TMI BlogIGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.X X X X Extracts X X X X X X X X Extracts X X X X ..... le VII ] appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on inter-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 5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 128 [1. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] 473 [ , pre-packaged and labelled ] 129 [2. 419 [ 0303, 0304, 0305, 0306, 0307, 0308, 0309 ] All goods [other than fresh or chilled] 473 [ , pre-packaged and labelled ] ] 130 [ 3. ******* 4. ******* 5. ******* 6. ******* ] 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 420 [ Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweeteni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 478 [ pre-packaged and labelled ]] 27. 0801 134 [ Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. 101 [0802, 0813] Dried chestnuts (singhada), whether or not shelled or peeled 40 [29A 0802 Walnuts, whether or not shelled] 30. 08 Dried makhana, whether or not shelled or peeled 479 [ , pre-packaged and labelled ] 102 [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 367 [ 33A *** * ] 34. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 35. 0901 6 [Coffee roasted, whether or n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality 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 136 [*****] 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 398 [ 71A. 1209 Tamarind seeds meant for any use other than sowing ] 137 [72. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ] 73. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 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, 139 [*****] 481 [ 91A 1701 or 1702 533 [ 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. 18 [1702 or 1704] 19 [ 140 [ Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa]] 546 [ 92A. 1703 Molasses ] 93. 1801 Cocoa beans whole or broken, raw or roasted 94. 1802 Cocoa shells, husks, skins and other cocoa waste 95. 1803 Cocoa paste whether or not de-fatted 96. 1901 20 00 Mix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not ground or in the form of pellets, resulting from the extraction of ground-nut oil 44 [***] 107. 2306 423 [ 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 537 [ 108A. 2309 Fish soluble paste ] 109. 2401 Tobacco leaves 110. 2502 Unroasted iron pyrites. 141 [ 111. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur] 112. 2504 Natural graphite. 113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 115. 2507 Kaolin and other kaolinic clays, whether or not calcined. 116. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 117. 2509 Chalk. 118. 2510 Natural calcium phosphates, natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us 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 132 [ (calculated on dry weight) ] 136. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 137. 2530 Mineral substances not elsewhere specified or included. 399 [ 138. ** ** ] 399 [ 139. ** ** ] 399 [ 140. ** ** ] 399 [ 141. ** ** ] 399 [ 142. ** ** ] 399 [ 143. ** ** ] 399 [ 144. ** ** ] 399 [ 145. ** ** ] 399 [ 146. ** ** ] 399 [ 147. ** ** ] 399 [ 148. ** ** ] 149. 2611 Tungsten ores and concentrates. 150. 2612 Uranium or thorium ores and concentrates. 151. 2613 Molybdenum ores and concentrates. 152. 2614 Titanium ores and concentrates. 153. 2615 Niobium, tantalum, vanadium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvedic, 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] 485 [ 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 fertilisers or organic fertilisers 486 [ , pre-packaged and labelled. ] 1 [182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 Natural cork, raw or simply prepared ] 47 [ 330 [ 198AA ] 4601,4602 259 [Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]] 102 [198B 4707 Recovered waste or scrap of paper or paperboard] 199. 4801 Newsprint, in rolls or sheets 200. 4823 48 [Kites, Paper mache articles] 201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 104 [***] 202. 5004 to 5006 Silk yarn 203. 5007 Woven fabrics of silk or of silk waste 204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 205. 5105 Wool and fine or coarse animal hair, carded or combed 206. 5106 to 5110 Yarn of wool or of animal hair 207. 5111 to 5113 Woven fabrics of wool or of animal hair 208. 5201 to 5203 Cotton and Cotton waste 209. 5204 Cotton sewing thread, whether or not put up for retail sale 210. 5205 to 5207 Cotton yarn [other than khadi yarn] 211. 5208 to 5212 Woven fabrics of cotton 212. 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 213. 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 232. ** ** ] 489 [ 233. ** ** ] 402 [ 234. ** ** ] 489 [ 234A. ** ** ] 363 [ 234B 8504 Charger or charging station for Electrically operated vehicles ] 489 [ 234C. ** ** ] 235. 371 [ *** * ] 236. 371 [ *** * ] 237. 371 [ *** * ] 238. 371 [ *** * ] 239. 371 [ *** * ] 240. 371 [ *** * ] 241. 371 [ *** * ] 242. 371 [ *** * ] 364 [ 242A 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, Electrically operated vehicles means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. ] 243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 337 [ 243A 8714 20 Parts and accessories of carriage for disabled persons ] 257 [ 336 [ 243B ] 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads] 427 [ 244 8802 or 8806 Other aircraft (for example, helicopters, aeropl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 261. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 262. 9705 Numismatic coins 263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. 54 [263A Any chapter Rosaries, prayer beads or Hawan samagri] 102 [264 Any chapter 290 [ Biomass briquettes or solid bio fuel pellets ] ] List 1 [See S.No.180 of the Schedule I] (1) Amikacin (2) Amphotericin-B (3) Amrinone (4) Aprotinin (5) Baclofen (6) Bleomycin (7) Busulphan (8) BCG vaccine, Iopromide, Iotrolan (9) Chlorambucil (10) Chorionic Gonadotrophin (11) Clindamycin (12) Cyclophosphamide (13) Dactinomycin (14) Daunorubicin (15) Desferrioxamine (16) Dimercaprol (17) Disopyramide phosphate (18) Dopamine (19) Eptifibatide (20) Glucagon (21) Hydroxyurea (22) Isoprenaline (23) Isoflurane (24) Lactulose (25) Lomustine (26) Latanoprost (27) Melphalan (28) Mesna (29) Methotrexate (30) MMR (Measles, mumps and rubella) vaccine (31) Mustin Hydrochloride (32) Pancuronium Bromide (33) Praziquantel (34) Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Polysaccharide Vaccine (119) Temsirolimus Concentrate for infusion for injection (120) Natalizumab (121) Octreotide (122) Somatropin (123) Aurothiomalate Sodium (124) Asparaginase (125) Agglutinating Sera (126) Anti-Diphtheria Normal Human Immunoglobulin (127) Anti-human