Mundra House, 822-A, Shivaju Nagar, Civil Lines, jaipur-302006 9314501680, 9314501791

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B.P.MUNDRA

Mundra House, 822-A, Shivaju Nagar, Civil Lines, jaipur-302006 9314501680, 9314501791


GST Rates in Organised manner for Goods

B.P.Mundra > GST > GST Rates in Organised manner for Goods

admin November 15, 2019

GST, HOW TO

GST Rates in Organised manner, Rates &Exemptions-GST

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GST RATES FOR GOODS

*A For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen.

*B for GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 3.6.2017.

S No Chapter Sub Chapter Items Rate %
1 1 Live Animals *A
All goods other than live horses
0101 Live asses, mules and hinnies *A Nil
0102 Live bovine animals *A Nil
0103 Live swine *A Nil
0104 Live sheep and goats *A Nil
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. *A Nil
0106 Other live animal such as Mammals, Birds, Insects *A Nil
Live horses [01012100, 010129] *A 12
2 2 Meat and edible meat offal *A
All goods other than in frozen state and put up in unit containers.
0201 Meat of bovine animals, fresh and chilled. *A Nil
0203 Meat of swine, fresh or chilled. *A Nil
0204 Meat of sheep or goats, fresh or chilled. *A Nil
0205 Meat of horses, asses, mules or hinnies, fresh or chilled. *A Nil
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. *A Nil
0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled. *A Nil
0208 Other meat and edible meat offal, fresh or chilled. *A Nil
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled. *A Nil
0202, All goods in frozen state and put up in unit containers *A:-
0203 Meat of swine, fresh or chilled. *A 12
0204 Meat of sheep or goats, fresh or chilled. *A 12
0205 Meat of horses, asses, mules or hinnies, fresh or chilled. *A 12
0206

 

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. *A 12
0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled. *A 12
0208 Other meat and edible meat offal, fresh or chilled. *A 12
0209

 

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled. *A 12
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers *A 12
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers *A 12
3 3 Fish, crustaceans, molluscs & other aquatic invertebrates *A
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in

frozen state

Nil
All goods, other than processed, cured or in frozen state Nil
0301 Live fish. *A Nil
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 *A Nil
0304 Fish fillets and other fish meat (whether or not minced),

fresh or chilled. *A

Nil
0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled. *A Nil
0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled. *A Nil
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. *A Nil
All goods (other than fish seeds, prawn / shrimp seed) processed,  cured or in frozen state
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 *A 5
0304 Fish fillets and other fish meat (whether or not minced), frozen. *A 5
0305 Fish, dried, salted or in brine; smoked fish,  whether or not cooked before or during the smoking process; flours,  meals and pellets of fish, fit for human consumption *A 5
0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. *A 5
0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption *A 5
0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before orduring the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. *A 5
4 4 Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified *A
0401 Fresh milk and pasteurized milk, including separated milk,  milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk *A Nil
0407 Eggs Birds’ eggs, in shell,  fresh,  preserved or cooked *A Nil
0403,

0406

Curd *A Nil
0403 Lassi *A Nil
0403 Butter milk *A Nil
0406 Chena or paneer other than put up in unit containers and bearing a registered brand name. *A Nil
0409 Natural honey, other than put up in unit container and bearing a registered brand name. *A Nil
All goods not specified elsewhere:-
0401 Ultra High Temperature (UHT) milk *A 5
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk. *A 5
0403 Cream,  yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. *A 5
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. *A 5
0406 Chena or paneer put up in unit container and bearing a registered brand name *A 5
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. *A 5
0409 Natural honey, put up in unit container and bearing a registered brand name. *A 5
0410 Edible products of animal origin, not elsewhere specified or included. *A 5
0405 Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads *A 12
0406 Cheese *A 12
Condensed milk [04029110, 04029920] 18
5 5 Products of animal origin, not elsewhere specified or included *A
0501 Products of animal origin, not elsewhere specified or included *A Nil
0511 Semen including frozen semen *A Nil
All goods not specified elsewhere:-
0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. *A 5
0503 blank in tariff *A 5
0504 Guts, bladders and stomachs of animals (other than fish), whole pieces

thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. *A

5
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 *A 5
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products. *A 5
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. *A 5
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. *A 5
0509 blank in tariff*A 5
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. *A 5
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. *A 5
6 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage *A
All goods *A Nil
7 7 Edible vegetables, roots and tubers *A
Fresh vegetables, roots and tubers other than those in frozen or preserved state *A:-
0701 Potatoes, fresh or chilled. *A Nil
0702 Tomatoes, fresh or chilled. *A Nil
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. *A Nil
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh

or chilled. *A

Nil
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. *A Nil
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. *A Nil
0707 Cucumbers and gherkins, fresh or chilled. *A Nil
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. *A Nil
0709 Other vegetables, fresh or chilled. *A Nil
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. *A Nil
0713 Dried leguminous vegetables, shelled, whether or not skinned or split. *A Nil
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sagopith. *A Nil
0713 Dried leguminous vegetables, shelled, whether or not skinned or split
Put up in unit container and bearing a registered brand name *B 5
others than put up in unit container and bearing a registered brand name *B 0
8 8 Edible fruit and nuts; peel of citrus fruit or melons *A
Fresh fruits other than in frozen state or preserved:-
0801 Coconuts, fresh or dried, whether or not shelled or peeled. *A Nil
0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts. *A Nil
0803 Bananas, including plantains, fresh or dried *A Nil
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. *A Nil
0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citruslimonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. *A Nil
0806 Grapes, fresh *A Nil
0807 Melons (including watermelons) and papaws (papayas), fresh. *A Nil
0808 Apples, pears and quinces, fresh. *A Nil
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. *A Nil
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. *A Nil
0814 Peel of citrus fruit or melons (including watermelons), fresh. *A Nil
0802 Dried areca nuts, whether or not shelled or peeled,. *A 5
All goods, other than dry fruits, in frozen state or preserved :-
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. *A 5
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions),  unsuitable in that state for immediate consumption. *A 5
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. *A 5
Dry fruits :-
0801 Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. *A 12
0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts *A 12
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried *A 12
0806 Grapes, dried, and raisins *A 12
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8. *A 12
9 9 (Coffee, tea, mate and spices)

Mate a bitter infusion of the leaves of a South American shrub.

All goods of seed quality Nil
0901 Coffee beans not roasted. *A Nil
0902 Unprocessed green leaves of tea *A Nil
Fresh ginger [09101110] and fresh turmeric [09103010] other than in processed form *A Nil
All goods not specified elsewhere:-
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted. *A 5
0902 Tea, whether or not flavoured, other than unprocessed green leaves of tea. *A 5
0903 Maté. *A 5
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. *A 5
0905 Vanilla. *A 5
0906 Cinnamon and cinnamon-tree flowers. *A 5
0907 Cloves (whole fruit, cloves and stems). *A 5
0908 Nutmeg, mace and cardamoms. *A 5
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality. *A 5
0910 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices. *A 5
10 10 Cereals
All goods [other than those put up in unit container and bearing a registered brand name] :-
1001 Wheat and meslin *A Nil
1002 Rye *A Nil
1003 Barley *A Nil
1004 Oats *A Nil
1005 Maize (corn) *A Nil
1006 Rice *A Nil
1007 Grain sorghum *A Nil
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] *A Nil
1001 Wheat and meslin *B
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
1002 Rye *B
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
1003 Barley
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
1004 Oats
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
1005 Maize (corn)
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
1006 Rice
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
1007 Grain sorghum
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]
All goods, put up in unit container and bearing a registered brand name, namely: *B 5
Others
11 11 Products of milling industry; malt; starches; inulin; wheat gluten.
Flour [1101, 1102, 1105, 1106] Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name]. *A Nil
1101 Wheat or meslin flour. *A Nil
1102 Cereal flours other than of wheat or meslin i.e.  maize (corn)  flour, Rye

flour, etc. *A

Nil
1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name. *A Nil
1105 Flour, of potatoes. *A Nil
1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), 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. *A

Nil
All goods not specified elsewhere. *A:-
1103 Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name. *A 5
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006;  germ of cereals,  whole, rolled, flaked or ground [i.e. of oats, maize or other cereals] *A 5
1105 Meal, powder, flakes, granules and pellets of potatoes. *A 5
1106 Meal and powder of the dried leguminous vegetables of heading 0713  (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, etc. *A 5
1109 00 00 Wheat gluten, whether or not dried *A 5
1108 Starches; inulin *A 12
1107 Malt, whether or not roasted *A 12
Flour [1101, 1102, 1105, 1106] Aata put up in unit container and bearing a registered brand name *B 5
Others
Maida put up in unit container and bearing a registered brand name *B 5
Others
besan, etc., put up in unit container and bearing a registered brand name *B 5
Others
12 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
All goods of seed quality:-
1201 Soya beans, whether or not broken. *A Nil
1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken. *A Nil
1204 Linseed, whether or not broken. *A Nil
1205 Rape or colza seeds, whether or not broken. *A Nil
1206 Sunflower seeds, whether or not broken. *A Nil
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. *A Nil
1209 Seeds, fruit and spores, of a kind used for sowing. *A Nil
1210 Hop cones, fresh *A Nil
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 *A Nil
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,  fresh or chilled *A Nil
1213 Cereal straw and husks, unprepared,  whether or not chopped,  ground,  pressed or in the form of pellets *A Nil
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 *A Nil
All goods other than of seed quality
1201 Soya beans, whether or not broken. *A 5
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken. *A 5
1203 Copra *A 5
1204 Linseed, whether or not broken. *A 5
1205 Rape or colza seeds, whether or not broken. *A 5
1206 Sunflower seeds, whether or not broken. *A 5
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. *A 5
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard *A 5
1210 Hop cones, dried, whether or not ground, powdered or in the form of

pellets; lupulin *A

5
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 *A 5
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 Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included *A

