Updated CGST Rate Schedule as on 1st May 2022




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Updated CGST Rate Schedule as on 1st May 2022

 

The GST rates on certain goods have under gone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. Requests have been received for publishing a consolidated rate schedule incorporating all the changes. According, this document has been prepared indicating updated rate schedules prescribed vide notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017, notification No.2/2017-Central Tax (Rate) dated 28th June, 2017 and notification No.1/2017- Compensation Cess (Rate) dated 28th June, 2017 as on 01.05.2022

 

This document is only for ease of reference and relevant notification will only have legal authority.

  1. CGST rates on goods as on 01.05.2022 [notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, as amended from time to time].

 

Schedule I – 2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
1. 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]

2.5%
2. 0303, 0304,

0305, 0306,

0307, 0308,

0309

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

(a)  bearing a registered brand name; or

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

conditions as in the ANNEXURE

2.5%
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. 0401 Ultra High Temperature (UHT) milk 2.5%
8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk

food for babies [other than condensed milk]

2.5%
9. 0403 Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing

added fruit, nuts or cocoa

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
10. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other

sweetening matter, not elsewhere specified or included

2.5%
11. 0406 Chena 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

ANNEXURE]

2.5%
12. 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other

sweetening matter.

2.5%
13. 0409 Natural 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 ANNEXURE]

2.5%
14. 0410 Insects and other   edible products   of   animal   origin, not

elsewhere specified or included

2.5%
15. 0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other

brush making hair; waste of such bristles or hair.

2.5%
16. 0504 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

2.5%
17. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or

parts of feathers

2.5%
18. 0507

[Except 050790]
Ivory, tortoise-shell, whalebone and whalebone hair, horns,

unworked or simply prepared but not cut to shape; powder and waste of these products.

2.5%
19. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or

echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

2.5%
20. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled,

frozen or otherwise provisionally preserved.

2.5%
21. 0511 Animal products not elsewhere specified or included; dead

animals of Chapter 1 or 3, unfit for human consumption, other

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
than semen including frozen semen.
22. 7 Herb, bark, dry plant, dry root, commonly known as jaribooti

and dry flower

2.5%
23. Omitted
24. Omitted
25. 0713 Dried 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]

2.5%
26. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 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

2.5%
27. 0801 Cashew nuts, whether or not shelled or peeled, desiccated

coconuts

2.5%
28. 0802 Dried areca nuts, whether or not shelled or peeled 2.5%
29. 0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled 2.5%
29A 0802 Walnuts, whether or not shelled 2.5%
30. 08 Dried 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

2.5%
30A 0804 Mangoes sliced, dried 2.5%
31. 0806 Grapes, dried, and raisins 2.5%
32. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other

sweetening matter

2.5%
33. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 2.5%
33A Omitted
34. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in

other preservative solutions

2.5%
35. 0901 Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

[other than coffee beans not roasted]
2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
36. 0902 Tea, whether or not flavoured [other than unprocessed green

leaves of tea]

2.5%
37. 0903 Maté 2.5%
38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of

the genus Capsicum or of the genus Pimenta

2.5%
39. 0905 Vanilla 2.5%
40. 0906 Cinnamon and cinnamon-tree flowers 2.5%
41. 0907 Cloves (whole fruit, cloves and stems) 2.5%
42. 0908 Nutmeg, mace and cardamoms 2.5%
43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway;

juniper berries [other than of seed quality]

2.5%
44. 0910 [other

than 0910 11

10, 0910 30

10]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 2.5%
45. 10 All 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]

2.5%
46. 1001 Wheat 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]

2.5%
47. 1002 Rye   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]

2.5%
48. 1003 Barley 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]

2.5%
49. 1004 Oats   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]

2.5%
50. 1005 Maize (corn)   put up in unit container and,- (a) bearing a

registered brand name; or (b) bearing a brand name on which an

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the

ANNEXURE]

51. 1006 Rice   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]

2.5%
52. 1007 Grain 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

ANNEXURE]

2.5%
53. 1008 Buckwheat, 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 ANNEXURE]

2.5%
54. 1101 Wheat 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

ANNEXURE]

2.5%
55. 1102 Cereal 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

ANNEXURE]

2.5%
56. 1103 Cereal 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 ANNEXURE]

2.5%
57. 1104 Cereal grains otherwise worked (for example, rolled, flaked,

pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
cereal grains]
58. 1105 Meal, 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 ANNEXURE]

2.5%
59. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 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]

2.5%
60. Omitted
61. 0713 Guar gum refined split 2.5%
62. 1109 00 00 Wheat gluten, whether or not dried 2.5%
63. 12 All goods other than of seed quality 2.5%
64. 1201 Soya beans, whether or not broken other than of seed quality. 2.5%
65. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not

shelled or broken other than of seed quality.

2.5%
66. 1203 Copra 2.5%
67. 1204 Linseed, whether or not broken other than of seed quality. 2.5%
68. 1205 Rape or colza seeds, whether or not broken other than of seed

quality.

2.5%
69. 1206 Sunflower seeds, whether  or not  broken other than of seed

quality

2.5%
70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam)

whether or not broken, other than of seed quality

2.5%
71. 1208 Flour and meals of oil seeds or oleaginous fruits, other than

those of mustard

2.5%
71A 1209 Tamarind seeds meant for any use other than sowing 2.5%
72. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin 2.5%
73. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not

cut, crushed or powdered

2.5%
74. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified

or included

2.5%
75. 1301 Natural gums, resins, gum-resins and oleoresins (for example,

balsams) [other than lac and shellac]

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
76. 1301 Compounded asafoetida commonly known as heeng 2.5%
76A 13 Tamarind Kernel powder 2.5%
77. 1401 Vegetable materials of a kind used primarily for plaiting (for

example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

2.5%
78. 1404 [other

than 1404 90

10, 1404 90

40, 1404 90

50, 1404 90

60]

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] 2.5%
78A 1404 or 3305 Mehendi paste in cones 2.5%
79. 1507 Soya-bean oil and its fractions, whether or not refined, but not

chemically modified

2.5%
80. 1508 Ground-nut oil and its fractions, whether or not refined, but not

chemically modified.

2.5%
81. 1509 Olive oil and its fractions, whether or not refined, but not

chemically modified.

2.5%
82. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading

1509

2.5%
83. 1511 Palm oil and its fractions, whether or not refined, but not

chemically modified.

2.5%
84. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions

thereof, whether or not refined, but not chemically modified.

2.5%
85. 1513 Coconut (copra), palm kernel or babassu oil and fractions

thereof, whether or not refined, but not chemically modified.

2.5%
86. 1514 Rape, colza or mustard oil and fractions thereof, whether or not

refined, but not chemically modified.

2.5%
87. 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not

chemically modified

2.5%
88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised,

whether or not refined, but not further prepared.

2.5%
89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of

heading 1516

2.5%
90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas  or otherwise chemically modified, excluding

those of heading 1516

2.5%
91. 1701 Beet sugar, cane sugar 2.5%
92. 1702 or 1704 Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til

patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa

2.5%
93. 1801 Cocoa beans whole or broken, raw or roasted 2.5%
94. 1802 Cocoa shells, husks, skins and other cocoa waste 2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
95. 1803 Cocoa paste whether or not de-fatted 2.5%
96. 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other

baker’s wares

2.5%
97. 1902 Seviyan (vermicelli) 2.5%
98. 1903 Tapioca and substitutes therefor prepared from starch, in the

form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

2.5%
99. 1905 Pizza bread 2.5%
99A 1905 or 2106 Khakhra, Plain chapatti or roti 2.5%
100. 1905 40 00 Rusks, toasted bread and similar toasted products 2.5%
100A 2106 Roasted Gram idli/dosa batter, chutney powder 2.5%
101. 2106 90 Sweetmeats 2.5%
101A 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone,

subject to the conditions as specified in the ANNEXURE]

2.5%
102. 2201 90 10 Ice and snow 2.5%
102A 2207 Ethyl alcohol supplied to   Oil Marketing Companies for

blending with motor spirit (petrol)

2.5%
103. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of

crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

2.5%
103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled

cake]

2.5%
103B 2302 Rice bran (other than de-oiled rice bran) 2.5%
104. 2303 Residues of starch manufacture and similar residues, beet-pulp,

bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

2.5%
105. 2304 Oil-cake and other solid residues, whether or not ground or in

the form of pellets, resulting from the extraction of soyabean oil

2.5%
106. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut

oil

2.5%
107. 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305

other than cottonseed oil cake

2.5%
108. 2307 Wine lees; argol 2.5%
109. 2401 Tobacco leaves 2.5%
110. 2502 Unroasted iron pyrites. 2.5%
111. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated

sulphur and colloidal sulphur

2.5%
112. 2504 Natural graphite. 2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
113. 2505 Natural sands of all kinds, whether or not coloured, other than

metal bearing sands of Chapter 26.

2.5%
114. 2506 Quartz (other than  natural sands); quartzite, whether or not

roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2.5%
115. 2507 Kaolin and other kaolinic clays, whether or not calcined. 2.5%
116. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined;

mullite; chamotte or dinas earths.

2.5%
117. 2509 Chalk. 2.5%
118. 2510 Natural   calcium   phosphates, natural   aluminium calcium

phosphates and phosphatic chalk.

2.5%
119. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of

heading 2816.

2.5%
120. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and

diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

2.5%
121. 2513 Pumice stone; emery; natural corundum, natural garnet and

other natural abrasives, whether or not heat-treated.

2.5%
122. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including

square) shape.

2.5%
123. 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 2.5%
123A 2515 11 00 Marble and travertine, crude or roughly trimmed 2.5%
124. 2516

[Except 2516

11 00, 2516

12 00]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including

square) shape.

2.5%
125. 2516 11 00 Granite crude or roughly trimmed 2.5%
126. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam;  grenules cheeping and powder of

stones heading 2515 or 2516 whether or not heat treated.

2.5%
127. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including

square) shape; 2518 10 dolomite, Not calcined or sintered

2.5%
128. 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing

small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

2.5%
129. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or 2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
calcium sulphate) whether or not coloured, with or without

small quantities of accelerators or retarders.

130. 2521 Limestone flux; limestone and other calcareous stone, of a kind

used for the manufacture of lime or cement.

2.5%
131. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium

oxide and hydroxide of heading 2825.

2.5%
132. 2524 Asbestos 2.5%
133. 2525 Mica, including splitting; mica waste. 2.5%
134. 2526 Natural steatite, whether or not roughly trimmed or merely cut,

by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

2.5%
135. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 82.5% of

H3BO3 (calculated on dry weight)

2.5%
136. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 2.5%
137. 2530 Mineral substances not elsewhere specified or included. 2.5%
138. Omitted
139. Omitted
140. Omitted
141. Omitted
142. Omitted
143. Omitted
144. Omitted
145. Omitted
146. Omitted
147. Omitted
148. Omitted
149. 2611 Tungsten ores and concentrates. 2.5%
150. 2612 Uranium or thorium ores and concentrates. 2.5%
151. 2613 Molybdenum ores and concentrates. 2.5%
152. 2614 Titanium ores and concentrates. 2.5%
153. 2615 Niobium,   tantalum,   vanadium   or    zirconium   ores    and

concentrates.

2.5%
154. 2616 Precious metal ores and concentrates. 2.5%
155. 2617 Other ores and concentrates 2.5%
156. 2618 Granulated slag (slag sand) from the manufacture of iron or

steel

2.5%
156A 2621 Fly Ash 2.5%
157. 27 Bio-gas 2.5%
158. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured

from coal

2.5%
159. 2702 Lignite, whether or not agglomerated, excluding jet 2.5%
160. 2703 Peat (including peat litter), whether or not agglomerated 2.5%
161. 2704 Coke and semi coke of coal, of lignite or of peat, whether or not

agglomerated; retort carbon

2.5%
162. 2705 Coal gas, water gas, producer gas and similar gases, other than

petroleum gases and other gaseous hydrocarbons

2.5%
163. 2706 Tar distilled from coal, from lignite or from peat 2.5%
164. 2710 (a) kerosene oil PDS, (b) The following bunker fuels for use in

ships or vessels, namely,

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
i.  IFO 180 CST

ii.  IFO 380 CST

iii.  Marine Fuel 0.5% (FO)

165. 2711 12 00,

2711 13 00,

2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum

Corporation Limited or Bharat Petroleum Corporation Limited.

2.5%
165A 2711 12 00

2711 13 00,

2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for

supply to household domestic consumers”;

2.5%
166. 28 Thorium oxalate 2.5%
167. 28 Enriched KBF4 (enriched potassium fluoroborate) 2.5%
168. 28 Enriched elemental boron 2.5%
169. 28 Nuclear fuel 2.5%
170. 2805 11 Nuclear grade sodium 2.5%
170A 2809 Fertilizer grade phosphoric acid 2.5%
171. 2845 Heavy water and other nuclear fuels 2.5%
172. 2853 Compressed air 2.5%
173. 30 Insulin 2.5%
174. 3002, 3006 Animal or Human Blood Vaccines 2.5%
175. 30 Diagnostic kits for detection of all types of hepatitis 2.5%
176. 30 Desferrioxamine injection or deferiprone 2.5%
177. 30 Cyclosporin 2.5%
178. 30 Medicaments (including veterinary medicaments) used in bio-

chemic systems and not bearing a brand name

2.5%
179. 30 Oral re-hydration salts 2.5%
180. 30 or any Chapter Drugs or medicines including their salts and esters and

diagnostic test kits, specified in List 1 appended to this Schedule

2.5%
181. 30 Formulations manufactured from the bulk drugs specified in

List 2 appended to this Schedule

2.5%
181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in

such books or pharmacopoeia]

2.5%
182. 3101 All goods i.e. animal or vegetable fertilisers or organic

fertilisers put up in unit containers and bearing a brand name

2.5%
182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those

which are clearly not to be used as fertilizers

2.5%
182B 3103 Mineral or chemical fertilisers,  phosphatic, other than those

which are clearly not to be used as fertilizers

2.5%
182C 3104 Mineral or chemical fertilisers, potassic, other than those which

are clearly not to be used as fertilizers

2.5%
182D 3105 Mineral or chemical fertilisers containing two or three of the

fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
packages of a gross weight not exceeding 10 kg; other than

those which are clearly not to be used as fertilizers”

183. 32 Wattle extract, quebracho extract, chestnut extract 2.5%
184. 3202 Enzymatic preparations for pre-tanning 2.5%
185. 3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambraani 2.5%
186. 3402 Sulphonated castor oil, fish oil or sperm oil 2.5%
186A 3816 Dolomite ramming mix 2.5%
186B 3826 Bio-diesel supplied to Oil Marketing Companies for blending

with High Speed Diesel

2.5%
187. Omitted
187A Omitted
188. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar

natural gums, in primary forms or in plates, sheets or strip

2.5%
188A 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 2.5%
189. [011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft 2.5%
190. 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in

bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws

2.5%
191. 4016 Erasers 2.5%
191A 4017 Waste or scrap of hard rubber 2.5%
192. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further

prepared), whether or not dehaired or split

2.5%
193. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or

split

2.5%
194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled

or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

2.5%
195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not

further prepared

2.5%
196. 4105 Tanned or crust skins of sheep or lambs,  without wool on,

whether or not split, but not further prepared

2.5%
197. 4106 Tanned or crust hides and skins of other animals, without wool

or hair on, whether or not split, but not further prepared

2.5%
197A 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than

leather of heading 4114

2.5%
197B 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on,

whether or not split, other than leather of heading 4114

2.5%
197C 4113 Leather further prepared after tanning or crusting, including

parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

2.5%
197D 4114 Chamois (including   combination   chamois)   leather;   patent

leather and patent laminated leather; metallised leather

2.5%
197E 4115 Composition leather with a basis of leather or leather fibre, in

slabs, sheets or strip, whether or not in rolls; parings and other

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
waste of leather or of composition leather, not suitable for the

manufacture of leather articles; leather dust, powder and flour

198. 4401 Wood in chips or particles; sawdust and wood waste and scrap,

whether or not agglomerated in logs, briquettes, pellets or similar forms

2.5%
198A 4501 Natural cork, raw or simply prepared 2.5%
198AA 4601, 4602 Manufactures of straw, of esparto or of other plaiting materials;

basket ware and wickerwork

2.5%
198B 4707 Recovered waste or scrap of paper or paperboard 2.5%
199. 4801 Newsprint, in rolls or sheets 2.5%
200. 4823 Kites, Paper mache articles 2.5%
201. 4901 Brochures, leaflets and similar printed matter, whether or not in

single sheets

2.5%
201A Omitted
202. 5004 to 5006 Silk yarn 2.5%
203. 5007 Woven fabrics of silk or of silk waste 2.5%
204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy

wool

2.5%
205. 5105 Wool and fine or coarse animal hair, carded or combed 2.5%
206. 5106 to 5110 Yarn of wool or of animal hair 2.5%
207. 5111 to 5113 Woven fabrics of wool or of animal hair 2.5%
208. 5201 to 5203 Cotton and Cotton waste 2.5%
209. 5204 Cotton sewing thread, whether or not put up for retail sale 2.5%
210. 5205 to 5207 Cotton yarn [other than khadi yarn] 2.5%
211. 5208 to 5212 Woven fabrics of cotton 2.5%
212. 5301 All goods i.e. flax, raw or processed but not spun; flax tow and

waste (including yarn waste and garneted stock)

