

----

11

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as “2202 90 10”,

----

12

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as “2202 90 20”

----

13

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as “2202 90 90”

----

14

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as “2202 90 30”

----

15

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as “2202 90 90”

----

16

Corrected

Corrigendum dated July 12, 2017

June 28, 2017

Before it was read as "New Entry"

----

17

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “1106 10 90”

----

18

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “1106 10 90”

----

19

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “1702”

----

20

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “Palmyra sugar”

----

21

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “Agarbatti”

----

22

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “saima”

----

23

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “gotasitara”

----

24

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “glzal”

----

25

Inserted

Corrigendum dated July 27, 2017

June 28, 2017

----

----

26

Inserted

Corrigendum dated July 27, 2017

June 28, 2017

----

----

27

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “Dates”

----

28

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “serial number 1(f)”

----

29

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “3302”

----

30

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “heading 9208”

----

31

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “(Fountain pen ink and Ball pen ink)”

----

32

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “Artificial fur and articles thereof”

----

33

Omitted

Corrigendum dated July 27, 2017

June 28, 2017

----

----

34

Omitted

Corrigendum dated July 27, 2017

June 28, 2017

----

----

35

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “8522 90”

----

36

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “Optical Fiber”

----

37

Omitted

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “and other pens”

----

38

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “optical fibres optical fibres, bundles or cables”

----

39

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as,  “Optical Fiber”

----

40

Corrected

Corrigendum dated July 27, 2017

June 28, 2017

Before it was read as, “Video games consoles and Machines”

----

41

Inserted

19/2017- Union Territory Tax (Rate) dated August 8, 2017

August 8, 2017

----

----

42

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “put up in unit container and bearing a registered brand name”

----

43 To 45

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

46 To 47

Omitted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

48

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”

----

49

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “21[Agarbatti, lobhan]”

----

50

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

51

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “kites”

----

52 To 55

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

56

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as,
“260. 9603 10 00 Broomsticks”

----

57

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

58

Omitted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

59

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “dried fruits of Chapter 8”

----

60

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi”

----

61

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “ready for consumption form”

----

62

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, ““put up in unit container and bearing a registered brand name”

----

63

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “agarbattis”

----

64 To 66

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

67

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “similar documents of title”

----

68

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806”

----

69

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

efore it was rad as, “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles”

----

70 To 77

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

78

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “Diabetic foods; [other than Namkeens”

----

79

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before was read as, “Plastic Tarpaulin”

----

80

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

81

Omitted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

82

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “Braille paper”

----

83

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as “of felt”

----

84 To 86

Omitted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

87

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “other than fire extinguishers, whether or not charged”

----

88

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “Computer monitors not exceeding 17 inches”

----

89

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “Coir mattresses, cotton pillows, mattress and quilts”

----

90

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

91

Omitted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

92

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “plastic tarpaulins”

----

93

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “plastic tarpaulins”

----

94

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “of Other calcareous stone”

----

95 To 96

Omitted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

97

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “other than computer monitors not exceeding 17 inches”

----

98

Omitted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

99

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “other than flints and wicks”

----

100

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”

----

101

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted”

----

102

Substituted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

Before it was read as, “The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.”

----

103

Inserted

27/2017- Union Territory Tax (Rate) dated September 22, 2017

September 22, 2017

----

----

104

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "0802"

----

105

Inserted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

106

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "Kerosene PDS"

----

107

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

108

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "5705"

----

109

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, " 27[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried"

----

110

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, " 59[dried fruits of Chapter 8 [other than tamarind, dried]]"

----

111

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "Namkeens, bhujia, mixture, chabena and   similar edible preparations in 61[ready for consumption form (other than roasted gram)]"

----

112,113

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

114

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

 Before it was read as, "other than pizza bread"

----

115

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "preparations in ready for consumption form]"

----

116

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)"

----

117

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

118

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, 'Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom"

----

119

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

120

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "All synthetic filament yarn such as nylon, polyester, acrylic, etc."

----

121

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "All artificial filament yarn such as viscose rayon, Cuprammonium, etc."

----

123,124

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

125

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "pans or in similar forms or packings"

----

126

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

127

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "including waste and scrap"

----

128

Substituted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

Before it was read as, "Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, 94[of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]]"

----

129,130

Omitted

34/2017- Union Territory Tax (Rate) dated October 13, 2017

October 13, 2017

----

----

131

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as,

1

303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

----

132

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as,

 

2

304

Fish fillets and other fish meat (whether or not minced), frozen

 

 

----

133

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

134

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked."