lymophocyte immunoglobulin IV (128) Anti-human thymocyte immunoglobulin IV (129) Anti-Pertussis Normal Human Immunoglobulin (130) Anti-Plague serum (131) Anti-Pseudomonas Normal Human Immunoglobulin (132) Basiliximab (133) Beractant Intra-tracheal Suspension (134) Blood group sera (135) Botulinum Toxin Type A (136) Burn therapy dressing soaked in gel (137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders (138) Bovine Albumin (139) Bretyleum Tossylate (140) Calcium Disodium Edetate (141) Carmustine (142) Cesium Tubes (143) Calcium folinate (144) Cholestyramine (145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate) (146) Cobalt-60 (147) Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific Desensitizing Vaccine (212) Sterile Absorbable Haemostat for control of surgical vessel bleeding (213) Strontium SR-89 Chloride (214) Suxamethonium Chloride (215) Selenium-75 (216) Teicoplanin (217) Tetrofosmin (218) Ticarcillin (219) Tranexamic Acid (220) Tocainide (221) Tri-iodothyronine (222) Triethylene Tetramine (223) Thrombokinase (224) Teniposide (225) Trans-1-diamino cyclohexane Oxalatoplatinum (226) Ticarcillin Disodium and Potassium Clavulanate combination (227) Vindesin Sulphate (228) X-ray diagnostic agents, the following:- (a) Propylidone (b) Ethyliodophenylundecylate (c) Iodipammide methyl glucamine (d) Lipidollutra fluid (e) Patentblue (f) Zalcitabine (229) Zoledronic Acid (230) Anti-Haemophilic Factors Concentrate (VIII and IX) 397 [ (231). Diethylcarbamazine ] 403 [ (232) Pembrolizumab (Keytruda) ] 564 [ (233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab ] List 2 [See S.No.181 of the Schedule I] (1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clo- fazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atro- pine (15) Homatr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Schedule II 12% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 01012100, 010129 Live horses 146 [ 2. ***** ***** 3. ***** ***** 4. ***** ***** 5. ***** ***** 6. ***** ***** 7. ***** ***** 8. ***** ***** 9. ***** ***** 10. ***** ***** ] 147 [ 11. 0402 91 10, 0402 99 20 Condensed milk ] 12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 13. 0406 Cheese 14. 0801 Brazil nuts, dried, whether or not shelled or peeled 23 [ 148 [*****]] 15. 0802 430 [ Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] ] 16. 0804 106 [Dates (soft or hard), figs, pineapples, avocados, guavas 492 [ , mangoes (other than mangoes sliced, dried) ] and mangosteens, dried] 10 [16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.] 17. 0813 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attract 5% or nil GST) 257 [32AA 1704 Sugar boiled confectionery] 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ] 565 [ 32C 1905 90 30 Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) ] 33. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 34. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 35. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 36. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 37. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac or crystallised) 39. 2007 Jams, fruit jellies, marmalades, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gibberellic acid 60. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 Latex Rubber Thread 84. 4014 Nipples of feeding bottles 85. 4015 Surgical rubber gloves or medical examination rubber gloves 61 [85A 4016 Rubber bands] 497 [ 85B 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 85C 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 85D 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 85E 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 85F 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour ] 154 [ 86. ***** ***** 87. ***** *** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 338 [ 101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 101B 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 101C 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork ] 339 [ * **** * ] 265 [***] 266 [***] 105. 4701 Mechanical wood pulp 106. 4702 Chemical wood pulp, dissolving grades 107. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 108. 4704 Chemical wood pulp, sulphite, other than dissolving grades 109. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 110. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 109 [***] 112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, coated, covered or laminated 136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 137. 5605 540 [ Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance ] 138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 132 [[ other than jute twine, coir cordage or ropes ]] 156 [ 140. ***** ******] 141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 132 [ [other than products of coir] ] 142. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls assembled with padding by stitching or otherwise, other than embroidery of heading 5810 158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 159. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 162. 5905 Textile wall coverings 163. 5906 Rubberised textile fabrics, other than those of heading 5902 164. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 166. 5909 Textile hose piping an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lime bricks 68 [or Stone inlay work] 69 [176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone.] 469 [ 176B 6815 500 [ Fly ash bricks; Fly ash aggregates; Fly ash blocks ] 176C 6901 00 10 Bricks of fossil meals or similar siliceous earths 176D 6904 10 00 Building bricks 176E 6905 10 00 Earthen or roofing tiles ] 343 [* **** * ] 70 [177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles] 178. 7015 10 Glasses for corrective spectacles and flint buttons 179. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 180. 7310 or 7326 531 [ Mathematical boxes, geometry boxes and colour boxes ] 554 [ 180A 7310, 7323, 7612, or 7615 Milk cans ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28 th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. ] 373 [ 201A *** * ] 393 [ 202. ** ** ] 393 [ 203. ** ** ] 204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 504 [ 205. ** ** ] 409 [ 205A. ** ** ] 409 [ 205B. ** ** ] 409 [ 205C. ** ** ] 409 [ 205D. ** ** ] 409 [ 205E. ** ** ] 409 [ 205F. ** ** ] 409 [ 205G. ** ** ] 409 [ 205H. ** ** ] 206. 365 [** **] 297 [ 206A 87 Fuel Cell Motor Vehicles ] 207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 132 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 230. 9506 Sports goods other than articles and equipments for general physical exercise 231. 