2.5%
213. 5302 True hemp (Cannabis sativa L), raw or processed but not spun;

tow and waste of true hemp (including yarn waste and garneted stock)

2.5%
214. 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres

(including yarn waste and garneted stock)

2.5%
215. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir pith compost put up in unit container

and bearing a brand name

2.5%
216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 2.5%
217. 5407, 5408 Woven fabrics of manmade textile materials 2.5%
218. 5512 to 5516 Woven fabrics of manmade staple fibres 2.5%
218A 5605 00 10 Real zari thread (gold) and silver thread, combined with textile

thread

2.5%
218B 5607 Jute twine, coir cordage or ropes 2.5%
218C 5608 Knotted netting of twine, cordage or rope; made up fishing nets

and other made up nets, of textile materials

2.5%
218D 5609 Products of coir 2.5%
219. 5702, 5703,

5705

Coir mats, matting, floor covering and handloom durries 2.5%
219A 5801 All goods 2.5%
219AA 5806 Narrow woven fabrics, other than goods of heading 5807;

narrow fabrics consisting of warp without weft assembled by

2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
means of an adhesive (bolducs)
219B 5808 Saree fall 2.5%
220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab,

salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai

2.5%
221. 60 Knitted or crocheted fabrics [All goods] 2.5%
222. 61 or 6501 or

6505

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece 2.5%
223. 62 Articles of apparel and clothing accessories, not knitted or

crocheted, of sale value not exceeding Rs. 1000 per piece

2.5%
224. 63 [other than

6305 32 00,

6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece 2.5%
224A 63 [other than

6305 32 00,

6305 33 00,

6309

Worn clothing and other worn articles; rags 2.5%
225. Omitted
225A 6602 00 00 Walking-sticks including seat sticks 2.5%
225B Omitted
226. Omitted
227. Omitted
228. Omitted
228A 7001 Cullet or other waste or scrap of glass 2.5%
229. 7018 Glass beads. 2.5%
230. 84 Pawan Chakki that is Air Based Atta Chakki 2.5%
230A 8407 10 00,

8411

Aircraft engines 2.5%
231. 8413, 8413

91

Hand pumps and parts thereof 2.5%
232. 8419 12 Solar water heater and system 2.5%
233. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other

than farm type machinery and parts thereof

2.5%
234. Omitted
234A 84 or 85 E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or

bulk consumer

2.5%
234B 8504 Charger or charging station for Electrically operated vehicles 2.5%
234C 8509 Wet grinder consisting of stone as grinder 2.5%
235. Omitted
236. Omitted
237. Omitted
238. Omitted
239. Omitted
240. Omitted

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
241. Omitted
242. Omitted
242A 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or

from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

2.5%
243. 8713 Carriages for disabled persons, whether or not motorised or

otherwise mechanically propelled

2.5%
243A 8714 20 Parts and accessories of carriage for disabled persons 2.5%
243B 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch

vehicles and satellites and payloads

2.5%
244. 8802 or 8806 Other    aircraft    (for    example,    helicopters,    aeroplanes)

except the items covered in Sl. No. 383in Schedule III, other than for personal use

2.5%
245. 8807 Parts of goods of heading 8802 or 8806(except parts of items

covered in Sl. No. 383in Schedule III)

2.5%
246. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges

and similar vessels for the transport of persons or goods

2.5%
247. 8902 Fishing vessels; factory ships and other vessels for processing

or preserving fishery products

2.5%
248. 8904 Tugs and pusher craft 2.5%
249. 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or

production platforms

2.5%
250. 8906 Other vessels, including warships and lifeboats other than

rowing boats

2.5%
251. 8907 Other floating structures (for example, rafts, tanks, coffer-dams,

landing-stages, buoys and beacons)

2.5%
252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5%
253. 90 Coronary stents and coronary stent systems for use with cardiac

catheters

2.5%
254. 90 or any

other Chapter

Artificial kidney 2.5%
255. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial

kidney

2.5%
256. 90 or any other Chapter Parts of the following goods, namely:-

(i)                 Crutches;

(ii)               Wheel chairs;

(iii)             Walking frames;

(iv)             Tricycles;

(v)               Braillers; and

(vi)             Artificial limbs

2.5%
257. 90 or any

other Chapter

Assistive devices, rehabilitation aids and other goods for

disabled, specified in List 3 appended to this Schedule

2.5%
257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 2.5%
257B 9401 10 00 Aircraft seats 2.5%
258. 9405 Kerosene pressure lantern 2.5%

 

S.

No.

Chapter / Heading / Sub-heading

/ Tariff item

Description of Goods Rate
(1) (2) (3) (4)
259. 9405 91 00,

9405 92 00 or

9405 99 00

Parts of kerosene pressure lanterns including gas mantles 2.5%
259A 9503 Toy balloons made of natural rubber latex 2.5%
259B 9507 Fishing hooks 2.5%
259C 9601 Worked corals other than articles of coral 2.5%
260. 9603 [other

than 9603 10

00]

Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] 2.5%
261. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers,

postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

2.5%
262. 9705 Numismatic coins 2.5%
263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for

personal use.

2.5%
263A Any Chapter Rosaries, prayer beads or Hawan samagri 2.5%
264. Any chapter Biomass briquettes or solid bio fuel pellets 2.5%

 

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

 

  • Amikacin
  • Amphotericin-B
  • Amrinone
  • Aprotinin
  • Baclofen
  • Bleomycin
  • Busulphan
  • BCG vaccine, Iopromide, Iotrolan
  • Chlorambucil
  • Chorionic Gonadotrophin
  • Clindamycin
  • Cyclophosphamide
  • Dactinomycin
  • Daunorubicin
  • Desferrioxamine
  • Dimercaprol
  • Disopyramide phosphate
  • Dopamine
  • Eptifibatide
  • Glucagon
  • Hydroxyurea
  • Isoprenaline
  • Isoflurane
  • Lactulose
  • Lomustine
  • Latanoprost
  • Melphalan
  • Mesna
  • Methotrexate
  • MMR (Measles, mumps and rubella) vaccine

 

  • Mustin Hydrochloride
  • Pancuronium Bromide
  • Praziquantel
  • Protamine
  • Quinidine
  • Sodium Cromoglycate spin caps and cartridges
  • Sodium Hyalauronatesterile 1% and 4% solution
  • Somatostatin
  • Strontium Chloride (85Sr.)
  • Thioguanine
  • Tobramycin
  • TetanusImmunoglobin
  • Typhoid Vaccines:
    • VI Antigen of Salmonella Typhi, and
    • Ty2la cells and attenuated non-pathogenic strains of S.Typhi
  • Tretinoin
  • Tribavirin / Ribavirin
  • Urokinase
  • Ursodeoxycholic Acid
  • Vancomycin
  • Vasopressin
  • Vecuronium Bromide
  • Zidovudine
  • 5-Fluorouracil
  • Pegulated Liposomal Doxorubicin Hydrochloride injection
  • Ketoanalogue preparation of essential amino acids
  • Pergolide
  • Kit for bedside assay of Troponin-T
  • Solution for storing, transporting, flushing donor organs for transplant
  • Miltefosine
  • Milrinone Lactate
  • Methoxy Isobutile Isonitrile (MIBI)
  • Haemophilus Influenzae Type b Vaccine
  • Mycophenolate Sodium
  • Verteporfin
  • Daclizumab
  • Ganciclovir
  • Drotrecoginalfa (activated)
  • Eptacogalfa activated recombinant coagulation factor VIIa
  • Muromonab CD3
  • Japanese encephalitis vaccine
  • Valganciclovir
  • Low molecular weight heparin
  • Efavirenz
  • Emtricitabine;
  • Azathioprine;
  • Antinomycin D;
  • Cytosine Arabinoside (Cytarabine);
  • Vinblastine Sulphate
  • Vincristine;
  • Eurocollins Solution;
  • Everolimus tablets/dispersible tablets;
  • Poractant alfa
  • Troponin-I whole blood test kit;
  • Blower/mister kit for beating heart surgery;
  • Fluoro Enzyme Immunoassay Diagnostic
  • Tablet Telbivudine
  • Injection Exenatide

 

  • DTaP-IPV-Hibor PRP-T combined Vaccine
  • Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
  • Injection Thyrotropin Alfa
  • Injection
  • Abatacept
  • Daptomycin
  • Entacevir
  • Fondaparinux Sodium
  • Influenza Vaccine
  • Ixabepilone
  • Lapatinib
  • Pegaptanib Sodium injection
  • Suntinib Malate
  • Tocilizumab
  • Agalsidase Beta
  • Anidulafungin
  • Capsofungin acetate
  • Desflurane USP
  • Heamostatic Matrix with Gelatin and human Thrombin
  • Imiglucerase
  • Maraviroc
  • Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
  • Sorafenib tosylate
  • Varenciline tartrate
  • 90 Yttrium
  • Nilotinib
  • Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
  • Micafungin sodium for injection
  • Bevacizumab
  • Raltegravir potassium
  • Rotavirus Vaccine (Live Oral Pentavalent)
  • Pneumococcal Polysaccharide Vaccine
  • Temsirolimus Concentrate for infusion for injection
  • Natalizumab
  • Octreotide
  • Somatropin
  • Aurothiomalate Sodium
  • Asparaginase
  • Agglutinating Sera
  • Anti-Diphtheria Normal Human Immunoglobulin
  • Anti-human lymophocyte immunoglobulin IV
  • Anti-human thymocyte immunoglobulin IV
  • Anti-Pertussis Normal Human Immunoglobulin
  • Anti-Plague serum
  • Anti-Pseudomonas Normal Human Immunoglobulin
  • Basiliximab
  • Beractant Intra-tracheal Suspension
  • Blood group sera
  • Botulinum Toxin Type A
  • Burn therapy dressing soaked in gel
  • Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
  • Bovine Albumin
  • Bretyleum Tossylate
  • Calcium Disodium Edetate
  • Carmustine
  • Cesium Tubes
  • Calcium folinate

 

  • Cholestyramine
  • Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
  • Cobalt-60
  • Corticotrophin
  • Cyanamide
  • Diagnostic Agent for Detection of Hepatitis B Antigen
  • Diagnostic kits for detection of HIV antibodies
  • Diphtheria Antitoxin sera
  • Diazoxide
  • Edrophonium
  • Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
  • Epirubicin
  • Fibrinogen
  • Floxuridine
  • Flucytosin
  • Flecainide
  • Fludarabine Phosphate
  • Foetal Bovine Serum (FBS)
  • Gadolinium DTPA Dimeglumine
  • Gallium Citrate
  • Gasgangrene Anti-Toxin Serum
  • Goserlin Acetate
  • Hepatitis B Immunoglobulin
  • Hexamethylmelamine
  • Hydralazine
  • Idarubicine
  • Idoxuridine
  • Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
  • Inactivated rabies vaccine [Human diploid cell]
  • Inactivated rabies vaccine [Vero-cell]
  • Intravenous amino acids
  • Intravenous Fat Emulsion
  • Iopamidol
  • Iohexol
    • Indium(III) inbleomycin
    • Indium113 Sterile generator and elution accessories
    • Indium113 in brain scanning kit
    • Indium113 in liver scanning kit
  • Iscador, CLIA diagnostic kits
  • Levodopa with benserazine
  • Lenograstim
  • Meningococcoal A and C combined vaccine with diluant solvent
  • Methicillin
  • Metrizamide Inj with diluant
  • Monocomponent insulins
  • Mycophenolate Mofetil
  • Normal Human plasma
  • Normal Human immunoglobulin
  • Nuclear magnetic resonance contrast agent
  • Normal Human serum Albumin
  • Penicillamine
  • Pentamidine
  • Penicillinase
  • Poliomyelitis vaccine (inactivated and live)
  • Potassium Aminobenzoate
  • Porcine Insulin Zinc Suspension
  • Prednimustine

 

  • Porcine and Bovine insulin
  • Purified Chick Embryo Cell Rabies Vaccine
  • Pyridostigmine
  • Pneumocystis cariniiI F kits
  • Prostaglandin E1 (PGE1)
  • Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, H., FSH and Digoxin)
  • Radioisotope TI 201
    • Rabbit brains thromboplastin for PT test
    • Reagent for PT tests
    • Human Thrombin for TT tests
  • Rabies immune globulin of equine origin
  • Sevoflurane
  • Recuronium Bromide
  • Septopal beads and chains
  • Sodium Arsenate
  • Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
  • Solution of Nucleotides and Nucliosides
  • Specific Desensitizing Vaccine
  • Sterile Absorbable Haemostat for control of surgical vessel bleeding
  • Strontium SR-89 Chloride
  • Suxamethonium Chloride
  • Selenium-75
  • Teicoplanin
  • Tetrofosmin
  • Ticarcillin
  • Tranexamic Acid
  • Tocainide
  • Tri-iodothyronine
  • Triethylene Tetramine
  • Thrombokinase
  • Teniposide
  • Trans-1-diamino cyclohexane Oxalatoplatinum
  • Ticarcillin Disodium and Potassium Clavulanate combination
  • Vindesin Sulphate
  • X-ray diagnostic agents, the following:-
    • Propylidone
    • Ethyliodophenylundecylate
    • Iodipammide methyl glucamine
    • Lipidollutra fluid
    • Patentblue
    • Zalcitabine
  • Zoledronic Acid
  • Anti-Haemophilic Factors Concentrate (VIII and IX)
  • Diethylcarbamazine
  • Pembrolizumab (Keytruda)

 

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

 

  • Streptomycin
  • Isoniazid
  • Thiacetazone
  • Ethambutol
  • Sodium PAS
  • Pyrazinamide
  • Dapsone
  • Clo- fazamine
  • Tetracycline Hydrochloride

 

  • Pilocarpine
  • Hydrocortisone
  • Idoxuridine
  • Acetazolamide
  • Atro- pine
  • Homatroprn
  • Chloroquine
  • Amodiaquine
  • Quinine
  • Pyrimethamine
  • Sulfametho pyrezine
  • Diethyl Carbamazine
  • Arteether or formulation of

 

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

 

  • (1) Braille writers and braille writing instruments
    • Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
    • Canes, Electronic aids like the Sonic Guide
    • Optical, Environmental Sensors
    • Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm,

Speaking or Braille calculator

  • Geometrical aids like combined Graph and Mathematical Demonstration Board,

Braille Protractors, Scales, Com- passes and Spar Wheels

  • Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
  • Drafting, Drawing aids, tactile displays
  • Specially adapted clocks and watches
  • (1) Orthopaedic appliances falling under heading 90.21 of the First Schedule
  • Wheel chairs falling under heading 87.13 of the First Schedule
  • Retro fitment kits for vehicles used by the disabled
  • Artificial electronic larynx and spares thereof
  • Artificial electronic ear (Cochlear implant)
  • (1) Talking books (in the form of cassettes, discs or other sound reproductions)

and large-print books, braille embossers, talking calculators, talking thermometers

  • Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
  • Braille paper
  • All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
  • Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
  • Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
  • Assistive listening devices, audiometers
  • External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
  • Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone

 

Schedule II – 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
1. 01012100,

010129

Live horses 6%
2. Omitted
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. Omitted
8. Omitted
9. Omitted
10. Omitted
11. 0402 91 10,

0402 99 20

Condensed milk 6%
12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.)

and oils derived from milk; dairy spreads

6%
13. 0406 Cheese 6%
14. 0801 Brazil nuts, dried, whether or not Shelled or

Peeled

6%
15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachos, Macadamia nuts,  Kola nuts (Cola

spp.), Pine nuts [other than dried areca nuts]

6%
16. 0804 Dates    (soft   or    hard),    figs,    pineapples,

avocados, guavas and mangosteens, dried

6%
16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia),

dried

6%
17. 0813 Fruit, 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

peeled]

6%
18. 1108 Starches; inulin 6%
19. 1501 Pig fats (including lard) and poultry fat, other

than that of heading 0209 or 1503

6%
20. 1502 Fats of bovine animals, sheep or goats, other

than those of heading 1503

6%
21. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow     oil,   not              emulsified             or     mixed                 or

otherwise prepared

6%
22. 1504 Fats and oils and their fractions, of fish or

marine mammals, whether or not refined, but not chemically modified

6%
23. 1505 Wool grease and fatty substances derived 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
therefrom (including lanolin)
24. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically

modified

6%
25. 1516 Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not

refined, but not further prepared.