----

135

Inserted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

136

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets"

----

137

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Cashew nuts, whether or not shelled or peeled"

----

138,139

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

140

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read-

 

72

1210

Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin

 

 

----

141

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read-

78

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]

Vegetable 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]

 

 

----

142

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

143

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as," 20[Palmyra sugar, mishri, batasha, bura]"

----

144

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as-

111

2503[except 2503 00 10]

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]

 

 

----

145

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as-

189

4016

Toy balloons made of natural rubber latex

 

 

----

146

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as-

224

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ? 1000 per piece

 

 

----

147

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "E-waste                                    Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational]"

----

148

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read-

55[259A

9601

Worked corals other than articles of coral]

 

 

----

149

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

150

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read-

11

210

Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers

----

151

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 

----

152

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Yeasts and prepared baking powders"

 

----

153

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read-

44

2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]

Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning

 

 

----

154

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

155

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

70

3215

Fountain pen ink

----

156,157

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 ----

----

158

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

89

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

90

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

 

 

----

159,160

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

161

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

171

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ? 1000 per piece

 

 

----

162

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, “Fly ash bricks”

----

163

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Sewing machines"

 

----

164

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

215

9002

Intraocular lens

----

165

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body"

----

166 to 168

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

169

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]"

----

170

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

13

1901

Preparations suitable for infants or young children, put up for retail sale

 

 

----

171

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

172

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

16

1905 [other than 1905 32 11, 1905 90 40]

All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [114[other than pizza bread, khakhra, plain chapatti or roti], Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

----

173

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 ----

----

174

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 78[Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and   similar edible 115[preparations in ready for consumption form, khakhra]"

----

175

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

176

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste"

----

177

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste"

----

178

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry"

----

179

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Poster colour]"

 

----

180

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 ----

----

181

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

58

3304 20 00

Kajal pencil sticks

----

182

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

59

3305 9011, 3305 90 19

Hair oil

----

183

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

60

3306 10 20

Dentifices - Toothpaste

----

184

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

61

3401 [except 340130]

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap

 

 

----

185

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "PVC Belt Conveyor, 79[Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats]"

----

186

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

80[123A

4016

Rice rubber rolls for paddy de-husking machine]

 

 

----

187

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "School satchels and bags other than of leather or composition leather"

 

----

188

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

189

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "32[Artificial fur other than articles thereof]"

----

190

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed"

----

191

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as-
105[177A  6802 All goods other than:-

(i) all goods of marble and granite;

(ii)Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]

 

----

192

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Pre cast Concrete Pipes"

----

193

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Salt Glazed Stone Ware Pipes"

----

194

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Salt Glazed Stone Ware Pipes"

----

195

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Salt Glazed Stone Ware Pipes"

----

196

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal"

----

197

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as
253. 7419 91 00 Metal castings

----

198

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods"

 

----

199

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

271

7610 [Except 7610 10 00]

Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures

 

 

----

200

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Stranded wires and cables"

 

----

201

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

105[303A

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal]

 

 

----

202

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Turbo-jets, turbo-propellers and other gas turbines - turbo-jets"

 

----

203

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as-

320

8419 20

Medical, surgical or laboratory sterilisers

----

204

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]"

----

205

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]"

----

206

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]"

----

207

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as, "Perforating or stapling machines (staplers), pencil sharpening machines"

----

208

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]"

----

209

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Plain shaft bearings]"

----

210

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)"

----

211

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528"

----

212

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;"

----

213

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Closed-circuit television (CCTV)"

----

214

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Electrical Filaments or discharge lamps"

----

215

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as, "Winding Wires; Coaxial cables; 36[Optical Fibre Cable]"

----

216

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Carbon electrodes"

----

217

Omitted

 

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

218

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Spectacles [other than corrective]; 5[***]"

----

219

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]"

----

220

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Other clock parts"

----

221

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as, "Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements"

----

222

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Clock cases, and parts thereof"

----

223

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Bamboo furniture"

----

224

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 Before it was read as, "89[Coir mattresses, cotton pillows and mattresses]"

----

225

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Swimming pools and padding pools"

----

226

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Kitchen gas lighters]"

----

227

Omitted

 

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Kitchen gas lighters]"

----

228

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "and Rear Tractor tyres]"

----

229

Omitted

 

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

 ----

----

230

Substituted

 

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Spark-ignition reciprocating or rotary internal combustion piston engine"

----

231,'232

Omitted

 

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

233

Substituted

 

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 130[***]; 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)"

 

----

234,'235

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

236

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]"

 

----

237,'238,239

Omitted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

----

----

240

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "-"

----

241

Substituted

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "-"

----

242

Substituted

 

41/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as, "(b) The phrase “registered brand name” means,-                                                     (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;

(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.]"

