TMI BlogCGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule I - 2.5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 131[0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] 460[, pre-packaged and labelled]] 2. 132[406[0303, 0304, 0305, 0306, 0307, 0308, 0309] All goods [other than fresh or chilled] 460[, pre-packaged and labelled]] 3. 133[***] 4. 133[***] 5. 133[***] 6. 133[***] 7. 0401 Ultra High Temperature (UHT) milk 8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 9. 0403 407[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d labelled] 26. 0714 136[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 465[pre-packaged and labelled]] 27. 0801 137[Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. 104[0802, 0813] Dried chestnuts (singhada), whether or not shelled or peeled 43[29A 0802 Walnuts, whether or not shelled] 30. 08 Dried makhana, whether or not shelled or peeled 466[, pre-packaged and labelled] 105[30A 0804 Mangoes sliced, dried.] 31. 0806 Grapes, dried, and raisins 32. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 33. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 33A 353[*** ] 34. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61. 18[ 0713 ] Guar gum refined split 62. 1109 00 00 Wheat gluten, whether or not dried 63. 12 All goods other than of seed quality 64. 1201 Soya beans, whether or not broken other than of seed quality. 65. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. 66. 1203 Copra 139[***] 67. 1204 Linseed, whether or not broken other than of seed quality. 68. 1205 Rape or colza seeds, whether or not broken other than of seed quality. 69. 1206 Sunflower seeds, whether or not broken other than of seed quality 70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 71. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 384[71A 1209 Tamarind seeds meant for any use other than sowing] 72. 140[1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin] 73. 1211 Plants and parts of plants (including se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t refined, but not chemically modified.] 88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 91. 1701 Beet sugar, cane sugar, 142[***] 468[91A 1701 or 1702 521[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled]] 92. 19[1702 or 1704] 143[Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 105. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 46[***] 106. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 47[***] 107. 2306 410[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake] 108. 2307 Wine lees; argol 525[108A. 2309 Fish soluble paste] 109. 2401 Tobacco leaves 110. 2502 Unroasted iron pyrites. 111. 144[2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur] 112. 2504 Natural graphite. 113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 129. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 130. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 131. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 132. 2524 Asbestos 133. 2525 Mica, including splitting; mica waste. 134. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 135. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 135[calculated on dry weight] 136. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 137. 2530 Mineral substances not elsewhere specified or included. 385[13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... patitis 176. 30 Desferrioxamine injection or deferiprone 177. 30 Cyclosporin 178. 30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 179. 30 Oral re-hydration salts 180. 3[30 or any chapter] Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 181. 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 105[181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia.] 472[181B 3006 Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes] 182. 3101 All goods i.e. animal or vegetable fert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uffalo) or equine animals, without hair on, whether or not split, but not further prepared 196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 474[197A ** **] 474[197B ** **] 474[197C ** **] 474[197D ** **] 474[197E ** **] 198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 316[198A 4501 Natural cork, raw or simply prepared] 50[315[198AA] 4601, 4602 244[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]] 105[198B 4707 Recovered waste or scrap of paper or paperboard.] 199. 4801 Newsprint, in rolls or sheets 200. 4823 51[Kites, Paper mache articles] 201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 201A 107[***] 202. 5004 to 5006 Silk yarn 203. 5007 Woven fabrics of silk or of silk waste 204. 5104 Garneted stock of wool or of fine or coarse animal hair, shod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocheted, of sale value not exceeding ₹ 1000 per piece] 223. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 224. 355[63 [other than 6305 32 00, 6305 33 00, 6309]] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece] 135[224A 246[6309 or 6310] Worn clothing and other worn articles; rags] 453[225 ** **] 320[225A 6602 00 00 Walking-sticks including seat sticks 455[225B ** **] 455[226 ** **] 455[227 ** **] 455[228 ** **] 105[228A 7001 Cullet or other waste or scrap of glass] 229. 7018 Glass beads. 476[230. ** **] 135[230A 8407 10 00, 8411 Aircraft engines] 231. 8413, 8413 91 Hand pumps and parts thereof 476[232. ** **] 476[233. ** **] 388[234. * ** *] 476[234A. ** **] 349[234B 8504 Charger or charging station for Electrically operated vehicles] 476[234C. ** **] 235. 357[*** *] 236. 357[*** *] 237. 357[*** *] 238. 357[*** *] 239. 357[*** *] 240. 357[*** *] 241. 357[*** *] 242. 357[*** *] 350[242A 87 Electrically operated vehicles, including two and three wheeled electric vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 54[257A 9404 Cotton quilts of sale value not exceeding ₹ 1000 per piece] 135[257B 9401 10 00 Aircraft seats] 258. 415[9405] Kerosene pressure lantern 259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 148[259A 382[9503] Toy balloons made of natural rubber latex 259B 9507 Fishing hooks 259C 9601 Worked corals other than articles of coral] 56[260. 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]] 261. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 262. 