6%
26. 1517 Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal   fats or microbial fats or animal oils or microbial

oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

6%
27. 1518 Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not

elsewhere specified of included

6%
28. 1601 Sausages and similar products, of meat, meat

offal, blood or insects; food preparations based on these products

6%
29. 1602 Other prepared or preserved meat, meat offal,

blood or insects

6%
30. 1603 Extracts    and    juices    of    meat,    fish                or crustaceans, molluscs      or                    other              aquatic

invertebrates

6%
31. 1604 Prepared or preserved fish; caviar and caviar

substitutes prepared from fish eggs

6%
32. 1605 Crustaceans,   molluscs   and   other   aquatic

invertebrates prepared or preserved

6%
32A 1701 91 , 1701

99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 2.5% or

nil GST)

6%
32AA 1704 Sugar boiled confectionery 6%
32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous,

whether or not prepared

6%
33. 2001 Vegetables, fruit, nuts and other edible parts of

plants, prepared or preserved by vinegar or acetic acid

6%
34. 2002 Tomatoes prepared or preserved otherwise

than by vinegar or acetic acid

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
35. 2003 Mushrooms and truffles, prepared or preserved

otherwise than by vinegar or acetic acid

6%
36. 2004 Other    vegetables   prepared   or    preserved

otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

6%
37. 2005 Other    vegetables   prepared   or    preserved

otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

6%
38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained,

glacé or crystallised)

6%
39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added

sugar or other sweetening matter

6%
40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango,

Lemon, Orange, Pineapple or other fruits

6%
41. 2009 Fruit or nut juices (including   grape   must) and vegetable juices, unfermented and not containing added spirit, whether or not

containing added sugar or other sweetening matter.

6%
41A. 2009 89 90 Tender coconut water put up in unit container and, -(a) bearing a registered brand name; or

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

conditions as specified in the ANNEXURE]

6%
42. 2101 30 Roasted chicory and other roasted coffee substitutes,    and    extracts,    essences                     and

concentrates thereof

6%
43. 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking

powders

6%
44. 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise

and salad dressings

6%
45. 2106 Texturised vegetable proteins (soya bari), Bari

made of pulses including mungodi and batters

6%
46. 2106 90 Namkeens,  bhujia,   mixture,   chabena  and 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
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]

46A 2106 90 91 Diabetic foods 6%
46B 2201 Drinking water packed in 20 litre bottles 6%
47. 2202 99 10 Soya milk drinks 6%
48. 2202 99 20 Fruit pulp or fruit juice based drinks 6%
49. Omitted
50. 2202 99 30 Beverages containing milk 6%
51. 2515 12 10 Marble and travertine blocks 6%
52. 2516 Granite blocks 6%
53. 28 Anaesthetics 6%
54. 28 Potassium Iodate 6%
55. 28 Steam 6%
56. 28 or 38 Micronutrients, 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, 1985

6%
57. 2801 20 Iodine 6%
57A 2804 40 10 Medical grade oxygen 6%
57B Omitted
58. 2847 Medicinal grade hydrogen peroxide 6%
59. 29 or 3808 93 Gibberellic acid 6%
60. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses,

not elsewhere specified or included

6%
61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological

processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products

6%
62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed

together for therapeutic or prophylactic uses, not put up in measured doses or in forms or

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
packings for retail sale, including Ayurvaedic,

Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic

systems medicaments, put up for retail sale

6%
64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms

or packings for retail sale for medical, surgical, dental or veterinary purposes

6%
65. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than

contraceptives]

6%
66. Omitted
67. Omitted
68. Omitted
69. Omitted
70. 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain  pen ink,  ball

pen ink

6%
71. Omitted
72. 3306 10 10 Tooth powder 6%
73. 3307 41 00 Odoriferous preparations which operate by burning [other than Agarbattis, lobhan, dhoop

batti, dhoop, sambhrani]

6%
74. 29, 30, 3301 Following goods namely:-

a.       Menthol and menthol crystals,

b.      Peppermint (Mentha Oil),

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

d.      De-mentholised oil (DMO),

e.       Spearmint oil,

f.       Mentha piperita oil

6%
75. 3406 Candles, tapers and the like 6%
75A 3605 00 10 All goods 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
76. 3701 Photographic plates and film for x-ray for

medical use

6%
77. 3705 Photographic plates and films, exposed and

developed, other than cinematographic film

6%
78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other

than feature films.

6%
78A 3808 The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus

5  Trichoderma viride

6  Trichoderma harzianum

7  Pseudomonas fluoresens

8  Beauveriabassiana

9  NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura

11  Neem based pesticides

12  Cymbopogan

6%
79. 3818 Silicon wafers 6%
80. 3822 All diagnostic kits and reagents 6%
80A 3826 Bio-diesel (other than bio-diesel supplied to

Oil Marketing Companies for blending with High Speed Diesel)

6%
80AA Omitted
81. 3926 Feeding bottles 6%
82. 3926 Plastic beads 6%
83. 4007 Latex Rubber Thread 6%
84. 4014 Nipples of feeding bottles 6%
85. 4015 Surgical rubber gloves or medical examination

rubber gloves

6%
85A 4016 Rubber bands 6%
86. Omitted
87. Omitted
88. Omitted
89. 4202 22 20 Hand bags and shopping bags, of cotton 6%
90. 4202 22 30 Hand bags and shopping bags, of jute 6%
91. 4203 Gloves specially designed for use in sports 6%
92. 44 or any Chapter The following goods, namely: —

a.    Cement Bonded Particle Board;

b.    Jute Particle Board;

c.    Rice Husk Board;

d.    Glass-fibre Reinforced Gypsum Board (GRG)

e.    Sisal-fibre Boards;

f.     Bagasse Board; and

g.    Cotton Stalk Particle Board

h.    Particle/fibre board manufactured from agricultural crop residues

6%
92A 44, 68, 83 Idols of wood, stone [including marble] and 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
metals [other than those made of precious

metals]

93. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked,

suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like

6%
94. 4405 Wood wool; wood flour 6%
95. 4406 Railway or tramway sleepers (cross-ties) of

wood

6%
96. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match

splints]

6%
96A 4409 Bamboo flooring 6%
97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of

wood; pallet collars of wood

6%
98. 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including

staves

6%
99. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood;  boot or

shoe lasts and trees, of wood

6%
99A 4418 Bamboo wood building joinery 6%
99B 4419 Tableware and Kitchenware of wood 6%
100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other

ornaments, of wood; wooden articles of furniture not falling in Chapter 94

6%
101. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and

kitchenware]

6%
101A 4502 00 00 Natural cork, debacked or roughly squared, or

in    rectangular   (including   square)       blocks, plates, sheets or strip (including sharp-edged

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
blanks for corks or stoppers)
101B 4503 Articles of natural cork such as Corks and

Stoppers, Shuttlecock cork bottom

6%
101C 4504 Agglomerated cork (with or without a binding

substance) and articles of agglomerated cork

6%
102. Omitted
103. Omitted
104. Omitted
105. 4701 Mechanical wood pulp 6%
106. 4702 Chemical wood pulp, dissolving grades 6%
107. 4703 Chemical wood pulp, soda or sulphate, other

than dissolving grades

6%
108. 4704 Chemical wood pulp, sulphite, other than

dissolving grades

6%
109. 4705 Wood pulp obtained by a combination of

mechanical and chemical pulping processes

6%
110. 4706 Pulps of fibres derived from recovered (waste

and scrap) paper or paperboard or of other fibrous cellulosic material

6%
111. Omitted
112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and

paperboard

6%
113. 4804 Uncoated kraft paper and paperboard, in rolls

or sheets, other than that of heading 4802 or 4803

6%
114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than

as specified in Note 3 to this Chapter

6%
115. 4806 20 00 Greaseproof papers 6%
116. 4806 40 10 Glassine papers 6%
117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated

or impregnated, whether or not internally reinforced, in rolls or sheets

6%
118. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described

in heading 4803

6%
119. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets

of any size

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
120. 4811 Aseptic packaging paper 6%
121. 4817 30 Boxes,     pouches,    wallets     and     writing compendiums,   of    paper    or                paperboard,

containing an assortment of paper stationery

6%
122. Omitted
123. 4820 Exercise book, graph book, & laboratory note

book and notebooks

6%
124. 4823 Paper pulp moulded trays 6%
125. 48 Paper splints for matches, whether or not

waxed, Asphaltic roofing sheets

6%
126. Omitted
127. Omitted
128. Omitted
129. Omitted
130. Omitted
131. Omitted
132. Omitted
132A 5401 Sewing thread of manmade filaments, whether

or not put up for retail sale

6%
132B 5402, 5403,

5404, 5405,

5406

Synthetic or artificial filament yarns 6%
132C 5508 Sewing thread of manmade staple fibres 6%
132D 5509, 5510,

5511

Yarn of manmade staple fibres 6%
133. 5601 Wadding of   textile   materials   and   articles

thereof; such as Absorbent cotton wool [except cigarette filter rods]

6%
134. 5602 Felt, whether or not impregnated, coated,

covered or laminated

6%
135. 5603 Nonwovens, whether   or   not   impregnated,

coated, covered or laminated

6%
136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or

sheathed with rubber or plastics

6%
137. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of

thread, strip or powder or covered with metal

6%
138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn);

loop wale-yarn

6%
139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with

rubber or plastics [other than jute twine, coir cordage or ropes]

6%
140. Omitted
141. 5609 Articles of yarn, strip or the like of heading 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
5404 or 5405, twine, cordage, rope or cables,

not elsewhere specified or included [other than products of coir]

142. 5701 Carpets and   other   textile   floor   coverings,

knotted, whether or not made up

6%
143. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”,

“Karamanie” and similar hand-woven rugs

6%
144. 5703 Carpets and   other   textile   floor   coverings

(including Turf), tufted, whether or not made up

6%
145. 5704 Carpets and other  textile floor  coverings, of

felt, not tufted or flocked, whether or not made up

6%
146. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom [except the items covered in

219 in Schedule I]

6%
147. Omitted
148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products

of heading 5703

6%
149. 5803 Gauze, other than narrow fabrics of heading

5806

6%
150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics

of headings 6002 to 6006

6%
151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit

point, cross stitch), whether or not made up

6%
152. Omitted
153. 5807 Labels, badges and similar articles of textile

materials, in the piece, in strips or cut to shape or size, not embroidered

6%
154. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and

similar articles[other than saree fall]

6%
155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi,

zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota

sitara, naqsi, kora, glass beads, badla, glzal]

6%
157. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or

otherwise, other than embroidery of heading 5810

6%
158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat

foundations

6%
159. 5902 Tyre cord fabric of high tenacity yarn of nylon

or other polyamides, polyesters or viscose rayon

6%
160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of

heading 5902

6%
161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut

to shape

6%
162. 5905 Textile wall coverings 6%
163. 5906 Rubberised textile fabrics, other than those of

heading 5902

6%
164. 5907 Textile fabrics otherwise impregnated, coated

or covered; painted canvas being theatrical scenery, studio back-cloths or the like

6%
165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not

impregnated

6%
166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories

of other materials

6%
167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or

reinforced with metal or other material

6%
168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including

narrow fabrics made of velvet impregnated

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery

parts of textile articles

169. 61 Articles of apparel and clothing accessories,

knitted or crocheted, of sale value exceeding Rs. 1000 per piece

6%
170. 62 Articles of apparel and clothing accessories, not   knitted or crocheted, of sale value

exceeding Rs. 1000 per piece

6%
171. 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]

6%
171A1 64 Footwear of sale value not exceeding Rs.1000

per pair

6%
171A Omitted
171AA 6501 Textile caps 6%
171B 6505 Hats (knitted/crocheted) or made up from lace

or other textile fabrics

6%
172. 6601 Umbrellas   and   sun   umbrellas                   (including walking-stick umbrellas, garden umbrellas and

similar umbrellas)

6%
173. 6602 whips, riding-crops and the like 6%
174. 6603 Parts, trimmings and accessories of articles of

heading 6601 or 6602

6%
175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of

heading 0505 and worked quills and scapes)

6%
176. 68 Sand lime bricks or Stone inlay work 6%
176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods

essentially of stone”;

6%
176B 6815 Fly ash bricks or fly ash aggregate with 90 per

cent. or more fly ash content; Fly ash blocks

6%
176C 6901 00 10 Bricks of fossil meals or similar siliceous

earths

6%
176D 6904 10 00 Building bricks 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
176E 6905 10 00 Earthen or roofing tiles 6%
177. Omitted
177A 6909 Pots, jars and similar articles of a kind used for

the conveyance and packing of goods of ceramic

6%
177B 6911 Tableware,   kitchenware,   other    household

articles and toilet articles, of porcelain or china

6%
177C 6912 Tableware,   kitchenware,   other    household

articles and toilet articles, other than of porcelain or china

6%
177D 6913 Statues and other ornamental articles 6%
178. 7015 10 Glasses for corrective spectacles and flint

buttons

6%
179. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for

lamps and lanterns

6%
180. 7310 or 7326 Mathematical boxes,   geometry   boxes   and

colour boxes, pencil sharpeners

6%
181. 7317 Animal shoe nails 6%
182. 7319 Sewing needles 6%
183. 7321 Kerosene burners, kerosene stoves and wood

burning stoves of iron or steel

6%
184. 7323 Table, kitchen or other household articles of

iron & steel; Utensils

6%
185. 7418 Table, kitchen or other household articles of

copper; Utensils

6%
185A 7419 80 30 Brass Kerosene Pressure Stove 6%
186. 7615 Table, kitchen or other household articles of

aluminium; Utensils

6%
187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives

of heading 8208, and blades therefor

6%
188. 8214 Paper knives, Pencil sharpeners and blades

therefor

6%
189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and

similar kitchen or tableware

6%
189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of

base metal; mirrors of base metal; metal bidriware”;

6%
190. 8401 Fuel elements (cartridges), non-irradiated, for

nuclear reactors

6%
191. 8408 Fixed Speed Diesel Engines of power not

exceeding 15HP

6%
192. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow

and mixed flow vertical pumps

6%
193. 8414 20 10 Bicycle pumps 6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
194. 8414 20 20 Other hand pumps 6%
195. 8414 90 12 Parts of air or vacuum pumps and compressors

of bicycle pumps

6%
195A 8420 Hand operated rubber roller 6%
195AA 8424 Nozzles for   drip   irrigation   equipment   or

nozzles for sprinklers

6%
195B 8424 Sprinklers; drip irrigation system including

laterals; mechanical sprayers

6%
196. 8432 Agricultural,      horticultural     or      forestry

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

6%
197. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than

machinery of heading 8437, Parts [9433 90 00]

6%
198. 8434 Milking machines and dairy machinery 6%
199. 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with

mechanical or thermal equipment; poultry incubators and brooders

6%
200. 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts

of sewing machines

6%
201. 8479 Composting Machines 6%
201A 84, 85 or 94 Following renewable energy devices and parts for their manufacture:-

(a)  Bio-gas plant;

(b)  Solar power based devices;

(c)  Solar power generator;

(d)     Wind mills, Wind Operated Electricity Generator (WOEG);

(e)  Waste to energy plants / devices;

(f)  Solar lantern / solar lamp;

(g)          Ocean     waves/tidal    waves         energy devices/plants;

(h)       Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-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

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
cent. of the gross consideration charged shall

be deemed as value of the said taxable service.