9507 Fishing rods, 163 [*****] and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy birds (other than those of 27 [heading 9208 or 9705]) and similar hunting or shooting requisites 74 [231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)] 298 [ 231B 9607 Slide fasteners ] 375 [ and parts thereof ] 410 [ 232. ** ** ] 233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor s chalk 234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 235. 299 [ 9619 00 30, 9619 00 40, or 9619 00 90 All goods ] 236. 9701 442 [ Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares 548 [ of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ] ] ] 168 [ 14. ***** ******] 15. 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] 16. 169 [ 1905 Pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, 541 [ toasted bread and similar toasted products, 566 [ un-fried or un-cooked snack pellets, by whatever name calle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 Cobalt ores and concentrates 26J 2606 Aluminium ores and concentrates 26K 2607 Lead ores and concentrates 26L 2608 Zinc ores and concentrates 26M 2609 Tin ores and concentrates 26N 2610 Chromium ores and concentrates ] 172 [ 27. ****** *******] 28. 2619 542 [ Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag ] 29. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 30. 2621 173 [ Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] ] 132 [ 30A 2706 505 [ Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars ]] 31. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene 32. 2708 Pitch and pitch coke, obtained from coal tar or from other m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) 47. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 48. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 49. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 50. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 51. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminopho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] 132 [ 57A 3303 Perfumes and toilet waters ] 58. 178 [ 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta ] 59. 179 [ 3305 269 [Preparations for use on the hair [except Mehendi pate in Cones]] 60. 180 [ 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] ] 132 [ 60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culated on the dry matter), albuminates and other albumin derivatives 66. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 67. 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 68. 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 69. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 70. 3507 Enzymes, prepared enzymes 71. 3601 Propellant powders 132 [71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosives ] 72. 3603 445 [ Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators ] 132 [ 72A 3604 Fireworks, signalling flares, rain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 257 [[other than bio-pesticides mentioned against S. No. 78A of schedule -II]] 88. 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 89. 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 132 [ 89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils ] 90. 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ample, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 101. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 412 [ 101A 3915 Waste, Parings and Scrap, of Plastics. ] 114 [***] 103. 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 104. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics 132 [ 104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics ] 105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 107. 3921 Other plates, sheets, film, foil and strip, of plastics 132 [ 107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves, female (diaphragms), such as cervical caps] 123. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 77 [123A 183 [ 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] ] 132 [123B 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 123C 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material ] 124. 4202 184 [ Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od panels, assembled flooring panels, shingles and shakes 257 [[other than bamboo wood building joinery]] 137G 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware ] 138. 44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between 139. 44 or any Chapter Bamboo flooring tiles 140. 78 [***] 141. 4501 Waste cork; crushed, granulated or ground cork 346 [* **** * **** * **** * ] 145. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 146. 4806 [Except 4806 20 00, 4806 40 10] Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) 147. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, 79 [Braille paper, kites, Paper mache articles]] 414 [ 157A. 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. 157B. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips) 508 [ ; Cheques, loose or in book form ] . 157C. 4908 Transfers (decalcomanias). 157D. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 157E. 4910 Calendars of any kind, printed, including calendar blocks. 157F. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overs, hat foundations, hat frames, peaks and chinstraps, for headgear 102 [177A 188 [ 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit ] ] 132 [177B 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 177D 6801 Setts, curbstones and flagstones, of natural stone (except slate) 177E 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 304 [ except the items covered in Sl. No. 123 in Schedule I ] 177F 6803 Wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fibres and articles of peat), not elsewhere specified or included 509 [ [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks] ] 182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths ] 183. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 184. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 132 [184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods ] 185. 6906 190 [ Ceramic pipes, conduits, guttering and pipe fittings ] 132 [ 185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms ] 193. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 194. 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 195. 7019 448 [ Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) ] 132 [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 223. 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 224. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 558 [ ; 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 use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hickness exceeding 31 [0.15 mm] 248. 7410 Copper foils 249. 7411 Copper tubes and pipes 250. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 251. 