9705 Numismatic coins 263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d test kit; (83) Blower/mister kit for beating heart surgery; (84) Fluoro Enzyme Immunoassay Diagnostic kits. (85) Tablet Telbivudine (86) Injection Exenatide (87) DTaP-IPV-Hibor PRP-T combined Vaccine (88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) (89) Injection Thyrotropin Alfa (90) Injection Omalizumab. (91) Abatacept (92) Daptomycin (93) Entacevir (94) Fondaparinux Sodium (95) Influenza Vaccine (96) Ixabepilone (97) Lapatinib (98) Pegaptanib Sodium injection (99) Suntinib Malate (100) Tocilizumab (101) Agalsidase Beta (102) Anidulafungin (103) Capsofungin acetate (104) Desflurane USP (105) Heamostatic Matrix with Gelatin and human Thrombin (106) Imiglucerase (107) Maraviroc (108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) (109) Sorafenib tosylate (110) Varenciline tartrate (111) 90 Yttrium (112) Nilotinib (113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection (114) Micafungin sodium for injection (115) Bevacizumab (116) Raltegravir potassium (117) Rotavirus Vaccine (Live Oral Pentavalent) (118) Pneumococcal Polysacch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etil (186) Normal Human plasma (187) Normal Human immunoglobulin (188) Nuclear magnetic resonance contrast agent (189) Normal Human serum Albumin (190) Penicillamine (191) Pentamidine (192) Penicillinase (193) Poliomyelitis vaccine (inactivated and live) (194) Potassium Aminobenzoate (195) Porcine Insulin Zinc Suspension (196) Prednimustine (197) Porcine and Bovine insulin (198) Purified Chick Embryo Cell Rabies Vaccine (199) Pyridostigmine (200) Pneumocystis cariniiI F kits (201) Prostaglandin E1 (PGE1) (202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin) (203) Radioisotope TI 201 (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests (204) Rabies immune globulin of equine origin (205) Sevoflurane (206) Recuronium Bromide (207) Septopal beads and chains (208) Sodium Arsenate (209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones (210) Solution of Nucleotides and Nucliosides (211) Specific Desensitizing Vaccine (212) Sterile Absorbable Haemostat for control of surgical vessel bleeding (213) Strontium SR-89 Chlori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and large-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind (7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement. Schedule II - 6% S. No. Chapter / Heading / Subheading / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516] 27. 1518 420[Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included] 28. 1601 421[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products] 29. 1602 422[Other prepared or preserved meat, meat offal, blood or insects] 30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 135[32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings] 45. 2106 60[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, 154[***] 46. 2106 90 111[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 481[, pre-packaged and labelled] 135[46A 2106 90 91 Diabetic foods] 242[46B 2201 Drinking water packed in 20 litres bottles] 47. 11[2202 99 10] Soya milk drinks 48. 12[2202 99 20] 518[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]] 425[49. ** **] 50. 14[2202 99 30] Beverages containing milk 51. 2515 12 10 Marble and travertine blocks 52. 2516 Granite blocks 53. 28 Anaesthetics 54. 28 Potassium Iodate 55. 28 Steam 56. 246A[28 or 38] Micronutrients, which are covered under 28[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 57. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72. 3306 10 10 Tooth powder 73. 3307 41 00 Odoriferous preparations which operate by burning [other than 63[agarbattis, lobhan, dhoop batti, dhoop, sambhrani]] 74. 29, 30, 29[3301] Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 75. 3406 Candles, tapers and the like 378[75A. 3605 00 10 All goods] 76. 3701 Photographic plates and film for x-ray for medical use 77. 3705 Photographic plates and films, exposed and developed, other than cinematographic film 78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 242[78A 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g-sticks, umbrellas, tool handles or the like 94. 4405 Wood wool; wood flour 95. 4406 Railway or tramway sleepers (cross-ties) of wood 96. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 276[96A 4409 Bamboo flooring] 97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 98. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 99. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 248[99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood] 100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 101. 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 119. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 485[120. ** **] 121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 541[121A 4819 10, 4819 20 Cartons, boxes and cases of, - (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board] 392[122. * ** *] 123. 4820 Exercise book, graph book, & laboratory note book and notebooks 124. 4823 Paper pulp moulded trays 125. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 486[125A 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed] 326[* ***** *] 393[127. * ** *] 393[128. * ** *] 393[129. * ** *] 393[130. * ** *] 393[131. * ** *] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redominates by weight, of Handloom, Cotton Rugs of handloom 277[except the items covered in 219 in Schedule I] 278[* *** *] 148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 149. 5803 Gauze, other than narrow fabrics of heading 5806 150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 152. 160[***] 153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 154. 5808 69[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]] 155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 169. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ 1000 per piece 170. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹ 1000 per piece 171. 161[63[other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] 454[171A1 64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8214 Pencil sharpeners] 488[187. ** **] 488[188. ** **] 488[189. ** **] 74[189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware.] 190. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 191. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 488[192. ** **] 488[193. ** **] 194. 8414 20 20 Other hand pumps 489[194A 8419 12 Solar water heater and system] 490[195 ** **] 280[195A 8420 Hand operated rubber roller 195AA 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers] 242[195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers] 196. 8432 454B[Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 135[; Parts [8432 90]] 197. 8433 454B[Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 491[parts thereof]] 492[198. ** **] 199. 8436 454B[Other agricultural, horticultural, forestry, poultry-keeping or be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . hand carts, rickshaws and the like); animal drawn vehicles 212. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 213. 90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device 214. 9001 Contact lenses; Spectacle lenses 215. 164[9003 Frames and mountings for spectacles, goggles or the like, and parts thereof] 216. 9004 Spectacles, corrective 135[other than goggles for correcting vision] 492[217. ** **] 218. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 219. 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 492[221. ** **] 222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [other than numismatic coins] 240. 9706 Antiques of an age exceeding one hundred years 241. 9804 Other Drugs and medicines intended for personal use 375[242. ** **] 404[243. ** **] Schedule III - 9% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 167[***] 2. 1107 Malt, whether or not roasted 3. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 242[[other than tamarind kernel powder]]. 4. 1404 90 10 Bidi wrapper leaves (tendu) 5. 1404 90 50 Indian katha 6. 1517 10 All goods i.e. Margarine, Linoxyn 7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 8. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 9. 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 10. 168[***] 11. 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offee] 17. 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18. 173[***] 19. 173[***] 20. 173[***] 21. 2104 Soups and broths and preparations therefor; homogenised composite food preparations 22. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 23. 2106 174[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]] 24. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 242[[other than Drinking water packed in 20 litres bottles]] 135[24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]] 362[and caffeinated beverages] 25. 2207 520[Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]] 34. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 35. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 36. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 38. 2715 Bituminous mixtures based on natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes] 285[52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather] 53. 3211 00 00 Prepared driers 54. 3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 105[54A 3213 179[Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]] 61. 184[3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent] 135[61A 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters] 74. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 75. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 76. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 77. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 79. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or plastics.; such as Vulcanizing agents for rubber 135[90A 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 90B 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers] 91. 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 92. 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 94. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 135[94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared de-icing fluids] 95. 3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics] 108. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 363[(except the items covered in Sl. No. 80AA in Schedule II])] 109. 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 110. 3925 Builder's wares of plastics, not elsewhere specified 111. 3926 185[Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] 112. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) 113. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 114. 4004 118[Powders and granules obtained from waste, parings and scrap of rubber (other than h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]] 135[124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons] 125. 188[***] 126. 188[***] 127. 188[***] 128. 188[***] 129. 188[***] 130. 188[***] 131. 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 132. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 135[132A 4303 Articles of apparel, clothing accessories and other articles of furskin] 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pers, in rolls or sheets (other than greaseproof paper, glassine paper) 147. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 148. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 495[****] 149. 4812 Filter blocks, slabs and plates, of paper pulp 150. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 135[150A 4814 Wall paper and similar wall coverings; window transparencies of paper] 151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 152. 4817 [Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or announcements, whether or not illustrated, with or without envelopes or trimmings. 157E. 4910 Calendars of any kind, printed, including calendar blocks. 157F. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.] 158. 119[***] 159. 5402, 5404, 5406 120[All goods other than synthetic filament yarns] 160. 5403, 5405, 5406 121[All goods other than artificial filament yarns.] 161. 5501, 5502 Synthetic or artificial filament tow 162. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 163. 5505 Waste of manmade fibres 242[163A 56012200 Cigarette Filter rods] 374[163B 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods; 163C 6305 32 00 Flexible intermediate bulk container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 288[except the items covered in Sl. No. 123 in Schedule I] 177F 6803 Worked slate and articles of slate or of agglomerated slate] 178. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 179. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 180. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods] 185. 6906 193[Ceramic pipes, conduits, guttering and pipe fittings] 135[185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, hemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 185C 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D 6914 Other ceramic articles] 186. 84[***] 187. 85[***] 188. 124[***] 189. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 135[189A 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189B 7004 Drawn glass and blown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icrosphers not exceeding 1 mm in diameter 195. 7019 435[Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)] 135[195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]] 196. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 197. 7202 Ferro-alloys 198. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 199. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 200. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 201. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 202. 7207 Semi-finished products of iron or non-alloy steel 203. 7208 to 7212 All flat-rolled products of iron or non-alloy steel 204. 7213 to 7215 All bars and rods, of iron or non-alloy steel 205. 7216 Angles, shapes and sections of iron or non-alloy steel 206. 7217 Wire of ir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment 224. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 546[; other than Milk cans made of Iron, or Steel] 225. 7311 Containers for compressed or liquefied gas, of iron or steel 226. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 227. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 228. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 229. 7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 230. 7316 Anchors, grapnels and parts thereof, of iron or steel 231. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and similar articles, of copper 135[252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils] 253. 197[7419 289[Other articles of copper [other than Brass Kerosene Pressure Stove]]] 254. 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 255. 7502 Unwrought nickel 256. 7503 Nickel waste and scrap 257. 7504 Nickel powders and flakes 258. 7505 Nickel bars, rods, profiles and wire 259. 7506 Nickel plates, sheets, strip and foil 260. 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 261. 7508 Other articles of nickel 262. 7601 198[Unwrought Aluminium] 263. 7602 Aluminium waste and scrap 264. 7603 Aluminium powders and flakes 265. 7604 Aluminium bars, rods and profiles 266. 7605 Aluminium wire 267. 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 268. 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 269. 7608 Aluminium tubes and pipes 270. 7609 Aluminium tube ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tters, bolt croppers, perforating punches and similar hand tools 295. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 296. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 297. 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 298. 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 299. 8208 Knives and cutting blades, for machines or for mechanical appliances 300. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 301. 8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 135[307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405] 308. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 105[308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps.] 309. 8401 Nuclear reactors; machinery and apparatus for isotopes separation 310. 8402 Steam or other vapour generating boilers (other than c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]] 321. 8420 291[Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]] 322. 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 323. 8422 20 00, 8422 30 00, 8422 40 00, 35[8422 90] [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 324. 8423 204[Weighing machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 331. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 332. 8440 Book-binding machinery, including book-sewing machines 333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 335. 8443 206[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof] 336. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 337. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 351. 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included 352. 8462 439[Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above] 353. 8463 Other machine-tools for working metal, or cermets, without removing material 354. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 355. 8465 Machine-tools (including machines for nailing, stapling, glueing or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tte, food or beverage machines), including money changing machines] 365. 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 135[365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter] 366. 8479 208[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]] 367. 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 368. 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 369. 8482 Ball bearing, Roller Bearings 105[369A 8483 334[454B[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, includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512] 377. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 378. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 294[378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530] 385. 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 386. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 387. 8534 00 00 Printed Circuits 388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 135[388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rail locomotives powered from an external source of electricity or by electric accumulators. 398B 8602 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof. 398C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 398D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles). 398E 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604). 398F 8606 Railway or tramway goods vans and wagons, not self-propelled. 398G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. 398H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying trainers and parts thereof 509[406A 8807 Parts of goods of heading 8801] 407. 8908 00 00 Vessels and other floating structures for breaking up 408. 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 409. 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 410. 217[***] 411. 9004 218[Spectacles [other than corrective]; goggles including those for correcting vision] 135[411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic cameras and projectors, whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 417. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 418. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 419. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 420. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X̴ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, accordions) 429G 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds] 430. 9301 Military weapons other than revolvers, pistols 431. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 432. 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 433. 9305 Parts and accessories of articles of headings 9301 to 9304 434. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar muniti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 225[Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]] 135[441A 9508 449[Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin] 442. 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 443. 9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than broom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 452. 9802 Laboratory chemicals 41[452A 4011 70 00 Tyre for tractors 452B 4013 90 49 Tube for tractor tyres 452C 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 452D 8413 81 90 Hydraulic Pumps for Tractors 452E 8708 10 10 Bumpers and parts thereof for tractors 452F 8708 30 00 Brakes assembly and its parts thereof for tractors 452G 8708 40 00 Gear boxes and parts thereof for tractors 452H 8708 50 00 Transaxles and its parts thereof for tractors 452I 8708 70 00 Road wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 366[12A. 22029990 Caffeinated Beverages] 403[12B 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.] 13. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 14. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 15. 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences [including biris] 451[15A 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 15B 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion] 16. 227[***] 17. 227[***] 18. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 19. 227[***] 301[** *** *] 301[** *** *] 301[** *** *] 23. 227[***] 301[** *** *] 25. 227[***] &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r than aircraft engines]] 115. 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 116. 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 117. 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], 230[***] 118. 231[***] 119. 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 302[* *** **] 121. 231[***] 122. 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 123. 231[***] 124. 231[***] 125. 231[***] 126. 231[***] 127. 231[***] 128. 231[***] 129. 231[***] 303[* *** **] 131. 231[***] 132. 231[***] 133. 231[***] 134. 231[***] 342[** *** *] 136. 233[***] 137. 233[***] 138. 233[***] 139. 8507 304[El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified parts of tractors] 309[* *** *] 172. 237[***] 173. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 346[174. 8714 Parts and accessories of vehicles of heading 8711] 310[* *** *] 176. 452[8802 or 8806] Aircrafts for personal use 177. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 178. 237[***] 179. 237[***] 180. 237[***] 181. 237[***] 182. 237[***] 183. 237[***] 184. 237[***] 185. 237[***] 186. 237[***] 187. 237[***] 188. 237[***] 189. 237[***] 190. 237[***] 191. 237[***] 192. 237[***] 193. 237[***] 194. 237[***] 195. 237[***] 196. 237[***] 197. 237[***] 198. 237[***] 199. 237[***] 200. 237[***] 201. 237[***] 202. 237[***] 203. 237[***] 204. 237[***] 205. 237[***] 206. 237[***] 207. 237[***] 208. 237[***] 209. 237[* ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etal clad with precious metal 261[***]] 14. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 15. 7115 Other articles of precious metal or of metal clad with precious metal 16. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 17. 7117 262[groundnut sweets and gajakImitation jewellery [other than bangles of lac/shellac]] 18. 7118 Coin Schedule VI - 0.125% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 512[Rough diamonds or simply sawn diamonds, industrial or non-industrial] 2. 7103 369[precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport] 370[2A *** *] 3. 7104 513[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed preciou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.] 105[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 90 30" 15. Corrected vide Corrigendum notification dated 12-7-2017, "2202 90 90" 16. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 17. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, " 1106 10 90 " 18. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, " 1106 10 90 " 19. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as," "1702" " 20. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, "Palmyra sugar" 21. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, "Agarbatti" " 22. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, "saima" 23. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, "gotasitara" 24. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, "glzal" 25. Inserted vide F.No.354/117/2017-TRU - Dated 27-7-2017, 26. Inserted vide F.No.354/117/2017-TRU - Dated 27-7-2017, 27. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was read as, "Dates" 28. Corrected vide F.No.354/117/2017-TR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, "other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake" 49 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, "21[Agarbatti, lobhan]" 50 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 51 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, "kites" 52 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 53 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 54 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 55 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 56 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, "260. 9603 10 00 Broomsticks" 57 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 58 Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, "walnuts," 59 Substituted vide notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s read as, 140. 4419 Tableware and Kitchenware of wood 82 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, "Braille paper" 83 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as "of felt" 84 Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, 186. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 85 Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, 187. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 86 Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, 304. 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal 87 Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, "other than fire extinguishers, whether or not charged" 88 Substituted vide notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999." 103 Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017 104 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, "0802" 105 Inserted vide notification no. 34/2017 dated 13-10-2017 106 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, "Kerosene PDS" 107. Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 52[201A 4907 Duty Credit Scrips] 108 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, "5705" 109 chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa vide notification no. 34/2017 dated 13-10-2017, before it was read as, "27[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried" 110 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, "59[dried fruits of Chapter 8 [other than tamarind, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... glass in the mass 125 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, "pans or in similar forms or packings" 126 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, 34. 3407 Modelling pastes, including those put up for children's amusement 127 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, "including waste and scrap" 128 Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, "Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, 94[of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]]" 129 Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets" 137 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Cashew nuts, whether or not shelled or peeled" 138 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 60. 