202. Omitted
203. Omitted
204. 8525 60 Two-way radio   (Walkie   talkie)   used   by

defence, police and paramilitary forces etc.

6%
205. 8539 LED lamps 6%
205A Omitted
205B Omitted
205C Omitted
205D Omitted
205E Omitted
205F Omitted
205G Omitted
205H Omitted
206. Omitted
206A 87 Fuel Cell Motor Vehicles 6%
207. 8701 Tractors (except road tractors for semi-trailers

of engine capacity more than 1800 cc)

6%
207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons,

and parts of such vehicles

6%
208. 8712 Bicycles and other cycles (including delivery

tricycles), not motorised

6%
209. 8714 Parts and accessories of bicycles and other cycles   (including   delivery   tricycles),             not

motorised, of 8712

6%
210. 8716 20 00 Self-loading or   self-unloading   trailers   for

agricultural purposes

6%
211. 8716 80 Hand propelled   vehicles   (e.g.   hand   carts,

rickshaws and the like); animal drawn vehicles

6%
212. 90 or any other

Chapter

Blood       glucose       monitoring       system

(Glucometer) and test strips

6%
213. 90 or any other

Chapter

Patent Ductus   Arteriousus   /   Atrial   Septal

Defect occlusion device

6%
214. 9001 Contact lenses; Spectacle lenses 6%
215. 9003 Frames and mountings for spectacles, goggles

or the like, and parts thereof

6%
216. 9004 Spectacles, corrective [other than goggles for

correcting vision]

6%
217. 9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out

instruments

6%
218. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing

instruments

6%
219. 9019 Mechano-therapy      appliances;       massage

apparatus;     psychological     aptitude-testing

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
apparatus; ozone therapy,   oxygen   therapy,

aerosol therapy, artificial respiration or other therapeutic respiration apparatus

220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither

mechanical parts nor replaceable filters

6%
221. 9021 Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and

trusses, hearing aids

6%
222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and

the light

6%
222A 9403 Furniture wholly made of bamboo, cane or

rattan

6%
223. 9404 Coir products [except coir mattresses] 6%
224. 9404 Products wholly   made   of   quilted   textile

materials

6%
224A 9404 Cotton quilts of sale value exceeding Rs. 1000

per piece

6%
225. 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts

thereof

6%
226. 9405 LED lights or fixtures including LED lamps 6%
227. 9405 LED (light emitting diode) driver and MCPCB

(Metal Core Printed Circuit Board)

6%
228. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other

than electronic toys]

6%
229. 9504 Playing cards, chess board, carom board and

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

6%
230. 9506 Sports    goods    other    than    articles    and

equipments for general physical exercise

6%
231. 9507 Fishing 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

requisites

6%
231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by

moulding)”;

6%

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
231B 9607 Slide fasteners [and parts thereof] 6%
232. Omitted
233. 9608, 9609 Pencils    (including   propelling   or    sliding

pencils), crayons, pastels, drawing charcoals and tailor’s chalk

6%
234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and

parts thereof

6%
235. 9619 00 30,

9619 00 40, or

9619 00 90

All goods 6%
236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other   than   hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative

plaques

6%
237. 9702 Original engravings, prints and lithographs 6%
238. 9703 Original sculptures   and   statuary,   in   any

material

6%
239. 9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic

interest [other than numismatic coins]

6%
240. 9706 Antiques of an age exceeding one hundred

years

6%
241. 9804 Other Drugs   and   medicines   intended   for

personal use

6%
242. Omitted
243. Any Chapter Permanent transfer of Intellectual Property (IP) right     in            respect         of           goods            other            than

Information Technology software

6%

 

 

Schedule III – 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
1. Omitted
2. 1107 Malt, whether or not roasted 9%
3. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

[other than tamarind kernel powder]
9%
4. 1404 90 10 Bidi wrapper leaves (tendu) 9%
5. 1404 90 50 Indian katha 9%
6. 1517 10 All goods i.e. Margarine, Linoxyn 9%
7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
8. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or

coloured

9%
9. 1522 Degras, residues   resulting   from   the   treatment   of   fatty

substances or animal or vegetable waxes

9%
10. Omitted
11. 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra

sugar and Palmyra jaggery]

9%
12. 1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,

groundnut sweets, gajak and sugar boiled confectionery]

9%
12A 1804 Cocoa butter, fat and oil 9%
12B 1805 Cocoa powder, not containing added sugar or sweetening

matter

9%
12C 1806 Chocolates and other food preparations containing cocoa 9%
13. 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]

9%
14. Omitted
15. 1904 [other than

1904 10 20]

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

or rice coated with sugar or gur, commonly known as Murki]

9%
16. 1905 Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products [other than pizza bread, khakhra, plain

chapatti or roti, bread, rusks, toasted bread and similar toasted products]

9%
16A 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with

a basis of coffee

9%
17. 2101 20 All goods i.e Extracts, essences and concentrates of tea or

mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

9%
18. Omitted
19. Omitted
20. Omitted
21. 2104 Soups and broths and preparations therefor; homogenised

composite food preparations

9%
22. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 9%
23. 2106 Food preparations not elsewhere specified or included [other 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney

powder, diabetic foods

24. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured [other than Drinking water packed in 20

litre bottles]

9%
24A 2202 91 00, 2202 99

90

Other non-alcoholic beverages [other than tender coconut

water and caffeinated beverages]

9%
25. 2207 Ethyl alcohol and other spirits, denatured, of any strength

[other than ethyl alcohol supplied to Oil Marketing companies for blending with motor spirit (petrol)]
9%
26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 9%
26A 2404 12 00 Products containing nicotine and intended for inhalation

without combustion

9%
26B 2404 91 00, 2404

92 00, 2404 99 00

Products for oral application or transdermal application or for application otherwise than orally or transdermally,

containing nicotine and intended to assist tobacco use cessation

9%
26C 2515 12 20, 2515

12 90

Marble and travertine, other than blocks 9%
26D 2516 12 00 Granite, other than blocks 9%
26E 2601 Iron ores and concentrates, including roasted iron pyrites 9%
26F 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese

content of 20% or more, calculated on the dry weight

9%
26G 2603 Copper ores and concentrates 9%
26H 2604 Nickel ores and concentrates 9%
26I 2605 Cobalt ores and concentrates 9%
26J 2606 Aluminium ores and concentrates 9%
26K 2607 Lead ores and concentrates 9%
26L 2608 Zinc ores and concentrates 9%
26M 2609 Tin ores and concentrates 9%
26N 2610 Chromium ores and concentrates 9%
27. Omitted
28. 2619 Slag, dross (other than granulated slag), scalings and other

waste from the manufacture of iron or steel

9%
29. 2620 Slag, ash and residues (other than from the manufacture of iron

or steel) containing metals, arsenic or their compounds

9%
30. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than

fly ash]

9%
30A 2706 Tar distilled from other mineral tars, whether or not dehydrated

or partially distilled, including reconstituted tars

9%
31. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such

as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthalene

9%
32. 2708 Pitch and pitch coke, obtained from coal tar or from other 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
mineral tars
33. 2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and

ATF, not in GST]

9%
34. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non- domestic exempted category (NDEC) customers by the Indian

Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]

9%
35. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other

processes, whether or not coloured

9%
36. 2713 Petroleum coke, petroleum bitumen and other residues of

petroleum oils or of oils obtained from bituminous minerals

9%
37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar

sands; asphaltites and asphaltic rocks

9%
38. 2715 Bituminous mixtures based on natural asphalt, on natural

bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

9%
39. 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for

goods including Fertilizer grade Phosphoric acid]

9%
40. 29 All organic chemicals other than giberellic acid 9%
41. Omitted
42. 3102 Mineral or chemical fertilisers, nitrogenous, which are clearly

not to be used as fertilizers

9%
43. 3103 Mineral or chemical fertilisers, phosphatic, which are clearly

not to be used as fertilizers

9%
44. 3104 Mineral or chemical fertilisers, potassic, which are clearly not

to be used as fertilizers

9%
45. 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or

in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers

9%
46. 3201 Tanning extracts of vegetable origin; tannins and their salts,

ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)

9%
47. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing

natural tanning substances (other than Enzymatic preparations for pre-tanning)

9%
48. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not

chemically defined; preparations as specified in Note 3 to this

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
Chapter based on colouring matter of vegetable or animal

origin

49. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as

luminophores, whether or not chemically defined

9%
50. 3205 Colour lakes; preparations as specified in Note 3 to this

Chapter based on colour lakes

9%
51. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or

not chemically defined

9%
52. 3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic,

enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes

9%
52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers,

dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

9%
52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers,

dispersed or dissolved in an aqueous medium

9%
52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for

finishing leather

9%
53. 3211 00 00 Prepared driers 9%
54. 3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for

retail sale

9%
54A 3213 Artists’, students’ or signboard painters’ colours, modifying

tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings

9%
54B 3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls,

floors, ceilings or the like

9%
55. Omitted
56. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for

liquors), Attars of all kinds in fixed oil bases

9%
57. 3302 Mixtures of odoriferous substances and mixtures (including

alcoholic solutions) with a basis of one or more of these

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
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]

57A 3303 Perfumes and toilet waters 9%
58. 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure 12 preparations

[other than kajal, Kumkum, Bindi, Sindur, Alta]
9%
59. 3305 Preparations for use on the hair [except Mehendi pate in

Cones]

9%
60. 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than

tooth powder]

9%
60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis,

lobhan, dhoop batti, dhoop, sambhrani]

9%
61. 3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated,

coated or covered with soap or detergent

9%
61A 3402 Organic surface-active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other

than Sulphonated castor oil, fish oil or sperm oil]

9%
61B 3403 Lubricating preparations (including cutting-oil preparations, 13 bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic

constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals

9%
62. 3404 Artificial waxes and prepared waxes 9%
62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber,

impregnated, coated or covered with such preparations), excluding waxes of heading 3404

9%
63. 3407 Modelling pastes,   including   those   put   up   for   children’s 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms;

other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

64. 3501 Casein, caseinates and other casein derivatives; casein glues 9%
65. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin

derivatives

9%
66. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding

casein glues of heading 3501

9%
67. 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya

protein

9%
68. 3505 Dextrins    and    other    modified   starches   (for                 example, pregelatinised or esterified starches); glues based on starches,

or on dextrins or other modified starches

9%
69. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included;  products suitable for use as glues or adhesives, put up for  retail sale as glues or  adhesives, not

exceeding a net weight of 1 kg

9%
70. 3507 Enzymes, prepared enzymes 9%
71. 3601 Propellant powders 9%
71A 3602 Prepared explosives, other than propellant powders; such as

Industrial explosives”;

9%
72. 3603 Safety   Fuses; Detonating       Cords;        Percussion       or

Detonating   Caps;   Igniters;    Electric Detonators

9%
72A 3604 Fireworks, signaling flares, rain rockets, fog signals and other

pyrotechnic articles

9%
73. Omitted
73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind

used for filling or refilling cigarette or similar lighters

9%
74. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in

packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)

9%
75. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print

film in rolls, sensitised, unexposed

9%
76. 3703 Photographic paper,   paperboard   and   textiles,   sensitised,

unexposed

9%
77. 3704 Photographic plates, film, paper, paperboard and textiles,

exposed but not developed

9%
78. 3706 Photographic plates   and   films,   exposed   and   developed,

whether or not incorporating sound track or consisting only of sound track, for feature films

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
79. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or

put up for retail sale in a form ready for use

9%
80. 3801 Artificial   graphite;   colloidal   or   semi-colloidal                 graphite; preparations based on graphite or other carbon in the form of

pastes, blocks, plates or other semi-manufactures

9%
81. 3802 Activated carbon; activated natural mineral products; animal

black, including spent animal black

9%
82. 3803 00 00 Tall oil, whether or not refined 9%
83. 3804 Residual lyes from the manufacture of wood pulp, whether or

not concentrated, desugared or chemically treated, including lignin sulphonates

9%
84. 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main

constituent

9%
85. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and

rosin oils; run gums

9%
86. 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based

on rosin, resin acids or on vegetable pitch

9%
87. 3808 Insecticides, 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]

9%
88. 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper,

leather or like industries, not elsewhere specified or included

9%
89. 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores

or coatings for welding electrodes or rods

9%
89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for

other liquids used for the same purposes as mineral oils”

9%
90. 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising

preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber

9%
90A 3813 Preparations and charges for fire-extinguishers; charged fire

extinguishing grenades

9%
90B 3814 Organic composite   solvents   and   thinners,   not   elsewhere

specified or included; prepared paint or varnish removers

9%
91. 3815 Reaction   initiators,   reaction   accelerators   and    catalytic

preparations, not elsewhere specified or included

9%
92. 3816 Refractory    cements,    mortars,    concretes    and    similar

compositions, other than products of heading 3801

9%
93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
those of heading 2707 or 2902
94. 3818 Chemical elements doped for use in electronics, in the form of

discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]

9%
94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous

minerals

9%
94B 3820 Anti-freezing preparations and prepared de-icing fluids 9%
95. 3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant,

human or animal cells

9%
96. 3823 Industrial monocarboxylic fatty acids, acid oils from refining;

industrial fatty alcohols

9%
97. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products),

not elsewhere specified or included

9%
98. 3825 Residual products of the chemical or allied industries not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this

Chapter.]

9%
98A. 3827 Mixtures   containing   halogenated   derivatives of Methane,

Ethane or Propane, not elsewhere specified or included

9%
99. Omitted
100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural

rubber), not elsewhere specified or included; in primary forms

9%
101. 3914 Ion exchangers based on polymers of headings 3901 to 3913,

in primary forms

9%
101A 3915 Waste, Parings and Scrap, of Plastics 9%
102. Omitted
103. 3916 Monofilament of which any cross-sectional dimension exceeds

1 mm, rods, sticks and profile shapes, whether or not surface- worked but not otherwise worked, of plastics

9%
104. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics 9%
104A 3918 Floor coverings of plastics, whether or not self-adhesive, in

rolls or in form of tiles; wall or ceiling coverings of plastics

9%
105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat

shapes, of plastics, whether or not in rolls

9%
106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-

cellular and not reinforced, laminated, supported or similarly combined with other materials

9%
107. 3921 Other plates, sheets, film, foil and strip, of plastics 9%
107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
seats and covers, flushing cisterns and similar sanitary ware of

plastics

108. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the

items covered in Sl. No. 80AA in Schedule II)

9%
109. 3924 Tableware, kitchenware, other household articles and hygienic

or toilet articles, of plastics

9%
110. 3925 Builder’s wares of plastics, not elsewhere specified 9%
111. 3926 Other articles of plastics and articles of other materials of

headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]

9%
112. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene

rubber (EPDM)

9%
113. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 9%
114. 4004 powders and granules obtained from waste, parings and scrap

of rubber (other than hard rubber)

9%
115. 4005 Compounded rubber, unvulcanised, in primary forms or in

plates, sheets or strip

9%
116. 4006 Other forms (for example, rods, tubes and profile shapes) and

articles (for example, discs and rings), of unvulcanised rubber

9%
117. 4007 Vulcanised rubber thread and cord, other than latex rubber

thread

9%
118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised

rubber other than hard rubber

9%
119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints,

elbows, flanges)

9%
120. 4010 Conveyor or transmission belts or belting, of vulcanised rubber 9%
121. 4011 Rear Tractor tyres and rear tractor tyre tubes 9%
121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion

tyres, tyre treads and tyre flaps, of rubber

9%
121B 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;

and Rear Tractor tyre tubes]

9%
122. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male

(condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]

9%
123. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other

than hard rubber [other than Surgical gloves]

9%
123A 4016 Other articles of vulcanised rubber other than hard rubber

[other than erasers, rubber bands]
9%
123B 4017 Hard rubber (for example ebonite) in all forms, other than

waste and scrap; articles of hard rubber

9%
123C 4201 Saddlery and harness for any animal (including traces, leads, 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
knee pads, muzzles, saddle cloths, saddle bags, dog coats and

the like), of any material

124. 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; 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]

9%
124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for

use in sports]

9%
124B 4205 Other articles of leather or of composition leather 9%
124C 4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin,

of bladders or of tendons

9%
125. Omitted
126. Omitted
127. Omitted
128. Omitted
129. Omitted
130. Omitted
131. 4301 Raw furskins (including heads, tails, paws and other pieces or

cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103.

