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GST HSN - SAC Code & Rates for Products & Services List

What is HSN Code?


HSN code stands for “Harmonized System of Nomenclature”. This system has been introduced for the systematic classification of goods all over the world. HSN code is a 6-digit uniform code that classifies 5000+ products and is accepted worldwide. It was developed by the World Customs Organization (WCO) and it came into effect from 1988.

How does HSN code work?

It has about 5,000 commodity groups, each identified by a six-digit code, arranged in a legal and logical structure.

It is supported by well-defined rules to achieve uniform classification.

Why is HSN important?

The main purpose of HSN is to classify goods from all over the World in a systematic and logical manner.

This brings in a uniform classification of goods and facilitates international trade.

HSN Worldwide

The HSN system is used by more than 200 countries and economies for reasons such as:

  • Uniform classification
  • Base for their Customs tariffs
  • Collection of international trade statistics

Over 98% of the merchandise in international trade is classified in terms of the HSN.


Harmonized System of Nomenclature number for each commodity is accepted by most of the countries.

The HSN number remains same for almost all goods. However, HSN number used in some of the countries varies little,

based on the nature of goods classified.

HSN in India

India is a member of World Customs Organization(WCO) since 1971.

It was originally using 6-digit HSN codes to classify commodities for Customs and Central Excise,

Later Customs and Central Excise added two more digits to make the codes more precise, resulting in an 8 digit classification.

Understanding the HSN Code

The HSN structure contains 21 sections, with 99 Chapters, about 1,244 headings, and 5,224 subheadings.

  • Each Section is divided into Chapters. Each Chapter is divided into Headings. Each Heading is divided into Sub Headings.
  • Section and Chapter titles describe broad categories of goods, while headings and subheadings describe products in detail.

For example:

Handkerchiefs made of Textile matters 62.13.90

  • First two digits (62) represent the chapter number for Articles of apparel and clothing accessories, not knitted or crocheted.
  • Next two digits (13) represent the heading number for handkerchiefs.
  • Finally, last two digits (90) is the product code for handkerchiefs made of other textile materials.

India has 2 more digits for a deeper classification.

If the handkerchiefs are made from a man-made fibre, then the HSN code is 62.13.90.10.

If the handkerchiefs are made from silk or waste from silk., then the HSN code is 62.13.90.90.

Services Accounting Code (SAC) in GST

Like goods, services are also classified uniformly for recognition, measurement and taxation.

Codes for services are called Services Accounting Code or SAC.

For example:

Legal documentation and certification services concerning patents, copyrights and other intellectual property rights-- 998213

  • The first two digits are same for all services i.e. 99
  • The next two digits (82) represent the major nature of service, in this case, legal services
  • The last two digits (13) represent detailed nature of service, i.e., legal documentation for patents etc.

HSN in GST

HSN codes to be declared

Turnover
No. of digits of HSN to be declared
Upto 1.5 crore
0
1.5 crore- 5 crore
2
More than 5 crore
4
  • These HSN codes must be declared in every tax invoice issued by the taxpayer under GST.
  • The turnover for previous year will be considered as a basis to find out number of HSN digits to be used.

All 8 digits of HSN code is mandatory in case of export and imports under the GST.

Why is HSN important under GST?

The purpose of HSN codes is to make GST systematic and globally accepted.

HSN codes will remove the need to upload the detailed description of the goods. This will save time and make filing easier since GST returns are automated.

A dealer or a service provider must provide HSN/SAC wise summary of sales in his GSTR-1 if his turnover falls in above slabs.

12. HSN - wise summary of outward supplies
SectionsHSN Code List for
Section 1Live Animals, Animal Products
Section 2Vegetable Products
Section 3Animal or Vegetable Fats and Oils and their cleavage products, prepared edible fats, Animal or Vegetable waxes
Section 4Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes
Section 5Mineral Products
Section 6Product of the chemicals or allied Industries
Section 7Plastics and articles thereof, Rubber and articles thereof
Section 8Raw hides and skins, Leather, Furskins and articles thereof, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut ( other than silk-worm gut )
Section 9Wood and articles of wood, Wood charcoal, Cork and articles of cork, Manufacturers of straw, of Esparto or of other Plaiting Materials, Basketwork and Wickerwork
Section 10Pulp of wood or of other Fibrous Cellulosic Material, Recovered ( Waste and scrap ) paper or paperboard, paper and paperboard and articles thereof
Section 11Textile and textile articles
Section 12Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, seat-sticks, whips, riding-crops and parts thereof, Prepared feathers and articles made therewith, Artificial flowers, Articles of human hair
Section 13Articles of stone, plaster, cement, asbestos, mica, or similar materials, ceramic products, glass and glassware
Section 14Natural or cultured pearls, Precious or semi-precious stones, precious metals, Metal clad with precious metal, and articles thereof, Imitation Jewellery, Coins
Section 15Base Metals and articles of Base Metal
Section 16Machinery and mechanical appliances, electrical equipment, parts thereof, sound recorders and reproducers, television image and souch recorders and reproducers, and Parts and Accessories of such article
Section 17Vehicles, Aircraft, Vessels and Associated Transport Equipment
Section 18Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus, clocks and watches, musical instruments, parts and accessories thereof
Section 19Arms and ammunition, parts and accessories thereof
Section 20Miscellaneous Manufactured Articles
Section 21Works of art, Collectors' Pieces and antiques

​SAC (Services Accounting Codes) List & GST Rates on Services


SAC codes (Full form: Services Accounting Code) are codes issued by CBEC to uniformly classify each services under GST. Each service has a unique SAC. These SAC codes can be used in invoices created by you for the services you delivered.

In the following SAC code list, you will find all the SAC codes and applicable GST rates on them. This will help you know the right GST rate you should be charging in your invoices. For your ease we have also included a column named “Also Check” where you can check whether certain different SAC need to be used for your services. This SAC code list and GST on services list has been updated on 10th November 2017 after 23rd GST Council meeting.


Disclaimer: Rates given below are updated as per 31st GST council meeting held on 22nd December 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, please check the "Effective from" date. If you need to check a rate before "Effective from", please check on government website.

Chapter / Section / HeadingDescription of ServiceCGST
Rate(%)
SGST/UTGST
Rate(%)
IGST
Rate(%)
Condition
Chapter 99All Services
Section 5Construction Services
Heading 9954
(Construction services)
(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
0.750.751.5Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,-
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.


Heading 9954
(Construction services)
(ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
3.753.757.5
Heading 9954
(Construction services)
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
3.753.757.5
Heading 9954
(Construction services)
(ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
0.750.751.5
Heading 9954
(Construction services)
(id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
3.753.757.5
Heading 9954
(Construction services)
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
6612Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;
Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;
Heading 9954
(Construction services)
(if) Construction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
9918Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;
Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;
Heading 9954
(Construction services)
(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
0.750.751.5Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,-
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter.

Heading 9954
(Construction services)
(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and ServicesTax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, -
(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
6612Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be;
Heading 9954
(Construction services)
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of:
6612-
Heading 9954
(Construction services)
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) railways, including monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government;
6612-
Heading 9954
(Construction services)
(va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein,6612Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project;
Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the 
Heading 9954
(Construction services)
(vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii)a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
Explanation. - For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.
6612Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
Heading 9954
(Construction services)
(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.2.52.55Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
Heading 9954
(Construction services)
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.6612-
Heading 9954
(Construction services)
(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.6612Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
Heading 9954
(Construction services)
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.2.52.55Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
Heading 9954
(Construction services)
(xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.2.52.55Provided that credit of input tax charged on goods and services has not been taken
[Please refer to Explanation no. (iv)].
Heading 9954
(Construction services)
(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi) above.
Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.
9918-
Section 6Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
Heading 9961Services in wholesale trade.
Explanation-This service does not include sale or purchase of goods but includes:
– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission
– Services of electronic whole sale agents and brokers,
– Services of whole sale auctioning houses.
9918-
Heading 9962Services in retail trade.
Explanation- This service does not include sale or purchase of goods.
9918-
Heading 9963
(Accommodation, food and beverage services)
“(i) Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent.6612
Heading 9963
(Accommodation, food and beverage services)
(ii) Supply of „restaurant service‟ other than at „specified premises‟2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
Heading 9963
(Accommodation, food and beverage services)
(iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
Heading 9963
(Accommodation, food and beverage services)
(iv) Supply of „outdoor catering‟, at premises other than „specified premises‟ provided by any person other than-
(a) suppliers providing „hotel accommodation‟ at „specified premises‟, or
(b) suppliers located in „specified premises‟.
2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
Heading 9963
(Accommodation, food and beverage services)
(v) Composite supply of „outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than „specified premises‟ provided by any person other than-
(a) suppliers providing „hotel accommodation‟ at „specified premises‟, or
(b) suppliers located in „specified premises‟.
2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
Heading 9963
(Accommodation, food and beverage services)
(vi) Accommodation, food and beverage services other than (i) to (v) above9918
Heading 9963
(Accommodation, food and beverage services)
Explanation:
(a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry.
(b) This entry covers supply of "restaurant service" at "specified premises"
(c) This entry covers supply of "hotel accommodation" having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
(d) This entry covers supply of "outdoor catering", provided by suppliers providing "hotel accommodation" at "specified premises", or suppliers located in "specified premises".
(e) This entry covers composite supply of "outdoor catering" together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing "hotel accommodation" at "specified premises", or suppliers located in „specified premises
Heading 9964
(Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.2.52.55Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
Heading 9964
(Passenger transport services)
(ii) Transport of passengers, with or without accompanied belongings by-
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
2.52.55Provided that credit of input tax charged on goods and services usedin supplying the service has not been taken
[Please refer to Explanation no. (iv)]
Heading 9964
(Passenger transport services)
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.2.52.55Provided that credit of input tax charged on goods used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
Heading 9964
(Passenger transport services)
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.2.52.55Provided that credit of input tax charged on goods used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
Heading 9964
(Passenger transport services)
(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.2.52.55Provided that credit of input tax charged on goods used in supplying the service has not been taken
[Please refer to clause (iv) of paragraph 4 relating to Explanation]
Heading 9964
(Passenger transport services)
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.6612-
Heading 9964
(Passenger transport services)
(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.2.52.55Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)]
Heading 9964
(Passenger transport services)
(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.6612-
Heading 9964
(Passenger transport services)
(vii) Passenger transport services other than (i), (ii) (iii), (iv), (iva), (v) and (vi) above.9918-
Heading 9965
(Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).2.52.55Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
Heading 9965
(Goods transport services)
(ii) Transport of goods in a vessel.2.52.55Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
Heading 9965
(Goods transport services)
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]
Heading 9965
(Goods transport services)
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
6612Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.
Heading 9965
(Goods transport services)
(iv) Transport of goods in containers by rail by any person other than Indian Railways.6612-
Heading 9965
(Goods transport services)
(v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
Heading 9965
(Goods transport services)
(vi) Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.

