TMI BlogUTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... of goods specified in Schedule VII ] appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule I 2.5% S. No. Chapter /Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 131 [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] 460 [ , pre-packaged and labelled ] ] 2. 132 [ 406 [ 0303, 0304, 0305, 0306, 0307, 0308, 0309 ] All goods [other than fresh or chilled] 460 [ , pre-packaged and labelled ] ] 3. 133 [***] 4. 133 [***] 5. 133 [***] 6. 133 [***] 7. 0401 Ultra High Temperature (UHT) milk 8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 9. 0403 407 [ Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 465 [ pre-packaged and labelled ] ] 27. 0801 137 [Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. 104 [0802, 0813] Dried chestnuts (singhada), whether or not shelled or peeled 43 [29A 0802 Walnuts, whether or not shelled] 30. 08 Dried makhana, whether or not shelled or peeled 466 [ , pre-packaged and labelled ] 105 [30A 0804 Mangoes sliced, dried] 31. 0806 Grapes, dried, and raisins 32. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 33. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 353 [ 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 [Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than of seed quality 64. 1201 Soya beans, whether or not broken other than of seed quality. 65. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. 66. 1203 Copra 139 [***] 67. 1204 Linseed, whether or not broken other than of seed quality. 68. 1205 Rape or colza seeds, whether or not broken other than of seed quality. 69. 1206 Sunflower seeds, whether or not broken other than of seed quality 70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 71. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 384 [ 71A. 1209 Tamarind seeds meant for any use other than sowing ] 72. 140 [1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin] 73. 1211 Plants and parts of plants (including 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, crush ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther prepared. 89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 91. 1701 Beet sugar, cane sugar, 142 [***] 468 [ 91A 1701 or 1702 521 [ Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ]] 92. 19 [1702 or 1704] 143 [Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa] 534 [ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 47 [***] 107. 2306 410 [ Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake ] 108. 2307 Wine lees; argol 525 [ 108A. 2309 Fish soluble paste ] 109. 2401 Tobacco leaves 110. 2502 Unroasted iron pyrites. 111. 144 [2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur] 112. 2504 Natural graphite. 113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into 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 ..... stone, of a kind used for the manufacture of lime or cement. 131. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 132. 2524 Asbestos 133. 2525 Mica, including splitting; mica waste. 134. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 135. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 135 [(calculated on dry weight)] 136. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 137. 2530 Mineral substances not elsewhere specified or included. 385 [ 138. ** ** ] 385 [ 139. ** ** ] 385 [ 140. ** ** ] 385 [ 141. ** ** ] 385 [ 142. ** ** ] 385 [ 143. ** ** ] 385 [ 144. ** ** ] 385 [ 145. ** ** ] 385 [ 146. ** ** ] 385 [ 147. ** ** ] 385 [ 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 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia] 472 [ 181B 3006 Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes ] 182. 3101 All goods i.e. animal or vegetable fertilisersor organic fertilisers 473 [ , 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 and potass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al cork, raw or simply prepared ] 50 [ 316 [ 198AA ] 4601, 4602 245 [Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]] 105 [198B 4707 Recovered waste or scrap of paper or paperboard] 199. 4801 Newsprint, in rolls or sheets 200. 4823 51 [Kites, Paper mache articles] 201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 107 [***] 202. 5004 to 5006 Silk yarn 203. 5007 Woven fabrics of silk or of silk waste 204. 5104 Garneted stock of wool or of fine or coarse animal hair, 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 garnete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ** ] 388 [ 234. ** ** ] 476 [ 234A. ** ** ] 349 [ 234B 8504 Charger or charging station for Electrically operated vehicles ] 476 [ 234C. ** ** ] 235. 357 [ *** * ] 236. 357 [ *** * ] 237. 357 [ *** * ] 238. 357 [ *** * ] 239. 357 [ *** * ] 240. 357 [ *** * ] 241. 357 [ *** * ] 242. 357 [ *** * ] 350 [ 242A 87 Electrically operated vehicles, including two and three wheeled electric 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 323 [243A 8714 20 Parts and accessories of carriage for disabled persons ] 243 [ 322 [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] 414 [ 244 8802 or 8806 Other aircraft (for example, helicopters, aeroplanes) except the items cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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. 57 [263A Any Chapter Rosaries, prayer beads or Hawan samagri] 105 [264 Any chapter 276 [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) Protamine (35) Quinidine (36) Sodium Cromo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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) Corticotrophin (148) Cyanamide (149) Diag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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) 383 [ (231). Diethylcarbamazine ] 389 [ (232) Pembrolizumab (Keytruda) ] 552 [ (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) Homatroprn (16) Chloroquine (17) Amodiaquine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 01012100, 010129 Live horses 2. 149 [***] 3. 149 [***] 4. 149 [***] 5. 149 [***] 6. 149 [***] 7. 149 [***] 8. 149 [***] 9. 149 [***] 10. 149 [***] 11. 150 [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 151 [***] 15. 0802 417 [ 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 109 [Dates (soft or hard), figs, pineapples, avocados, guavas 479 [ , 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 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sta, 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] 553 [ 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, fruit or nut pur e and fruit or nut pastes, obtained by cooking, whether or n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. 4015 Surgical rubber gloves or medical examination rubber gloves 64 [85A 4016 Rubber bands] 484 [ 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 ] 86. 157 [***] 87. 157 [***] 88. 157 [***] 89. 