9%
132. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading

4303

9%
132A 4303 Articles of apparel, clothing accessories and other articles of

furskin

9%
133. 4304 Artificial fur and articles thereof 9%
134. 4403 Wood in the rough 9%
135. 4407 Wood sawn or chipped 9%
136. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not

exceeding 6 mm [other than for match splints]

9%
137. 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded

or end-jointed [other than bamboo flooring]

9%
137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic

binding substances, other than specified boards

9%
137B 4411 Fibre board of wood or other ligneous materials, whether or 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
not bonded with resins or other organic substances, other than

specified boards

137C 4412 Plywood, veneered panels and similar laminated wood 9%
137D 4413 Densified wood, in blocks, plates, strips, or profile shapes 9%
137E 4414 Wooden frames for paintings, photographs, mirrors or similar

objects

9%
137F 4418 Builders’ joinery and carpentry  of wood, including  cellular wood panels, assembled flooring panels, shingles and shakes

[other than bamboo wood building joinery]
9%
137G 4421 Wood paving blocks, articles of densified wood not elsewhere

included or specified, Parts of domestic decorative articles used as tableware and kitchenware

9%
138. 44 or any Chapter Resin bonded bamboo mat board, with or without veneer in

between

9%
139. 44 or any Chapter Bamboo flooring tiles 9%
140 Omitted
141. 4501 Waste cork; crushed, granulated or ground cork 9%
142. Omitted
143. Omitted
144. Omitted
145. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured,

surface-decorated or printed, in rolls or sheets

9%
146. 4806

[Except 4806 20 00,

4806 40 10]

Vegetable parchment,   tracing   papers   and   other   glazed

transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)

9%
147. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or

sheets

9%
148. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind

described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]

9%
149. 4812 Filter blocks, slabs and plates, of paper pulp 9%
150. 4813 Cigarette paper, whether or not cut to size or in the form of

booklets or tubes

9%
150A 4814 Wall paper and similar wall coverings; window transparencies

of paper

9%
151. 4816 Carbon paper, self-copy paper and other copying or transfer

papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

9%
152. 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]

9%
153. 4818 Toilet paper and similar paper, cellulose wadding or webs of

cellulose fibres, of a kind used for household or sanitary

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or

webs of cellulose fibres

153A 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or

paperboard of a kind used in offices, shops or the like

9%
154. 4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting- pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers,

of paper or paperboard [other than note books and exercise books]

9%
155. 4821 Paper or paperboard labels of all kinds, whether or not printed 9%
156. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper

or paperboard (whether or not perforated or hardened)

9%
157. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille

paper, Kites, Paper mache articles]

9%
157A 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and

carbon copies of the foregoing.

9%
157B 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates

and similar documents of title (other than Duty Credit Scrips).

9%
157C 4908 Transfers (decalcomanias). 9%
157D 4909 Printed or illustrated postcards; printed cards bearing

personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.

9%
157E 4910 Calendars of any kind, printed, including calendar blocks. 9%
157F 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid

of computer or any other devices.

9%
158. Omitted
159. 5402, 5404, 5406 All goods other than synthetic filament yarns 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
160. 5403, 5405, 5406 All goods other than artificial filament yarns 9%
161. 5501, 5502 Synthetic or artificial filament tow 9%
162. 5503, 5504, 5506,

5507

Synthetic or artificial staple fibres 9%
163. 5505 Waste of manmade fibres 9%
163A 56012200 Cigarette Filter rods 9%
163B 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a

kind used for packing of goods

9%
163C 6305 32 00 Flexible intermediate bulk containers 9%
164. Omitted
165. Omitted
166. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or

similar processes

9%
167. 6402 Other footwear with outer soles and uppers of rubber or

plastics

9%
168. 6403 Footwear with outer soles of rubber, plastics, leather or

composition leather and uppers of leather

9%
169. 6404 Footwear with outer soles of rubber, plastics, leather or

composition leather and uppers of textile materials

9%
170. 6405 Other footwear 9%
171. 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and

parts thereof

9%
172. 6501 Hat-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 caps]

9%
173. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor

lined, nor trimmed

9%
174. 6504 00 00 Hats and other headgear, plaited or made by assembling strips

of any material, whether or not lined or trimmed

9%
175. 6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material,

whether or not lined or trimmed

9%
176. 6506 Other headgear, whether or not lined or trimmed 9%
177. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks

and chinstraps, for headgear

9%
177A 6702 Artificial flowers, foliage and fruit and parts thereof; articles

made of artificial flowers, foliage or fruit

9%
177B 6703 Wool or other animal hair or other textile materials, prepared

for use in making wigs or the like

9%
177C 6704 Wigs, false beards, eyebrows and eyelashes, switches and the

like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

9%
177D 6801 Setts, curbstones and flagstones, of natural stone (except slate) 9%
177E 6802 Worked monumental or building stone (except slate) and 17

articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.;

other ornamental goods essentially of stone] [except the items covered in Sl. No. 123 in Schedule I]

177F 6803 Worked slate and articles of slate or of agglomerated slate 9%
178. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial

abrasives, or of ceramics, with or without parts of other materials

9%
179. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials,

whether or not cut to shape or sewn or otherwise made up

9%
180. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating,

sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69

9%
180A 6807 Articles of asphalt or of similar material (for example,

petroleum bitumen or coal tar pitch)

9%
180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other

mineral binders

9%
180C 6809 Articles of plaster or of compositions based on plaster; such as

Boards,   sheets,   panels,   tiles    and   similar   articles,               not ornamented

9%
181. 6810 Articles of cement, of concrete or of artificial stone, whether or

not reinforced

9%
182. 6811 Articles of asbestos-cement, of cellulose fibre-cement or the

like

9%
182A 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not

reinforced, other than goods of heading 6811 or 6813

9%
182B 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not

combined with textiles or other materials

9%
182C 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper,

paperboard or other materials

9%
182D 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly

ash blocks, fly ash aggregate with 90 percent or 18 more fly ash content ]

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar

siliceous earths

9%
183. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic

constructional goods, other than those of siliceous fossil meals or similar siliceous earths

9%
184. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of

similar siliceous earths

9%
184A 6904 Ceramic flooring blocks, support or filler tiles and the like 9%
184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments

and other ceramic constructional goods

9%
185. 6906 Ceramic pipes, conduits, guttering and pipe fittings 9%
185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic

cubes and the like, whether or not on a backing; finishing ceramics

9%
185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind

used for the conveyance or packing of goods

9%
185C 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar

sanitary fixtures

9%
185D 6914 Other ceramic articles 9%
186 Omitted
187 Omitted
188. Omitted
189. 7002 Glass in balls (other than microspheres of heading 70.18), rods

or tubes, unworked

9%
189A 7003 Cast glass and rolled glass, in sheets or profiles, whether or not

having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

9%
189B 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not

otherwise worked

9%
189C 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting

layer, but not otherwise worked

9%
189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked,

engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

9%
189E 7007 Safety glass,   consisting   of   toughened   (tempered)   or   19

laminated glass

9%
189F 7008 Multiple-walled insulating units of glass 9%
189G 7009 Glass mirrors, whether or not framed, including rear-view

mirrors

9%
190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and

other closures, of glass

9%
190A 7011 Glass envelopes (including bulbs and tubes), open, and glass

parts thereof, without fittings, for electric   lamps   and   light

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
sources, cathode ray tube or the like
191. 7013 Glassware of a kind used for table, kitchen, toilet, office,

indoor decoration or similar purposes (other than that of heading 7010 or 7018)

9%
191A 7014 Signalling glassware and optical elements of glass (other than

those of heading 7015), not optically worked

9%
192. 7015 Clock or watch glasses and similar glasses, glasses for non- corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for

the manufacture of such glasses

9%
192A 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi- cellular or foam glass in blocks, panels, plates, shells or similar

forms

9%
193. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or

not graduated or calibrated

9%
194. 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass small wares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass,  other

than imitation jewellery; glass microsphers not exceeding 1 mm in diameter

9%
195. 7019 Glass fibres (including glass wool) and articles thereof (for

example, yarn, rovings, woven fabrics)

9%
195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for

lamps and lanterns]

9%
196. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary

forms

9%
197. 7202 Ferro-alloys 9%
198. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar

forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms

9%
199. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 9%
200. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 9%
201. 7206 Iron and non-alloy steel in ingots or other primary forms

(excluding iron of heading 7203)

9%
202. 7207 Semi-finished products of iron or non-alloy steel 9%
203. 7208 to 7212 All flat-rolled products of iron or non-alloy steel 9%
204. 7213 to 7215 All bars and rods, of iron or non-alloy steel 9%
205. 7216 Angles, shapes and sections of iron or non-alloy steel 9%
206. 7217 Wire of iron or non-alloy steel 9%
207. 7218 Stainless steel in ingots or other primary forms; semi-finished

products of stainless steel

9%
208. 7219, 7220 All flat-rolled products of stainless steel 9%
209. 7221, 7222 All bars and rods, of stainless steel 9%
210. 7223 Wire of stainless steel 9%
211. 7224 Other alloy steel in ingots or other primary forms; semi-

finished products of other alloy steel

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
212. 7225, 7226 All flat-rolled products of other alloy steel 9%
213. 7227, 7228 All bars and rods of other alloy steel. 9%
214. 7229 Wire of other alloy steel 9%
215. 7301 Sheet piling of iron or steel, whether or not drilled, punched or

made from assembled elements; welded angles, shapes and sections, of iron or steel

9%
216. 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material

specialized for jointing or fixing rails

9%
217. 7303 Tubes, pipes and hollow profiles, of cast iron 9%
218. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than

cast iron) or steel

9%
219. 7305 Other tubes and pipes (for example, welded, riveted or

similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel

9%
220. 7306 Other tubes, pipes and hollow profiles (for example, open seam

or welded, riveted or similarly closed), of iron or steel

9%
221. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves),

of iron or steel

9%
222. 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge ‑ sections, lock‑gates, towers, lattice masts, roofs, roofing frame

‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like,

prepared for using structures, of iron or steel [other than transmission towers]

9%
223. 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-

insulated, but not fitted with mechanical or thermal equipment

9%
224. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined

or heat-insulated, but not fitted with mechanical or thermal equipment

9%
225. 7311 Containers for compressed or liquefied gas, of iron or steel 9%
226. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like,

of iron or steel, not electrically insulated

9%
227. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire,

barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel

9%
228. 7314 Cloth (including endless bands), grill, netting and fencing, of

iron or steel wire; expanded metal of iron or steel

9%
229. 7315 Chain and parts thereof, of iron or steel falling under 7315 20,

7315 81, 7315, 82, 7315 89, 7315 90

9%
230. 7316 Anchors, grapnels and parts thereof, of iron or steel 9%
231. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than

those of heading 8305) and similar articles, of iron or steel,

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
whether or not with heads of other material, but excluding such

articles with heads of copper

232. 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar

articles, of iron or steel

9%
233. 7319 knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or

included

9%
234. 7320 Springs and leaves for springs, of iron and steel 9%
235. 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and

parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]

9%
235A 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air 20 distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-

driven fan or blower, and parts thereof, of iron or steel

9%
236. 7323 Iron or steel wool; pot scourers and scouring or polishing pads,

gloves and the like, of iron or steel

9%
236A 7323 9410 Ghamella 9%
236B 7324 Sanitary ware and parts thereof, of iron and steel 9%
237. 7325 Other cast articles of iron or steel 9%
238. 7326 Other articles of iron or steel 9%
239. 7401 Copper mattes; cement copper (precipitated copper) 9%
240. 7402 Unrefined copper; copper anodes for electrolytic refining 9%
241. 7403 Refined copper and copper alloys, unwrought 9%
242. 7404 Copper waste and scrap 9%
243. 7405 Master alloys of copper 9%
244. 7406 Copper powders and flakes 9%
245. 7407 Copper bars, rods and profiles 9%
246. 7408 Copper wire 9%
247. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15

mm

9%
248. 7410 Copper foils 9%
249. 7411 Copper tubes and pipes 9%
250. 7412 Copper tube or pipe fittings (for example, couplings, elbows,

sleeves)

9%
251. 7413 Stranded wires and cables 9%
252. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets,

cotters, cotter-pins, washers (including spring washers) and similar articles, of copper

9%
252A 7418 All goods [other than table, kitchen or other household articles

of copper; Utensils]

9%
253. 7419 Other articles of copper [other than Brass Kerosene Pressure

Stove]

9%
254. 7501 Nickel mattes, nickel oxide sinters and other intermediate

products of nickel metallurgy

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
255. 7502 Unwrought nickel 9%
256. 7503 Nickel waste and scrap 9%
257. 7504 Nickel powders and flakes 9%
258. 7505 Nickel bars, rods, profiles and wire 9%
259. 7506 Nickel plates, sheets, strip and foil 9%
260. 7507 Nickel tubes, pipes and tube or pipe fittings (for example,

couplings, elbows, sleeves)

9%
261. 7508 Other articles of nickel 9%
262. 7601 Unwrought Aluminium 9%
263. 7602 Aluminium waste and scrap 9%
264. 7603 Aluminium powders and flakes 9%
265. 7604 Aluminium bars, rods and profiles 9%
266. 7605 Aluminium wire 9%
267. 7606 Aluminium plates, sheets and strip, of a thickness exceeding

0.2 mm

9%
268. 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a

thickness (excluding any backing) not exceeding 0.2 mm

9%
269. 7608 Aluminium tubes and pipes 9%
270. 7609 Aluminium tube or pipe fittings (for example, couplings,

elbows, sleeves)

9%
271. 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in

structures

9%
272. 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-

insulated, but not fitted with mechanical or thermal equipment

9%
273. 7612 Aluminium casks, drums, cans, boxes, etc. 9%
274. 7613 Aluminium containers for compressed or liquefied gas 9%
275. 7614 Stranded wires,   cables,   plaited   bands   and   the   like,   of

aluminium, not electrically insulated

9%
275A 7615 All goods [other than table, kitchen or other household articles,

of aluminium; Utensils]

9%
276. 7616 Other articles of aluminium 9%
277. 7801 Unwrought lead 9%
278. 7802 Lead waste and scrap 9%
279. 7804 Lead plates, sheets, strip and foil; lead powders and flakes 9%
280. 7806 Other articles of lead (including sanitary fixtures and Indian

lead seals)

9%
281. 7901 Unwrought zinc 9%
282. 7902 Zinc waste and scrap 9%
283. 7903 Zinc dust, powders and flakes 9%
284. 7904 Zinc bars, rods, profiles and wire 9%
285. 7905 Zinc plates, sheets, strip and foil 9%
286. 7907 Other articles of zinc including sanitary fixtures 9%
287. 8001 Unwrought tin 9%
288. 8002 Tin waste and scrap 9%
289. 8003 Tin bars, rods, profiles and wire 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
290. 8007 Other articles of tin 9%
291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and

scrap

9%
292. 8113 Cermets and articles thereof, including waste and scrap 9%
293. 8202 Hand saws; blades for saws of all kinds (including slitting,

slotting or toothless saw blades)

9%
294. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating

punches and similar hand tools

9%
295. 8204 Hand-operated spanners and wrenches (including torque meter

wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles

9%
296. 8205 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water- jet cutting machines; anvils; portable forges; hand or pedal-

operated grinding wheels with frameworks

9%
297. 8206 Tools of two or more of the headings 8202 to 8205, put up in

sets for retail sale

9%
298. 8207 Interchangeable tools for hand tools, whether or not power- operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth

boring tools

9%
299. 8208 Knives and cutting blades, for machines or for mechanical

appliances

9%
300. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 9%
301. 8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the  preparation,  conditioning or serving of food or

drink

9%
301A 8212 Razors and razor blades (including razor blade blanks in strips) 9%
302. 8213 00 00 Scissors, tailors’ shears and similar shears, and blades therefor 9%
302A 8214 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other

than paper knives, pencil sharpeners and blades therefore]

 

9%

303. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of

base metal

9%
303A 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with

mountings of base metal; automatic door closers of base metal

9%
303B 8303 Armoured or reinforced safes, strong-boxes and doors and safe

deposit lockers for strong-rooms, cash or deed boxes and the

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
like, of base metal
303C 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading

9403

9%
303D 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices,

upholstery, packaging), of base metal

9%
304 Omitted
305. 8307 Flexible tubing of base metal, with or without fittings 9%
306. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated

rivets, of base metal; beads and spangles, of base metal

9%
307. 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung

covers, seals and other packing accessories, of base metal

9%
307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding

those of heading 9405

9%
308. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or

deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

9%
308A 84 Parts suitable for use solely or principally with fixed Speed

Diesel Engines of power not exceeding 15HP

9%
308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow

vertical pumps

9%
309. 8401 Nuclear reactors;   machinery   and   apparatus   for   isotopes

separation

9%
310. 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low

pressure steam); super-heated water boilers

9%
311. 8403 Central heating boilers other than those of heading 8402 9%
312. 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas

recoverers); condensers for steam or other vapour power units

9%
313. 8405 Producer gas or water gas generators, with or without their

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

9%
314. 8406 Steam turbines and other vapour turbines 9%
315. 8410 Hydraulic turbines, water wheels, and regulators therefor 9%
316. 8411 Turbo-jets, turbo-propellers and other gas turbines [other than

aircraft engines]

9%
317. 8412 Other engines and motors (Reaction engines other than turbo

jets, Hydraulic power engines and motors, Pneumatic power

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
engines and motors, other, parts) [other than wind turbine or

engine]

317A 8413 Concrete   pumps   [8413   40   00],   other   rotary   positive

displacement pumps [8413 60]

9%
317B 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or

vacuum pumps and compressors of bicycle pumps]

9%
318. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for

gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

9%
319. 8417 Industrial   or   laboratory   furnaces and   ovens, including

incinerators, non-electric

9%
319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air

conditioning machines of heading 8415

9%
320. 8419 [other than

8419 12]

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for

domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]

9%
321. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber

roller]

9%
322. 8421 Centrifuges, including centrifugal dryers; filtering or purifying

machinery and apparatus, for liquids or gases

9%
323. 8422 20 00, 8422 30

00, 8422 40 00,

842290 [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]

9%
324. 8423 Weighing machinery (excluding balances of a sensitivity of 5

centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds

9%
325. 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation

systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]

9%
326. 8425 Pulley tackle and hoists other than skip hoists; winches and

capstans; jacks

9%
327. 8426 Ship’s derricks; cranes including cable cranes; mobile lifting

frames, straddle carriers and works trucks fitted with a crane

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
327A 8427 Fork-lift trucks; other works trucks fitted with lifting or

handling equipment

9%
327B 8428 Other lifting, handling, loading or unloading machinery (for

example, lifts, escalators, conveyors, teleferics)

9%
327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders,

tamping machines and road rollers

9%
327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-

ploughs and snowblowers

9%
328. 8431 Parts suitable for use solely or principally with the machinery

of headings 8425 to 8430

9%
329. 8435 Presses,   crushers   and   similar   machinery  used   in    the

manufacture of wine, cider, fruit juices or similar beverages

9%
330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats

or oils

9%
331. 8439 Machinery for making pulp of fibrous cellulosic material or for

making or finishing paper or paperboard

9%
332. 8440 Book-binding machinery, including book-sewing machines 9%
333. 8441 Other machinery   for   making   up   paper   pulp,   paper   or

paperboard, including cutting machines of all kinds

9%
334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or

polished)

9%
335. 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines,

whether or not combined; parts and accessories thereof

9%
336. 8444 Machines for extruding, drawing, texturing or  cutting man-

made textile materials

9%
337. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on

the machines of heading 8446 or 8447

9%
338. 8446 Weaving machines (looms) 9%
339. 8447 Knitting machines, stitch-bonding machines and machines for

making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

9%
340. 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames,

hosiery needles)

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
341. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for

making felt hats; blocks for making hats

9%
341A 8450 Household or   laundry-type   washing   machines,   including

machines which both wash and dry

9%
342. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as

linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

9%
343. 8453 Machinery for preparing, tanning or working hides, skins or

leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

9%
344. 8454 Converters, ladles, ingot moulds and casting machines, of a

kind used in metallurgy or in metal foundries

9%
345. 8455 Metal-rolling mills and rolls therefor 9%
346. 8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam

or plasma arc processes

9%
347. 8457 Machining centres, unit construction machines (single station)

and multi-station transfer machines, for working metal

9%
348. 8458 Lathes (including turning centres) for removing metal 9%
349. 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading

8458

9%
350. 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing

machines of heading 8461

9%
351. 8461 Machine-tools for planning, 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 included

9%
352. 8462 Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for

Working Metal or Metal Carbides, Not Specified Above”

9%
353. 8463 Other machine-tools for working metal, or cermets, without

removing material

9%
354. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-

cement or like mineral materials or for cold working glass

9%
355. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork,

bone, hard rubber, hard plastics or similar hard materials

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
356. 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other

special attachments for the machines; tool holders for any type of tool, for working in the hand

9%
357. 8467 Tools for working in the hand, pneumatic, hydraulic or with

self-contained electric or non-electric motor

9%
358. 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading

8512.5;   gas-operated   surface   tempering   machines               and appliances

9%
359. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines,

ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

9%
360. 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing

such data, not elsewhere specified or included

9%
361. 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or

non-electric]

9%
362. 8473 Parts and accessories (other than covers, carrying cases and the

like) suitable for use solely or principally with machines of headings 8470 to 8472

9%
363. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form;

machines for forming foundry moulds of sand

9%
364. 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for

manufacturing or hot working glass or glassware

9%
364A 8476 Automatic goods-vending machines (for example, postage

stamps, cigarette, food or beverage machines), including money changing machines

9%
365. 8477 Machinery for   working   rubber   or   plastics   or   for   the

manufacture of products from these materials, not specified or included elsewhere in this Chapter

9%
365A 8478 Machinery for preparing or making up tobacco, not specified

or included elsewhere in this chapter

9%
366. 8479 Machines   and   mechanical  appliances   having individual functions, not specified or included elsewhere in this Chapter

[other than Composting Machines]
9%
367. 8480 Moulding boxes for metal foundry; mould bases; moulding

patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
368. 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing

valves and thermostatically controlled valves

9%
369. 8482 Ball bearing, Roller Bearings 9%
369A 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings

(including universal joints)

9%
369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in

composition, put up in pouches, envelopes or similar packings; mechanical seals

9%
369C 8485 Machines for Additive Manufacturing 9%
370. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C)

to this Chapter; parts and accessories

9%
371. 8487 Machinery   parts,   not    containing   electrical   connectors,

insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

9%
372. 8501 Electric motors and generators (excluding generating sets) 9%
373. 8502 Electric generating sets and rotary converters 9%
374. 8503 Parts suitable for use solely or principally with the machines of

heading 8501 or 8502

9%
375. 8504 Electrical   transformers,  static   converters   (for                  example, rectifiers) and inductors [other than charger or charging station

for Electrically operated vehicles

9%
376. 8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and

brakes; electro-magnetic lifting heads

9%
376A 8506 Primary cells and primary batteries 9%
376AA 8507 60 00 Lithium-ion Batteries 9%
376AAA 8507 Lithium-ion accumulators   (other   than   battery)   including

lithium-ion power bank

9%
376AB 8508 Vacuum cleaners 9%
376AC 8509 Electro-mechanical domestic appliances, with self-contained

electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]

9%
376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-

contained electric motor

9%
376B 8512 Electrical lighting or signalling equipment (excluding articles

of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

9%
376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators,

magnetos), other than lighting equipment of heading 8512

9%
377. 8514 Industrial or laboratory electric furnaces and ovens (including 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of

materials by induction or dielectric loss

378. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines

and apparatus for hot spraying of metals or cermets

9%
378A 8516 Electric 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 8545

9%
379. 8517 All goods 9%
380. 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and  one or more loudspeakers;

audio-frequency electric amplifiers; electric sound amplifier set

9%
380A 8519 Sound recording or reproducing apparatus 9%
381. 8521 Video recording or reproducing apparatus, whether or not

incorporating a video tuner

9%
381A 8522 Parts and accessories suitable for use solely or principally with

the apparatus of headings 8519 or 8521

9%
382. 8523 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of

Chapter 37

9%
382A. 8524 Flat      Panel     Display     Modules,     Whether     or      Not

Incorporating Touch-Sensitive Screens

9%
383. 8525 or 8806 Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing   apparatus;   television    cameras,    digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defense, police and

paramilitary forces, etc.]

9%
383A 8526 Radar apparatus, radio navigational aid apparatus and radio

remote control apparatus

9%
383B 8527 Reception apparatus for radio-broadcasting, whether or not

combined, in the same housing, with sound recording or reproducing apparatus or a clock

9%
383C 8528 Television set (including LCD or LED television of screen size

not exceeding 32 inches)

9%
384. 8528 Computer monitors not exceeding 32 inches, Set top Box for

Television (TV)

9%
384A 8529 Parts suitable for use solely or principally with the apparatus of

headings 8525 to 8528

9%
384B 8530 Electrical signalling, safety or  traffic control  equipment for 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
railways,   tramways,   roads,   inland   waterways,                 parking facilities, port installations or airfields (other than those of

heading 8608)

384C 8531 Electric sound or visual signalling apparatus (for example,

bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530

9%
385. 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 9%
386. 8533 Electrical resistors (including rheostats and potentiometers),

other than heating resistors

9%
387. 8534 00 00 Printed Circuits 9%
388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage

limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

9%
388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for 26

optical fibres, optical fibre bundles or cables

9%
388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and

numerical control apparatus, other than switching apparatus of heading 8517

9%
389. 8538 Parts suitable for use solely or principally with the apparatus of

heading 8535, 8536 or 8537

9%
390. 8539 Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other

than Light-Emitting Diode (LED) Light Sources]

9%
391. 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes,

television camera tubes)

9%
392. 8541 Semiconductor Devices          (for example,                             Diodes, Transistors,   Semiconductor                             Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether ornot assembled withother Light-

Emitting Diodes (LED); Mounted Piezo-Electric crystals

9%
393. 8542 Electronic integrated circuits 9%
394. 8543 Electrical machines and apparatus, having individual functions,

not specified or included elsewhere in this Chapter

9%
395. 8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not

assembled with electric conductors or fitted with connectors

9%
396. 8545 Carbon electrodes, carbon brushes, Lamp carbons, battery

carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

9%
397. 8546 Electrical insulators of any material 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical

conduit tubing and joints therefor, of base metal lined with insulating material

9%
398. 8548 or 8549 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or

apparatus, not specified or included elsewhere in this Chapter

9%
398A 8601 Rail locomotives powered from an external source of

electricity or by electric accumulators.

9%
398B 8602 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and

tenders thereof

9%
398C 8603 Self-propelled railway or tramway coaches, vans and

trucks, other than those of heading8604.

9%
398D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and

track inspection vehicles)

9%
398E 8605 Railway or tramway passenger coaches, not self- propelled; luggage vans, post office coaches and other special purpose railway or tramway  coaches, not self-

propelled (excluding those of heading 8604)

9%
398F 8606 Railway or tramway goods vans and wagons, not self-

propelled

9%
398G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts

thereof.

9%
398H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities,

port installations or airfields; parts of the foregoing.

9%
399. 8609 Containers (including containers for the transport  of  fluids)

specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]

9%
399A 8702 Buses for use in public transport which exclusively run on Bio-

fuels

9%
400. 8703 [Following motor vehicles of length not exceeding 4000 mm, namely: –

(a)    Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

(b)   Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of

Heavy Industries certifies that the said goods shall be used by

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
the persons with orthopaedic physical disability in accordance

with the guidelines issued by the said Department

401. 8704 Refrigerated motor vehicles 9%
401A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries,

mobile workshops, mobile radiological unit)

9%
402. 8708 Following parts of tractors namely:

a.    Rear Tractor wheel rim,

b.    tractor centre housing,

c.    tractor housing transmission,

d.    tractor support front axle

9%
402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the

foregoing vehicles

9%
403. 8715 Baby carriages and parts thereof 9%
403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self- unloading trailers for agricultural purposes, and Hand

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

9%
404. 8801 Balloons and dirigibles, gliders and other non-powered aircraft 9%
405. 8804 Parachutes (including dirigible parachutes and paragliders) and

rotochutes; parts thereof and accessories thereto and parts thereof

9%
406. 8805 Aircraft launching gear, deck arrestor or similar gear; ground

flying trainers and parts thereof

9%
407. 8908 00 00 Vessels and other floating structures for breaking up 9%
408. 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass

not optically worked

9%
409. 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically

worked [other than intraocular lens]

9%
410. Omitted
411. 9004 Spectacles [other than corrective]; goggles including those for

correcting vision

9%
411A 9005 Binoculars, monoculars, other optical telescopes, and 27 mountings therefor; other astronomical instruments and

mountings therefor, but not including instruments for radio- astronomy

9%
411B 9006 Photographic    (other     than     cinematographic)                         cameras; photographic flashlight apparatus and flashbulbs other than

discharge lamps of heading 8539

9%
411C 9007 Cinematographic cameras and projectors, whether or not

incorporating sound recording or reproducing apparatus

9%
411D 9008 Image projectors, other than cinematographic; photographic 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
(other than cinematographic) enlargers and reducers
411E 9010 Apparatus   and   equipment   for   photographic   (including

cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens

9%
411F 9011 Compound   optical    microscopes,   including    those    for

photomicrography cinephotomicrography or micro projection

9%
411G 9012 Microscopes other than optical microscopes;

diffraction apparatus

9%
411H 9013 Lasers, other than Laser Diodes; other Optical Appliances

and Instruments, not specified or included elsewhere in this Chapter

9%
411I 9014 Direction finding compasses; other navigational instruments

and appliances

9%
411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses;

rangefinders

9%
412. 9016 Balances of a sensitivity of 5 cg or better, with or without

weights

9%
413. 9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers),

not specified or included elsewhere in the chapter

9%
413A 9022 Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment

tables, chairs and the like

9%
413B 9023 Instruments,     apparatus    and     models,     designed     for

demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

9%
414. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of

materials (for example, metals, wood, textiles, paper, plastics)

9%
415. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers,

recording or not, and any combination of these instruments

9%
416. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters),

excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

9%
417. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure

meters); microtomes

9%
418. 9028 Gas, liquid   or   electricity   supply   or   production   meters,

including calibrating meters therefor

9%
419. 9029 Revolution    counters,    production    counters,    taximeters, 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015;

stroboscopes

420. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic

or other ionising radiations

9%
421. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile

projectors

9%
422. 9032 Automatic regulating or controlling instruments and apparatus 9%
423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or

apparatus of Chapter 90

9%
423A 9101 Wrist-watches, pocket-watches and other watches, including

stop-watches, with case of precious metal or of metal clad with precious metal

9%
423B 9102 Wrist-watches, pocket-watches and other watches, including

stop watches, other than those of heading 9101

9%
424. 9103 Clocks with watch movements, excluding clocks of heading

9104

9%
424A 9104 Instrument panel clocks and clocks of a similar type for

vehicles, aircraft, spacecraft or vessels

9%
425. 9105 Other clocks 9%
425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example,

time-registers, time-recorders)

9%
425B 9107 Time switches with clock or watch movement or with

synchronous motor

9%
425C 9108 Watch movements, complete and assembled 9%
426. 9109 Clock movements, complete and assembled 9%
427. 9114 Other clock or watch parts 9%
428. 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock

movements, assembled; rough watch or clock movements

9%
428A 9111 Watch cases and parts thereof 9%
429. 9112 Clock cases and cases of a similar type for other goods of this

chapter, and parts thereof

9%
429A 9113 Watch straps, watch bands and watch bracelets, and parts

thereof

9%
429B 9201 Pianos, including automatic pianos; harpsi-chords and other

keyboard stringed instruments

9%
429C 9202 Other string musical instruments (for example,

guitars, violins, harps)

9%
429D 9205 Wind musical instruments (for example, keyboard pipe organs,

accordions,   clarinets,   trumpets,    bagpipes),   other                     than fairground organs and mechanical street organs

9%
429E 9206 00 00 Percussion   musical   instruments   (for    example,   drums,

xylophones, cymbols, castanets, maracas)

9%
429F 9207 Musical instruments, the sound of which is produced, or must 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
be amplified,   electrically   (for   example,   organs,   guitars,

accordions)

429G 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other

mouth-blown sound signalling instruments

9%
429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical

instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds

9%
430. 9301 Military weapons other than revolvers, pistols 9%
431. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for

firing blank ammunition, captive-bolt humane killers, line- throwing guns)

9%
432. 9304 Other arms (for example, spring, air or gas guns and pistols,

truncheons), excluding those of heading 9307

9%
433. 9305 Parts and accessories of articles of headings 9301 to 9304 9%
434. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot

and cartridge wads

9%
435. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts

thereof and scabbards and sheaths therefor

9%
435A 9401 [other than

9401 10 00]

Seats (other than those of heading 9402), whether or not

convertible into beds, and parts thereof [other than seats of a kind used for aircraft]

9%
436. 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating

movements; parts of the foregoing articles

9%
437. 9403 Other furniture [other than furniture wholly made of bamboo,

cane or rattan] and parts thereof]

9%
438. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses),

products wholly made of quilted textile materials and cotton quilts]

9%
438A 9405 Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petro max, glass

chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
(Metal Core Printed Circuit Board)]
439. 9406 Prefabricated buildings 9%
440. 9503 Electronic Toys   like   tricycles,   scooters,   pedal   cars   etc.