5
13 13 Lac; gums, resins and other vegetable saps and extracts
1301 Lac and Shellac *A Nil
1301 Natural gums, resins, gumresins and oleoresins (for example, balsams), other than lac and shellac. *A 5
1301 Compounded asafetida commonly known as heeng *A 5
1302 Guar meal or guar gum refined split *A 5
All goods not specified elsewhere:-
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 Guar meal or guar gum refined split. *A 18
14 14 Vegetable plaiting materials; vegetable products, not elsewhere specified or included
Betel leaves [14049040] *A Nil
All goods not specified elsewhere:-
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). *A 5
1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha.] *A 5
All goods not specified elsewhere:-
Indian katha [14049050] *A 18
1404 Bidi wrapper leaves [under reverse charge] *B 18
15 15 Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes)
Vegetable fats and oils [1507 to 1516]:-
1507 Soyabean oil and its fractions, whether or not refined, but not chemically modified. *A 5
1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified. *A 5
1509 Olive oil and its fractions, whether or not refined, but not chemically modified. *A 5
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 *A 5
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. *A 5
1512 Sunflowerseed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. *A 5
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. *A 5
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. *A 5
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. *A 5
1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified,  reesterified or elaidinised, whether or not refined, but not further prepared. *A 5
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 *A 5
Animal fats and oils [1501 to 1506]:-
1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503. *A 12
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503. *A 12
1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared *A 12
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. *A 12
1505 Wool grease and fatty substances derived therefrom (including lanolin). *A 12
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. *A 12
1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared. *A 12
1518 Animal 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; inedible mixtures or preparations of Animal or vegetable fats or oils or of fractions of different fats of oils of this chapter, not elsewhere specified of included.] *A 12
1517 Margarine, Linoxyn [solidified linseed oil]; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 *A 18
1520 Glycerol, crude; glycerol waters and glycerol lyes *A 18
1521 Vegetable waxes, etc. *A 18
1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes *A 18
16 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates
All goods:-
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. *A 12
1602 Other prepared or preserved meat, meat offal or blood. *A 12
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. *A 12
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. *A 12
1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved. *A 12
17 17 Sugar and sugar confectionery
1701 Cane jiggery  (gur) *A Nil
1701 Beet sugar, cane sugar, khandsari sugar *A 5
1702 Palmyra sugar *A 5
1701 91,  1701 99 Refined sugar containing added flavouring or colouring matter,  sugar cubes *A 18
All goods falling under 1702

[lactose, maple syrup, glucose, dextrose, fructose, invert sugar, artificial honey, etc.], other than palmyra sugar *A

18
1704 Sugar confectionery (excluding white chocolate and bubble/ chewing gum) *A 18
1703 Molasses *A 28
1704 Chewing gum / bubble gum and white chocolate, not containing cocoa *A 28
18 18 Cocoa and cocoa preparations
1801 Cocoa beans whole or broken, raw or roasted *A 5
1802 Cocoa shells, husks, skins and other cocoa waste *A 5
1803 Cocoa paste whether or not de-fatted *A 5
1804 Cocoa butter, fat and oil *A 28
1805 Cocoa powder, not containing added sugar or sweetening matter *A 28
1806 Chocolates and other food preparations containing cocoa *A 28
19 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products
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 *A Nil
1905 Pappad, by whatever name it is known, except when served for consumption *A Nil
1905 Bread (branded or otherwise), except when served for consumption

and pizza bread *A

Nil
1901 Mixes and doughs for the preparation of bread, pastry and other baker’s wares *A 5
1905 Pizza bread *A 5
1902 Seviyan (vermicelli) *A 5
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) *A 5
1905 4000 Rusks, toasted bread and similar toasted products *A 5
1901 Preparations for infant use, put up for retail sale *A 18
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. *A 18
1904 Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes *A 18
1905 32 Waffles and wafers other than coated with chocolate or containing chocolate *A 18
1905 90 10 Pastries and cakes *A 18
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 0401to 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 preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers’ wares. *A 28
1905 32 Waffles and wafers coated with chocolate or containing chocolate *A 28
1905 31 00 Biscuits – Sweet biscuits  and *B 18
1905 90 20 other biscuits *B 18
20 20 Preparations of vegetables, fruits, nuts or other parts of plants
All goods of 2009 i.e. fruit juices, vegetable juices:-
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.] *A 12
All goods not specified elsewhere
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. *A 18
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. *A 18
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. *A 18
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006. *A 18
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. *A 18
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised). *A 18
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. *A 18
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 *A 18
21 21 Miscellaneous edible preparations
2106 Prasadam [2106] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. *A
2106 90 Sweetmeats *A 5
2101 30 Roasted chicory *A 12
2101 30 Roasted coffee substitutes *A 12
2101 30 Extracts and essences thereof *A 12
2102 Yeasts and prepared baking powders *A 12
2106 Texturised vegetable proteins (soya bari) *A 12
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form. *A 12
All goods not specified elsewhere *A:-
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 (i.e. instant tea, quick brewing black tea, tea aroma, etc.) *A 18
2103 Sauces and preparations therefor. *A 18
2104 Soups and broths and preparations therefor; homogenised composite food preparations. *A 18
2105 Ice cream and other edible ice, whether or not containing cocoa. *A 18
2108 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari“, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form. *A 18
2101 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e.  instant coffee, coffee aroma, etc.) *A 28
2103 Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other sauces and prearations therefor *A 28
2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugarsyrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrin syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder *A 28
2106 90 20 Pan masala *A 28
22 22 Beverages, spirit and vinegar
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] *A Nil
2201 Non-alcoholic Toddy, Neera *A Nil
2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name *A Nil
2201 90 10 Ice and snow *A 12
2202 90 10 Soya milk drinks *A 12
2202 90 30 Fruit pulp or fruit juice based drinks *A 12
2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name *A 12
2202 90 30 Beverages containing milk *A 12
All goods not specified elsewhere:-
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured. *A 18
2207 Ethyl alcohol and other spirits, denatured, of any strength. *A 18
2209 Vinegar and substitutes for vinegar obtained from acetic acid.] *A 18
2202 90 90 Other non-alcoholic beverages *A 28
2202 10 Aerated waters, containing added sugar or other sweetening matter or flavoured *A 28
23 23 Residues and waste from the food industries; prepared animal fodder
2302 2304 2305 2306 2309 Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake *A Nil
All goods not specified elsewhere:-
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. *A 5
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. *A 5
2307 Wine lees; argol. [Lees refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of “fining”, to the bottom of a vat of wine after fermentation and aging. Argol –tartar obtained from wine fermentation] *A 5
24 24 Tobacco and manufactured tobacco substitutes
Tobacco leaves [under reverse charge] *A 5
All goods not specified elsewhere, other than biris. *A 28
2400 Biris *B 28
25 25 Salt; sulphur; earths and stone; plastering materials, lime and cement
2501 00 10 Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak *A Nil
All goods not specified elsewhere:-
2501 Salt other than common salt. *A 5
2502 Unroasted iron pyrites. *A 5
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. *A 5
2504 Natural graphite. *A 5
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. *A 5
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. *A 5
2507 Kaolin and other kaolinic clays, whether or not calcined. *A 5
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. *A 5
2509 Chalk. *A 5
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. *A 5
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. *A 5
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. *A 5
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated. *A 5
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. *A 5
2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine] *A 5
2516 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. *A 5
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 it treated. *A 5
2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. *A 5
2518 10 dolomite, Not calcined or sintered *A 5
2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides addedbefore sintering; other magnesium oxide, whether or not pure. *A 5
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. *A 5
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. *A 5
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. *A 5
2524 Asbestos. *A 5
2525 Mica, including splitting; mica waste. *A 5
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. *A 5
2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 *A 5
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. *A 5
2530 Mineral substances not elsewhere specified or included. *A 5
2515 12 10 Marble and travertine blocks *A 12
2516 Granite blocks *A 12
2503 00 10 Sulphur recovered as by-product in refining of crude oil *A 18
2515 12 20,
2515 12 90
Marble and travertine, other than blocks *A 28
2516 Granite, other than blocks *A 28
2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers *A 28
26 26 Ores, slag and ash
All ores and concentrates [2601 to 2617]:-
2601 Iron ores and concentrates, including roasted iron pyrites *A 5
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. *A 5
2603 Copper ores and concentrates. *A 5
2604 Nickel ores and concentrates. *A 5
2605 Cobalt ores and concentrates. *A 5
2606 Aluminium ores and concentrates. *A 5
2607 Lead ores and concentrates. *A 5
2608 Zinc ores and concentrates. *A 5
2609 Tin ores and concentrates. *A 5
2610 Chromium ores and concentrates. *A 5
2611 Tungsten ores and concentrates. *A 5
2612 Uranium or thorium ores and concentrates. *A 5
2613 Molybdenum ores and concentrates. *A 5
2614 Titanium ores and concentrates. *A 5
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. *A 5
2616 Precious metal ores and concentrates. *A 5
2617 Other ores and concentrates*A 5
2618 Granulated slag (slag sand) from the manufacture of iron or steel *A 5
All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620, 2621] *A 18
2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. *A 18
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. *A 18
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. *A 18
27 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal *A 5
2702 Lignite, whether or not agglomerated, excluding jet. *A 5
2703 Peat (including peat litter), whether or not agglomerated *A 5
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon *A 5
2706 Tar distilled from coal, from lignite or from peat *A 5
Kerosene PDS *A 5
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. *A 5
2705 Coal gas, water gas, producer gas and similar gases, other  petroleum gases and other gaseous and other gaseous hydrocarbons *A 5
Bio-gas*A 12
All goods not specified elsewhere:-
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 nonaromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene *A 18
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 18
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil, Lubricating oil, Waste oil [Other than petrol, Diesel and ATF, not in GST] *A 18
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,] *A 18
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. *A 18
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. *A 18
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands;  asphaltites and asphaltic rocks. *A 18
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). *A 18
2710 Avgas *A 28
28 28 Inorganic chemicals
Thorium oxalate *A 5
Enriched KBF4 (enriched potassium fluroborate *A 5
Enriched elemental boron *A 5
Nuclear fuel *A 5
2805 11 Nuclear grade sodium *A 5
2845 Heavy water and other nuclear fuels *A 5
2853 Compressed air *A 5
2847 Medicinal grade hydrogen peroxide *A 12
28 Anaesthetics *A 12
28 Potassium Iodate *A 12
2801 20 Iodine *A 12
Micronutrients, which are covered under serial number 1(f) 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 *A 12
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 *A 12
Steam *A 12
All goods not specified elsewhere:-
2801 Fluorine, chlorine, bromine and iodine. *A 18
2802 Sulphur, sublimed or precipitated; colloidal sulphur. *A 18
2803 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). *A 18
2804 Hydrogen, rare gases and other nonmetals. *A 18
2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. *A 18
2806 Hydrogen chloride (hydrochloric acid); chloro sulphuric acid. *A 18
2807 Sulphuric acid; oleum. *A 18
2808 Nitric acid; sulphonitric acids. *A 18
2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. *A 18
2810 Oxides of boron; boric acids. *A 18
2811 Other inorganic acids and other inorganic oxygen compounds of non-metals. *A 18
2812 Halides and halide oxides of non-metals. *A 18
2813 Sulphides of non-metals; commercial phosphorus trisulphide. *A 18
2814 Ammonia, anhydrous or in aqueous solution. *A 18
2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. *A 18
2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. *A 18
2817 Zinc oxide; zinc peroxide. *A 18
2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. *A 18
2819 Chromium oxides and hydroxides. *A 18
2820 Manganese oxides. *A 18
2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3. *A 18
2822 Cobalt oxides and hydroxides; commercial cobalt oxides. *A 18
2823 Titanium oxides. *A 18
2824 Lead oxides; red lead and orange lead. *A 18
2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides *A 18
2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. *A 18
2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. *A 18
2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. *A 18
2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates. *A 18
2830 Sulphides; polysulphides, whether or not chemically defined. *A 18
2831 Dithionites and sulphoxylates. *A 18
2832 Sulphites; thiosulphates. *A 18
2833 Sulphates; alums; peroxosulphates (persulphates). *A 18
2834 Nitrites; nitrates. *A 18
2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. *A 18
2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. *A 18
2837 Cyanides, cyanide oxides and complex cyanides. *A 18
2839 Silicates; commercial alkali metal silicates. *A 18
2840 Borates; peroxoborates (perborates). *A 18
2841 Salts of oxometallic or peroxometallic acids. *A 18
2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. *A 18
2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. *A 18
2844 Radioactive chemical elements and radioactiveisotopes (including