1106 10 10 Guar meal 139 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "other than of seed quality" 140 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 72. 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 141 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 78. 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 10. 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 150 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 151 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, " 26[and desiccated coconuts]" 152 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Yeasts and prepared baking powders" 153 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 44. 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning 154 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Sewing machines" 164 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 215. 9002 Intraocular lens 165 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body" 166 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "fishing hooks" 167 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 1. 0402 91 10, 0402 99 20 Condensed milk 168 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 10. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes 169 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]" 178 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry" 179 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Poster colour] 180 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 55. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 31[(other than Fountain pen ink and Ball pen ink)] 181 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 58. 3304 20 00 Kajal pencil sticks 182 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tially of stone.] 192 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Pre cast Concrete Pipes" 193 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Salt Glazed Stone Ware Pipes" 194 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "LPG stoves" 195 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "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" 196 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]" 206 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]" 207 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Perforating or stapling machines (staplers), pencil sharpening machines" 208 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Machines and mechanical appliances hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without weights [other than electric or electronic balances]" 220 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Other clock parts" 221 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements" 222 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Clock cases, and parts thereof" 223 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Bamboo furniture" 224 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, " 89[Coir mattresses, cotton pillows and mattresses]" 225 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Swimming pools and padding pools" 226 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Kitchen gas lighters]" 227 Omitted vide Notification No. 41/2017 dated 14-11-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28. 3306 [other than 3306 10 10, 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 [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 29. 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 30. 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 31. 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f plastics 45. 3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and 92[plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats]] 227A Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "and Rear Tractor tyres" 228 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 48. 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 49. 4016 [other than 4016 92 00] Other articles of vulcanised rubber other than hard rubber (93[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine]) 50. 4017 Hard rubber (for example ebonite) in all forms, 127[other than waste and scrap]; articles of hard rubber 51. 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 52. 4202 Trunks, suit-cases, vanity-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hair or other textile materials, prepared for use in making wigs or the like 68. 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 69. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 70. 6802 128[All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]] 71. 6803 Worked slate and articles of slate or of agglomerated slate 72. 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 73. 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 74. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 75. 6810 Articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bent, reflecting or non-reflecting layer, but not otherwise worked 91. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 92. 7006 00 00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 93. 7007 Safety glass, consisting of toughened (tempered) or laminated glass 94. 7008 Multiple-walled insulating units of glass 95. 7009 Glass mirrors, whether or not framed, including rear-view mirrors 96. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 97. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 98. 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 229 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Spark-ignition reciprocating or rotary internal combustion piston engine" 230 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" 231 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 118. 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 121. 8419 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, "Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 130[***] gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" 233 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 136. 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 137. 8504 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] 138. 8506 Primary cells and primary batteries 234 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 144. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 160. 8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 161. 8544 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; 39[Optical Fibre Cables]] 162. 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163. 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 172. 