Explanation 2.-
Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.
6612-
Heading 9965
(Goods transport services)
(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above9918-
Heading 9966
(Rental services of transport vehicles)
(i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.2.52.55Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)]
Heading 9966
(Rental services of transport vehicles with operators)
(i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.6612-
Heading 9966
(Rental services of transport vehicles with operators)
(ii) Time charter of vessels for transport of goods.2.52.55Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken
Heading 9966
(Rental services of transport vehicles with operators)
(iii) Rental services of transport vehicles with operators, other than (i) and (ii) above.9918-
Heading 9967
(Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
Heading 9967
(Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
6612Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.
Heading 9967
(Supporting services in transport)
(ii) Supporting services in transport other than (i) above.9918-
Heading 9968Postal and courier services.9918-
Heading 9969Electricity, gas, water and other distribution services.9918-
Section 7Financial and related services; real estate services; and rental and leasing services.
Heading 9971
(Financial and related services)
(i) Services provided by a foreman of a chit fund in relation to chit.
Explanation.-

(a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;
(b)“foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
6612Provided that credit of input tax charged on goods used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
Heading 9971
(Financial and related services)
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods-
Heading 9971
(Financial and related services)
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods-
Heading 9971
(Financial and related services)
(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.66 per cent. of the rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.67 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.-
Heading 9971
(Financial and related services)
(vi) Service of third party insurance of “goods carriage6612-
Heading 9971
(Financial and related services)
(vii) Financial and related services other than (i), (ii), (iii), (v) and (vi) above.9918-
Heading 9972(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.NilNilNil-
Heading 9972(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); (i) (ia), (ib), (ic), (id), (ie) and (if).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
NilNilNil-
Heading 9972(iii) Real estate services other than (i) and (ii) above.9918-
Heading 9973
(Leasing or rental services without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.6612-
Heading 9973
(Leasing or rental services without operator)
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.
[Please refer to Explanation no. (v)]
9918-
Heading 9973
(Leasing or rental services without operator)
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods-
Heading 9973
(Leasing or rental services without operator)
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of 
-
Heading 9973
(Leasing or rental services without operator)
(viia) Leasing or renting of goodsSame rate of central tax as applicable on supply of like goods involving transfer of title in goods.Same rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods.Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.
Heading 9973
(Leasing or rental services without operator)
(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.9918-
Section 8Business and Production Services
Heading 9981Research and development services.9918-
Heading 9982Legal and accounting services.9918-
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media.2.52.55-
Heading 9983
(Other professional, technical and business services)
(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both6612-
Heading 9983
(Other professional, technical and business services)
(ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below.9918-
Heading 9984
(Telecommunications, broadcasting and information supply services)
(i) Supply consisting only of e-book.
Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.
2.52.55-
(ii) Telecommunications, broadcasting and information supply services other than (i) above.9918-
Heading 9985
(Support services)
(i) Supply of tour operators services.
Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
2.52.551. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken
[Please refer to Explanation no. (iv)]
2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
Heading 9985
(Support services)
(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.2.52.55Provided that credit of input tax charged on goods and services has not been taken

[Please refer to Explanation no. (iv)].
Heading 9985
(Support services)
(iii) Support services other than (i) and (ii) above.9918-
Heading 9986
(Support services to agriculture, hunting, forestry, fishing, mining and utilities)
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – "Support services to agriculture, forestry, fishing, animal husbandry" mean -
(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
(h) services by way of fumigation in a warehouse of agricultural produce.
(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
NilNilNil-
Heading 9986
(Support services to agriculture, hunting, forestry, fishing, mining and utilities)
(ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both.6612-
Heading 9986
(Support services to agriculture, hunting, forestry, fishing, mining and utilities)
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.9918-
Heading 9987(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.2.52.55Provided that credit of input tax charged on goods and services has not been taken

[Please refer to Explanation no. (iv)].
Heading 9987(ii) Maintenance, repair and installation (except construction) services, other than (i) above and serial number 38 below.9918-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(c) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books), journals and periodicals;
(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;
(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(i) manufacture of handicraft goods.
Explanation.- The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.
2.52.55-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent6612-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);0.750.751.5-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ic) Services by way of job work in relation to bus body building;9918-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;6612-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals
(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.
2.52.55-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent.6612-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(iii) Tailoring services.2.52.55-
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above.9918-
Heading 9989(i) Services by way of printing of all goods falling under Chapter 48 or 49 including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.6612-
Heading 9989(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.9918-
Section 9Community, Social and Personal Services and other miscellaneous services
Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services.9918-
Heading 9992Education services.9918-
Heading 9993Human health and social care services.9918-
Heading 9994(i)Services by way of treatment of effluents by a Common Effluent Treatment Plant.6612-
Heading 9994(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above.9918-
Heading 9995Services of membership organisations.9918-
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium.9918-
Heading 9996
(Recreational, cultural and sporting services)
(ii) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.6612-
Heading 9996
(Recreational, cultural and sporting services)
(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.9918-
Heading 9996
(Recreational, cultural and sporting services)
(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.9918-
Heading 9996
(Recreational, cultural and sporting services)
(iiia) Services by way of admission to entertainment events or access to amusement facilities including casinos, race club, any sporting event such as Indian Premier League and the like.141428-
Heading 9996
(Recreational, cultural and sporting services)
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.141428-
Heading 9996
(Recreational, cultural and sporting services)
(v) Gambling.141428-
Heading 9996
(Recreational, cultural and sporting services)
(vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above.9918-
Heading 9997Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).9918-
Heading 9998Domestic services.9918-
Heading 9999Services provided by extraterritorial organisations and bodies.9918-



Disclaimer: The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on the CBEC website or this website may please be referred to.