the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. *A

18
2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. *A 18
2847 Hydrogen peroxide, whether or not solidified with urea. *A 18
2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus. *A 18
2849 Carbides, whether or not chemically defined. *A 18
2850 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849. *A 18
2852 Inorganic or organic compounds of mercury ,whether or not chemically defined, excluding amalgams *A 18
29 29 Organic chemicals
Gibberellic acid 12
All goods not specified elsewhere:-
2901 Acyclic hydrocarbons *A 18
2902 Cyclic hydrocarbons *A 18
2903 Halogenated derivatives of hydrocarbons. *A 18
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. *A 18
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2907 Phenols; phenol‑alcohols. *A 18
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols. *A 18
2909 Ethers, ether‑alcohols, ether‑phenols, etheralcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined),  and their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2911 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. *A 18
2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912. *A 18
2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides,  peroxides and peroxyacids; their halogenated, sulphonated, nitratedor nitrosated derivatives. *A 18
2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated,  sulphonated, nitrated or nitrosated derivatives. *A 18
2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2918 Carboxylic acids with additional oxygen function andtheir anhydrides,

halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. *A

18
2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. *A 18
2921 Aminefunction compounds. *A 18
2922 Oxygenfunction aminocompounds. *A 18
2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. *A 18
2924 Carboxyamidefunction compounds; amide-function compounds of carbonic acid. *A 18
2925 Carboxyimidefunction compounds (including saccharin and its salts) and imine-function compounds. *A 18
2926 Nitrilefunction compounds. *A 18
2927 Diazo-, azo- or azoxycompounds. *A 18
2928 Organic derivatives of hydrazine or of hydroxylamine. *A 18
2929 Compounds with other nitrogen function. *A 18
2930 Organosulphur compounds. *A 18
2931 Other organo-inorganic compounds. *A 18
2932 Heterocyclic compounds with oxygen heteroatom(s) only. *A 18
2933 Heterocyclic compounds with nitrogen heteroatom(s) only. *A 18
2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. *A 18
2935 Sulphonamides *A 18
2936 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. *A 18
2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. *A 18
2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. *A 18
30 30 Pharmaceutical products
3002 Human Blood and its components *A Nil
3006 All types of contraceptives *A Nil
3002, 3006 Animal or Human Blood Vaccines *A 5
Diagnostic kits for detection of all types of hepatitis *A 5
Desferrioxamine injection or deferiprone *A 5
Cyclosporin *A 5
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name *A 5
Oral re-hydration salts *A 5
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012-Customs, dated the 17th March, 2012, dated the 17th March, 2012. *A 5
Formulations manufactured from the bulk drugs specified in List 1 of notification No.12/2012-Central Excise, dated the 17th March, 2012 dated the 17th March, 2012. *A 5
All goods not specified elsewhere:-
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 *A 12
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 microorganisms (excluding yeasts) and similar products *A 12
3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments. *A 12
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 Biochemic systems medicaments, put up for retail sale. *A 12
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. *A 12
3006 Pharmaceutical goods specified in Note 4 to this Chapter such as 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, etc., Waste pharmaceuticals  [other than contraceptives]. *A 12
Nicotine polacrilex gum *A 18
31 31 Fertilisers
Organic manure, other than put up in unit containers and bearing a brand name. *A Nil
31 Fertilisers, other than those which are clearly not to be used as fertilizers *A 12
31 All goods which are clearly not to be used as fertilizers *A 18
32 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Wattle extract, quebracho extract, chestnut extract *A 5
3202 Enzymatic preparations for pretanning *A 5
3215 Fountain pen ink *A 12
3215 Ball pen ink *A 12
All goods not specified elsewhere *A :-
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers,  esters and other derivatives. *A 18
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances. *A 18
3203 Colouring matter of vegetable or animal origin  (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. *A 18
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

cemically defined *A

18
3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. *A 18
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. *A 18
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 *A 18
3211 Prepared driers. *A 18
3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta *A 18
3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. *A 18
3208, 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers *A 28
3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather *A 28
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 *A 28
3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like *A 28
33 33 Essential oils and resinoids, perfumery, cosmetic or toilet preparations)
3304 Kumkum, Bindi, Sindur, Alta *A Nil
3306 10 10 Tooth powder *A 12
3307 41 00 Agarbatti and other odoriferous preparations which operate by burning *A 18
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. *A

18
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / deterpenated mentha oil (DTMO), Dementholised oil  (DMO), Spearmint oil, Mentha piperita oil] *A 18
3305 9011, 3305 90 19 Hair oil *A 18
3306 10 20 Dentrifices –Toothpaste *A 18
All goods not specified elsewhere *A :-
3303 Perfumes and toilet waters. *A 28
3304 Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. *A 28
3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19] *A 28
3306 10 20 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [except dentifrices – Toothpaste *A 28
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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants *A 28
34 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster
3402 Sulphonated castor oil, fish oil or sperm oil *A 5
3406 Candles, tapers and the like *A 12
3401 [except 340130] Soap;  organic surfaceactive products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; *A 18
3404 Artificial waxes and prepared waxes *A 18
All goods not specified elsewhere:-
3401 30 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 *A 28
3402 Organic surfaceactive agents (other than soap); surfaceactive preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401. *A 28
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals *A 28
3404 Artificial waxes and prepared waxes. *A 28
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 *A 28
3407 Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates,  horseshoe shapes,  sticks or similar forms; other preparations for use in

dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) *A

28
35 35 Aluminoidal substances; modified starches; glues; enzymes
All goods:-
3501 Casein, caseinates and other casein derivatives; casein glues *A 18
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 *A 18
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 *A 18
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 *A 18
3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches *A 18
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 *A 18
3507 Enzymes, prepared enzymes *A 18
36 36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
3605 00 10 Handmade safety matches *A 5
3601 Propellant powders *A 18
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators *A 18
3605 Matches *A 18
All goods not specified elsewhere
3602 Prepared explosives, other than propellant powders; such as Industrial explosives. *A 28
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. *A 28
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 akind used for filling or refilling cigarette or similar lighters. *A 28
3605 00 10 Handmade safety matches, handmade matches mean “Matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -*B

(i) frame filling;

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

(iii) filling of boxes with matches;

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

(v) packaging.”