(including parts and accessories thereof)

9%
440A 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and

other board games of 9504 90 90 like ludo, etc.]

9%
440B 9505 Festive, carnival or other entertainment articles, including

conjuring tricks and novelty jokes

9%
441. 9506 Articles   and   equipment   for   general   physical               exercise, gymnastics, athletics, swimming pools and padding pools

[other than sports goods]
9%
441A 9508 Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling

Theatres

9%
441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or

included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

9%
442. 9606 21 00, 9606 22

00, 9606 29, 9606 30

Buttons, of plastics not covered with the textile material, of

base metals, buttons of coconut shell, button blanks

9%
443. 9603 [other than

9603 10 00]

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable

materials bound together, with or without handles]

9%
444. 9604 00 00 Hand sieves and hand riddles 9%
445. 9605 Travel sets for personal toilet, sewing or shoe or clothes

cleaning

9%
446. Omitted
447. 9608 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing

articles, other than those of heading 9609.

9%
448. 9610 00 00 Boards, with writing or drawing surface, whether or not framed 9%
448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for

operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks

9%
449. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges;

ink-pads, whether or not inked, with or without boxes

9%
449A 9613 Cigarette lighters and other lighters, whether or not mechanical

or electrical, and parts thereof other than flints or wicks

9%
449AA 9616 Scent sprays and similar toilet sprays, and mounts and heads 9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
therefor; powder-puffs   and   pads   for   the   application   of

cosmetics or toilet preparations

449B 9617 Vacuum flasks and other vacuum   vessels, Complete;   parts

thereof other than  glass inners

9%
449C 9618 Tailors’ dummies and other lay figures; automata and other

animated displays, used for shop window dressing

9%
450. 9620 00 00 Monopods, bipods, tripods and similar articles 9%
451. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

(1)   industrial plant,

(2)   irrigation project,

(3)   power project,

(4)   mining project,

(5)   project for the exploration for oil or other minerals, and

(6)   such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6)

above.

9%
452. 9802 Laboratory chemicals 9%
452A 4011 70 00 Tyre for tractors 9%
452B 4013 90 49 Tube for tractor tyres 9%
452C 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250

cc for Tractor

9%
452D 8413 81 90 Hydraulic Pumps for Tractors 9%
452E 8708 10 10 Bumpers and parts thereof for tractors 9%
452F 8708 30 00 Brakes assembly and its parts thereof for tractors 9%
452G 8708 40 00 Gear boxes and parts thereof for tractors 9%
452H 8708 50 00 Transaxles and its parts thereof for tractors 9%
452I 8708 70 00 Road wheels and parts and accessories thereof for tractors 9%
452J 8708 91 00 (a) Radiator assembly for tractors and parts thereof

(ii) Cooling system for tractor engine and parts thereof

9%
452K 8708 92 00 Silencer assembly for tractors and parts thereof 9%
452L 8708 93 00 Clutch assembly and its parts thereof for tractors 9%
452M 8708 94 00 Steering wheels and its parts thereof for tractor 9%
452N 8708 99 00 Hydraulic and its parts thereof for tractors 9%
452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates,

Fuel Tank and parts thereof for tractors”

9%
452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect

of Information Technology software”

9%
452Q Any Chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the

Customs Tariff Act, 1975 (51 of 1975), by an unregistered

9%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
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

453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI 9%

 

Schedule IV- 14%

 

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate
(1) (2) (3)
1. 1703 Molasses 14%
2. Omitted
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. Omitted
8. Omitted
9. Omitted
10. 2106 90 20 Pan masala 14%
11. Omitted
12. 2202 10 All goods [including aerated waters], containing added sugar

or other sweetening matter or flavoured

14%
12A 2202 99 90 Caffeinated Beverages 14%
12B 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages

with Fruit Juice

14%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
13. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco

leaves]

14%
14. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of

tobacco substitutes

14%
15. 2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco

extracts and essences [including biris]

14%
15A. 2404 11 00 Products containing tobacco or reconstituted tobacco and

intended for inhalation without combustion

14%
15B. 2404 19 00 Products   containing   tobacco   or   nicotine substitutes and

intended for inhalation without combustion

14%
16. Omitted
17. Omitted
18. 2523 Portland cement,   aluminous   cement,   slag   cement,   super

sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

14%
19. Omitted
20. Omitted
21. Omitted
22. Omitted
23. Omitted
24. Omitted
25. Omitted
26. Omitted
27. Omitted
28. Omitted
29. Omitted
30. Omitted
31. Omitted
32. Omitted
33. Omitted
34. Omitted
35. Omitted
36. Omitted
37. Omitted
38. Omitted
39. Omitted
40. Omitted
41. Omitted
42. Omitted
43. Omitted
44. Omitted
45. Omitted
46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on

aircraft]

14%
47. Omitted
48. Omitted
49. Omitted
50. Omitted
51. Omitted

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
52. Omitted
53. Omitted
54. Omitted
55. Omitted
56. Omitted
57. Omitted
58. Omitted
59. Omitted
60. Omitted
61. Omitted
62. Omitted
63. Omitted
64. Omitted
65. Omitted
66. Omitted
67. Omitted
68. Omitted
69. Omitted
70. Omitted
71. Omitted
72. Omitted
73. Omitted
74. Omitted
75. Omitted
76. Omitted
77. Omitted
78. Omitted
79. Omitted
80. Omitted
81. Omitted
82. Omitted
83. Omitted
84. Omitted
85. Omitted
86. Omitted
87 Omitted
88. Omitted
89. Omitted
90. Omitted
91. Omitted
92. Omitted
93. Omitted
94. Omitted
95. Omitted
96. Omitted
97. Omitted
98. Omitted
99. Omitted
100. Omitted
101. Omitted
102. Omitted

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
103. Omitted
104. Omitted
105. Omitted
106. Omitted
107. Omitted
108. Omitted
109. Omitted
110. Omitted
111. Omitted
112. Omitted
113. Omitted
114. 8407 Spark-ignition reciprocating or rotary internal combustion

piston engine [other than aircraft engines]

14%
115. 8408 Compression-ignition internal   combustion   piston   engines

(diesel or semi-diesel engines)

14%
116. 8409 Parts suitable for use solely or principally with the engines of

heading 8407 or 8408

14%
117. 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or

cooling medium pumps for internal combustion piston engines [8413 30]

14%
118. Omitted
119. 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately

regulated

14%
120. Omitted
121. Omitted
122. 8422 Dish washing machines, household [8422 11 00] and other

[8422 19 00]
14%
123. Omitted
124. Omitted
125. Omitted
126. Omitted
127. Omitted
128. Omitted
129. Omitted
130. Omitted
131. Omitted
132. Omitted
133. Omitted
134. Omitted
135. Omitted
136. Omitted
137. Omitted
138. Omitted
139. 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-

ion power banks

14%
140. Omitted
141. Omitted

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
142. Omitted
143. 8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors);

generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

14%
144. Omitted
145. Omitted
146. Omitted
147. Omitted
148. Omitted
149. Omitted
150. Omitted
151. Omitted
152. Omitted
153. Omitted
154. 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding [32 inches], set top box for television and Television set (including LCD and LED television) of

screen size not exceeding ] [32 inches]

14%
155. Omitted
156. Omitted
157. Omitted
158. Omitted
159. Omitted
160. Omitted
161. Omitted
162. Omitted
163. Omitted
163A 8701 Road tractors for semi-trailers of engine capacity more than

1800 cc

14%
164. 8702 Motor 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]

14%
165. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for

physically handicapped persons]

14%
166. 8704 Motor vehicles   for   the   transport   of   goods   [other   than

Refrigerated motor vehicles]

14%
167. Omitted
168. 8706 Chassis fitted with engines, for the motor vehicles of headings

8701 to 8705

14%
169. 8707 Bodies (including cabs), for the motor vehicles of headings

8701 to 8705

14%
170. 8708 Parts and accessories of the motor vehicles of headings 8701 to

8705 [other than specified parts of tractors]

14%
171. Omitted

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
172. Omitted
173. 8711 Motorcycles (including mopeds) and cycles fitted with an

auxiliary motor, with or without side-cars; side-cars

14%
174. 8714 Parts and accessories of vehicles of heading 8711 14%
175. Omitted
176. 8802 or 8806 Aircrafts for personal use 14%
177. 8903 Yachts and other vessels for pleasure or sports; rowing boats

and canoes

14%
178. Omitted
179. Omitted
180. Omitted
181. Omitted
182. Omitted
183. Omitted
184. Omitted
185. Omitted
186. Omitted
187. Omitted
188. Omitted
189. Omitted
190. Omitted
191. Omitted
192. Omitted
193. Omitted
194. Omitted
195. Omitted
196. Omitted
197. Omitted
198. Omitted
199. Omitted
200. Omitted
201. Omitted
202. Omitted
203. Omitted
204. Omitted
205. Omitted
206. Omitted
207. Omitted
208. Omitted
209. Omitted
210. 9302 Revolvers and pistols, other than those of heading 9303 or

9304

14%
211. Omitted
212. Omitted
213. Omitted
214. Omitted
215. Omitted
216. Omitted
217. Omitted
218. Omitted
219 Omitted
220. Omitted

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
221. Omitted
222. Omitted
223. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette

holders, and parts thereof

14%
224. Omitted
225. Omitted
226. Omitted
227. 9804 All dutiable articles intended for personal use 14%
228. Any chapter Lottery 14%
229. Any Chapter Actionable claim in the form of chance to win in betting,

gambling, or horse racing in race club

14%

 

Schedule V – 1.5%

 

S.

No.

Chapter / Heading / Sub-heading /

Tariff item

Description of Goods Rate
(1) (2) (3)
1. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured,

temporarily strung for convenience of transport

1.5%
2. Omitted
3. Omitted
4. Omitted
5. 7105 Dust and powder of natural or synthetic precious or semi-

precious stones

1.5%
6. 7106 Silver (including   silver   plated   with   gold   or   platinum),

unwrought or in semi-manufactured forms, or in powder form

1.5%
7. 7107 Base metals clad with silver, not further worked than semi-

manufactured

1.5%
8. 7108 Gold (including gold plated with platinum) unwrought or in

semi-manufactured forms, or in powder form

1.5%
9. 7109 Base metals or silver, clad with gold, not further worked than

semi-manufactured

1.5%
10. 7110 Platinum, unwrought or in semi-manufactured forms, or in

powder form

1.5%
11. 7111 Base metals, silver or gold, clad with platinum, not further

worked than semi-manufactured

1.5%
12. 7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious

metal or precious metal compounds, of a kind used principally for the recovery of precious metal.

1.5%
13. 7113 Articles of jewellery and parts thereof, of precious metal or [of

metal clad with precious metal]

1.5%
14. 7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof,

of precious metal or of metal clad with precious metal

1.5%
15. 7115 Other articles of precious metal or of metal clad with precious

metal

1.5%
16. 7116 Articles of natural or cultured pearls, precious or semi-precious

stones (natural, synthetic or reconstructed)

1.5%
17. 7117 “Imitation jewellery [other than bangles of lac/shellac 1.5%
18. 7118 Coin 1.5%

 

Schedule VI – 0.125%

 

 

S.

No.

Chapter / Heading /

Sub-heading / Tariff item

Description of Goods Rate
(1) (2) (3)
1. 7102 All goods 0.125%
2. 7103 precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than

diamonds) and semi-precious stones, temporarily strung for convenience of transport

0.125%
2A Omitted
3. 7104 Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or

semiprecious stones, temporarily strung for convenience of transport

0.125%
4. Omitted

 

Explanation. – For the purposes of this Schedule, –

 

(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

 

“(ii)(a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

(b) The phrase “registered brand name” means, –

  • a brand registered as on the 15th May, 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
  • a brand registered as on the 15th May, 2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
  • a brand registered as on the 15th May, 2017 or thereafter under any law for the time being in force in any other

 

  • “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub- heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

  • The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

 

  1. This notification shall come into force with effect from the 1st day of July,

 

“ANNEXURE

For foregoing an actionable claim or enforceable right on a brand name,-

  • the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

 

  • the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right ”.
[“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name’’.

 

  1. Exempted Goods as on 01.05.2022 [notification No.2/2017-Central Tax (Rate), dated 28th June, 2017, as amended from time to time]

 

Schedule

 

S.

No.

Chapter / Heading / Sub-

heading / Tariff item

Description of Goods Rate
(1) (2) (3)
1. 0101 Live asses, mules and hinnies Nil
2. 0102 Live bovine animals Nil
3. 0103 Live swine Nil
4. 0104 Live sheep and goats Nil
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus,

ducks, geese, turkeys and guinea fowls.

Nil
6. 0106 Other live animal such as Mammals, Birds, Insects Nil
7. 0201 Meat of bovine animals, fresh and chilled. Nil
8. 0203, 0204,

0205, 0206,

0207, 0208,

0209

All goods, fresh or chilled Nil
9. 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

Nil
10. Omitted
11. Omitted
12. Omitted
13. Omitted
14. Omitted
15. Omitted
16. Omitted
17. Omitted
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and

attracting 2.5%]

Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
19. 0301 Live fish. Nil
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of

heading 0304

Nil
21. 0304, 0306,

0307, 0308

All goods, fresh or chilled Nil
22. 0303, 0304,

0305, 0306,

0307, 0308,

0309

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

Nil
23. Omitted
24. Omitted
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and

cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

Nil
26. 0403 Curd; Lassi; Butter milk Nil
27. 0406 Chena 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 enforceable

right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

Nil
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked Nil
29. 0409 Natural 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions

as in the ANNEXURE I]

Nil
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of

human hair

Nil
30A 0504 All goods, fresh or chilled Nil
30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, –

(a)  bearing a registered brand name; or

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

as in the ANNEXURE I

Nil
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply

prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

Nil
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;

antlers; etc.

Nil
33. 0511 Semen including frozen semen Nil
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and

ornamental foliage

Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
35. 0701 Potatoes, fresh or chilled. Nil
36. 0702 Tomatoes, fresh or chilled. Nil
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh

or chilled.

Nil
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,

fresh or chilled.

Nil
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or

chilled.

Nil
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar

edible roots, fresh or chilled.

Nil
41. 0707 Cucumbers and gherkins, fresh or chilled. Nil
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. Nil
43. 0709 Other vegetables, fresh or chilled. Nil
[43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water),

frozen

Nil
43B 0711 Vegetables provisionally   preserved,   but    unsuitable    in    that

state for immediate consumption

Nil
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not

further prepared.

Nil
45. 0713 Dried 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]

Nil
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and

similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.

Nil
46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, –

(a)  bearing a registered brand name; or

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

as in the ANNEXURE I

Nil
46B 08 Dried 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

Nil
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled Nil
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled Nil
49. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus

spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia

Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether

or not shelled or peeled

50. 0803 Bananas, including plantains, fresh or dried Nil
51. 0804 Dates,    figs,    pineapples,   avocados,   guavas,    mangoes    and

mangosteens, fresh.

Nil
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus

limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

Nil
53. 0806 Grapes, fresh Nil
54. 0807 Melons (including watermelons) and papaws (papayas), fresh. Nil
55. 0808 Apples, pears and quinces, fresh. Nil
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,

fresh.

Nil
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota

(chico), Custard-apple (ata), Bore, Lichi, fresh.