​HSN (Harmonized System Nomenclature) List & GST Rates for Products

Chapter / Heading / Sub-heading / Tariff itemDescription of GoodsCGST Rate (%)SGST / UTGST Rate (%)IGST Rate (%)Compensation Cess
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]
2.52.55  
0303
0304
0305
0306
0307
0308
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]
2.52.55  
0401Ultra High Temperature (UHT) milk2.52.55  
0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]2.52.55  
0403Cream, 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 cocoa2.52.55  
0404Whey, 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 included2.52.55  
0406Chena or paneer 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 ANNEXURE2.52.55  
0408Birds' 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. 2.52.55  
0409Natural honey, 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 ANNEXURE2.52.55  
0410Edible products of animal origin, not elsewhere specified or included2.52.55  
0502Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.2.52.55  
0504All 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.
2.52.55  
0505Skins 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 feathers2.52.55  
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.2.52.55  
0508Coral 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.2.52.55  
0510Ambergris, 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.2.52.55  
0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.2.52.55  
07Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower2.52.55  
0713Dried leguminous vegetables, shelled, whether or not skinned or split 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]2.52.55  
0714Manioc, 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.
2.52.55  
0801Cashew nuts, whether or not shelled or peeled, desiccated coconuts2.52.55  
0802Dried areca nuts, whether or not shelled or peeled2.52.55  
0802, 0813Dried chestnuts (singhada), whether or not shelled or peeled2.52.55  
0802Walnuts, whether or not shelled.2.52.55  
08Dried makhana, whether or not shelled or peeled,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.
2.52.55  
0804Mangoes sliced, dried.2.52.55  
0806Grapes, dried, and raisins2.52.55  
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter2.52.55  
0812Fruit 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 consumption2.52.55  
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions2.52.55  
0901Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted.2.52.55  
0902Tea, whether or not flavoured other than unprocessed green leaves of tea.2.52.55  
0903Maté2.52.55  
0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta2.52.55  
0905Vanilla2.52.55  
0906Cinnamon and cinnamon-tree flowers2.52.55  
0907Cloves (whole fruit, cloves and stems)2.52.55  
0908Nutmeg, mace and cardamoms2.52.55  
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality.2.52.55  
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 spices2.52.55  
10All goods i.e. cereals, 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.2.52.55  
1001Wheat and meslin 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.2.52.55  
1002Rye 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 ANNEXURE2.52.55  
1003Barley 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 ANNEXURE2.52.55  
1004Oats 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 ANNEXURE2.52.55  
1005Maize (corn) 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 ANNEXURE2.52.55  
1006Rice 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 ANNEXURE2.52.55  
1007Grain sorghum 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 ANNEXURE2.52.55  
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 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 ANNEXURE2.52.55  
1101Wheat or meslin flour 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 ANNEXURE2.52.55  
1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 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 ANNEXURE2.52.55  
1103Cereal groats, meal and pellets, including suji and dalia, 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 ANNEXURE2.52.55  
1104Cereal 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]2.52.55  
1105Meal, powder, Flour, flakes, granules and pellets of potatoes 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 ANNEXURE2.52.55  
1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name2.52.55  
713Guar gum refined split2.52.55  
1109 00 00Wheat gluten, whether or not dried2.52.55  
12All goods other than of seed quality2.52.55  
1201Soya beans, whether or not broken other than of seed quality.2.52.55  
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality.2.52.55  
1203Copra2.52.55  
1204Linseed, whether or not brokenother than of seed quality.2.52.55  
1205Rape or colza seeds, whether or not brokenother than of seed quality.2.52.55  
1206Sunflower seeds, whether or not brokenother than of seed quality2.52.55  
1207Other 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 quality2.52.55  
1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard2.52.55  
1210 20 00Hop cones, ground, powdered or in the form of pellets; lupulin2.52.55  
1211Plants 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 powdered2.52.55  
1212Locust 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 included2.52.55  
1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]2.52.55  
1301Compounded asafoetida commonly known as heeng2.52.55  
13Tamarind kernel powder2.52.55  
1401Vegetable 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)2.52.55  
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]2.52.55  
1404 or 3305Mehendi paste in cones2.52.55  
1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified2.52.55  
1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.2.52.55  
1509Olive oil and its fractions, whether or not refined, but not chemically modified.2.52.55  
1510Other 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 15092.52.55  
1511Palm oil and its fractions, whether or not refined, but not chemically modified.2.52.55  
1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55  
1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55  
1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55  
1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.2.52.55  
1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.2.52.55  
1517Edible 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 15162.52.55  
1518Vegetable 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 15162.52.55  
1701Beet sugar, cane sugar2.52.55  
1702 or 1704Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa2.52.55  
1801Cocoa beans whole or broken, raw or roasted2.52.55  
1802Cocoa shells, husks, skins and other cocoa waste2.52.55  
1803Cocoa paste whether or not de-fatted2.52.55  
1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker's wares2.52.55  
1902Seviyan (vermicelli)2.52.55  
1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)2.52.55  
1905Pizza bread2.52.55  
1905 or 2106Khakhra, plain chapatti or roti2.52.55  
1905 40 00Rusks, toasted bread and similar toasted products2.52.55  
2106Roasted Gram ,idli/dosa batter, chutney powder2.52.55  
2106 90Sweetmeats2.52.55  
2106 90Namkeens, 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 ANNEXURE2.52.55  
2201 90 10Ice and snow2.52.55  
2207Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)2.52.55  
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves2.52.55  
2302Bran, 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 cake2.52.55  
2302Rice bran (other than de-oiled rice bran)2.52.55  
2303Residues 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 pellets2.52.55  
2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 2.52.55  
2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil2.52.55  
2306Oil-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 23052.52.55  
2307Wine lees; argol2.52.55  
2401Tobacco leaves2.52.55  
2502Unroasted iron pyrites.2.52.55  
2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur2.52.55  
2504Natural graphite.2.52.55  
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.2.52.55  
2506Quartz (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.2.52.55  
2507Kaolin and other kaolinic clays, whether or not calcined.2.52.55  
2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.2.52.55  
2509Chalk.2.52.55  
2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.2.52.55  
2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.2.52.55  
2512Siliceous 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.2.52.55  
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.2.52.55  
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55  
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
2.52.55  
2515 11 00Marble and travertine, crude or roughly trimmed2.52.55  
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.2.52.55  
2516 11 00Granite crude or roughly trimmed2.52.55  
2517Pebbles, 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; granules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.2.52.55  
2518Dolomite, 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
2.52.55  
2519Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.2.52.55  
2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.2.52.55  
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.2.52.55  
2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.2.52.55  
2524Asbestos2.52.55  
2525Mica, including splitting; mica waste.2.52.55  
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.2.52.55  
2528Natural 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 (calculated on dry weight)2.52.55  
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.2.52.55  
2530Mineral substances not elsewhere specified or included.2.52.55  
26 [other than 2619, 2620, 2621]All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]2.52.55  
2601Iron ores and concentrates, including roasted iron pyrites2.52.55  
2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.2.52.55  
2603Copper ores and concentrates.2.52.55  
2604Nickel ores and concentrates.2.52.55  
2605Cobalt ores and concentrates.2.52.55  
2606Aluminium ores and concentrates.2.52.55  
2607Lead ores and concentrates.2.52.55  
2608Zinc ores and concentrates.2.52.55  
2609Tin ores and concentrates.2.52.55  
2610Chromium ores and concentrates.2.52.55  
2611Tungsten ores and concentrates.2.52.55  
2612Uranium or thorium ores and concentrates.2.52.55  
2613Molybdenum ores and concentrates.2.52.55  
2614Titanium ores and concentrates.2.52.55  
2615Niobium, tantalum, vanadium or zirconium ores and concentrates.2.52.55  
2616Precious metal ores and concentrates.2.52.55  
2617Other ores and concentrates2.52.55  
2618Granulated slag (slag sand) from the manufacture of iron or steel 2.52.55  
2621Fly Ash2.52.55  
27Bio-gas2.52.55  
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal2.52.55  
2702Lignite, whether or not agglomerated, excluding jet2.52.55  
2703Peat (including peat litter), whether or not agglomerated2.52.55  
2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon2.52.55  
2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons2.52.55  
2706Tar distilled from coal, from lignite or from peat2.52.55  
2710(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST, ii. IFO 380 CST, iii. Marine Fuel 0.5% (FO)2.52.55  
2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.2.52.55  
2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers2.52.55  
28Thorium oxalate2.52.55  
28Enriched KBF4 (enriched potassium fluroborate)2.52.55  
28Enriched elemental boron2.52.55  
28Nuclear fuel2.52.55  
2805 11Nuclear grade sodium2.52.55  
2809Fertilizer grade phosphoric acid2.52.55  
2845Heavy water and other nuclear fuels2.52.55  
2853Compressed air2.52.55  
30Insulin2.52.55  
3002, 3006Animal or Human Blood Vaccines2.52.55  
30Diagnostic kits for detection of all types of hepatitis2.52.55  
30Desferrioxamine injection or deferiprone2.52.55  
30Cyclosporin2.52.55  
30Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name2.52.55  
30Oral re-hydration salts2.52.55  
30 or any ChapterDrugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule2.52.55  
30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule2.52.55  
30Medicaments (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 pharmacopoeia2.52.55  
3101All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name2.52.55  
3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers2.52.55  
3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers2.52.55  
3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers2.52.55  
3105Mineral 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 fertilizers2.52.55  
32Wattle extract, quebracho extract, chestnut extract2.52.55  
3202Enzymatic preparations for pre-tanning2.52.55  
3307 41 00Agarbatti, lobhan, dhoop batti, dhoop, sambhrani2.52.55  
3402Sulphonated castor oil, fish oil or sperm oil2.52.55  
3605 00 10Handmade 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
2.52.55  
3915Waste, parings or scrap, of plastics2.52.55  
4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip2.52.55  
4004 00 00Waste, parings or scrap of rubber (other than hard rubber)2.52.55  
4011 30 00New pneumatic tyres, of rubber of a kind used on aircraft2.52.55  
4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws2.52.55  
4016Erasers2.52.55  
4017Waste or scrap of hard rubber2.52.55  
4101Raw 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 split2.52.55  
4102Raw 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 split2.52.55  
4103Other 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 split2.52.55  
4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared2.52.55  
4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared2.52.55  
4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared2.52.55  
4107Leather 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 41142.52.55  
4112Leather 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 41142.52.55  
4113Leather 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 41142.52.55  
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather2.52.55  
4115Composition 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 flour2.52.55  
4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms2.52.55  
4501Natural cork, raw or simply prepared2.52.55  
4601, 4602Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork ***2.52.55  
4707Recovered waste or scrap of paper or paperboard2.52.55  
4801Newsprint, in rolls or sheets2.52.55  
4823Kites, Paper mache articles2.52.55  
4901Brochures, leaflets and similar printed matter, whether or not in single sheets2.52.55  
5004 to 5006Silk yarn2.52.55  
5007Woven fabrics of silk or of silk waste2.52.55  
5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool2.52.55  
5105Wool and fine or coarse animal hair, carded or combed2.52.55  
5106 to 5110Yarn of wool or of animal hair2.52.55  
5111 to 5113Woven fabrics of wool or of animal hair2.52.55  
5201 to 5203Cotton and Cotton waste2.52.55  
5204Cotton sewing thread, whether or not put up for retail sale2.52.55  
5205 to 5207Cotton yarn [other than khadi yarn]2.52.55  
5208 to 5212Woven fabrics of cotton2.52.55  
5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 2.52.55  
5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)2.52.55  
5303All 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)2.52.55  
5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir  pith compost put up in unit container and bearing a brand name2.52.55  
5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn2.52.55  
5407, 5408Woven fabrics of manmade textile materials2.52.55  
5512 to 5516Woven fabrics of manmade staple fibres2.52.55  
5605 0010Real zari thread (gold) and silver thread, combined with textile thread2.52.55  
5607Jute twine, coir cordage or ropes2.52.55  
5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials2.52.55  
5609Products of coir2.52.55  
5702, 5703, 5705Coir mats, matting, floor
covering and handloom durries
2.52.55  
5801all goods2.52.55  
5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)2.52.55  
5808Saree fall2.52.55  
5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai2.52.55  
60Knitted or crocheted fabrics [All goods]2.52.55  
61 or 6501 or 6505Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece2.52.55  
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece2.52.55  