5
37 37 Photographic cinematographic goods
3701 Photographic plates and film for x-ray for medical use. *A 12
3705, 3706 Photographic plates and films including cinematographic film [3705, 3706]; such as Children’s films certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature. *A 12
All goods not specified elsewhere:-
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 xray for Medical use). *A 18
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised,

Unexposed *A

18
3703 Photographic paper, paperboard and textiles, sensitised, unexposed. *A 18
3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. *A 18
3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. *A 18
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. *A 18
38 38 Miscellaneous chemical products
Municipal waste, sewage sludge, clinical waste Nil
3818 Silicon wafers *A 12
3801 Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures *A 18
3802 Activated carbon; activated natural mineral products; animal black,  including spent animal black *A 18
3803 Tall oil, whether or not refined *A 18
3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates *A 18
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 paracymene; pine oil containing alphaterpineol as the main constituent *A 18
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums *A 18
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 *A 18
3808 Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants andsimilar products *A 18
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 *A 18
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 *A 18
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber *A 18
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. *A 18
3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 *A 18
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, etc. *A 18
3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [3818]; other than silicon wafers. *A 18
3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells *A 18
3822 Diagnostics or laboratory reagents, etc. *A 18
3823 Industrial monobolic fatty acids, acid oils from refining; industrial fatty alcohols *A 18
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; including Ready mix concrete (3824 5010), retarders used in printing industry (3824 90), Salts for curing or salting (3824 90 16), Surface tension reducing agents (3824 90 17), Water treatment chemicals (3824 9022), Stencil correction fluid (382490 24), Precipitated Silica (3824 90 25) [3824]. *A 18
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.] *A 18
3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals *A 18
All goods not specified elsewhere
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. *A 28
3813 Preparations and charges for fireextinguishers; charged fire-extinguishing grenades. *A 28
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. *A 28
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. *A 28
3820 Antifreezing preparations and prepared de-icing fluids. *A 28
39 39 Plastics and articles thereof
Plastic bangles *A Nil
Feeding bottles *A 12
All goods not specified elsewhere:-
3901

3913

Primary polymers [all goods falling under 3901 to 3913] *A 18
3914 Ion exchangers based on primary polymers *A 18
3915 Waste, parings and scrap, of plastics *A 18
3916 All goods including canes of plastics *A 18
3917 Tubes, pipes and hoses, and fittings therefor, of plastics *A 18
3919 Self-adhesive plates, sheets, film, foil, etc. of plastics *A 18
3920 3921 Other plates, sheets, film, foil, etc. of plastics *A 18
3923 Articles for conveyance or packing of goods, etc. of plastics *A 18
3924 Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics *A 18
3925 Builder’s wares of plastics, not elsewhere specified (like reservoirs, vats,  shutters, containers, doors and windows and their frames, thresholds, blinds etc.) *A 18
3926 90 10 PVC Belt Conveyor *A 18
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics *A 28
3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics *A 28
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [except bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] *A 28
40 40 Rubber and articles thereof
4014 Condoms and contraceptives *A Nil
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip *A 5
4016 Toy balloons made of natural rubber latex *A 5
4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle –rickshaws and three wheeled powered cycle rickshaws *A 5
4007 Latex Rubber Thread *A 12
4015 Surgical rubber gloves or medical examination rubber gloves *A 12
4014 Nipples of feeding bottles *A 12
All goods not specified elsewhere :-
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), Isobuteneisoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) *A 18
4003 Reclaimed rubber in primary forms or in plates, sheets or strip. *A 18
4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. *A 18
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. *A 18
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. *A 18
4007 Vulcanised rubber thread and cord, other than latex rubber thread. 18
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. *A 18
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). *A 18
4010 Conveyor or transmission belts orbelting, of vulcanized rubber. *A 18
4015 Hygienic or pharmaceutical articles (including teats), of vulcanized 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]. *A 18
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] *A 18
4016 Erasers *A 18
New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc [4011] [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.] *A 28
4012 Retreaded or used tyres and flaps *A 28
4013 Inner tubes of rubber [4013] [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.] *A 28
4016 Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber (other than erasers) *A 28
4017 Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) *A 28
41 41 Raw Hides and Skins (other than Fur skins) and Leather
Raw hides, skins, tanned or crust hides and skins, not further prepared

[4101 to 4106]:-

4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split. *A 5
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. *A

5
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split. *A 5
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. *A 5
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. c 5
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.] *A 5
All goods, that is leather further prepared, etc. [4107 to 4115]:-
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. *A 12
4107 to 4111 Blank in Tariff.
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. *A 12
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. *A 12
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. *A 12
4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour *A 12
42 42 Articles of leather; saddler and harness;  travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
4203 Gloves specially designed for use in sports *A 12
All goods not specified elsewhere:-
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. *A 28
4202 Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, guncases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarettecases, to-baccopouches, tool bags, sports bags, bottlecases, 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 *A 28
4203 Articles of apparel and clothing accessories, of leather or of composition leather. *A 28
4204 Blank in Tariff.
4205 Other articles of leather or of composition leather. *A 28
4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons. *A 28
43 43 Furskin and artificial fur; manufacturers thereof
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; of mink, of lamb, of fox, etc. *A 18
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; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc. *A 18
4304 Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods. *A 18
All goods not specified elsewhere
4303 Articles of apparel, clothing accessories and other articles of furskin. *A 28
4304 Articles of artificial fur. *A 28
44 44 Wood and articles of wood, wood charcoal
4401 Firewood or fuel wood *A Nil
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated *A Nil
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms *A 5
All goods not specified elsewhere:-
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. *A 12
4405 Wood wool; wood flour. *A 12
4406 Railway or tramway sleepers (cross-ties) of wood. *A 12
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. *A

12
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. *A 12
4416 Casks, barrels, vats, tubs and other coopers’products and parts thereof, of wood, including staves. *A 12
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. *A 12
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. 12
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] *A

12
4403 Wood in the rough *A 18
4407 Wood sawn or chipped *A 18
4408 All goods [other than for match splints] *A 18
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 *A 18
Resin bonded bamboo mat board, with or without veneer in between *A 18
Bamboo flooring tiles *A 18
4419 Tableware and Kitchenware of wood *A 18
4410 Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards *A 28
4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards *A 28
4412 Plywood, veneered panels and similar laminated wood *A 28
4413 Densified wood, in blocks, plates, strips, or profile shapes *A 28
4414 Wooden frames for paintings, photographs, mirrors or similar objects *A 28
4418 Builders’ joinery and carpentry of wood, including cellular wood panels,  assembled flooring panels, shingles and shakes *A 28
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware. *A 28
45 45 Cork and articles of cork
4501 Natural cork, raw or simply prepared. *A 12
All goods not specified elsewhere:-
4501 Waste cork; crushed, granulated or ground cork. *A 18
4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). *A 18
4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom. *A 18
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.] *A 18
46 46 Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork
All goods:-
4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example,  mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials. *A 12
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601;  articles of loofah. *A 12
47 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
All goods:-
4701 Mechanical wood pulp. 12
4702 Chemical wood pulp, dissolving grades. 12
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades. 12
4704 Chemical wood pulp, sulphite, other than dissolving grades. 12
4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes. 12
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. 12
4707 Recovered (waste and scrap) paper or paperboard.] 12
48 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
4802, 4817 Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items,  like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802, 4817] Nil
4801 Newsprint, in rolls or sheets 5
4802, 4804, 4805, 4806 20 00,

4806 40 10, 4807, 4808, 4810, 4817

Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper etc. [4802, 4804, 4805, 4806 20 00, 4806 40 10, 4807, 4808, 4810, 4817] 12
4811 Aseptic packaging paper 12
4817 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks 12
4819 Cartons, boxes and cases of corrugated paper or paper board 12
4820 Exercise book, graph book, & laboratory note book 12
4823 Kites 12
4823 Paper pulp moulded trays 12
4823 90 11 Braille paper
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12
All goods not specified elsewhere:-
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, surfacecoloured, surfacedecorated or printed, in rolls or sheets. 18
4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets. 18
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. 18
4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surfacedecorated 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 aseptic packaging paper and 18
4812 Filter blocks, slabs and plates, of paper pulp. 18
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 18
4815 Blank in Tariff 18
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. 18
4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]. 18
4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs,  cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres. 18
4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, 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 [including Albums for samples or for collections]. 18
4821 Paper or paperboard labels of all kinds, whether or not printed. 18
4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 18
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] 18
4814 Wall paper and similar wall coverings 28
49 49 Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans
4901 Printed books, including Braille books Nil
4902 And newspaper, periodicals & journals Nil
4905 maps, atlas, chart & globe Nil
4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. Nil
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.] Nil
4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 5
All goods not specified elsewhere:-
4903 Children’s picture, drawing or colouring books. 12
4904 Music, printed or in manuscript, whether or not bound or illustrated. 12
4906 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. 12
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; stampimpressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. 12
4908 Transfers (decalcomanias) 12
4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 12
4910 Calendars of any kind, printed, including calendar blocks. 12
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.