7413 Stranded wires and cables 252. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 132 [252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils] ] 253. 194 [ 7419 305 [ 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 195 [ Unwrought Aluminium ] 263. 7602 Aluminium waste and scrap 264. 7603 Alumin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m), rhenium and thallium, and articles thereof, including waste and scrap 292. 8113 Cermets and articles thereof, including waste and scrap 293. 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 294. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 295. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 296. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 297. 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 298. 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 307. 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 132 [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 102 [308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP] 102 [308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 ] 320. 200 [ 450 [ 8419 [other than 8419 12] ] Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]] 321. 8420 307 [ 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, 32 [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 contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils ] 331. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 332. 8440 Book-binding machinery, including book-sewing machines 333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 335. 8443 203 [ 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 350. 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 351. 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included 352. 8462 452 [ 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-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing glass or glassware 132 [364A 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines ] 365. 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 132 [365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter ] 366. 8479 205 [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 102 [369A 8483 347 [ 467B [ Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoving appliances, with self-contained electric motor ] 376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 ] 377. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 378. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 310 [ 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, curl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than those of heading 8608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530] 385. 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 386. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 387. 8534 00 00 Printed Circuits 388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 132 [388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors foroptical fibres, optical fibre bundles or cables ] 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motives powered from an external source of electricity or by electric accumulators. 398B 8602 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof. 398C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 398D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles). 398E 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604). 398F 8606 Railway or tramway goods vans and wagons, not self-propelled. 398G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. 398H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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] 214 [410. *** ***] 411. 9004 215 [Spectacles [other than corrective]; goggles including those for correcting vision ] 132 [411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D 9008 Image proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xample, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 417. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 418. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 419. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 420. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations 421. 9031 Measuring or checking instruments, appliances and machines, not specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds] 430. 9301 Military weapons other than revolvers, pistols 431. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 432. 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 433. 9305 Parts and accessories of articles of headings 9301 to 9304 434. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 435. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres ] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin] 442. 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 443. 9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] 444. 9604 00 00 Hand sieves and hand riddles 445. 9605 Travel sets for personal toilet, sewing or shoe or clothes cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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 38 [452A 4011 70 00 Tyre for tractors 452B 4013 90 49 Tube for tractor tyres 452C 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 452D 8413 81 90 Hydraulic Pumps for Tractors 452E 8708 10 10 Bumpers and parts thereof for tractors 452F 8708 30 00 Brakes assembly and its parts thereof for tractors 452G 8708 40 00 Gear boxes and parts thereof for tractors 452H 8708 50 00 Transaxles and its parts thereof for tractors 452I 8708 70 00 Road wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15. 2403 Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [including biris] 464 [ 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 ] 226 [16. *** ***] 227 [17. *** ***] 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 228 [19. *** ***] 317 [ * *** ** ] 317 [ * *** ** ] 317 [ * *** ** ] 229 [23. *** ***] 317 [ * *** ** ] 230 [ 25. *** *** 26. *** *** 27. *** *** 28. *** *** 29. *** *** 30. *** *** 31. *** *** 32. *** *** 33. *** ***] 123 [***] 231 [35. *** *** 36. *** *** 37. *** *** 38. *** *** 39. *** *** 40. *** *** 41. *** *** 42. *** *** 43. *** *** 44. *** *** 45. *** ***] 46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 132A [rear tractor tyres; and of a kind used on aircraft] 354 [* *** * ] 232 [48. *** *** 49. ** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 243 [144. *** *** 145. *** *** ] 322 [ * *** ** ] 244 [ 147. *** *** 148. *** *** 149. *** *** 150. *** *** ] 357 [* *** * ] 246 [152. *** *** 153. *** *** ] 154. 