63 [other than 6305 32 00, 6305 33 00, 6309]Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece2.52.55  
6309 or 6310Worn clothing and other worn articles; rags2.52.55  
64Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.2.52.55  
6602 00 00Walking-sticks including seat sticks2.52.55  
6815Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks2.52.55  
6901 00 10Bricks of fossil meals or similar siliceous earths2.52.55  
6904 10 00Building bricks2.52.55  
6905 10 00Earthen or roofing tiles2.52.55  
7001Cullet or other waste or scrap of glass2.52.55  
7018Glass beads.2.52.55  
84Pawan Chakki that is Air Based Atta Chakki2.52.55  
8407 10 00, 8411Aircraft engines2.52.55  
8413, 8413 91Hand pumps and parts thereof2.52.55  
8419 19Solar water heater and system2.52.55  
8437Machines 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 thereof2.52.55  
8504Charger or charging station for Electrically operated vehicles2.52.55  
84, 85 or 94Following renewable energy devices & parts for their manufacture
(a)  Bio-gas plant
(b)  Solar power based devices
(c)  Solar power generating system
(d)  Wind mills, Wind Operated Electricity Generator (WOEG)
(e)  Waste toenergyplants/devices
(f)  Solarlantern/solarlamp
(g)  Ocean waves/tidal waves energy devices/plants
(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-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be 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.
2.52.55  
8509Wet grinder consisting of stone as grinder2.52.55  
84 or 85E-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
2.52.55  
87Electrically 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.
2.52.55  
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled2.52.55  
8714 20Parts and accessories of carriage for disabled persons2.52.55  
88 or Any other chapterScientific  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 payloads2.52.55  
8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.2.52.55  
8803Parts of goods of heading 88022.52.55  
8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods2.52.55  
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products2.52.55  
8904Tugs and pusher craft2.52.55  
8905Light-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 platforms2.52.55  
8906Other vessels, including warships and lifeboats other than rowing boats2.52.55  
8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)2.52.55  
Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 89072.52.55  
90Coronary stents and coronary stent systems for use with cardiac catheters2.52.55  
90 or any other ChapterArtificial kidney2.52.55  
90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney2.52.55  
90 or any other ChapterParts of the following goods, namely:-
(i)  Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
2.52.55  
90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule2.52.55  
9404Cotton quilts of sale value not exceeding Rs. 1000 per piece2.52.55  
9401 10 00Aircraft seats2.52.55  
9405 50 31Kerosene pressure lantern2.52.55  
9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles2.52.55  
4016 or 9503Toy balloons made of natural rubber latex2.52.55  
9507Fishing hooks2.52.55  
9601Worked corals other than articles of coral2.52.55  
9603 [other than 9603 10 00]Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]2.52.55  
9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49072.52.55  
9705Numismatic coins2.52.55  
9804Drugs 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.2.52.55  
4601 and 4602Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]2.52.55  
4823Articles made of paper mache2.52.55  
5607, 5609Coir articles2.52.55  
5609 00 20, 5609 00 90Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps2.52.55  
57Handmade carpets and other handmade textile floor coverings (including namda/gabba)2.52.55  
5804 30 00Handmade lace2.52.55  
5805Hand-woven tapestries2.52.55  
5808 10Hand-made braids and ornamental trimming in the piece2.52.55  
5810Hand embroidered articles2.52.55  
6117, 6214Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece2.52.55  
7018 10Bangles, beads and small ware2.52.55  
7018 10Bangles, beads and small ware2.52.55  
Any ChapterRosaries, prayer beads or Hawan samagri2.52.55  
Any ChapterBiomass briquettes or solid bio fuel pellets2.52.55  
01012100, 010129Live horses6612  
0402 91 10, 0402 99 20Condensed milk6612  
0405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads6612  
0406Cheese6612  
0801Brazil nuts, dried, whether or not shelled or peeled 6612  
0802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]6612  
0804Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried6612  
0805Citrus 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), dried6612  
0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled6612  
1108Starches; inulin6612  
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 15036612  
1502Fats of bovine animals, sheep or goats, other than those of heading 15036612  
1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared6612  
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified6612  
1505Wool grease and fatty substances derived therefrom (including lanolin)6612  
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified6612  
1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.6612  
1517Edible 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 15166612  
1518Animal 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 included6612  
1601Sausages and similar products, of meat, meat offal or blood; food preparations based on these products6612  
1602Other prepared or preserved meat, meat offal or blood6612  
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates6612  
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates6612  
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs6612  
1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)6612  
1704Sugar boiled confectionery6612  
1902Pasta, 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 prepared6612  
1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved6612  
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid6612  
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid6612  
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid6612  
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20066612  
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20066612  
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)6612  
2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter6612  
2008Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits6612  
2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.6612  
2101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof6612  
2102Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders6612  
2103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings6612  
2106Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters6612  
2106 90Namkeens, 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]6612  
2106 90 91Diabetic foods6612  
2201Drinking water packed in 20 litres bottle6612  
2202 99 10Soya milk drinks6612  
2202 99 20Fruit pulp or fruit juice based drinks6612  
2202 99 90Tender 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 actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]6612  
2202 99 30Beverages containing milk6612  
2515 12 10Marble and travertine blocks6612  
2516Granite blocks6612  
28Anaesthetics6612  
28Potassium Iodate6612  
28Steam6612  
28 or 38Micronutrients, which  are  covered  under 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, 19856612  
2801 20Iodine6612  
2804 40 10Medical grade oxygen6612  
2847Medicinal grade hydrogen peroxide6612  
29 or 3808 93Gibberellic acid6612  
3001Glands 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 included6612  
3002Animal 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 products6612  
3003Medicaments (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 medicaments6612  
3004Medicaments (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 sale6612  
3005Wadding, 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 purposes6612  
3006Pharmaceutical 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]6612  
3215All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink6612  
3306 10 10Tooth powder6612  
3307 41 00Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran]6612  
29, 30, 3301Following goods namely:-
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
c. Fractionated / de-terpenated mentha oil (DTMO),
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
6612  
3406Candles, tapers and the like6612  
3701Photographic plates and film for x-ray for medical use6612  
3705Photographic plates and films, exposed and developed, other than cinematographic film6612  
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.6612  
3808The 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
6612  
3818Silicon wafers6612  
3822All diagnostic kits and reagents6612  
3826Bio-diesel6612  
3923 or 6305Woven 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.6612  
3926Feeding bottles6612  
3926Plastic beads6612  
4007Latex Rubber Thread6612  
4014Nipples of feeding bottles6612  
4015Surgical rubber gloves or medical examination rubber gloves6612  
4016Rubber bands6612  
4202 22 20Hand bags and shopping bags, of cotton6612  
4202 22 30Hand bags and shopping bags, of jute6612  
4203Gloves specially designed for use in sports6612  
44 or any ChapterThe 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
6612  
44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals]6612  
4404Hoopwood; 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 walking-sticks, umbrellas, tool handles or the like6612  
4405Wood wool; wood flour6612  
4406Railway or tramway sleepers (cross-ties) of wood6612  
4408Sheets 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]6612  
4409Bamboo flooring6612  
4415Packing 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 wood6612  
4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves6612  
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood6612  
4418Bamboo wood building joinery6612  
4419Tableware and Kitchenware of wood6612  
4420Wood 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 946612  
4421Other 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]6612  
4502 00 00Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)6612  
4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom6612  
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork6612  
4701Mechanical wood pulp6612  
4702Chemical wood pulp, dissolving grades6612  
4703Chemical wood pulp, soda or sulphate, other than dissolving grades6612  
4704Chemical wood pulp, sulphite, other than dissolving grades6612  
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes6612  
4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material6612  
4802Uncoated 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 paperboard6612  
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 48036612  
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter6612  
4806 20 00Greaseproof papers6612  
4806 40 10Glassine papers6612  
4807Composite 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 sheets6612  
4808Paper 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 48036612  
4810Paper 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 size6612  
4811Aseptic packaging paper6612  
4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery6612  
4819Cartons, boxes and cases of corrugated paper or paper board6612  
4820Exercise book, graph book, & laboratory note book and notebooks6612  
4823Paper pulp moulded trays6612  
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets6612  
4906 00 00Plans 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 foregoing6612  
4907Unused 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]6612  
4908Transfers (decalcomanias)6612  
4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings6612  
4910Calendars of any kind, printed, including calendar blocks6612  
4911Other 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 devices6612  
5401Sewing thread of manmade filaments, whether or not put up for retail sale6612  
5402, 5403, 5404,5405,5406Synthetic or artificial filament yarns6612  
5508Sewing thread of manmade staple fibres6612  
5509, 5510, 5511Yarn of manmade staple fibres6612  
5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods6612  
5602Felt, whether or not impregnated, coated, covered or laminated6612  
5603Nonwovens, whether or not impregnated, coated, covered or laminated6612  
5604Rubber 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 plastics6612  
5605Metallised 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; Imitation zari thread6612  
5606Gimped 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-yarn6612  
5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes]6612  
5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]6612  
5701Carpets and other textile floor coverings, knotted, whether or not made up6612  
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs6612  
5703Carpets and other textile floor coverings, tufted, whether or not made up6612  
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up6612  
5705Other 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 except the items covered in 219 in Schedule I.6612  
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 57036612  
5803Gauze, other than narrow fabrics of heading 58066612  
5804Tulles 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 60066612  
5805Hand-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 up6612  
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered6612  
5808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall]6612  
5809Woven 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]6612  
5810Embroidery 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]6612  
5811Quilted 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 58106612  
5901Textile 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 foundations6612  
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon6612  
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59026612  
5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape6612  
5905Textile wall coverings6612  
5906Rubberised textile fabrics, other than those of heading 59026612  
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like6612  
5908Textile 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 impregnated6612  
5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials6612  
5910Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material6612  
5911Textile 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 articles6612  
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece6612  
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece6612  
63[other than 6309]Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]6612  
6305 32 00Flexible intermediate bulk containers6612  
6501Textile caps6612  
6505Hats (knitted/crocheted) or made up from lace or other textile fabrics6612  
6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)6612  
6602Whips, riding-crops and the like6612  
6603Parts, trimmings and accessories of articles of heading 6601 or 66026612  
6701Skins 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)6612  
68Sand lime bricks or Stone inlay work6612  
6802Statues, 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 stone6612  
6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic6612  
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china6612  
6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china6612  
6913Statues and other ornamental articles6612  
7015 10Glasses for corrective spectacles and flint buttons6612  
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns6612  
7310 or 7326Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners6612  
7317Animal shoe nails6612  
7319Sewing needles6612  
7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel6612  
7323Table, kitchen or other household articles of iron & steel; Utensils6612  
7418Table, kitchen or other household articles of copper; Utensils6612  
7419 99 30Brass Kerosene Pressure Stove6612  
7615Table, kitchen or other household articles of aluminium; Utensils6612  
8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor6612  
8214Paper knives, Pencil sharpeners and blades therefor6612  
8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware6612  