12
50 50 Silk *B
5001 Silkworm laying, cocoon 0
5002 Raw silk 0
5003 Silk waste 0
5004

5005

5006

Silk yarn [5004, 5005, 5006] 0
5007 Woven fabrics of silk or [With no refund of ITC accumulation] silk waste [With no refund of ITC accumulation 5
51 51 Wool, fine or coarse animal hair; horse hair yarn and woven fabric *B
5101 Wool, not carded or combed 0
5102 Fine or coarse animal hair, not carded or combed 0
5103 Waste of wool or of fine or coarse animal hair 0
5104 Garnetted stock of wool or of fine or coarse animal hair, shoddy

wool

5
5105 Wool and fine or coarse animal hair, carded or combed 5
5106, to 5110 Yarn of wool or of animal hair 5
5111 to 5113 Fabrics of wool or of animal hair [With no refund of ITC accumulation] 5
52 52 Cotton *B
Gandhi Topi, 0
Khadi yarn 0
5201, 5203 Cotton 5
5202 Cotton waste 5
5204 Cotton sewing thread 5
5205 to

5207

Cotton yarn, other than khadi yarn
5208 to 5212 Cotton fabrics [With no refund of ITC accumulation] 5
53 53 Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns *B
5305 Coconut, coir fibre 0
5303 Jute fibres, raw or processed but not Spun 0
5301 to 5308 All other vegetable fibres and yarns such as flax, true hemp, paper yarn, etc. 5
5309 to 5311 Fabrics of other vegetable textile fibres, paper yarn [With no refund

of ITC accumulation]

5
54 54 Man-made filaments; strip the like of man-made textile materials *B
5407, 5408 Fabrics of manmade textile materials [With no refund

of ITC accumulation]

5
5402, 5404, 5406 Synthetic filament yarn such as nylon, polyester, acrylic, etc. 18
5403, 5405, 5406 Artificial filament yarn such as viscose rayon, Cuprammonium, etc. 18
5401 Sewing thread of manmade filaments 18
55 55 Manmade staple fibres *B
5512 to 5516 Fabrics of manmade staple fibres [With no refund of ITC accumulation] 5
5501, 5502 Synthetic or artificial filament tow 18
5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 18
5505 Waste of manmade fibres 18
5508 Sewing thread of manmade staple fibres 18
5509 to 5511 Yarn of manmade staple fibres 18
56 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof *B

(All goods)

5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool. 12
5602 Felt, whether or not impregnated, coated, covered or laminated. 12
5603 Nonwovens, whether or not impregnated, coated, covered or laminated. 12
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. 12
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; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread. 12
5606 Gimped yarn, and strip and the like of heading 5404 or5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. 12
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. 12
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. 12
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. 12
57 57 Carpets and other textile floor coverings *B

(All goods)

5701 Carpets and other textile floor coverings, knotted, whether or not made up. 12
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. 12
5703 Carpets and other textile floor coverings, tufted, whether or not made up. 12
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. 12
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. 12
58 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery *B
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,

dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal,

5
All goods not specified elsewhere:-
5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806. 12
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703. 12
5803 Gauze, other than narrow fabrics of heading 5806. 12
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.

12
5805 Handwoven 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. 12
5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). 12
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. 12
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. 12
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]. 12
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] 12
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. 12
59 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use *B

(All goods)

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. 12
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 12
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. 12
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. 12
5905 Textile wall coverings. 12
5906 Rubberised textile fabrics, other than those of heading 5902. 12
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like. 12
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. 12
5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials. 12
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. 12
5911 Textile products and articles, for technical uses, specified in Note 7 to

this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles.

12
60 60 Knitted or crocheted fabrics *B

All goods [with no refund of ITC accumulation]

5
61 61 Articles of apparel and clothing accessories, knitted or crocheted) *B
All goods of sale value not exceeding Rs. 1000 per piece 5
All goods of sale value exceeding Rs. 1000 per piece 12
62 62 Articles of apparel and clothing accessories, not knitted or crocheted *B
All goods of sale value not exceeding Rs. 1000 per piece 5
All goods of sale value exceeding Rs. 1000 per piece 12
63 63 Other made up textile articles, sets, worn clothing and worn textile articles; rags *B
Indian National Flag 0
All goods of sale value not exceeding Rs. 1000 per piece:-
6301 Blankets and travelling rugs.
6302 10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry toweling or similar terry fabrics. 5
6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 5
6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads, Counterpanes, Napkins, Pillow case and pillow slip, Table

cloth and table cover, Towels, other than terry towel, Mosquito nets,

Cushion covers

5
6305 Sacks and bags, of a kind used for the packing of goods. 5
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 5
6307 Other made up articles, including dress patterns; such as Floor-cloths, dishcloths, dusters and similar cleaning cloths, Life-jackets and Lifebelts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale. 5
6309 Worn clothing and other worn articles. 5
6310 Used or new rags, scrap twine, cordage, rope and cables and worn out

articles of twine, cordage, rope or cables, of textile materials.

5
All goods of sale value exceeding Rs. 1000 per piece
6301 Blankets and travelling rugs. 12
6302 10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry toweling or similar terry fabrics. 12
6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 12
6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads, Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers 12
6305 Sacks and bags, of a kind used for the packing of goods. 12
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or

landcraft; camping goods.

12
6307 Other made up articles, including dress patterns; such as Floor-cloths, dishcloths, dusters and similar cleaning cloths, Life-jackets and Lifebelts,

Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.

12
6309 Worn clothing and other worn articles. 12
6310 Used or new rags, scrap twine, cordage, rope and cables and worn out

articles of twine, cordage, rope or cables, of textile materials.

12
64 64 Footwear gaiters and the like; parts of such articles *B
Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 5
All goods not specified elsewhere:-
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. 18
6402 Other footwear with outer soles and uppers of rubber or plastics. 18
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. 18
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. 18
6405 Other footwear. 18
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. 18
65 65 Headgear and parts thereof *A
6506 10 Safety headgear such as helmets
6504 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 18
6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material,  whether or not lined or trimmed. 18
All goods not specified elsewhere [other than helmets, textile head gears]:-
6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateau and manchons (including slit manchons), of felt. 28
6502 Hatshapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 28
6503 Blank in Tariff. 28
6506 Other headgear, whether or not lined or trimmed. 28
6507 Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. 28
66 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, ridingcrops and parts thereof *A
All goods:-
6601 Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas). 12
6602 Walkingsticks, seat-sticks, whips, riding-crops and the like. 12
6603 Parts, trimmings and accessories of articles of heading 6601 or 6602.] 12
67 67 Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair *A
6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof [6701 all goods] 12
All goods not specified elsewhere
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 28
6703 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. 28
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. 28
68 68 Articles of stone, plaster, cement, asbestos, mica or similar material *A
Sand lime bricks 12
Fly ash bricks. 12
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 natural or artificial abrasives, or of ceramics, with or without parts of other materials 18
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; such as Abrasive cloths, Emery or corundum coated paper, Flint coated paper, Glass or sand coated paper. 18
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. 18
6811 Articles of asbestos-cement, of cellulose fibrecement or the like. 18
All goods not specified elsewhere:-
6801 Setts, curbstones and flagstones, of natural stone (except slate). 28
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone. 28
6803 Worked slate and articles of slate or of agglomerated slate. 28
6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). 28
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. 28
6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented. 28
6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components

for Building or civil engineering, Prefabricated structural components for building or civil engineering.