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus 323 [ other than computer monitors not exceeding 358 [ 32 inches ] , set top box for television and Television set (including LCD and LED television) of screen size not exceeding 358 [ 32 inches ]] 247 [155. *** *** 156. *** *** 157. *** *** 158. *** *** 159. *** *** 160. *** *** 161. *** *** 162. *** *** 163. *** *** ] 16 [163A 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc] 164. 8702 273 [Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]] 165. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strung for convenience of transport 274 [***] 381 [ 3. *** * ] 382 [ 4. *** * ] 5. 7105 Dust and powder of natural or synthetic precious or semi-precious stones 6. 7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 7. 7107 Base metals clad with silver, not further worked than semi-manufactured 8. 7108 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form 9. 7109 Base metals or silver, clad with gold, not further worked than semimanufactured 10. 7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 11. 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 12. 7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 13. 7113 Articles of jewellery and parts thereof, of precious metal or 255 [of metal clad with precious metal 277 [***]] 14. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not be considered as a supply made within the scope of expression pre-packaged and labelled . ] (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) . (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 545 [ (v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts. ] 2. This notification shall come into force with effect from the 1 st day of July, 2017. 100 [ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers 3. Corrected vide Corrigendum notification dated 30-6-2017 , before it was read as 30 4. Corrected vide Corrigendum notification dated 30-6-2017 , before it was read as other than those 5. Corrected vide Corrigendum notification dated 30-6-2017 , before it was read as goggles and the like, corrective, protective or other 6. Corrected vide Corrigendum notification dated 12-7-2017 , Coffee, whether or not roasted or decaffeinated 7. Corrected vide Corrigendum notification dated 12-7-2017 , New Entry 8. Corrected vide Corrigendum notification dated 12-7-2017 , 2710 19 00 9. Corrected vide Corrigendum notification dated 12-7-2017 , 84 or 85 10. Corrected vide Corrigendum notification dated 12-7-2017 , New Entry 11. Corrected vide Corrigendum notification dated 12-7-2017 , 2202 90 10 , 12. Corrected vide Corrigendum notification dated 12-7-2017 , 2202 90 20 13. Corrected vide Corrigendum notification dated 12-7-2017 , 2202 90 90 14. Corrected vide Corrigendum notification dated 12-7-2017 , 2202 90 30 15. Corrected vide Corrigendum notification dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a registered brand name 40 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 41 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 42 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 43 Omitted vide notification no. 27/2017 IT(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] 44 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , [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] 45 Substituted vide notification no. 27/2017 IT(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 46 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as, 20 [ Agarbatti , lobhan ] 47 Inserted vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-2017 71 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 72 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 73 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 74 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 75 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as, Diabetic foods; [other than Namkeens 76 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before was read as, Plastic Tarpaulin 77 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 78 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as, 140. 4419 Tableware and Kitchenware of wood 79 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as, Braille paper 80 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as of felt 81 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as, 186. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 82 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... worked or simply sawn , cleaved or bruted 98 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as, Diamonds, non-industrial unworked or simply sawn , cleaved or bruted 99 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017 , before it was read as, The phrase registered brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999. 100 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 101 Substituted vide notification no. 35/2017 dated 13-10-2017 , before it was read as, 0802 102 Inserted vide notification no. 35/2017 dated 13-10-2017 103 Substituted vide notification no. 35/2017 dated 13-10-2017 , before it was read as, Kerosene PDS 104 Omitted vide notification no. 35/2017 dated 13-10-2017 49 [201A 4907 Duty Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation no. 35/2017 dated 13-10-2017 , before it was read as, 164. 5508 Sewing thread of manmade staple fibres 120 Omitted vide notification no. 35/2017 dated 13-10-2017 , before it was read as, 165. 5509, 5510, 5511 Yarn of manmade staple fibres 121 Omitted vide notification no. 35/2017 dated 13-10-2017 , before it was read as, 188. 7001 Cullet and other waste and scrap of glass; glass in the mass 122 Substituted vide notification no. 35/2017 dated 13-10-2017 , before it was read as, pans or in similar forms or packings 123 Omitted vide notification no. 35/2017 dated 13-10-2017 , before it was read as, 34. 3407 Modelling pastes, including those put up for children's amusement 124 Substituted vide notification no. 35/2017 dated 13-10-2017 , before it was read as, including waste and scrap 125 Substituted vide notification no. 35/2017 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, travertin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 w.e.f. 15-11-2017 before it was read as:- Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 132. Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 132A. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- and Rear Tractor tyres] 132B. Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 132C. Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 133. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Manioc, arrowroot, salep , Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets 134. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Cashew nuts, whether or not shelled or peeled 135. Omitted Vide Notification No. 43/2017- Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational. 