158 [4202 22 20 Hand bags and shopping bags, of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorative articles used as tableware and kitchenware] 324 [ 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 ] 325 [ * *** * ] 251 [***] 252 [***] 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 111. 112 [***] 112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 137. 5605 528 [ 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 135 [other than jute twine, coir cordage or ropes] 140. 159 [***] 141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 135 [other than products of coir] 142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up 143. 5702 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tile 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 and similar textile tubing, with or without lining, armour or accessories of other materials 167. 5910 Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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] 456 [ 176B 6815 487 [ 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 tilesEarthen or roofing tiles ] 329 [* *** * ] 73 [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 519 [ Mathematical boxes, geometry boxes and colour boxes ] 542 [ 180A 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium ] 181. 7317 Animal shoe nails 182. 7319 Sewing ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(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. ] 201A 359 [ *** * ] 379 [ 202. ** ** ] 379 [ 203. ** ** ] 204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 492 [ 205. ** ** ] 395 [ 205A. ** ** ] 395 [ 205B. ** ** ] 395 [ 205C. ** ** ] 395 [ 205D. ** ** ] 395 [ 205E. ** ** ] 395 [ 205F. ** ** ] 395 [ 205G. ** ** ] 395 [ 205H. ** ** ] 206. 351 [** ** ] 283 [206 A 87 Fuel Cell Motor Vehicles] 207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 135 [207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and Machines] 230. 9506 Sports goods other than articles and equipments for general physical exercise 231. 9507 Fishing rods, 166 [***], and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy birds (other than those of 30 [9208 or 9705]) and similar hunting or shooting requisites 77 [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)] 284 [231B 9607 Slide fasteners 361 [ and parts thereof] ] 396 [ 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. 285 [9619 00 30, 9619 00 40, or 9619 00 90 All goods] 236. 9701 429 [ Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques ] 237. 9702 Original eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 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 536 [ of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ] ]] 14. 171 [***] 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. 172 [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, 529 [ toasted bread and similar toasted products, 554 [ un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted ]] ] 135 [16A 2101 11,2101 12 00 Extracts, ess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entrates 26N 2610 Chromium ores and concentrates ] 27. 175 [***] 28. 2619 530 [ 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 176 [Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]] 135 [30A 2706 493 [ 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 mineral tars 33. 2710 177 [Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 luminophores, whether or not chemically defined 52. 3207 178 [Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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] 135 [57A 3303 Perfumes and toilet waters] 58. 181 [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. 182 [3305 255 [Preparations for use on the hair [except Mehendi pate in Cones]]] 60. 183 [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]] 135 [60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 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 135 [71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosives] 72. 3603 432 [ Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators ] 135 [72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles] 380 [ 73. ** ** ] 135 [73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 135 [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 compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 135 [90A 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 90B 3814 Organic composite solvents and thinners, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 to 3913, in primary forms 398 [ 101A 3915 Waste, Parings and Scrap, of Plastics. ] 102. 117 [***] 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 135 [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 135 [107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics] 108. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 363 [ (except the items covered in Sl. No. 80AA in Schedule II]) ] 109. 3924 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 186 [4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]] 135 [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 187 [Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]] 135 [124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than glov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eware 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. 81 [***] 141. 4501 Waste cork; crushed, granulated or ground cork 332 [ 142. **** * 143. **** * 144. *** *] 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 sheets 148. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graphical 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) 496 [ ; 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, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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] 290 [except the items covered in Sl. No. 123 in Schedule I] 177F 6803 Worked slate and articles of slate or of agglomerated slate] 178. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipolite 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 135 [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 193 [Ceramic pipes, conduits, guttering and pipe fittings] 135 [185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 185C 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratory, 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 435 [ Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) ] 135 [195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]] 196. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 197. 7202 Ferro-alloys 198. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 199. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 200. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 201. 7206 Iron and non-alloy steel in ingot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ron 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 546 [ ; other than Milk cans made of Iron, or Steel ] 225. 7311 Containers for compressed or liquefied gas, of iron or steel 226. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 227. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 228. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 229. 7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 731 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 135 [252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]] 253. 197 [7419 291 [Other articles of copper [other than Brass Kerosene Pressure Stove]] 254. 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 255. 7502 Unwrought nickel 256. 7503 Nickel waste and scrap 257. 7504 Nickel powders and flakes 258. 7505 Nickel bars, rods, profiles and wire 259. 7506 Nickel plates, sheets, strip and foil 260. 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 261. 7508 Other articles of nickel 262. 7601 198 [Unwrought Aluminium] 263. 7602 Aluminium waste and scrap 264. 7603 Aluminium powders and flakes 265. 7604 Aluminium bars, rods and profiles 266. 7605 Aluminium wire 267. 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 268. 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 299. 8208 Knives and cutting blades, for machines or for mechanical appliances 300. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 301. 82 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 135 [307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405] 308. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 105 [308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps] 309. 8401 Nuclear reactors; machinery and apparatus for isotopes separation 310. 8402 Steam or other vapour generating boiler ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 293 [Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]] 322. 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 323. 8422 20 00, 8422 30 00, 8422 40 00, 35 [8422 90] [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 324. 8423 204 [Weighing machinery (excluding balances of a sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or finishing paper or paperboard 332. 8440 Book-binding machinery, including book-sewing machines 333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 335. 8443 206 [Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof] 336. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 337. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 338. 8446 Weaving machines (looms) 339. 8447 Knitting machines, stitch-bonding machines and machines f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rasives 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 439 [ Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above ] 353. 8463 Other machine-tools for working metal, or cermets, without removing material 354. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 355. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 356. 8466 Parts and accessories suitable for use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified or included elsewhere in this Chapter 135 [365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter] 366. 8479 208 [Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]] 367. 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 368. 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 369. 8482 Ball bearing, Roller Bearings 105 [369A 8483 333 [ 454B [ Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) ]] 135 [369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir 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 296 [378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for 550 [ domestic purposes [other than solar cookers]; ] electric heating resistors, other than those of heading 8545] 379. 8517 381 [ All goods ] 380. 8518 212 [Microphones and stands ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including rheostats and potentiometers), other than heating resistors 387. 8534 00 00 Printed Circuits 388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 135 [388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 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] 389. 8538 Parts suitable for use solely or principally with the apparatus of headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 the foregoing. ] 399. 8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 243 [399A 8702 Buses for use in public transport which exclusively run on Bio-fuels] 400. 8703 364 [ Follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than such elements of glass not optically worked 409. 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 410. 217 [***] 411. 9004 218 [Spectacles [other than corrective]; goggles including those for correcting vision] 135 [411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 411F 9011 Compound optical microscopes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or included elsewhere in this Chapter; profile projectors 422. 9032 Automatic regulating or controlling instruments and apparatus 423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 135 [423A 9101 Wrist-watches, pocket-wat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thereof and scabbards and sheaths therefor 555 [ 435A 9401 [other than 9401 10 00 or 9401 20 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles ] 436. 9402 Medical, surgical, dental or v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arved 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 cleaning 365 [ 446. *** * ] 447. 9608 402 [ Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609. ] 448. 9610 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and parts thereof for tractors.] 135 [452P Any Chapter Permanent transfer of Intellectual Property (IP) right 405 [ **** ] ] 348 [ 452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nicotine substitutes and intended for inhalation without combustion ] 16. 227 [***] 17. 227 [***] 18. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 19. 227 [***] 303 [***] 303 [***] 303 [***] 23. 227 [***] 303 [***] 25. 227 [***] 26. 227 [***] 27. 227 [***] 28. 227 [***] 29. 227 [***] 30. 227 [***] 31. 227 [***] 32. 227 [***] 33. 227 [***] 34. 126 [***] 35. 227 [***] 36. 227 [***] 37. 227 [***] 38. 227 [***] 39. 227 [***] 40. 227 [***] 41. 227 [***] 42. 227 [***] 43. 227 [***] 44. 227 [***] 45. 227 [***] 46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 228 [rear tractor tyres; and of a kind used on aircraft] 340 [ * *** * ] 48. 229 [***] 49. 229 [***] 50. 229 [***] 51. 229 [***] 52. 229 [***] 53. 229 [***] 54. 229 [***] 55. 229 [***] 56. 229 [***] 57. 229 [***] 58. 229 [***] 59. 229 [***] 60. 229 [***] 61. 229 [***] 62. 229 [***] 63. 229 [***] 64. 229 [***] 65. 229 [***] 66. 229 [***] 67. 229 [***] 68. 229 [***] 69. 229 [***] 70. 229 [***] 71. 229 [***] 72. 229 [***] 73. 229 [***] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 237 [***] 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 309 [[other than computer monitors not exceeding 344 [ 32 inches], set top box for television and Television set (including LCD and LED television) of screen size not exceeding 344 [ 32 inches ] ]] 155. 