8306Bells, 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 bidriware6612  
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors6612  
8408Fixed Speed Diesel Engines of power not exceeding 15HP6612  
8413Power 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 pumps6612  
8414 20 10Bicycle pumps6612  
8414 20 20Other hand pumps6612  
8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps6612  
8420Hand operated rubber roller6612  
8424Nozzles for drip irrigation equipment or nozzles for sprinklers6612  
8424Sprinklers; drip irrigation system including laterals; mechanical sprayers6612  
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers[; Parts[8432 90]6612  
8433Harvesting 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; parts [8433 90 00]6612  
8434Milking machines and dairy machinery6612  
8436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders6612  
8452Sewing 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 machines6612  
8479Composting Machines6612  
8517Telephones for cellular networks or for other wireless networks6612  
85Parts for manufacture of Telephones for cellular networks or for other wireless networks6612  
8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.6612  
8539LED lamps6612  
8601Rail locomotives powered from an external source of electricity or by electric accumulators6612  
8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof6612  
8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86046612  
8604Railway 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)6612  
8605Railway 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)6612  
8606Railway or tramway goods vans and wagons, not self-propelled6612  
8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof6612  
8608Railway 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.6612  
87Fuel Cell Motor Vehicles6612  
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)6612  
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles6612  
8712Bicycles and other cycles (including delivery tricycles), not motorised6612  
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 87126612  
8716 20 00Self-loading or self-unloading trailers for agricultural purposes6612  
8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles6612  
90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips6612  
90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device6612  
9001Contact lenses; Spectacle lenses6612  
9003Frames and mountings for spectacles, goggles or the like, and parts thereof6612  
9004Spectacles, corrective [other than goggles for correcting vision]6612  
9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments6612  
9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments6612  
9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus6612  
9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters6612  
9021Splints 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]6612  
9022Apparatus 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 light6612  
9403Furniture wholly made of bamboo, cane or rattan6612  
9404Coir products except coir mattresses6612  
9404Products wholly made of quilted textile materials6612  
9404Cotton quilts of sale value exceeding Rs. 1000 per piece6612  
9405, 9405 50 31Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof6612  
9405LED lights or fixtures including LED lamps6612  
9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)6612  
9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]6612  
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]6612  
9506Sports goods other than articles and equipments for general physical exercise6612  
9507Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites6612  
9601Worked 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)6612  
9607Slide fasteners and parts thereof.6612  
9607Slide fasteners6612  
9608Pens [other than Fountain pens, stylograph pens]6612  
9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk6612  
9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof6612  
9619 00 30, 9619 00 40, or 9619 00 90All goods6612  
9701Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques6612  
9702Original engravings, prints and lithographs6612  
9703Original sculptures and statuary, in any material6612  
9705Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]6612  
9706Antiques of an age exceeding one hundred years6612  
9804Other Drugs and medicines intended for personal use6612  
-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 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.
6612  
3406Handcrafted candles6612  
4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39Handbags including pouches and purses; jewellery box6612  
4416, 4421 99 90Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)6612  
4414 00 00Wooden frames for painting, photographs, mirrors etc6612  
4420Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]6612  
4503 90 90 4504 90Art ware of cork [including articles of sholapith]6612  
6117, 6214Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece6612  
6802Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)6612  
6815 99 90Stone art ware, stone inlay work6612  
6912 00 10 6912 00 20Tableware and kitchenware of clay and terracotta, other clay articles6612  
6913 90 00Statuettes & other ornamental ceramic articles (incl blue potteries)6612  
7009 92 00Ornamental framed mirrors6612  
7018 90 10Glass statues [other than those of crystal]6612  
7020 00 90Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]6612  
7326 90 99Art ware of iron6612  
7419 99Art ware of brass, copper/ copper alloys, electro plated with nickel/silver6612  
7616 99 90Aluminium art ware6612  
8306Bells, gongs and 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; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
6612  
9405 10Handcrafted lamps (including panchloga lamp)6612  
9401 50, 9403 80Furniture of bamboo, rattan and cane6612  
9503Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)6612  
9504Ganjifa card6612  
9601Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material6612  
9602Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)6612  
9701Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)6612  
9703Original sculptures and statuary, in metal, stone or any other material6612  
Any ChapterPermanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software6612  
1107Malt, whether or not roasted9918  
1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind kernel powder9918  
1404 90 10Bidi wrapper leaves (tendu)9918  
1404 90 50Indian katha9918  
1517 10All goods i.e. Margarine, Linoxyn9918  
1520 00 00Glycerol, crude; glycerol waters and glycerol lyes9918  
1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured9918  
1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes9918  
1702Other 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]9918  
1704Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionary]9918  
1804Cocoa butter, fat and oil9918  
1805Cocoa powder, not containing added sugar or sweetening matter9918  
1806Chocolates and other food preparations containing cocoa9918  
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]9918  
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]9918  
1905Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra,  plain chapatti or roti, bread, rusks, toasted bread and similar toasted products9918  
2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee9918  
2101 20All 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 mate9918  
2104Soups and broths and preparations therefor; homogenised composite food preparations9918  
2105 00 00Ice cream and other edible ice, whether or not containing cocoa9918  
2106Food 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]9918  
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles9918  
2202 91 00, 2202 99 90Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages]9918  
2207Ethyl alcohol and other spirits, denatured, of any strength[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] 9918  
2209Vinegar and substitutes for vinegar obtained from acetic acid9918  
2515 12 20, 2515 12 90Marble and travertine, other than blocks9918  
2516 12 00Granite, other than blocks9918  
2619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel9918  
2620Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds9918  
2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste9918  
2706Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars9918  
2707Oils 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), Naphthelene9918  
2708Pitch and pitch coke, obtained from coal tar or from other mineral tars9918  
2710Petroleum 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]9918  
2711Petroleum 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]9918  
2712Petroleum 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 coloured9918  
2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals9918  
2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks9918  
2715Bituminous 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)9918  
28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid]9918  
29All organic chemicals other than giberellic acid9918  
30Nicotine polacrilex gum9918  
3102Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers9918  
3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers9918  
3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers9918  
3105Mineral 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 fertilizers9918  
3201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)9918  
3202Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)9918  
3203Colouring 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 origin9918  
3204Synthetic 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 defined9918  
3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes9918  
3206Other 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 defined9918  
3207Prepared 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 flakes9918  
3208Paints 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 Chapter9918  
3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like9918  
3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium9918  
3210Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather9918  
3211 00 00Prepared driers9918  
3212Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale9918  
3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings9918  
3301Essential 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 bases9918  
3302Mixtures 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]9918  
3303Perfumes and toilet waters9918  
3304Beauty 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]9918  
3305Preparations for use on the hair [except Mehendi pate in Cones]9918  
3306Preparations 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]9918  
3307Pre-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, dhoopbatti, dhoop, sambhrani]9918  
3401Soap; 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 detergent9918  
3402Organic 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]9918  
3403Lubricating 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 minerals9918  
3404Artificial waxes and prepared waxes9918  
3405Polishes 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 34049918  
3407Modelling 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)9918  
3501Casein, caseinates and other casein derivatives; casein glues9918  
3502Albumins (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 derivatives9918  
3503Gelatin (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 35019918  
3504Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein9918  
3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches9918  
3506Prepared 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 kg9918  
3507Enzymes, prepared enzymes9918  
3601Propellant powders9918  
3602Prepared explosives, other than propellant powders; such as Industrial explosives9918  
3603Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators9918  
3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles9918  
3605Matches (other than handmade safety matches [3605 00 10])9918  
3606Ferro-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 lighters9918  
3701Photographic 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)9918  
3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed9918  
3703Photographic paper, paperboard and textiles, sensitised, unexposed9918  
3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed9918  
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films9918  
3707Chemical 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 use9918  
3801Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures9918  
3802Activated carbon; activated natural mineral products; animal black, including spent animal black9918  
3803 00 00Tall oil, whether or not refined9918  
3804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates9918  
3805Gum, 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 constituent9918  
3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums9918  
3807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch9918  
3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II]9918  
3809Finishing 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 included9918  
3810Pickling 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 rods9918  
3811Anti-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 oils9918  
3812Prepared 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 rubber9918  
3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades9918  
3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers9918  
3815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included9918  
3816Refractory cements, mortars, concretes and similar compositions, other than products of heading 38019918  
3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 29029918  
3818Chemical 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]9918  
3819Hydraulic 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 minerals9918  
3820Anti-freezing preparations and prepared de-icing fluids9918  
3821Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells9918  
3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols9918  
3824Prepared 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 included9918  
3825Residual 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.]9918  
3901 to 3913All 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 forms9918  
3914Ion exchangers based on polymers of headings 3901 to 3913, in primary forms9918  
3916Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics9918  
3917Tubes, pipes and hoses, and fittings therefor, of plastics9918  
3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics9918  
3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls9918  
3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials9918  
3921Other plates, sheets, film, foil and strip, of plastics9918  
3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics9918  
3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in Sl. No. 80AA in Schedule II])9918  
3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics9918  
3925Builder's wares of plastics, not elsewhere specified9918  
3926Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]9918  
4002Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)9918  
4003Reclaimed rubber in primary forms or in plates, sheets or strip9918  
4004powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)9918  
4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip9918  
4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber9918  
4007Vulcanised rubber thread and cord, other than latex rubber thread9918  
4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber9918  
4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)9918  
4010Conveyor or transmission belts or belting, of vulcanised rubber9918  
4011Rear Tractor tyres and rear tractor tyre tubes9918  
4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber9918  
4013Inner 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]9918  
4014Hygienic 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]9918  
4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]9918  
4016Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands9918  
4017Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber9918  