28
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

28
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. 28
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. 28
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. 28
69 69 Ceramic products *A
6912 00 40 Earthen pot and clay lamps [6912 00 40] Nil
6904 10 00 Building bricks 5
6901 00 01 Bricks of fossil meals or similar siliceous earths 5
6905 10 00 Earthen or roofing tiles 5
6902, 6903 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. [all goods of 6902, 6903] 18
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 18
6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]. 18
6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. 28
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. 28
6904 Ceramic flooring blocks, support or filler tiles and the like. 28
6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 28
6906 Ceramic pipes, conduits, guttering and pipe fittings. 28
6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 28
6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing. 28
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. 28
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. 28
6913 Statuettes and other ornamental ceramic articles. 28
6914 Other ceramic articles. 28
70 70 Glass and glassware *A
7018 Bangles (except those made from precious metals) Nil
7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 12
7015 10 Glasses for corrective spectacles 18
7001 Cullet and other waste and scrap of glass; glass in the mass. 18
7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. 18
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. 18
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). 18
7015 Clock or watch glasses and similar glasses, glasses for noncorrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 18
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. 18
7018 Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter : 18
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 18
All goods not specified elsewhere
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked. 28
7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 28
7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked. 28
7006 Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. 28
7007 Safety glass, consisting of toughened (tempered) or laminated glass. 28
7008 Multiple-walled insulating units of glass. 28
7009 Glass mirrors, whether or not framed, including rear-view mirrors. 28
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. 28
7012 Blank in Tariff. 28
7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked. 28
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms 28
7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]. 28
71 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin)

All goods of Chapter 71 [other than rough diamond (7102)] will attract 3%. *B

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. 3
7102 Diamonds, whether or not worked, but not mounted or set [other than rough diamonds]. 3
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 transport. 3
7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport. 3
7105 Dust and powder of natural or synthetic precious or semi – precious stones. 3
7106 Silver (including silver plated with gold or platinum), unwrought or in semi – manufactured forms, or in powder form. 3
7107 Base metals clad with silver, not further worked than semi – manufactured. 3
7108 Gold (including gold plated with platinum) unwrought or in semi – manufactured forms, or in powder form. 3
7109 Base metals or silver, clad with gold, not further worked than semi – manufactured. 3
7110 Platinum, unwrought or in semi – manufactured form, or in powder form. 3
7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. 3
7112 Waste and scrap of precious metals, of metal clad with precious metal. 3
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 3
7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. 3
7115 Other articles of precious metal or of metal clad with precious metal. 3
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed). 3
7117 Imitation jewellery. 3
7118 Coins. 3
Rough diamond [7102] will attract 0.25%. 0.25
72 72 Iron and steel *A
All goods:-
7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms. 18
7202 Ferroalloys. 18
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 18
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel. 18
7205 Granules and powders, of pig iron, spiegeleisen, iron or steel. 18
7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203). 18
7207 Semifinished products of iron or non-alloy steel. 18
7208 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. 18
7209 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (coldreduced), not clad, plated or coated. 18
7210 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. 18
7211 Flatrolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. 18
7212 Flatrolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. 18
7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or nonalloy steel. 18
7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling. 18
7215 Other bars and rods of iron or non-alloy steel. 18
7216 Angles, shapes and sections of iron or non-alloy steel 18
7217 Wire of iron or non-alloy steel. 18
7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. 18
7219 Flatrolled products of stainless steel, of a width of 600 mm or more. 18
Flatrolled products of stainless steel, of a width of less than 600 mm not further worked than hotrolled 18
7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. 18
7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. 18
7223 Wire of stainless steel. 18
7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. 18
7225 Flatrolled products of other alloy steel, of a width of 600 mm or more of silicon electrical steel 18
7226 Flatrolled products of other alloy steel, of a width of less than 600 mm. 18
7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. 18
7228 Other bars and rods of other alloy steel; angles, shapes and sections,

of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel.

18
7229 Wire of other alloy steel. 18
73 73 Articles of iron or steel *A
7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 12
7317 Animal shoe nails 12
7323 Utensils 12
7319 Sewing needles 12
7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 12
7323 Table or kitchen or other household articles of iron & steel 12
All goods not specified elsewhere
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. 18
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 18
7303 Tubes, pipes and hollow profiles, of cast iron. 18
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. 18
7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel. 18
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. 18
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. 18
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] 18
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 18
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 18
7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 [7315]. 18
7311 Containers for compressed or liquefied gas, of iron or steel. 18
7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. 18
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. 18
7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. 18
7316 Anchors, grapnels and parts thereof, of iron or steel 18
7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. 18
7318 Screws, bolts, nuts, coach screws, screw hooks,  rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel. 18
7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 18
7320 Springs and leaves for springs, of iron and steel 18
7321 LPG stoves 18
7323 iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 18
7325 Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system 18
7326 Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board),  Manufactures of stainless steel (excluding utensils), Articles of clad metal 18
7321 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating),  barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel 28
7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower,  and parts thereof, of iron or steel 28
7324 Sanitary ware and parts thereof of iron and steel 28
74 74 Copper and articles thereof  *A
7418 Utensils 12
7418 Table or kitchen or other household articles of copper 12
All goods not specified elsewhere:-
7401 Copper mattes; cement copper (precipitated copper). 18
7402 Unrefined copper; copper anodes for electrolytic refining. 18
7403 Refined copper and copper alloys, unwrought. 18
7404 Copper waste and scrap. 18
7405 Master alloys of copper. 18
7406 Copper powders and flakes. 18
7407 Copper bars, rods and profiles. 18
7408 Copper wire 18
7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5mm. 18
7410 Copper foils 18
7411 Copper tubes and pipes. 18
7412 Copper tube or pipe fittings  (for example, couplings, elbows, sleeves). 18
7413 Stranded wires and cables 18
7414 Blank in Tariff. 18
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. 18
7416, 7417 Blank in Tariff 18
7418 All goods other than utensils i.e. sanitary ware and parts thereof of copper 28
7419 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 28
75 75 Nickel and articles thereof *A
All goods:-
7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. 18
7502 Unwrought nickel. 18
7503 Nickel waste and scrap. 18
7504 Nickel powders and flakes. 18
7505 Nickel bars, rods, profiles and wire. 18
7506 Nickel plates, sheets, strip and foil. 18
7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). 18
7508 Other articles of nickel; such as cloth, grill and netting, of nickel Wire,  Electroplating anodes of nickel, Blanks ordinarily used for manufacturing tubes & pipes of nickel, Nickel screen, Other articles of nickel and nickel alloy 18
76 76 Aluminium and articles thereof *A
7615 Utensils 12
7615 Table or kitchen or other household articles of aluminium 12
All goods not specified elsewhere
7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods 18
7602 Aluminium waste and scrap. 18
7603 Aluminium powders and flakes. 18
7604 Aluminium bars, rods and profiles. 18
7605 Aluminium wire. 18
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. 18
7608 Aluminium tubes and pipes. 18
7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). 18
7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) 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. 18
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 heatinsulated,  but not fitted with mechanical or thermal equipment 18
7612 Aluminium casks,  drums, cans, boxes, etc. 18
7613 Aluminium containers for compressed or liquefied gas 18
7614 Stranded wires and cables 18
7616 Other articles of aluminium; such as nails, tacks, staples  (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, cloth, grill,  netting and fencing, of aluminium Wire. 18
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. 28
7610 Doors, windows and their frames and thresholds for doors under 7610 10 00 28
7615 All goods other than utensils i.e. sanitary ware and parts thereof 28
77 77 Blank In *A

Tariff

78 78 Lead and articles thereof *A
All goods:-
7801 Unwrought lead. 18
7802 Lead waste and scrap. 18
7803 Blank in Tariff 18
7804 Lead plates, sheets, strip and foil; lead powders and flakes. 18
7805 Blank in Tariff. 18
7806 Other articles of lead (including sanitary fixtures and Indian lead seals) 18
79 79 Zinc and articles thereof *A
All goods:-
7901 Unwrought zinc. 18
7902 Zinc waste and scrap. 18
7903 Zinc dust, powders and flakes. 18
7904 Zinc bars, rods, profiles and wire. 18
7905 Zinc plates, sheets, strip and foil. 18
7907 Other articles of zinc including sanitary fixtures 18
80 80 Tin and articles thereof *A
All goods:-
8001 Unwrought tin 18
8002 Tin waste and scrap. 18
8003 Tin bars, rods, profiles and wire 18
8007 Other articles of tin 18
81 81 Other base metals; cermets; articles thereof *A
All goods:-
8001 to 8113 Other base metals, such as 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 cermets, including their waste scrap [other than Articles of other base metals and articles of cermets] 18
8110 to 8113 Articles of other base metals and articles of cermets (other than waste and scrap) 18
82 82 Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal *A
8201 Agricultural implements manually operated or animal driven Nil
8201 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 Nil
8214 Pencil sharpeners and blades thereof 12
8211 Knives with cutting blades, serrated or not (including pruning knives),  other than knives of heading 8208, and blades therefor 12
8114 Paper knives
All goods not specified elsewhere:-
8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools. 18
8204 Handoperated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. 18
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 18
8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale. 18
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 18
8208 Knives and cutting blades, for machines or for mechanical appliances. 18
8209 Plates, sticks, tips and the like for tools, unmounted, of cermets. 18
8210 Handoperated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. 18
8213 Scissors, tailors’ shears and similar shears, and blades therefor. 18
8215 Spoons, forks, ladles, skimmers, cakeservers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 18
8212 Razors and razor blades (including razor blade blanks in strips) 28
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 thereof 28
83 83 Miscellaneous articles of base metal *A
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. *A 18
8306 Bells, gongs and the like *A 18
8307 Flexible tubing of base metal *A 18
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 *A 18
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 *A 18
All goods not specified elsewhere:-
8302 Base metal mountings, fittings and similar articles suitable for furniture,  doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal *A 28
8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strongrooms, cash or deed boxes and the like, of base metal. *A 28
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. *A 28
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. *A 28
8308 Clasps, frames with clasps, buckles, buckleclasps, 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. *A 28
8310 Signplates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405.] *A 28
84 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof *A
Handloom*A Nil
8413, 8414 90 Hand pumps and parts thereof [8413, 8414 90] *A
8419 19 Solar water heater and system
Renewable energy devices & spare parts for their manufacture*A

a) Bio-gas plant

b) Solar power

based devices

c) Solar power generating system

d) Wind mills and wind operated electricity generator

e) Waste to energy plants/devices

f) Solar lantern/solar lamp

g) Ocean waves/tidal waves energy devices/plants

5
8401 Nuclear fuel elements*A 12
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 *A 12
8414 20