----

243

Inserted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

----

----

244

Omitted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

----

----

245

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as,  "Grass, leaf or reed or fibre products, including mats, pouches, wallets."

----

246

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "Corduroy fabrics"

----

247

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

 Before it was read as, "6309"

----

248

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "28"

----

249

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "29"

----

250

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as,

66[99A

4419

Tableware and Kitchenware of wood]

 

 

----

251,252

Omitted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

----

----

253

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "68[Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806]"

----

254

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "groundnut sweets and gajak"

----

255

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "Preparations for use on the hair"

----

256

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as-

99

3826

Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals

 

 

----

257

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as,

135[236A

7324

Sanitary ware and parts thereof, of iron and steel]

 

 

----

258

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "205[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]]"

----

259

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

 Before it was read as, "Motor vehicles for the transport of ten or more persons, including the driver"

----

260

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

 Before it was read as-

2.  

7102

Diamonds, whether or not worked, but not mounted or set [100[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]]

 

 

----

261

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]"

----

262

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]"

----

263

Omitted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

----

----

264

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "Imitation jewellery"

----

265

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "101[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]"

----

266

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped"

----

267

Substituted

06/2018- Union Territory Tax (Rate) dated January 25, 2018

January 01, 2018

Before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped"

----

268

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

 

----

----

269

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as

2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]

----

270,271

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

272

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "Coir mats, matting and floor covering"

----

273

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "246[Corduroy fabrics, velvet fabrics]"

----

274

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, 61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ? 1000 per piece

----

275

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "500"

----

276

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "Biomass briquettes]"

----

277

Omitted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

278,279

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

280

Omitted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

281

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

282

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

 Before it was read as-

75[195A

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers.]

 

 

 

----

283,284

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

285

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

 Before it was read as-

9619

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 

 

 

----

286 , 287,288, 289, 290

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

291

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "Other articles of copper]"

----

292

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

293

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "Calendering or other rolling machines, other than for metals or glass, and cylinders therefor"

----

294 to 300

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

301

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

 Before it was read as-

9607

Slide fasteners and parts thereof

 

 

----

302

Inserted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

303,304,305

Omitted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

306

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "Electric accumulators, including separators therefor, whether or not rectangular (including square)"

----

307,308

Omitted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

309

Substituted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

Before it was read as, "[97[ other than computer monitors not exceeding 20 inches]] 135[; and set top box for television]"

----

310 To 313

Omitted

18/2018- Union Territory Tax (Rate) dated July 26, 2018

July 27, 2018

----

----

314

Omitted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

315

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

316

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “198A”

----

317

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

318

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “146[63 [other than 6309]”

----

319

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “Footwear having a retail sale price not exceeding ? 275[1000] per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.”

----

320

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

 Before it was read as-

“135[225A

6815

Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content]”

----

321

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

322

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

 Before it was read as "243A"

----

323,324

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

325

Omitted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

326

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “171A”

----

327

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

328,329

Omitted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

 

----

330

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “121A”

----

331

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

332

Omitted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

333

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “209[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]”

----

334,335

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

336

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “68 cm”

----

337

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “20 inches”

----

338

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “440A”

----

339

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

340,341

Omitted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

342

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

343

Omitted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

344

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

Before it was read as “20 inches”, “68 cm”

----

345

Substituted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

 Before it was read as-

“174.