4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material9918  
4202Trunks, 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]9918  
[4203Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]9918  
4205Other articles of leather or of composition leather9918  
4206Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons9918  
4301Raw 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 4103.9918  
4302Tanned 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 43039918  
4303Articles of apparel, clothing accessories and other articles of furskin9918  
4304Artificial fur and articles thereof9918  
4403Wood in the rough9918  
4407Wood sawn or chipped9918  
4408Sheets 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]9918  
4409Wood (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-joint[other than bamboo flooring]9918  
4410Particle 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 boards9918  
4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards9918  
4412Plywood, veneered panels and similar laminated wood9918  
4413Densified wood, in blocks, plates, strips, or profile shapes9918  
4414Wooden frames for paintings, photographs, mirrors or similar objects9918  
4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]9918  
4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware9918  
44 or any ChapterResin bonded bamboo mat board, with or without veneer in between9918  
44 or any ChapterBamboo flooring tiles9918  
4501Waste cork; crushed, granulated or ground cork9918  
4803Toilet 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 sheets9918  
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)9918  
4809Carbon 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 sheets9918  
4811Paper, 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]9918  
4812Filter blocks, slabs and plates, of paper pulp9918  
4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes9918  
4814Wall paper and similar wall coverings; window transparencies of paper9918  
4816Carbon 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 boxes9918  
4817 [Except 4817 30]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]9918  
4818Toilet 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 fibres9918  
4819 20Cartons, boxes and cases of non-corrugated paper or paper board9918  
4820Registers, 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]9918  
4821Paper or paperboard labels of all kinds, whether or not printed9918  
4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)9918  
4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles]9918  
5402, 5404, 5406All goods other than synthetic filament yarns9918  
5403, 5405, 5406All goods other than artificial filament yarns9918  
5501, 5502Synthetic or artificial filament tow9918  
5503, 5504, 5506, 5507Synthetic or artificial staple fibres9918  
5505Waste of manmade fibres9918  
56012200Cigarette Filter rods9918  
6401Waterproof 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 processes9918  
6402Other footwear with outer soles and uppers of rubber or plastics9918  
6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather9918  
6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials9918  
6405Other footwear9918  
6406Parts 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 thereof9918  
6501Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt other than textile caps9918  
6502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed9918  
6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed9918  
6505Other 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 trimmed9918  
6506Other headgear, whether or not lined or trimmed9918  
6507Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear9918  
6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
**
9918  
6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like9918  
6704Wigs, 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 included9918  
6801Setts, curbstones and flagstones, of natural stone (except slate)9918  
6802Worked 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 except the items covered in Sl. No. 123 in Schedule I9918  
6803Worked slate and articles of slate or of agglomerated slate9918  
6804Millstones, 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 9918  
6805Natural 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 up9918  
6806Slag 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 699918  
6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)9918  
6808Panels, 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 binders9918  
6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented9918  
6810Articles of cement, of concrete or of artificial stone, whether or not reinforced9918  
6811Articles of asbestos-cement, of cellulose fibre-cement or the like9918  
6812Fabricated 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 68139918  
6813Friction 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 materials9918  
6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials9918  
6815Articles 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 ]9918  
6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths9918  
6902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths9918  
6903Other 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 earths9918  
6904Ceramic flooring blocks, support or filler tiles and the like9918  
6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods9918  
6906Ceramic pipes, conduits, guttering and pipe fittings9918  
6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics9918  
6909Ceramic 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 goods9918  
6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures9918  
6914Other ceramic articles9918  
7002Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked9918  
7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked9918  
7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked9918  
7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked9918  
7006 00 00Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials9918  
7007Safety glass, consisting of toughened (tempered) or laminated glass9918  
7008Multiple-walled insulating units of glass9918  
7009Glass mirrors, whether or not framed, including rear-view mirrors9918  
7010Carboys, 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 glass9918  
7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like9918  
7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)9918  
7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked9918  
7015Clock 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 9918  
7016Paving 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 forms9918  
7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated9918  
7018Imitation 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 diameter9918  
7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)9918  
7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]9918  
7201Pig iron and spiegeleisen in pigs, blocks or other primary forms9918  
7202Ferro-alloys9918  
7203Ferrous 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 forms9918  
7204Ferrous waste and scrap; remelting scrap ingots of iron or steel9918  
7205Granules and powders, of pig iron, spiegeleisen, iron or steel9918  
7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)9918  
7207Semi-finished products of iron or non-alloy steel9918  
7208 to 7212All flat-rolled products of iron or non-alloy steel9918  
7213 to 7215All bars and rods, of iron or non-alloy steel9918  
7216Angles, shapes and sections of iron or non-alloy steel9918  
7217Wire of iron or non-alloy steel9918  
7218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel9918  
7219, 7220All flat-rolled products of stainless steel9918  
7221, 7222All bars and rods, of stainless steel9918  
7223Wire of stainless steel9918  
7224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel9918  
7225, 7226All flat-rolled products of other alloy steel9918  
7227, 7228All bars and rods of other alloy steel.9918  
7229Wire of other alloy steel9918  
7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel9918  
7302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails9918  
7303Tubes, pipes and hollow profiles, of cast iron9918  
7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel9918  
7305Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel9918  
7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel9918  
7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel9918  
7308Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridgesections, 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]9918  
7309Reservoirs, 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 equipment9918  
7310Tanks, 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 equipment9918  
7311Containers for compressed or liquefied gas, of iron or steel9918  
7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated9918  
7313Barbed 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 steel9918  
7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel9918  
7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 909918  
7316Anchors, grapnels and parts thereof, of iron or steel9918  
7317Nails, 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 copper9918  
7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel9918  
7319Knitting 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 included9918  
7320Springs and leaves for springs, of iron and steel9918  
7321Stoves, 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 steel9918  
7322Radiators 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 steel9918  
7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel9918  
7323 9410Ghamella9918  
7324Sanitary ware and parts thereof, of iron and steel9918  
7325Other cast articles of iron or steel9918  
7326Other articles of iron and steel9918  
7401Copper mattes; cement copper (precipitated copper)9918  
7402Unrefined copper; copper anodes for electrolytic refining9918  
7403Refined copper and copper alloys, unwrought9918  
7404Copper waste and scrap9918  
7405Master alloys of copper9918  
7406Copper powders and flakes9918  
7407Copper bars, rods and profiles9918  
7408Copper wire9918  
7409Copper plates, sheets and strip, of a thickness exceeding 0.15 mm9918  
7410Copper foils9918  
7411Copper tubes and pipes9918  
7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)9918  
7413Stranded wires and cables9918  
7415Nails, 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 copper9918  
7418All goods [other  than table, kitchen or other household articles of copper; Utensils]9918  
7419Other articles of copper [other than Brass Kerosene Pressure Stove]9918  
7501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy9918  
7502Unwrought nickel9918  
7503Nickel waste and scrap9918  
7504Nickel powders and flakes9918  
7505Nickel bars, rods, profiles and wire9918  
7506Nickel plates, sheets, strip and foil9918  
7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)9918  
7508Other articles of nickel9918  
7601[Unwrought] Aluminium9918  
7602Aluminium waste and scrap9918  
7603Aluminium powders and flakes9918  
7604Aluminium bars, rods and profiles9918  
7605Aluminium wire9918  
7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm9918  
7607Aluminium 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 mm9918  
7608Aluminium tubes and pipes9918  
7609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)9918  
7610Aluminium 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 structures9918  
7611Aluminium 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 equipment9918  
7612Aluminium casks, drums, cans, boxes, etc.9918  
7613Aluminium containers for compressed or liquefied gas9918  
7614Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated9918  
7615All goods [other than table, kitchen or other household articles, of aluminium; Utensils]9918  
7616Other articles of aluminium9918  
7801Unwrought lead9918  
7802Lead waste and scrap9918  
7804Lead plates, sheets, strip and foil; lead powders and flakes9918  
7806Other articles of lead (including sanitary fixtures and Indian lead seals)9918  
7901Unwrought zinc9918  
7902Zinc waste and scrap9918  
7903Zinc dust, powders and flakes9918  
7904Zinc bars, rods, profiles and wire9918  
7905Zinc plates, sheets, strip and foil9918  
7907Other articles of zinc including sanitary fixtures9918  
8001Unwrought tin9918  
8002Tin waste and scrap9918  
8003Tin bars, rods, profiles and wire9918  
8007Other articles of tin9918  
8101 to 8112Other 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 scrap9918  
8113Cermets and articles thereof, including waste and scrap9918  
8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)9918  
8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools9918  
8204Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles9918  
8205Hand 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 frameworks9918  
8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale9918  
8207Interchangeable 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 9918  
8208Knives and cutting blades, for machines or for mechanical appliances9918  
8209Plates, sticks, tips and the like for tools, unmounted, of cermets9918  
8210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink9918  
8212Razors and razor blades (including razor blade blanks in strips)9918  
8213 00 00Scissors, tailors' shears and similar shears, and blades therefor9918  
8214Other 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]9918  
8301Padlocks 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 metal9918  
8302Base 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 metal9918  
8303Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal9918  
8304Filing 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 94039918  
8305Fittings 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 metal9918  
8307Flexible tubing of base metal, with or without fittings9918  
8308Clasps, 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 metal9918  
8309Stoppers, 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 metal9918  
8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94059918  
8311Wire, 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 spraying9918  
84Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP9918  
84 or 85Parts 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 pumps9918  
8401Nuclear reactors; machinery and apparatus for isotopes separation9918  
8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers9918  
8403Central heating boilers other than those of heading 84029918  
8404Auxiliary 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 units9918  
8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers9918  
8406Steam turbines and other vapour turbines9918  
8410Hydraulic turbines, water wheels, and regulators therefor9918  
8411Turbo-jets, turbo-propellers and other gas turbines other than aircraft engines9918  
8412Other 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]9918  
8413Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]9918  
8414Air 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 pumps9918  
8416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances9918  
8417Industrial or laboratory furnaces and ovens, including incinerators, non-electric9918  
8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84159918  
8419Machinery, 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 system9918  
8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]9918  
8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases9918  
8422 20 00, 8422 30 00, 8422 40 00, 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]9918  
8423Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 9918  
8424Mechanical 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]9918  
8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks9918  
8426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane9918  
8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment9918  
8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)9918  
8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers9918  
8430Other 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-blowers9918  
8431Parts suitable for use solely or principally with the machinery of headings 8425 to 84309918  
8435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages9918  