10,

8414 20 20 or

8414 90 12

Bicycle pumps, hand pumps etc. [8414 20 10, 8414 20 20 or 8414 90 12]. *A 12
8434 Milking machines and dairy machinery *A 12
8452 Sewing machines *A 12
8479 Composting Machines *A 12
All goods not specified elsewhere:-
8401 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation *A 18
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 *A 18
8403 Central heating boilers other than those of heading 8402 *A 18
8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers);  condensers for steam or other vapour power units [8404] *A 18
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 [8405] *A 18
8406 Steam turbines and other vapour turbines  [8406] *A 18
8410 Hydraulic turbines, water wheels, and regulators therefor *A 18
8411 Turbo-jets, turbopropellers and other gas turbines – turbojets*A 18
8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines  motors, other, parts) [other than wind turbine or engine] *A 18
8416 Furnace burners for liquid fuel, for pulverized solid fuel or for gas;  mechanical stokers,  including their mechanical grates, mechanical ash

dischargers and similar appliances. *A

18
8417 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric. *A 18
8420 Calendering or other rolling machines, other than for metals or glass,  and cylinders therefor*A 18
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases *A 18
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks *A 18
8426 Ship’s derricks; cranes including cable cranes; mobile lifting frames,  straddle carriers and works trucks fitted with a crane *A 18
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 *A 18
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. *A 18
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 fats or oils. *A 18
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. *A 18
8440 Bookbinding machinery, including booksewing machines. *A 18
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. *A 18
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). *A 18
8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. *A 18
8444 Machines for extruding, drawing, texturing or cutting man-made textile materials. *A 18
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 *A 18
8446 Weaving machines (looms). *A 18
8447 Knitting machines, stitchbonding machines and machines  making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. *A 18
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) *A 18
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. *A 18
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. *A 18
8453 to 8471 8453 to 8471. *A 18
8472 Braille typewriters, electric or nonelectric *A 18
8473 to 8475, 8477 8473 to 8475, 8477 all goods *A 18
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger

boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)].

18
8480 to 8482. 8480 to 8482. 18
8485 Blank in Tariff *A 18
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. *A 18
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter *A 18
8407 Spark-ignition reciprocating or rotary internal combustion piston engine *A 28
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) *A 28
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 *A 28
8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages under 8413 11(except hand pumps under 8413 11 10), Fuel, lubricating or cooling medium pumps for internal combustion

piston engines [under 8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps  [under 8413 60] *A

28
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 *A 28
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 *A 28
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 *A 28
8419 Storage water heaters, non-electric under 8419 19 (except solar water heater and system), 8419 89 10 [Pressure vessels, reactors, columns or towers or chemical storage tanks] , 8419 89 20 [ Glass lined equipment], 8419 89 30 [Auto claves other than for cooking or heating food, not elsewhere specified or included], 8419 89 40 [Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water] , 8419 89 60 [Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control], 8419 89 70 [Apparatus for rapid heating of semiconductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus] *A 28
8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] *A 28
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 *A 28
8424 Fire extinguishers *A 28
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment *A 28
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) *A 28
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers *A 28
8430 Other moving,  grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pileextractors; snowploughs and snowblowers *A 28
8443 Printer, photo copying, fax machines, ink cartridges *A 28
8450 Household or laundrytype washing machines, including machines which both wash and dry *A 28
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencilsharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or nonelectric] *A 28
8476 Automatic goodsvending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines *A 28
8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter*A 28
8479 71 00,

8479 79 00

Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]. *A 28
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) *A 28
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*A 28
(Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof) *B
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 *B

5
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. *B 12
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 *B 12
8436 Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders *B 12
85 85 Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles *A
Renewable energy devices & spare parts for their manufacture*A 5
a) Bio-gas plant

b) Solar power based devices

c) Solar power generating system

d) Wind mills and wind operated electricity generator

e) Waste to energy plants/devices

f) Solar lantern/solar lamp

g) Ocean waves/tidal waves energy devices/plants

Telephones for cellular networks or for other wireless networks [8517] and parts for their manufacture. *A 12
All goods not specified elsewhere:-
8501 Electric motors and generators (excluding generating sets *A 18
8502 Electric generating sets and rotary converters*A 18
8503 Parts suitable for use solely or principally with the machines of heading 8502 *A 18
8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads.  *A 18
8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss  *A 18
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 *A 18
8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 *A 18
8518 Microphones and stands therefor. *A 18
8523 Discs, tapes, solid-state nonvolatile 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. *A 18
8524 Blank in Tariff *A 18
8532 Electrical capacitors *A 18
8533 Electrical resistors. *A 18
8534 Printed Circuits *A 18
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 *A

18
8538 Parts suitable for use solely or principally with the apparatus of heading

8535, 8536 or 8537. *A

18
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). *A 18
8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices; including photo voltaic cells, whether or not assembled in modules or made up into panels; light emitting diodes  (led); mounted piezoelectric crystals”; *A 18
8542 Electronic integrated circuits. *A 18
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. *A 18
8546 Electrical insulators of any material. *A 18
8548 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. *A 18
8504 Static converters (for example, rectifiers) and inductors *A 28
8505 Primary cells and primary batteries *A 28
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) *A 28
8508 Vacuum cleaners *A 28
8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 *A 28
8510 Shavers, hair clippers and hair-removing appliances, with self contained electric motor *A 28
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 *A 28
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 *A 28
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 *A 28
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic 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 *A 28
8517 ISDN System[8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads[8517 69 40] *A 28
8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets  [8518 50 00], Parts [8518 90 00] *A 28
8519 Sound recording or reproducing apparatus *A 28
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner *A 28
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 *A 28
8525 Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders *A 28
8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus *A 28
8527 Reception apparatus for radiobroadcasting,  whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock *A 28
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 *A 28
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 *A 28
8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) *A 28
8531 Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 *A 28
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders,  and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables *A 28
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 *A 28
8539 Electric filament or discharge lamps,  including sealed beam lamp units and ultraviolet or infra-red lamps; arclamps *A 28
8543 Electrical machines and apparatus having individual functions,  not specified or included elsewhere in this chapter *A 28
8544 Insulated wire, cable All goods *A 28
8545 Brushes under 8545 20 00 and goods under 8545 (including arc lamp carbon and battery carbon) *A 28
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 *A 28
86 86 Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signaling equipment of all kinds *A
All goods not specified elsewhere, [5% with no refund of ITC accumulation] *A
8601 Rail locomotives powered from an external source of electricity or by

Electric accumulators. *A

5
8602 Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof. *A 5
8603 Selfpropelled railway or tramway coaches, vans and trucks, other than those of heading 8604. *A 5
8604 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers,  trackliners, testing coaches and track inspection vehicles). *A 5
8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (excluding those of heading 8604). *A 5
8606 Railway or tramway goods vans and wagons, not self-propelled. *A 5
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bisselbogies, axles and wheels, and parts thereof. *A 5
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. *A 5
8609 Refrigerated containers *A 18
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport *A 18
87 87 Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof *A
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. *A 5
8701 Tractors (except road tractors for semitrailers of engine capacity more than 1800 cc) *A 12
8712 Electrically operated vehicles, including two and three wheeled electric motor vehicles. *A 12
8712 Bicycles and other cycles (including delivery tricycles), not motorised 12
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 *A 12
8716 20 00 Self-loading or selfunloading trailers for agricultural purposes  [87162000] *A 12
8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles *A 12
8703 Cars for physically handicapped persons *A 18
8704 Refrigerated motor vehicles *A 18
All goods not specified elsewhere. *A
8702 Motor vehicles for the transport of ten or more persons, including the driver. *A 28
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]. *A 28
8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]. *A 28
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) *A 28
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to

8705. *A

28
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705. *A 28
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705. *A 28
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. *A 28
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. *A 28
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; side-cars. *A 28
8714 Parts and accessories of vehicles of headings 8711 and 8713. *A 28
8715 Baby carriages and parts thereof. *A 28
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or selfunloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] *A 28
88 88 Aircraft; spacecraft and parts thereof *A
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [8802 60 00] *A Nil
8803 Parts of goods of heading 8801 *A Nil
8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use *A 5
8803 Parts of goods of heading 8802 *A 5
8801 Balloons and dirigibles, gliders and other non-powered aircraft *A 18
8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof *A 18
8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof *A 18
All goods not specified elsewhere. *A
8802 Aircrafts for personal use *A 28
89 89 Ships, boats and floating structures *A
All goods not specified elsewhere. *A
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. *A 5
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. *A 5
8904 Tugs and pusher craft. *A 5
8905 Lightvessels, 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. *A 5
8906 Other vessels, including warships and lifeboats other than rowing boats. 5
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). *A 5
Any chapter – parts of goods of headings*A