8714

Parts and accessories of vehicles of headings 8711 and 8713”

----

346

Omitted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

347

Inserted

24/2018- Union Territory Tax (Rate) dated December 31, 2018

January 01, 2019

----

----

348

Inserted

8/2019- Union Territory Tax (Rate) dated March 29, 2019

April 01, 2019

----

----

349,350

Inserted

12/2019- Union Territory Tax (Rate) dated July 31, 2019

August 01, 2019

----

----

351

Omitted

12/2019- Union Territory Tax (Rate) dated July 31, 2019

August 01, 2019

----

----

352

Inserted

12/2019- Union Territory Tax (Rate) dated July 31, 2019

August 01, 2019

----

----

353

Omitted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

354

Inserted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

355

Substituted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

Before it was read as, “318[63 [other than 6305 32 00, 6309]]”

----

356

Inserted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

357

Omitted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

358

Inserted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

359

Omitted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

360 to 363

Inserted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

364

Substituted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

Before it was read as Cars for physically handicapped persons, subject to the following conditions:

a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.”

----

365

Omitted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

366

Inserted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

367,368

Omitted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

369

Substituted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

Before it was read as “266[Semi-precious stones, unworked or simply sawn or roughly shaped]”

----

370

Omitted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

371

Substituted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

Before it was read as

“267[Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped]”

----

372

Omitted

14/2019- Union Territory Tax (Rate) dated September 30, 2019

October 01, 2019

----

----

373

Omitted

27/2019- Union Territory Tax (Rate) dated December 30, 2019

January 01, 2020

----

----

374

Inserted

27/2019- Union Territory Tax (Rate) dated December 30, 2019

January 01, 2020

----

----

375

Omitted

1/2020- Union Territory Tax (Rate) dated February 21, 2020

March 01, 2020

----

----

376

Substituted

1/2020- Union Territory Tax (Rate) dated February 21, 2020

March 01, 2020

 Before it was read as-

“215.

9504

40[Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]]”

 

 

----

377

Omitted

3/2020- Union Territory Tax (Rate) dated March 25, 2020

March 01, 2020

----

----

378

Inserted

3/2020- Union Territory Tax (Rate) dated March 25, 2020

March 01, 2020

----

----

379,380

Omitted

3/2020- Union Territory Tax (Rate) dated March 25, 2020

March 01, 2020

----

----

381

Substituted

3/2020- Union Territory Tax (Rate) dated March 25, 2020

March 01, 2020

Before it was read as

"211[Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]]"

----

382

Substituted

1/2021- Union Territory Tax (Rate) dated June 02, 2021

June 02, 2021

Before it was read as "4016 or 9503"

----

383

Inserted

1/2021- Union Territory Tax (Rate) dated June 02, 2021

June 02, 2021

----

----

384

Inserted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

385

Omitted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

386

Inserted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

387,388

Omitted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

389,390

Inserted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

391

Substituted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

Before it was read as "Bio-diesel"

----

392,393

Omitted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

394

Inserted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

395,396

Omitted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

397,398

Inserted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

399

Substituted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

 Before it was read as-

 

"135[153A

4819 20

Cartons, boxes and cases of non-corrugated paper or paper board]"

 

 

----

400,401

Inserted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

402

Substituted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

Before it was read as "Fountain pens, stylograph pens 37[***]"

----

403

Inserted

8/2021- Union Territory Tax (Rate) dated September 30, 2021

October 01, 2021

----

----

404,405

Omitted

13/2021- Union Territory Tax (Rate) dated October 27, 2021

October 27, 2021

----

----

406

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “0303, 0304, 0305, 0306, 0307,  0308”

----

407

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa”

----

408

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Edible products of animal origin, not elsewhere specified or included”

----

409

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.”

----

410

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“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 48[***]”

----

411

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

2518 10 dolomite, Not calcined or sintered”

----

412

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

386[186A 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]”

----

413

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “8419 19”

----

414

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

 Before it was read as-

“244.

8802

Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.”

 

 

----

415

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“8803” & “Parts of goods of heading 8802”

----

416

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “9405 50 31”

----

417

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]”

----

418

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

----

419

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Edible mixtures or preparations of  animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516”

----

420

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included”

----

421

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Sausages and similar products, of meat, meat offal or blood; food preparations based on these products”

----

422

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Other prepared or preserved meat, meat offal or blood”

----

423

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.”

----

424

Inserted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

----

----

425

Omitted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

----

----

426

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Carpets and other textile floor coverings, tufted, whether or not made up”

----

427

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “7419 99 30”

----

428

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “7419 99 30”

----

429

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdecorated manufactured articles; collages and similar decorative plaques”

----

430

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

 Before it was read as-

5[26A

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

26B

2516 12 00

Granite, other than blocks]

397[26C

2601

Iron ores and concentrates, including roasted iron pyrites.