8438Machinery, 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 oils9918  
8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard9918  
8440Book-binding machinery, including book-sewing machines9918  
8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds9918  
8442Machinery, 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)9918  
8443Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof 9918  
8444Machines for extruding, drawing, texturing or cutting man-made textile materials9918  
8445Machines 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 84479918  
8446Weaving machines (looms)9918  
8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting9918  
8448Auxiliary 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)9918  
8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats9918  
8450Household or laundry-type washing machines, including machines which both wash and dry9918  
8451Machinery (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 fabrics9918  
8453Machinery 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 machines9918  
8454Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries9918  
8455Metal-rolling mills and rolls therefor9918  
8456Machine-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 processes9918  
8457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal9918  
8458Lathes (including turning centres) for removing metal9918  
8459Machine-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 84589918  
8460Machine-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 84619918  
8461Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included9918  
8462Machine-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 above9918  
8463Other machine-tools for working metal, or cermets, without removing material9918  
8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass9918  
8465Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials9918  
8466Parts 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 hand9918  
8467Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor9918  
8468Machinery 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 appliances9918  
8470Calculating 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 registers9918  
8471Automatic 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 included9918  
8472Other 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]9918  
8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 84729918  
8474Machinery 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 sand9918  
8475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware9918  
8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines9918  
8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter9918  
8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter9918  
8479Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting machines]9918  
8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics9918  
8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves9918  
8482Ball bearing, Roller Bearings9918  
8483Transmission 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)9918  
8484Gaskets 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 seals9918  
8486Machines 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 accessories9918  
8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter9918  
8501Electric motors and generators (excluding generating sets)9918  
8502Electric generating sets and rotary converters9918  
8503Parts suitable for use solely or principally with the machines of heading 8501 or 85029918  
8504Electrical transformers, static converters (for example, rectifiers) and inductors, other than charger or charging station for Electrically operated vehicles.9918  
8505Electro-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 heads9918  
8506Primary cells and primary batteries9918  
8507 60 00Lithium-ion Batteries9918  
8507Lithium-ion accumulators (other than battery) including lithium-ion power bank9918  
8508Vacuum cleaners9918  
8509Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]9918  
8510Shavers, hair clippers and hair-removing appliances, with self-contained electric motor9918  
8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles9918  
8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85129918  
8514Industrial 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 loss9918  
8515Electric (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 cermets9918  
8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing 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 85459918  
8517Telephone 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]9918  
8518Microphones 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 set9918  
8519Sound recording or reproducing apparatus9918  
8521Video recording or reproducing apparatus, whether or not incorporating a video tuner9918  
8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 85219918  
8523Discs, 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 379918  
8525Closed-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 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]9918  
8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus9918  
8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;9918  
8528Television set (including LCD or LED television) of screen size not exceeding 32 inches9918  
8528Computer monitors not exceeding 32 inches, Set top Box for Television (TV)9918  
8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 85289918  
8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)9918  
8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 85309918  
8532Electrical capacitors, fixed, variable or adjustable (pre-set)9918  
8533Electrical resistors (including rheostats and potentiometers), other than heating resistors9918  
8534 00 00Printed Circuits9918  
8535Electrical 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 volts9918  
8536Electrical 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 cables9918  
8537Boards, 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 85179918  
8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 85379918  
8539Electrical Filaments or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]9918  
8540Thermionic, 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)9918  
8541Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo-electric crystals9918  
8542Electronic integrated circuits9918  
8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter9918  
8544Insulated (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 connectors9918  
8545Carbon 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 purposes9918  
8546Electrical insulators of any material9918  
8547Insulating 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 material9918  
8548Waste 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 Chapter9918  
8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]9918  
8702Buses for use in public transport which exclusively run on Bio-fuels9918  
8703Following 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
9918  
8704Refrigerated motor vehicles9918  
8705Special 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)9918  
8708Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
9918  
8709Works 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 vehicles9918  
8715Baby carriages and parts thereof9918  
8716Trailers 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]9918  
8801Balloons and dirigibles, gliders and other non-powered aircraft9918  
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof9918  
8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof9918  
8908 00 00Vessels and other floating structures for breaking up9918  
9001Optical 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 worked9918  
9002Lenses, 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]9918  
9004Spectacles [other than corrective]; goggles including those for correcting vision9918  
9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy9918  
9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85399918  
9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus9918  
9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers9918  
9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens9918  
9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection9918  
9012Microscopes other than optical microscopes; diffraction apparatus9918  
9013Liquid 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 Chapter9918  
9014Direction finding compasses; other navigational instruments and appliances9918  
9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders9918  
9016Balances of a sensitivity of 5 cg or better, with or without weights9918  
9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter9918  
9022Apparatus 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 like9918  
9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses9918  
9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)9918  
9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments9918  
9026Instruments 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 90329918  
9027Instruments 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 9918  
9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor9918  
9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes9918  
9030Oscilloscopes, 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 radiations9918  
9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors9918  
9032Automatic regulating or controlling instruments and apparatus9918  
9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 909918  
9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal9918  
9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 91019918  
9103Clocks with watch movements, excluding clocks of heading 91049918  
9104Instrument panel clocks and clocks of a similar type  for vehicles, aircraft, spacecraft or vessels9918  
9105Other clocks9918  
9106Time 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)9918  
9107Time switches with clock or watch movement or with synchronous motor9918  
9108Watch movements, complete and assembled9918  
9109Clock movements, complete and assembled9918  
9114Other clock or watch parts9918  
9110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements9918  
9111Watch cases and part thereof9918  
9112Clock cases, and cases of a similar type for other goods of this chapter, and parts thereof9918  
9113Watch straps, watch bands and watch bracelets, and parts thereof”;9918  
9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments9918  
9202Other string musical instruments (for example, guitars, violins, harps)9918  
9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs9918  
9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)9918  
9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)9918  
9208Musical 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 instruments9918  
9209Parts (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 kinds9918  
9301Military weapons other than revolvers, pistols9918  
9303Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)9918  
9304Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93079918  
9305Parts and accessories of articles of headings 9301 to 93049918  
9306Bombs, 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 wads9918  
9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor9918  
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]9918  
9402Medical, 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 articles9918  
9403Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof9918  
9404Mattress 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]9918  
9405Lamps 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)]9918  
9406Prefabricated buildings9918  
9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)9918  
9504Video 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.]9918  
9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes9918  
9506Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]9918  
9508Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]9918  
9602Worked 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 gelatin9918  
9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks9918
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]9918  
9604 00 00Hand sieves and hand riddles9918  
9605Travel sets for personal toilet, sewing or shoe or clothes cleaning9918  
9608Fountain pens, stylograph pens9918  
9610 00 00Boards, with writing or drawing surface, whether or not framed9918  
9611Date, 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 sticks9918  
9612Typewriter 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 boxes9918  
9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks9918  
9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations9918  
9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners9918  
9618Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing9918  
9620 00 00 Monopods, bipods, tripods and similar articles9918  
9801All 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.
9918  
9802Laboratory chemicals9918  
4011 70 00Tyre for tractors9918  
4013 90 49Tube for tractor tyres9918  
8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor9918  
8413 81 90Hydraulic Pumps for Tractors9918  
8708 10 10Bumpers and parts thereof for tractors9918  
8708 30 00Brakes assembly and its parts thereof for tractors9918  
8708 40 00Gear boxes and parts thereof for tractors9918  
8708 50 00Transaxles and its parts thereof for tractors9918  
8708 70 00Road wheels and parts and accessories thereof for tractors9918  
8708 91 00(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
9918  
8708 92 00Silencer assembly for tractors and parts thereof9918  
8708 93 00Clutch assembly and its parts thereof for tractors9918  
8708 94 00Steering wheels and its parts thereof for tractor9918  
8708 99 00Hydraulic and its parts thereof for tractors9918  
8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors9918  
Any ChapterPermanent transfer of Intellectual Property (IP) right in respect of Information Technology software9918  
Any ChapterSupply 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 Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central 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.
9918  
Any ChapterGoods which are not specified in Schedule I, II, IV, V or VI9918  
1703Molasses141428  
2106 90 20Pan masala141428  
2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 141428  
2202 99 90Caffeinated Beverages141428  
2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]141428  
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes141428  
2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]141428  
2515 12 20, 2515 12 90Marble and travertine, other than blocks141428  
2516 12 00Granite, other than blocks141428  
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers141428  
4011New pneumatic tyres, of rubber other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres; and of a kind used on aircraft141428  
8407Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]141428  
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)141428  
8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408141428  
8413Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 141428  
8415Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated141428  
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]141428  
8507Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks141428  
8511Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines141428  
8525Digital cameras and videocamera recorders other than CCTV141428  
8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]141428  
8701Road tractors for semi-trailers of engine capacity more than 1800 cc141428  
8702Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]141428  
8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]141428  
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]141428  
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705141428  
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705141428  
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]141428  
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars141428  
8714Parts and accessories of vehicles of headings 8711141428  
8802Aircrafts for personal use141428  
8903Yachts and other vessels for pleasure or sports; rowing boats and canoes141428  