8710 Tanks and other armoured fighti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther watches, including stop watches, other than those of heading 9101 194. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 195. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) 196. 9107 Time switches with clock or watch movement or with synchronous motor 197. 9108 Watch movements, complete and assembled 198. 9110 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 199. 9111 Watch cases and parts thereof 200. 9112 Cases for other than clocks, and parts thereof 201. 9113 Watch straps, watch bands and watch bracelets, and parts thereof 202. 9114 Other watch parts 203. 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 204. 9202 Other string musical instruments (for example, guitars, violins, harps) 205. 9205 Wind musical instruments (for example, keyboard pipe organs, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... latin of heading 3503) and articles of unhardened gelatin 221. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks 222. 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof 99[[other than flints, wicks or Kitchen gas lighters]] 225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 226. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 239 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "-" 240 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "of metal clad with precious metal" 241 Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(b) The phrase "registered brand name" means,- (A) a brand registered as on the 15th May 2017 under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was read as, 99. 3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 255. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, 135[236A 7324 Sanitary ware and parts thereof, of iron and steel] 256. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, "205[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]]" 257. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, "Motor vehicles for the transport of ten or more persons, including the driver" 258. Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, 2. 7102 Diamonds, whether or not worked, but not mounted or set [100[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 before it was read as " 245[Corduroy fabrics, velvet fabrics]" 272. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece" 273. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "500" 273. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "500" 274. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "Biomass briquettes." 275. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "242[57B 2809 Fertilizer grade phosphoric acid]" 276. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 277. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 278. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 298. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 299. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "9607 Slide fasteners and parts thereof" 300. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 301. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "20. 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 21. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 22. 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 24. 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 309. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 171. 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 310. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 175. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 311. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 224. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 312 Inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 31-12-2018 w.e.f. 01-01-2019 325 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 102. 4501 Natural cork, raw or simply prepared 326 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 126. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 327 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "171A" 328 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 329 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "Walking-sticks, seat-sticks," 330 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "177. 6815 162[***] and fly ash blocks " 331 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "121A" 332 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 31-12-2018 w.e.f. 01-01-2019 before it was read as "20 inches" "68 cm" 346 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "174. 8714 Parts and accessories of vehicles of headings 8711 and 8713" 347 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "215. 9504 40[Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]]" 348. Inserted vide Notification No. 08/2019- Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 349. Inserted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 350. Inserted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 351. Omitted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 before it was read as "206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles" 352. Inserted vide Notification No. 12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30-09-2019 w.e.f. 01-10-2019 362. Inserted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 363. Inserted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 364. Substituted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase." 365. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "446. 299[9607 20 00 Parts of slide fasteners]" 366. Inserted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 367. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "3. 7103 259[Semi-preciou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Gazette by the organising State, whichever is higher. Explanation 2.- (1) "Lottery run by State Governments" means a lottery not allowed to be sold in any state other than the organising state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010." 376. Substituted vide Notification No. 1/2020-Central Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as "228. 239[Any Chapter] Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) "Lottery authorized by State Governments" means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010" 377. Omitted vide NOTIFICATION No. 03/2020-Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 139. 2601 Iron ores and concentrates, including roasted iron pyrites 140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 141. 2603 Copper ores and concentrates. 142. 2604 Nickel ores and concentrates. 143. 2605 Cobalt ores and concentrates. 144. 2606 Aluminium ores and concentrates. 145. 2607 Lead ores and concentrates. 146. 2608 Zinc ores and concentrates. 147. 2609 Tin ores and concentrates. 148. 2610 Chromium ores and concentrates. 386. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 387. Omitted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "105[187A 3915 Waste, parings or scrap, of plastics.]" 388. Omitted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "234. 9[84, 85 or 94] Following renewable energy devices & parts fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h or without envelopes or trimmings 131. 4910 Calendars of any kind, printed, including calendar blocks 132. 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" 394. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 395. Omitted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "360[205A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 205B 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 205C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 205D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for exampl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was read as "0303, 0304, 0305, 0306, 0307, 0308" 407. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa" 408. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Edible products of animal origin, not elsewhere specified or included" 409. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified." 410. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 48[other than cotton seed oil cake]" 411. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included" 421. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Sausages and similar products, of meat, meat offal or blood; food preparations based on these products" 422. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Other prepared or preserved meat, meat offal or blood" 423. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." 424. Inserted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 425. Omitted vide Notification No. 18/2021- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore it was read as "Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators" 433. Inserted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 434. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like" 435. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)" 436. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]" 437. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter" 447. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like" 448. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive)' vide Section 132 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected) 455. Omitted vide NOTIFICATION NO. 01/2022-Central Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 before it was read as, "225B 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks] 226. 6901 00 10 Bricks of fossil meals or similar siliceous earths 227. 6904 10 00 Building bricks 228. 6905 10 00 Earthen or roofing tiles" 456. Inserted vide NOTIFICATION NO. 01/2022-Central Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 457. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "and" 458. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 459. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 460. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "and put up in unit co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "135[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]" 467. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]" 468. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 469. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 470. Substituted vide Notification No. 6/2022-Central Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta Chakki 232. 413[8419 12] Solar water heater and system 233. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 105[234A 84 or 85 147[E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer] 356[234C 8509 Wet grinder consisting of stone as grinder]" 477. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 478. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Orthopaedic appliances falling under heading No. 90.21 of the First Schedule" 479. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 480. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 193. 8414 20 10 Bicycle pumps" 489. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 490. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "195. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps" 491. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 135[; parts [8433 90 00]" 492. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "198. 8434 Milking machines and dairy machinery 205. 8539 LED lamps 217. 9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 221. 9021 165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad as, "[other than wet grinder consisting of stone as a grinder]" 508. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "[other than Light-Emitting Diode (LED) Light Sources]" 509. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 510. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "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" 511. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)" 512. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "263[All goods]" 513. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "371[Synthetic or reconstructed precious or semipr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd colour boxes, pencil sharpeners" 520. Substituted vide NOTIFICATION NO. 12/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "Ethyl alcohol and other spirits, denatured, of any strength 284[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]" 521. Substituted vide NOTIFICATION NO. 03/2023- Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as, "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled" 522. Inserted vide NOTIFICATION NO. 03/2023- Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 523. Inserted vide NOTIFICATION NO. 03/2023- Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 524. Inserted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 525. Inserted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 526. Inserted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 527. Inserted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 544. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 545. Substituted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, "399[153A. 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]" 546. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 547. Substituted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, "and wood burning stoves of iron or steel" 548. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 549. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 550. Substituted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, "domestic purposes;" 551. Inserted vide Notification No. 02/2024-Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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