Nil
57A 0813 Tamarind dried Nil
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. Nil
59. 7, 9 or 10 All goods of seed quality Nil
60. 0901 Coffee beans, not roasted Nil
61. 0902 Unprocessed green leaves of tea Nil
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

berries [of seed quality]

Nil
63. 0910 11 10 Fresh ginger, other than in processed form Nil
64. 0910 30 10 Fresh turmeric, other than in processed form Nil
65. 1001 Wheat 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]

Nil
66. 1002 Rye [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]

Nil
67. 1003 Barley [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]

Nil
68. 1004 Oats [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]

Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
69. 1005 Maize (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]

Nil
70. 1006 Rice [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]

Nil
71. 1007 Grain 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]

Nil
72. 1008 Buckwheat, 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]

Nil
73. 1101 Wheat 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]

Nil
74. 1102 Cereal 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]

Nil
75. 1103 Cereal 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]

Nil
76. 1104 Cereal grains hulled Nil
77. 1105 Flour, 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

Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
as in the ANNEXURE I]
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [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]

Nil
78A 1106 10 10 Guar meal Nil
79. 12 All goods of seed quality Nil
80. 1201 Soya beans, whether or not broken, of seed quality. Nil
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled

or broken, of seed quality.

Nil
82. 1204 Linseed, whether or not broken, of seed quality. Nil
83. 1205 Rape or colza seeds, whether or not broken, of seed quality. Nil
84. 1206 Sunflower seeds, whether or not broken, of seed quality. Nil
85. 1207 Other 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.

Nil
86. 1209 Seeds, fruit and spores, of a kind used for sowing. [Explanation: This

entry does not cover seeds meant for any use other than sowing.]

Nil
87. 1210 Hop cones, fresh. Nil
87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form

of pellets

Nil
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.

Nil
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,

fresh or chilled.

Nil
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground,

pressed or in the form of pellets

Nil
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,

sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

Nil
92. 1301 Lac and Shellac Nil
92A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass Nil
93. 1404 90 40 Betel leaves Nil
93A 1404 90 60 Coconut shell, unworked Nil
93B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks Nil
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery;

Khandsari Sugar

Nil
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as

Murki

Nil
96. 1905 Pappad, by whatever name it  is known, except when served for Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
consumption
97. 1905 Bread (branded or otherwise), except when served for consumption

and pizza bread

Nil
97A. 2009 89 90 Tender 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in

the ANNEXUREI]

Nil
98. 2106 Prasadam supplied by religious places like temples, mosques,

churches, gurudwaras, dargahs, etc.

Nil
99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal,

ionic, battery, de-mineralized and water sold in sealed container]

Nil
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera Nil
101. Omitted
102. 2301,2302,2308,

2309

Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other

than rice-bran]

Nil
102A 2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January,

2018]

Nil
102B 2306 Cotton seed oil cake Nil
103. 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added

anti-caking or free flowing agents; sea water

Nil
103A 26 Uranium Ore concentrate Nil
104. 2716 00 00 Electrical energy Nil
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS

specification No.5470 : 2002

Nil
106. 3002 Human Blood and its components Nil
107. 3006 All types of contraceptives Nil
108. 3101 All 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]

Nil
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta Nil
110. 3825 Municipal waste, sewage sludge, clinical waste Nil
111. 3926 Plastic bangles Nil
112. 4014 Condoms and contraceptives Nil
113. 4401 Firewood or fuel wood Nil
114. 4402 Wood charcoal (including shell or nut charcoal), whether or not

agglomerated

Nil
114A 44 or 68 Deities made of stone, marble or wood Nil
114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves,

sabai grass, including sabai grass rope

Nil
114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by

the   Government   Treasuries   or    Vendors   authorized   by        the Government

Nil
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government Nil
117. 48 or 4907 or

71

Rupee notes or coins when sold to Reserve Bank of India or the

government of India

Nil
118. 4907 Cheques, lose or in book form Nil
119. 4901 Printed books, including Braille books Nil
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or

containing advertising material

Nil
121. 4903 Children’s picture, drawing or colouring books Nil
121A 4904 Music, printed or in manuscript, whether or not bound or illustrated Nil
122. 4905 Maps and hydrographic or similar charts of all kinds, including

atlases, wall maps, topographical plans and globes, printed

Nil
122A 4907 Duty Credit Scrips Nil
123. 5001 Silkworm laying, cocoon Nil
124. 5002 Raw silk Nil
125. 5003 Silk waste Nil
126. 5101 Wool, not carded or combed Nil
127. 5102 Fine or coarse animal hair, not carded or combed Nil
128. 5103 Waste of wool or of fine or coarse animal hair Nil
129. 52 Gandhi Topi Nil
130. 52 Khadi yarn Nil
130A 50 to 55 Khadi   fabric,   sold    through   Khadi   and   Village    Industries

Commission(KVIC) and KVIC certified institutions / outlets

Nil
131. 5303 Jute fibres, raw or processed but not spun Nil
132. 5305 Coconut, coir fibre Nil
132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or 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]

Nil
133. 63 Indian National Flag Nil
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked Nil
135. 6912 00 40 Earthen pot and clay lamps Nil
135A 69 Idols made of clay Nil
136. 7018 Glass bangles (except those made from precious metals) Nil
136A 7117 Bangles of lac/shellac Nil
137. 8201 Agricultural 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]

Nil
138. 8445 Charkha for hand spinning of yarns, including amber charkha Nil
139. 8446 Handloom [weaving machinery] Nil
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch

vehicles

Nil
141. 8807 Parts of goods of heading 8801 Nil
142. 9021 Hearing aids Nil

 

S.

No.

Chapter / Heading / Sub- heading / Tariff

item

Description of Goods Rate
(1) (2) (3)
143. 92 Indigenous handmade musical instruments as listed in

ANNEXUREII

Nil
144. 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs

or other vegetable materials, bound together, with or without handles

Nil
145. 9609 Slate pencils and chalk sticks Nil
146. 9610 00 00 Slates Nil
146A 96190010 or

96190020

Sanitary towels (pads) or sanitary napkins; tampons Nil
147. 9803 Passenger baggage Nil
148. Any chapter Puja samagri namely,-

(i)           Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii)         Sacred thread (commonly known as yagnopavit);

(iii)       Wooden khadau;

(iv)       Panchamrit,

(v)         Vibhuti

(vi)       Unbranded honey [proposed GST Nil]

(vii)     Wick for diya.

(viii)   Roli

(ix)       Kalava (Raksha sutra)

(x)         Chandan tika

Nil
149. 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.

Nil
[150 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 grants

Nil
151. Any Chapter Parts for manufacture of hearing aids Nil
152. Any Chapter

except 71

Rakhi (other than those made of goods falling under Chapter 71) Nil
[153 Any Chapter Supply 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 cause

Nil

 

Explanation. – For the purposes of this Schedule,-

 

(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

 

[(ii)(a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.]

 

[(b) The phrase “registered brand name” means, –

  • a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
  • a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
  • a brand registered as on or after the 15th May2017 under any law for the time being in force in any other ]

 

  • “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

  • The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

 

[(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

  • set up by an Act of Parliament or State Legislature; or
  • established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.]

 

 

[ANNEXURE I

For foregoing an actionable claim or enforceable right on a brand name,-

  • the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
  • the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily]

proviso

[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

 

[Annexure – II

List of indigenous handmade musical instruments
1. Bulbul Tarang
2. Dotar, Dotora, or Dotara
3. Ektara

 

4. Getchu Vadyam or Jhallari
5. Gopichand or Gopiyantra or Khamak
6. Gottuvadhyam or Chitravina
7. Katho
8. Sarod
9. Sitar
10. Surbahar
11. Surshringar
12. Swarabat
13. Swarmandal
14. Tambura
15. Tumbi
16. Tuntuna
17. Magadi Veena
18. Hansaveena
19. Mohan Veena
20. Nakula Veena
21. Nanduni
22. Rudra Veena
23. Saraswati Veena
24. Vichitra Veena
25. Yazh
26. Ranjan Veena
27. Triveni Veena
28. Chikara
29. Dilruba
30. Ektara violin
31. Esraj
32. Kamaicha
33. Mayuri Vina or Taus
34. Onavillu
35. Behala(violin type)
36. Pena or Bana
37. Pulluvan veena – one stringed violin
38. Ravanahatha
39. Folk sarangi
40. Classical sarangi
41. Sarinda
42. Tar shehnai
43. Gethu or Jhallari
44. Gubguba or Jamuku – Percussion string instrument
45. Pulluvan kutam

 

46. Santoor – Hammered chord box
47. Pepa
48. Pungi or Been
49. Indian Harmonium: Double reed
50. Kuzhal
51. Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alghoza – double flute
56. Bansuri
57. Venu (Carnatic flute) Pullanguzhal
58. Mashak
59. Titti
60. Sruti upanga
61. Gogona
62. Morsing
63. Shruti box
64. Harmonium (hand-pumped)
65. Ekkalam
66. Karnal
67. Ramsinga
68. Kahal
69. Nagphani
70. Turi
71. Dhad
72. Damru
73. Dimadi
74. Dhol
75. Dholak
76. Dholki
77. Duggi
78. Ghat singhari or gada singari
79. Ghumot
80. Gummeta
81. Kanjira
82. Khol
83. Kinpar and Dhopar (tribal drums)
84. Maddale
85. Maram
86. Mizhavu
87. Mridangam

 

88. Pakhavaj
89. Pakhavaj jori – Sikh instrument similar to tabla
90. Panchamukha vadyam
91. Pung
92. Shuddha madalam or Maddalam
93. Tabala / tabl / chameli – goblet drum
94. Tabla
95. Tabla tarang – set of tablas
96. Tamte
97. Thanthi Panai
98. Thimila
99. Tumbak, tumbaknari, tumbaknaer
100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101. Kanjira – small frame drum with one jingle
102. Kansi – small without jingles
103. Patayani thappu – medium frame drum played with hands
104. Chenda
105. Dollu
106. Dhak
107. Dhol
108. Dholi
109. Idakka
110. Thavil
111. Udukai
112. Chande
113. Nagara – pair of kettledrums
114. Pambai – unit of two cylindrical drums
115. Parai thappu, halgi – frame drum played with two sticks
116. Sambal
117. Stick daff or stick duff – daff in a stand played with sticks
118. Tamak’
119. Tasha – type of kettledrum
120. Urumee
121. JaltarangChimpta – fire tong with brass jingles
122. Chengila – metal disc
123. Elathalam
124. Geger – brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut – clay pot

 

130. Sankarjang – lithophone
131. Thali – metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone.

 

 

  1. Effective Compensation Cess rates as on 05.2022 [notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017 as amended from time to time]

 

Schedule

 

S.

No.

Chapter / Heading / Sub- heading /

Tariff item

Description of Goods Rate of goods and services tax compensation cess
(1) (2) (3) (4)
1. 2106 90 20 Pan-masala 60%
2. 2202 10 10 Aerated waters 12%
3. 2202 10 20 Lemonade 12%
4. 2202 10 90 Others 12%
4A 2202 99 90 Caffeinated Beverages 12%
5. 2401 Unmanufactured tobacco (without lime tube) – bearing

a brand name

71%
6. 2401 Unmanufactured tobacco (with lime tube) – bearing a

brand name

65%
7. 2401 30 00 Tobacco refuse, bearing a brand name 61%
8. 2402 10 10 Cigar and cheroots 21% or Rs. 4170

per thousand,

whichever is higher

9. 2402 10 20 Cigarillos 21% or Rs. 4170

per thousand, whichever is

higher

10. 2402 20 10 Cigarettes    containing   tobacco   other   than    filter

cigarettes, of length not exceeding 65 millimetres

5% + Rs.2076 per

thousand

11. 2402 20 20 Cigarettes    containing   tobacco   other   than    filter

cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres

5% + Rs.3668 per thousand
12. 2402 20 30 Filter 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
13. 2402 20 40 Filter 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
14. 2402 20 50 Filter 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
15. 2402 20 90 Other cigarettes containing tobacco 36% + Rs.4170

per thousand

 

S.

No.

Chapter / Heading / Sub- heading /

Tariff item

Description of Goods Rate of goods and services tax compensation cess
(1) (2) (3) (4)
16. 2402 90 10 Cigarettes of tobacco substitutes Rs.4006 per

thousand

17. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or Rs.

4,006 per thousand whichever is

higher

18. 2402 90 90 Other 12.5% or Rs.

4,006 per thousand

whichever is higher

19. 2403 11 10 ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name 72%
20. 2403 11 10 Tobacco used for   smoking ‘hookah’ or  ‘chilam’

commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name

17%
21. 2403 11 90 Other water pipe smoking tobacco not bearing a brand

name.

11%
22. 2403 19 10 Smoking mixtures for pipes and cigarettes 290%
23. 2403 19 90 Other smoking tobacco bearing a brand name 49%
24. 2403 19 90 Other smoking tobacco not bearing a brand name 11%
25. 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a

brand name

72%
26. 2403 99 10 Chewing tobacco (without lime tube) 160%
27. 2403 99 10 Chewing tobacco (with lime tube) 142%
28. 2403 99 10 Filter khaini 160%
29. 2403 99 20 Preparations containing chewing tobacco 72%
30. 2403 99 30 Jarda scented tobacco 160%
31. 2403 99 40 Snuff 72%
32. 2403 99 50 Preparations containing snuff 72%
33. 2403 99 60 Tobacco extracts and essence bearing a brand name 72%
34. 2403 99 60 Tobacco extracts and essence not bearing a brand name 65%
35. 2403 99 70 Cut tobacco 20%
36. 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 204%
37. 2403 99 90 All goods, other than pan masala containing tobacco

‘gutkha’, bearing a brand name

96%
38. 2403 99 90 All goods, other than pan masala containing tobacco

‘gutkha’, not bearing a brand name

89%
39. 2701 Coal; briquettes,   ovoids   and   similar   solid   fuels

manufactured from coal.

Rs.400 per tonne
40. 2702 Lignite, whether or not agglomerated, excluding jet Rs.400 per tonne
41. 2703 Peat    (including    peat    litter),    whether    or    not

agglomerated

Rs.400 per tonne
41A 27 Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has not been availed by any

person.

NIL
42. 8702 10,

8702 20,

8702 30,

Motor vehicles for the transport of not more than 13

persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51

15%

 

S.

No.

Chapter / Heading / Sub- heading /

Tariff item

Description of Goods Rate of goods and services tax compensation cess
(1) (2) (3) (4)
8702 90
42A 87 All 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
42B 87 Fuel Cell Motor Vehicles NIL
43. 8702 or 8703 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

NIL
44. 8703 10 10,

8703 80

Electrically operated vehicles, including three wheeled

electric motor vehicles.

NIL
45. 8703 Three wheeled vehicles NIL
46. 8703 Cars for physically handicapped persons, subject to the following conditions:

Following motor vehicles of length not exceeding 4000 mm, namely: –

(a)    Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; 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

NIL
47. 8703 40,

8703 60

Following 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

(b)   Three wheeled vehicles

(c)    Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm

(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.

 

 

NIL

 

 

NIL NIL

 

15%

48. 8703 50,

8703 70

Following Vehicles, with both compression-ignition

internal   combustion piston engine [diesel-or semi

 

S.

No.

Chapter / Heading / Sub- heading /

Tariff item

Description of Goods Rate of goods and services tax compensation cess
(1) (2) (3) (4)
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

(b)    Three wheeled vehicles

(c)    Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm

(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.

 

NIL

 

 

NIL NIL

 

 

15%

49. 8703 Hydrogen 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
50. 8702,

8703 21 or

8703 22

Petrol, 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%
51. 8702,

8703 31

Diesel 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%
52. 8703 Motor vehicles of engine capacity not exceeding 1500

cc

17%
52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S.

No 52B

20%
52B 8703 Motor 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%
53. 8711 Motorcycles of engine capacity exceeding 350 cc. 3%
54. 8802 Other aircraft (for  example, helicopters, aeroplanes),

for personal use.

3%
55. 8903 Yacht and other vessels for pleasure or sports 3%

 

S.

No.

Chapter / Heading / Sub- heading /

Tariff item

Description of Goods Rate of goods and services tax compensation cess
(1) (2) (3) (4)
56. Any chapter All goods other than those mentioned at S. Nos. 1 to 55

above

Nil

Explanation. –

 

  • In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

  • The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
  • For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.




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