8901, 8902, 8904, 8905, 8906, 8907

5
8908 Vessels and other floating structures for breaking up *A 18
Yachts and other vessels for pleasure or sports; rowing boats and canoes [8903] including floating structure used for casinos etc. *A 28
90 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof *A
9021 Hearing aids *A Nil
Coronary stents and coronary stent systems for use with cardiac catheters. 5
Artificial kidney 5
Disposable sterilized dialyzer or microbarrier of artificial kidney 5
Parts of the following goods, namely:-

(i) Crutches;

(ii) Wheel chairs;

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers; and

(vi) Artificial limbs

5
Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012- Customs, dated the 17th March, 2012. 5
9001 Spectacle lenses, contact lens *A 12
Blood glucose monitoring system (Glucometer) and test strips. *A 12
Patent Ductus Arteriousus. *A 12
9017 Mathematical calculating instruments and pantographs [9017]. *A 12
9017 Drawing instruments, Other drawing and marking out instruments *A 12
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sighttesting instruments *A 12
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus *A 12
9020 Other breathing appliances and gas masks, excluding protective masks

having neither mechanical parts nor replaceable filters *A

12
9021 Orthopaedic appliances, including crutches, surgical belts and trusses;  splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability *A 12
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 Xray generators, high tension generators, control panels and desks, screens,  examinations or treatment tables, chairs and the light *A 12
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 *A 18
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. *A 18
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof. *A 18
9004 Spectacles, and the like, corrective, protective or other and goggles,  corrective. *A 18
9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). *A 18
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments. *A 18
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 *A 18
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 *A 18
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor. *A 18
9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes. *A 18
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 radiation *A 18
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. *A 18
9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. *A 18
9004 Goggles (other than corrective. *A 28
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor,  but not including instruments for radioastronomy. *A 28
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539. *A 28
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. *A 28
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. *A 28
9009 Blank in Tariff *A 28
9010 Apparatus and equipment for photographic (including cinematographic)  laboratories, not specified or included elsewhere in this Chapter;  negatoscopes; projection screens. *A 28
9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection. *A 28
9012 Microscopes other than optical microscopes; diffraction apparatus. *A 28
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes;  other optical appliances and instruments, not specified or included elsewhere in this Chapter. *A 28
9014 Direction finding compasses; other navigational instruments and appliances. *A 28
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. *A 28
9016 Balances of a sensitivity of 5 cg or better, with or without weights. *A 28
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. *A 28
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than 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. *A 28
9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. *A 28
91 91 Clocks and watches and parts thereof *A
9101, 9102 Braille watches *A 12
9103 Clocks with watch movements, excluding clocks of heading 9104. *A 18
9105 Other clocks *A 18
9109 Clock movements, complete and assembled. *A 18
9114 Other clock parts]. *A 18
All goods not specified elsewhere:- *A
9101 Wristwatches, pocketwatches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal *A 28
9102 Wristwatches, pocketwatches and other watches, including stop watches, other than those of heading 9101 *A 28
9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels *A 28
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, timeregisters, timerecorders) *A 28
9107 Time switches with clock or watch movement or with synchronous motor *A 28
9108 Watch movements, complete and assembled *A 28
9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements *A 28
9111 Watch cases and parts thereof *A 28
9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof *A 28
9113 Watch straps, watch bands and watch bracelets, and parts thereof *A 28
9114 Other watch parts]. *A 28
92 92 Musical instruments; parts and accessories of such articles *A
Indigenous handmade musical instruments *A Nil
All goods not specified elsewhere:- *A
9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments *A 28
9202 Other string musical instruments (for example, guitars, violins, harps). *A 28
9203, 9204 Blank in Tariff. *A 28
9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs *A 28
9206 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) *A 28
9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) *A 28
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 *A 28
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.] *A 28
93 93 Arms and ammunition; parts and accessories thereof *A
All goods not specified elsewhere:- *A
9301 Military weapons other than revolvers, pistols *A 18
9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) *A 18
9304 Other arms (for example, spring, air or gas guns and pistols,  truncheons), excluding those of heading 9307. *A 18
9305 Parts and accessories of articles of headings 9301 to 9304. *A 18
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. *A 18
9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. *A 18
9302 Revolvers and pistols, other than those of heading 9303 or 9304. *A 28
93 93 Arms and ammunition; parts and accessories thereof *A
All goods not specified elsewhere
9301 Military weapons other than revolvers, pistols *A 18
9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) *A 18
9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307. *A 18
9305 Parts and accessories of articles of headings 9301 to 9304. *A 18
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. *A 18
9307 Swords, cut lasses, bayonets,  lances and similar arms and parts thereof and scabbards and sheaths therefor. *A 18
9302 Revolvers and pistols, other than those of heading 9303 or 9304. *A 28
94 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included;  illuminated signs, illuminated name-plates and the like; prefabricated buildings *A
9405 50 31 Kerosene pressure lantern *A 5
9405 91 00,

9405 92 00, or 9405 99 00

Parts of kerosene pressure lanterns including gas mantles *A 5
9405, 9405 50 31 Hurricane lanterns, Kerosene lamp/lantern, petromax, glass chimney, accessories & components thereof *A 12
9405 LED lights or fixtures including LED lamps *A 12
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) *A 12
9404 Coir products [except coir mattresses] *A 12
9404 Products wholly made of quilted textile materials *A 12
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 *A 18
9404 Coir mattresses,  cotton pillows, mattress and quilts *A 18
9406 Prefabricated buildings. *A 18
All goods not specified elsewhere. *A
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. *A 28
9403 Other furniture and parts thereof *A 28
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. *A 28
9405 Lamps 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. *A 28
95 95 Toys, games and sports requisites; parts and accessories thereof *A
9506 Sports goods other than articles and equipments for general physical exercise *A 12
9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] *A 12
9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods]. *A 12
All goods not specified elsewhere:- *A
9501, 9502 Balnk in Tariff. *A 28
9504 Video games consoles and Machines *A 28
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes *A 28
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools *A 28
9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]. *A 28
96 96 Miscellaneous manufactured articles *A
9609 Slate pencils [9609] and chalk sticks. *A Nil
9610 Slates [9610 00 00] *A Nil
9603 10 00 Broomsticks and Muddhas made of sarkanda, phool bahari jhadoo *A 5
9615 Combs, hair pins [9615 all goods] *A 12
9608 Pens [other than Fountain pens, stylograph pens] *A 12
9609 Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk *A 12
9619 Sanitary towels, tampons, sanitary napkins, clinical diapers [9619 all

goods]. *A

12
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 [9606 21 00, 9606 22 00,9606 29, 9606 30] *A
9603 Brushes (including brushes constituting parts of machines, appliances or vehicles), handoperated 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) *A 18
9604 Hand sieves and hand riddles *A 18
9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning *A 18
9607 Slide fasteners and parts thereof. *A 18
9608 Fountain pens, stylograph pens and other pens *A 18
9610 00 00 Boards, with writing or drawing surface, whether or not framed. *A 18
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. *A 18
9620 00 00 Monopods, bipods, tripods and similar articles. *A 18
All goods not specified elsewhere. *A
9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials  (including articles obtained by moulding) *A 28
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 *A 28
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 *A 28
9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks 28
9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof *A 28
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations *A 28
9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners *A 28
9618 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing. *A 28
97 97 Works of art, collectors’ piece and antiques *A
All goods:- *A
9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than handpainted or handdecorated manufactured articles; collages and similar decorative plaques. *A 12
9702 Original engravings, prints and lithographs. *A 12
9703 Original sculptures and statuary, in any material. *A 12
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. *A 12
9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. *A 12
9706 Antiques of an age exceeding one hundred years.] *A 12
98 98 Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores *A
9803 Passenger baggage *A Nil
9804 Specified Drugs and medicines

[i.e. List, 1 of notification No.12/2012-Central Excise, dated 17.03.2012 and List 3, 4 of notification No.12/2012-Customs, dated 17.03.2012]  intended for personal use. *A

5
9804 Other Drugs and medicines intended for personal use. *A 12
All goods:- *A
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 ods 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. *A

18
9802 Laboratory chemicals *A 18
9804 All dutiable articles intended for personal use *A 28
Any Chapter Puja samagri *B

namely,-

(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit,

(v) Vibhuti sold by religious institutions,

(vi) Unbranded honey [proposed GST Nil]

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandan tika

0
Puja samagri namely,- *B

(i) lobhan,

(ii) mishri,

(iii) batasha

(iv) bura

5
Any Chapter

[Supplies to Canteen Stores Department (CSD)]

(i)        50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].

(ii)      Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer.

Note: *A

The rate structure for the following commodities is yet to be decided:

1.       Biri wrapper leaves (tendu patta) – Ch. 14

2.       Biscuits – Ch.19

3.       Biris – Ch. 24

4.       Textiles – Ch. 50 to 63

5.       Footwear – Ch. 64

6.       Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin – Ch. 71

7.       Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry and parts thereof [8432, 8433, 8436 and 8437]

 

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