145 Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 52 [259A 9601 Worked corals other than articles of coral] 146. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 2. 0202 Meat of bovine animals, frozen and put up in unit containers 3. 0203 Meat of swine, frozen and put up in unit containers 4. 0204 Meat of sheep or goats, frozen and put up in unit containers 5. 0205 Meat of horses, asses, mules or hinnies , frozen and put up in unit containers 6. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies , frozen and put up in unit containers 7. 0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers 8. 0208 Other meat and edible meat offal, frozen and put up in unit containers 9. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 10. 0209 Pig fat, free of lean me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng combination chamois) leather; patent leather and patent laminated leather; metallised leather 90. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 156. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 140. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 157. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 152. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive ( bolducs ) 158. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 171. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ₹ 1000 per piece 159. Omitted Vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted with chocolate or containing chocolate, papad , bread] 170. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 18. 2103 90 10 Curry paste 19. 2103 90 30 Mayonnaise and salad dressings 20. 2103 90 40 Mixed condiments and mixed seasoning 171. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat , Betel nut product known as Supari , Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 75 [Diabetic foods, Custard powder; [other than batters including idli / dosa batter, Namkeens ], bhujia , mixture, chabena and similar edible 112 [preparations in ready for consumption form, khakhra ]] 172. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 27. 2503 00 10 Sulphur recovered as by-product in refining of crude oil 173. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sterile disposable gloves, Plastic raincoats] 183. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 4016 Rice rubber rolls for paddy de-husking machine] 184. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- School satchels and bags other than of leather or composition leather 185. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 125. 4202 12 10 Toilet cases 126. 4202 22 10 Hand bags and shopping bags, of artificial plastic material 127. 4202 22 20 Hand bags and shopping bags, of cotton 128. 4202 22 30 Hand bags and shopping bags, of jute 129. 4202 22 40 Vanity bags 130. 4202 29 10 Handbags of other materials excluding wicker work or basket work 186. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 29 [Artificial fur other than articles thereof] 187. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Hats and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was read as:- Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods 196. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 7610 [Except 7610 10 00] Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures 197. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Stranded wires and cables 198. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal] 199. Substituted Vide Notification No. 43/2017- Integrated T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Plain shaft bearings 207. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) 208. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 209. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Microphones and stands therefor ; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; 210. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before it was read as:- Kitchen gas lighters 224. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 2. 1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 3. 1804 Cocoa butter, fat and oil 4. 1805 Cocoa powder, not containing added sugar or sweetening matter 5. 1806 Chocolates and other food preparations containing cocoa 6. 1901 90 [other than 1901 10, 1901 20 00] Malt extract; food preparations of flour, groats , meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers wares of heading 1905] 7. 1905 32 Waffles and wafers coated with chocolate or containing chocolate 8. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om (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 washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 32. 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 treatmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astic raincoats]] 232. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), 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 ( 90 [other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine]) 50. 4017 Hard rubber (for example ebonite ) in all forms, 124 [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-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags , insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to- bacco - pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iefs , 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 of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 76. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 lights and the like; multi -cellular or foam glass in blocks, panels, plates, shells or similar forms 99. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 100. 7321 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine 236. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 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], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 237. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), 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 238. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 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], ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , not specified or included elsewhere in this chapter 134. 8479 Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] 241. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 127 [***]; 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) 242. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 or 8530 158. 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for 35 [optical fibres, optical fibre bundles or cables] 159. 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 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; 36 [Optical Fibre Cables]] 162. 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163. 8547 Insulating fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 191. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 192. 9101 Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal 193. 9102 Wrist-watches, pocket-watches and other 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 (movemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carnival or other entertainment articles, including conjuring tricks and novelty jokes 217. 9506 Articles and equipment for general physical exercise, gymnastics, athletics 218. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 252. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 220. 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 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 [ 96 [other than flints, wicks or Kitchen gas ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 266. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 104. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 267. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 65 [Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806] 268. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, groundnut sweets and gajak 269. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, Preparations for use on the hair] 270. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 99. 3826 Biodiesel and mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 25-01-2018, before it was read as, 98 [Diamonds, industrial or non-industrial, unworked or simply sawn , cleaved or bruted , including unsorted diamonds] 280. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 281. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 282. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 283. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 123. 2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine ] 284. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 285. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 286. Substituted vide Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-07-2018 302. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 303. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 304. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 305. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as Other articles of copper] 306. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 307. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 308. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 309. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 310. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 311. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 312. Inser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, other than vacuum cleaners of heading 8508 132B [other than wet grinder consisting of stone as a grinder] 142. 8510 Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor 322. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 146. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro - thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 323. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 94 [ other than computer monitors not exceeding 20 inches] 132C [and set top box for television] 324. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 167. 8705 Special purpose motor vehicles, other than those principally designed for the transport of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 63 [other than 6309] 333. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Footwear having a retail sale price not exceeding ₹ 289 [1000] per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 334. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 132 [225A 6815 Fly ash bricks or fly ash aggregate wth 90 percent or more fly ash content] 335. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 336. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 243A 337. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 338. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 339. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 102. 4501 Natural cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 01-01-2019 before it was read as 47. 4012 Retreaded or used tyres and flaps 355. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 135. 8483 241 [Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)] 356 Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 357. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 151. 8525 245 [Digital cameras and video camera recorders [other than CCTV ]] 358. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 20 inches 68 cm 359. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read 174. 8714 Parts and accessories of vehicles of headings 8711 and 8713 360. Omitted vide Notification No. 25/2018-Integrated Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40. 8606 Railway or tramway goods vans and wagons, not self-propelled 241. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies , bissel - bogies , axles and wheels, and parts thereof 242. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro -mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 372. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 373. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 132 [201A 8509 Wet grinder consisting of stone as a grinder] 374. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 375. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 376. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 377. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 378. Substituted vide Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-01-2020 before it was read as 372 [80AA 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods] 341 [171A 6305 32 00 Flexible intermediate bulk containers] 388. Inserted vide Notification No.26/2019-Integrated Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020 389. Omitted vide Notification No. 1/2020-Integrated Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as 242. - Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) Lottery run by State Governments means a lottery not allowed to be sold in any state other than the organising state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]] 396. Substituted vide Notification No. 01/2021 Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as 4016 or 9503 397. Inserted vide Notification No. 01/2021 Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 398. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 399. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 138. 26 [other than 2619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 139. 2601 Iron ores and concentrates, including roasted iron pyrites 140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 127. 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 128. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 64 [similar documents of title [other than Duty Credit Scrips ]] 129. 4908 Transfers ( decalcomanias ) 130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 131. 4910 Calendars of any kind, printed, including calendar blocks 132. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as Fountain pens, stylograph pens 34 [***] 417. Omitted vide NOTIFICATION NO. 13/2021-Integrated Tax (Rate) dated 27-10-2021 before it was read as 132 [243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software] 418. Omitted vide NOTIFICATION NO. 13/2021-Integrated Tax (Rate) dated 27-10-2021 before it was read as in respect of Information Technology software 419. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 0303, 0304, 0305, 0306, 0307, 0308 420. Substituted vide Notification No. 18/2021-Integrated 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 421. Substituted vide Notification No. 18/2021-Integrated 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 inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 432. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 433. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 434. Substituted vide Notification No. 18/2021-Integrated 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 435. Substituted vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ores and concentrates. 26F 2604 Nickel ores and concentrates. 26G 2605 Cobalt ores and concentrates. 26H 2606 Aluminium ores and concentrates. 26I 2607 Lead ores and concentrates. 26J 2608 Zinc ores and concentrates. 26K 2609 Tin ores and concentrates. 26L 2610 Chromium ores and concentrates. ] 444. Omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 41. 30 Nicotine polacrilex gum 445. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 446. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 447. Substituted vide Notification No. 18/2021-Integrated 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 448. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as Glass fibres (including glass wool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .f. 01-01-2022 before it was read as Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals 458. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 8548 459. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 460. Substituted vide Notification No. 18/2021-Integrated 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 461. Substituted vide Notification No. 18/2021-Integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclusive)' vide Section 120 of the Finance Act, 2022 ( subject to the conditions that, No refund shall be made of all such tax which has been collected) 467B. Retrospective Effect: 'integrated tax at the rate of twelve per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive)' vide Section 135 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected) 468. Omitted vide NOTIFICATION No. 01/2022-Integrated 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 469. Inserted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 470. Omitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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 479. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 132 [ 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] 480. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 39 [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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour ] 488. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, put up in unit container and bearing a brand name 489. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 230. 84 Pawan Chakki that is Air Based Atta Chakki 232. 426[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 102[234A 84 or 85 144[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] 370[234C 8509 Wet grinder consisting of stone as grinder] 490. Inserted vide Notification No. 6/2022-Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07-2022 before it was read as, 187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 188. 8214 Paper knives, Pencil sharpeners and blades therefor 189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware 192. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 193. 8414 20 10 Bicycle pumps 502. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 502a. Omitted vide Notification No. 6/2022-Intergrated 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 503. Substituted vide Notification No. 6/2022-Intergrated 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 132 [;parts [8433 90 00]] 504. Omitted vide Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-07-2022 w.e.f. 18-07-2022 516. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 517. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 518. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 519. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, [other than wet grinder consisting of stone as a grinder] 520. Omitted vide Notification No. 6/2022-Intergrated 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] 521. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 522. Substituted vide Notification No. 6/2022-Intergrated 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 523. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake] 530. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, Fruit pulp or fruit juice based drinks 531. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 532. Substituted vide NOTIFICATION NO. 12/2022-Integrated 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 300 [ [other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] ] 533. Substituted vide NOTIFICATION NO. 03/2023- Integrated 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 534. Inserted vide NOTIFICATION NO. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 535. Inserted vide NOTIFICATION NO. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide NOTIFICATION NO. 01/2024-Integrated Tax (Rate) dated 03-01-2024 w.e.f. 04-01-2024 before it was read as, 2711 12 00 2711 13 00, 2711 19 00 553. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 554. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 555. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 556. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 557. Substituted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, 413 [ 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. ] 558. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 559. Substituted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, and wood burning stoves of iron or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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