9302Revolvers and pistols, other than those of heading 9303 or 9304141428  
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof141428  
9804All dutiable articles intended for personal use141428  
Any ChapterLottery  authorized by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010
141428  
Any ChapterActionable claim in the form of chance to win in betting, gambling, or horse racing in race club141428  
7101Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport1.51.53  
7105Dust and powder of natural or synthetic precious or semi-precious stones1.51.53  
7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form1.51.53  
7107Base metals clad with silver, not further worked than semi-manufactured1.51.53  
7108Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form1.51.53  
7109Base metals or silver, clad with gold, not further worked than semi-manufactured1.51.53  
7110Platinum, unwrought or in semi-manufactured forms, or in powder form 1.51.53  
7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured1.51.53  
7112Waste 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.1.51.53  
7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal1.51.53  
7114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal1.51.53  
7115Other articles of precious metal or of metal clad with precious metal1.51.53  
7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)1.51.53  
7117Imitation jewellery other than bangles of lac/shellac1.51.53  
7118Coin1.51.53  
7113 11 10Silver filigree work1.51.53  
7117Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)1.51.53  
7102All goods0.1250.1250.25  
7103Precious 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 transport0.1250.1250.25  
7104Synthetic 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 transport0.1250.1250.25  
0101Live asses, mules and hinnies 000  
0102Live bovine animals000  
0103Live swine000  
0104Live sheep and goats000  
0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.000  
0106Other live animal such as Mammals, Birds, Insects000  
0201Meat of bovine animals, fresh and chilled.000  
0203
0204
0205
0206
0207
0208
0209
All goods, fresh or chilled 000  
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled] other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]
000  
03Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]000  
0301Live fish.000  
0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304000  
0304
0306
0307
0308
All goods, fresh or chilled 000  
0303
0304
0305
0306
0307
0308
All goods [other than fresh or chilled] and other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]
000  
0401Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk000  
0403Curd; Lassi; Butter milk000  
0406Chena or paneer, 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 in the ANNEXURE I];000  
0407Birds' eggs, in shell, fresh, preserved or cooked000  
0409Natural honey, 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 in the ANNEXURE I]000  
0501Human hair, unworked, whether or not washed or scoured; waste of human hair000  
0504All goods, fresh or chilled 000  
0504All goods [other than fresh or chilled] other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]
000  
0506All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products000  
0507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.000  
0511Semen including frozen semen000  
06Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 000  
0701Potatoes, fresh or chilled.000  
0702Tomatoes, fresh or chilled.000  
0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.000  
0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.000  
0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.000  
0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.000  
0707Cucumbers and gherkins, fresh or chilled.000  
0708Leguminous vegetables, shelled or unshelled, fresh or chilled.000  
0709Other vegetables, fresh or chilled.000  
0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen000  
0711Vegetables 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 consumption000  
0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.000  
0713Dried leguminous vegetables, shelled, whether or not skinned or split other than those [put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.000  
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
000  
08Dried makhana, whether or not shelled or peeled other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
000  
0801Coconuts, fresh or dried, whether or not shelled or peeled000  
0801Brazil nuts, fresh, whether or not shelled or peeled000  
0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled000  
0803Bananas, including plantains, fresh or dried000  
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.000  
0805Citrus 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), fresh.000  
0806Grapes, fresh000  
0807Melons (including watermelons) and papaws (papayas), fresh.000  
0808Apples, pears and quinces, fresh.000  
0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.000  
0810Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.000  
0813Tamarind dried000  
0814Peel of citrus fruit or melons (including watermelons), fresh.000  
07, 09 or 10All goods of seed quality 000  
0901Coffee beans, not roasted000  
0902Unprocessed green leaves of tea000  
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]000  
0910 11 10Fresh ginger, other than in processed form000  
0910 30 10Fresh turmeric, other than in processed form000  
1001Wheat and meslin other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1002Rye other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1003Barley other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1004Oats other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1005Maize (corn) other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1006Rice other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1007Grain sorghum other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1101Wheat or meslin flour other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1103Cereal groats, meal and pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1104Cereal grains hulled000  
1105Flour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
1106 10 10Guar Meal000  
12All goods of seed quality000  
1201Soya beans, whether or not broken, of seed quality.000  
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.000  
1204Linseed, whether or not broken, of seed quality.000  
1205Rape or colza seeds, whether or not broken, of seed quality.000  
1206Sunflower seeds, whether or not broken, of seed quality.000  
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.000  
1209Seeds, fruit and spores, of a kind used for sowing.000  
1210Hop cones, fresh.000  
1210 10 00Hop cones, neither ground nor powdered nor in the form of pellets000  
1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.000  
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.000  
1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets000  
1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.000  
1301Lac and Shellac000  
1401Sal leaves, siali leaves, sisal leaves, sabai grass000  
1404 90 40Betel leaves000  
1404 90 60Coconut shell, unworked000  
1404 90 90Vegetable materials, for manufacture of jhadoo or broom sticks000  
1701 or 1702Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar000  
1904Puffed 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 Murki000  
1905Pappad, by whatever name it is known, except when served for consumption000  
1905Bread (branded or otherwise), except when served for consumption and pizza bread000  
2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.000  
2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]000  
2201Non-alcoholic Toddy, Neera including date and palm neera000  
2202 90 90Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
2306De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018000  
2306Cotton seed oil cake000  
2501Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water000  
2716 00 00Electrical energy000  
2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002000  
3002Human Blood and its components000  
3006All types of contraceptives000  
3101All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta000  
3825Municipal waste, sewage sludge, clinical waste000  
3926Plastic bangles000  
4014Condoms and contraceptives000  
4401Firewood or fuel wood000  
4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated000  
44 OR 68Deities made of stone, marble or wood000  
46Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope000  
46Plates and cups made up of all kinds of leaves/flowers/bark000  
4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government000  
4817 / 4907Postal items, like envelope, Post card etc., sold by Government000  
48 or 4907 or 71Rupee notes or coins when sold to Reserve Bank of India or the Government of India000  
4907Cheques, lose or in book form000  
4901Printed books, including Braille books000  
4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material000  
4903Children's picture, drawing or colouring books000  
4904 00 00Music, printed or in manuscript, whether or not bound or illustrated000  
4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed000  
4907Duty Credit Scrips000  
5001Silkworm laying, cocoon000  
5002Raw silk000  
5003Silk waste000  
5101Wool, not carded or combed000  
5102Fine or coarse animal hair, not carded or combed000  
5103Waste of wool or of fine or coarse animal hair000  
52Gandhi Topi000  
52Khadi yarn000  
50 to 55Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets000  
5303Jute fibres, raw or processed but not spun000  
5305Coconut, coir fibre000  
53Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]000  
63Indian National Flag000  
6703Human hair, dressed, thinned, bleached or otherwise worked000  
6912 00 40Earthen pot and clay lamps000  
69Idols made of clay000  
7018Glass bangles (except those made from precious metals)000  
7117Bangles of lac/ shellac000  
8201Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry, other than ghamella.000  
8445Charkha for hand spinning of yarns, including amber charkha000  
8446Handloom [weaving machinery]000  
8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles000  
8803Parts of goods of heading 8801000  
9021Hearing aids000  
92Indigenous handmade musical instruments as listed in ANNEXURE II000  
9603Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles000  
9609Slate pencils and chalk sticks000  
9610 00 00Slates000  
9619 00 10 or 9619 00 20Sanitary towels (pads) or sanitary napkins; tampons000  
9803Passenger baggage000  
Any chapterPuja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
000  
-Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 000  
-Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grant000  
Any chapterParts for manufacture of hearing aids000  
Any Chapter except 71Rakhi (other than those made of goods falling under Chapter 71)000  
Any ChapterSupply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause000  
2106 90 20Pan-masala      60%
2202 10 10Aerated waters      12%
2202 10 20Lemonade      12%
2202 10 90Others      12%
2401Unmanufactured tobacco (without lime tube) – bearing a brand name      71%
2401Unmanufactured tobacco (with lime tube) – bearing a brand name      65%
2401 30 00Tobacco refuse, bearing a brand name      61%
2402 10 10Cigar and cheroots      21% or Rs. 4170 per thousand, whichever is higher
2402 10 20Cigarillos      21% or Rs. 4170 per thousand, whichever is higher
2402 20 10Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres      5% + Rs.2076 per thousand
2402 20 20Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres      5% + Rs.3668 per thousand
2402 20 30Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres      5% + Rs.2076 per thousand
2402 20 40Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres      5% + Rs.2747 per thousand
2402 20 50Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres      5% + Rs.3668 per thousand
2402 20 90Other cigarettes containing tobacco      36% + Rs.4170 per thousand
2402 90 10Cigarettes of tobacco substitutes      Rs.4006 per thousand
2402 90 20Cigarillos of tobacco substitutes      12.5% or Rs. 4,006 per thousand whichever is higher
2402 90 90Other      12.5% or Rs. 4,006 per thousand whichever is higher
2403 11 10'Hookah'  or 'gudaku' tobacco bearing a brand name      72%
2403 11 10Tobacco used for smoking 'hookah' or  'chilam' commonly known as 'hookah' tobacco or 'gudaku'  not bearing a brand name      17%
2403 11 90Other water pipe smoking tobacco not bearing a brand name.      11%
2403 19 10Smoking mixtures for pipes and cigarettes      290%
2403 19 90Other smoking tobacco bearing a brand name      49%
2403 19 90Other smoking tobacco not bearing a brand name      11%
2403 91 00“Homogenised” or “reconstituted” tobacco, bearing a brand name      72%
2403 99 10Chewing tobacco (without lime tube)      160%
2403 99 10Chewing tobacco (with lime tube)      142%
2403 99 10Filter khaini      160%
2403 99 20Preparations containing chewing tobacco      72%
2403 99 30Jarda scented tobacco      160%
2403 99 40Snuff      72%
2403 99 50Preparations containing snuff      72%
2403 99 60Tobacco extracts and essence bearing a brand name      72%
2403 99 60Tobacco extracts and essence not bearing a brand name      65%
2403 99 70Cut tobacco      20%
2403 99 90Pan masala containing tobacco ‘Gutkha’      204%
2403 99 90All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name      96%
2403 99 90All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name      89%
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal.       Rs.400 per tonne
2702Lignite, whether or not agglomerated, excluding jet      Rs.400 per tonne
2703Peat (including peat litter), whether or not agglomerated      Rs.400 per tonne
8702 10, 8702 20, 8702 30, 8702 90Motor vehicles for the transport of not more than 13 persons, including the driver      15%
87All old and used motor vehicles
Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles.
      NIL
8702 or 8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles      NIL
8703 10 10, 8703 80Electrically operated vehicles, including three wheeled electric motor vehicles.       NIL
8703Three wheeled vehicles      NIL
8703Cars 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.
      NIL
8703 40, 8703 60Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(a)  Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      NIL
8703 40, 8703 60Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(b)  Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      NIL
8703 40, 8703 60Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(c)  Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      NIL
8703 40, 8703 60Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(d)  Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      15%
8704 50, 8703 70Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(a)  Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      NIL
8705 50, 8703 70Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(b)  Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      NIL
8706 50, 8703 70Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(c)  Motor vehicles of engine capacity not exceeding 1500 cc and  of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      NIL
8707 50, 8703 70Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(d)  Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      15%
8703Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      NIL
8703 21 or 8703 22Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      1%
8703 31Diesel driven  motor vehicles  of  engine  capacity  not  exceeding 1500 cc and  of  length  not  exceeding  4000  mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
      3%
8703Motor vehicles of engine capacity not exceeding 1500 cc      17%
8703Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B      20%
8703Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 
      22%
8711Motorcycles of engine capacity exceeding 350 cc.      3%
8802Other aircraft (for example, helicopters, aeroplanes), for personal use.      3%
8903Yacht and other vessels for pleasure or sports      3%
Any chapterAll goods other than those mentioned at S. Nos. 1 to 55 above      Nil

Disclaimer: The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on the CBEC website or this website may please be referred to.