26D

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

26E

2603

Copper ores and concentrates.

26F

2604

Nickel ores and concentrates.

26G

2605

Cobalt ores and concentrates.

26H

2606

Aluminium ores and concentrates.

26I

2607

Lead ores and concentrates.

26J

2608

Zinc ores and concentrates.

26K

2609

Tin ores and concentrates.

26L

2610

Chromium ores and concentrates.]

 

 

----

431

Omitted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

----

----

432

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators”

----

433

Inserted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

----

----

434

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like”

----

435

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)”

----

436

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as,  “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]”

----

437

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “8419”

----

438

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“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”

----

439

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above”

----

440,441

Inserted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

----

----

442

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

 Before it was read as-

383

8525

213[Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras 335[digital cameras and video camera recorders] [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]]”

----

443

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“214[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]”

----

444

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo- electric crystals”

----

445

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “8548”

----

446

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter”

----

447

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like”

----

448

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]”

----

449

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]”

----

450

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as

“Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners”

----

451

Inserted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

----

----

452

Substituted

18/2021- Union Territory Tax (Rate) dated December 28, 2021

January 01,2020

Before it was read as “8802”

----

453

Omitted

21/2021- Union Territory Tax (Rate) dated December 31, 2021

January 01,2022

 

----

454

Inserted

21/2021- Union Territory Tax (Rate) dated December 31, 2021

January 01,2022

----

----

455

Ommitted

01/2022-Union Territory Tax (Rate) dated March 31, 2022

April 01,2022

----

----

456

Inserted

01/2022-Union Territory Tax (Rate) dated March 31, 2022

April 01,2022

----

----

457

Substiuted

12/2022-Union Territory Tax (Rate) dated December 30, 2022

January 01, 2023

Before it was read as-

268[102 A

2207

Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]

----

458

Substiuted

12/2022-Union Territory Tax (Rate) dated December 30, 2022

January 01, 2023

Before it was read as "Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]"

 

459

Substiuted

12/2022-Union Territory Tax (Rate) dated December 30, 2022

January 01, 2023

Before it was read as "Fruit pulp or fruit juice based drinks"

 

460

Substiuted

12/2022-Union Territory Tax (Rate) dated December 30, 2022

January 01, 2023

Before it was read as "Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners"

 

461

Substiuted

12/2022-Union Territory Tax (Rate) dated December 30, 2022

January 01, 2023

Before it was read as "Ethyl alcohol and other spirits, denatured, of any strength 286[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]"

 

462

Inserted

03/2023- Union Territory Tax (Rate) dated Febraury 28, 2023

March 01, 2023.  

 

----

----

463

Substituted

03/2023- Union Territory Tax (Rate) dated Febraury 28, 2023

March 01, 2023

----

----

464

Inserted

09/2023- Union Territory Tax (Rate) dated July 26,2023

July 27, 2023

----

----

465

Substituted

09/2023- Union Territory Tax (Rate) dated July 26,2023

July 27, 2023

Before it was read as "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; 113[such as Real zari thread (gold) and silver thread, combined with textile thread),] Imitation zari thread"

 

466

Substituted

09/2023- Union Territory Tax (Rate) dated July 26,2023

July 27, 2023

Before it was read as "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel"

----

467

Inserted

11/2023- Union Territory Tax (Rate) dated September 29, 2023

October 1, 2023

----

----

468

Omitted

11/2023- Union Territory Tax (Rate) dated September 29, 2023

October 1, 2023

----

 

469

Inserted

11/2023- Union Territory Tax (Rate) dated September 29, 2023

October 1, 2023

----

 

470

Inserted

17/2023- Union Territory Tax (Rate) dated October 19, 2023

October 20, 2023

----

 

471

Substituted

17/2023- Union Territory Tax (Rate) dated October 19, 2023

October 20, 2023

Before it was read as- of heading 1905

 

472

Substituted

1/2024- Union Territory Tax (Rate) dated January 3rd, 2024

January 4th , 2024

Before it was read as

2711 12 00, 2711 13 00, 8[2711 19 00]

 

473

Substituted

1/2024- Union Territory Tax (Rate) dated January 3rd, 2024

January 4th , 2024

Before it was read as

2711 12 00 2711 13 00, 2711 19 00