238 [***] 156. 238 [***] 157. 238 [***] 158. 238 [***] 159. 238 [***] 160. 238 [***] 161. 238 [***] 162. 238 [***] 163. 238 [***] 16 [163A 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc] 164. 8702 259 [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), including station wagons and racing cars [other than Cars for physically handicapped persons] 166. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 310 [***] 168. 8706 Chassis fitted with engines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 semi-manufactured forms, or in powder form 9. 7109 Base metals or silver, clad with gold, not further worked than semi-manufactured 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 241 [of metal clad with precious metal 263 [***]] 14. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 15. 7115 Other articles of precious metal or of metal clad with precious metal 16. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading, 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. 533 [ (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 1st day of July, 2017. 103 [ 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 name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dated 12-7-2017 , 2202 90 90 16. Corrected vide Corrigendum notification dated 12-7-2017 , New Entry 17. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, 1106 10 90 18. Corrected vide F. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore it was read as, put up in unit container and bearing a registered brand name 43 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 44 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 45 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 46 Omitted vide notification no. 27/2017 UT (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] 47 Omitted vide notification no. 27/2017 UT (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] 48 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as, other than aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake 49 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te) dated 22-9-2017 73 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 74 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 75 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 76 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 77 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 78 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as, Diabetic foods; [other than Namkeens 79 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before was read as, Plastic Tarpaulin 80 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 81 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as, 140. 4419 Tableware and Kitchenware of wood 82 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as, Braille paper 83 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as of felt 84 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as, 186. 6911 Tableware, kitchenware, other household articles and toilet articles, of porc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as, other than Non-Industrial Unworked or simply sawn, cleaved or bruted 101 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 , before it was read as, Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 102 Substituted vide notification no. 27/2017 UT (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. 103 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 104. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 0802 105. Inserted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017 106. Substituted vide Notification no. 34/2017 U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34/2017 UT (Rate) dated 13-10-2017, before it was read as, All synthetic filament yarn such as nylon, polyester, acrylic, etc. 121. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, All artificial filament yarn such as viscose rayon, Cuprammonium, etc. 122. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 164. 5508 Sewing thread of manmade staple fibres 123. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 165. 5509, 5510, 5511 Yarn of manmade staple fibres 124. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 188. 7001 Cullet and other waste and scrap of glass; glass in the mass 125. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, pans or in similar forms or packings 126. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 34. 3407 Modelling pastes, including those put up for children's amusement 127. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, including waste and scrap 128. Substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 134. Substituted vide Notification No. 41/2017 dated 14-11-2017, 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. 135. Inserted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017 136. Substituted vide Notification No. 41/2017 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 137. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Cashew nuts, whether or not shelled or peeled 138. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 60. 1106 10 10 Guar meal 139. Omitted vide Notification No. 41/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 150. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 151. Omitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 41/2017 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) 161. Substituted vide Notification No. 41/2017 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 162. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Fly ash bricks 163. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Sewing machines 164. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 215. 9002 Intraocular lens 165. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 166. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was read as, 27. 2503 00 10 Sulphur recovered as by-product in refining of crude oil 176. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 177. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 178. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry 179. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed or trimmed; hair-nets of any material, whether or not lined or trimmed 191. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 105 [177A 6802 All goods other than:- (i) all goods of marble and granite; (ii)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] 192. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Pre cast Concrete Pipes 193. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Salt Glazed Stone Ware Pipes 194. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, LPG stoves 195. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system 196. Substituted vide No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was read as, Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] 205. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [ 87 [other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]] 206. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 218. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Spectacles [other than corrective]; 5 [***] 219. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 220. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Other clock parts 221. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements 222. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Clock cases, and parts thereof 223. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Bamboo furniture 224. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 89 [Coir m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 27. 3305 [other than 3305 9011, 3305 90 19] All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28. 3306 [other than 3306 10 10, 3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 29. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants 30. 3401 30 Organic surface-active products and preparations for washing the skin, in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 44. 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 45. 3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and 92 [plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats]] 228. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, and Rear Tractor tyres] 229. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 48. 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 49. 4016 [other than 4016 92 00] Other articles of vulcanised rubber other than hard rubber ( 93 [other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine]) 50. 4017 Hard rubber (for example ebonite) in all forms, 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd similar wall coverings; window transparencies of paper 66. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 67. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 68. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 69. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 70. 6802 128 [All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]] 71. 6803 Worked slate and articles of slate or of agglomerated slate 72. 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 73. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, reflecting or non-reflecting layer, but not otherwise worked 90. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 91. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 92. 7006 00 00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 93. 7007 Safety glass, consisting of toughened (tempered) or laminated glass 94. 7008 Multiple-walled insulating units of glass 95. 7009 Glass mirrors, whether or not framed, including rear-view mirrors 96. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 97. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 98. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; gl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han office furniture of heading 9403 113. 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 230. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Spark-ignition reciprocating or rotary internal combustion piston engine 231. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 232. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 118. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 121. 8419 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad as, Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 130 [***]; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 234. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 136. 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 137. 8504 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] 138. 8506 Primary cells and primary batteries 235. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 144. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 145. 8513 Portab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 160. 8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 161. 8544 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; 39 [Optical Fibre Cables]] 162. 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163. 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 172. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 178. 9004 Goggles 179 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) 196. 9107 Time switches with clock or watch movement or with synchronous motor 197. 9108 Watch movements, complete and assembled 198. 9110 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 199. 9111 Watch cases and parts thereof 200. 9112 Cases for other than clocks, and parts thereof 201. 9113 Watch straps, watch bands and watch bracelets, and parts thereof 202. 9114 Other watch parts 203. 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 204. 9202 Other string musical instruments (for example, guitars, violins, harps) 205. 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 206. 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 207. 9207 Musical instruments, the sound of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rette lighters and other lighters, whether or not mechanical or electrical, and parts thereof 99[[other than flints, wicks or Kitchen gas lighters]] 225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 226. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 240. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, - 241. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, of metal clad with precious metal 242. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (b) The phrase registered brand name means,- (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.] 243. Inserted vide Notification No. 6/2018 Dated 25-01-2018 244. Omi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as read as, 205 [Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]] 259. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, Motor vehicles for the transport of ten or more persons, including the driver 260. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, 2. 7102 Diamonds, whether or not worked, but not mounted or set [ 100 [other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]] 261. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] 262. Substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 275. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 500 276. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, Biomass briquettes] 277. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 243 [57B 2809 Fertilizer grade phosphoric acid] 278. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 279. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 280. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 147. 5801 253 [Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806] 281. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 282. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 9607 Slide fasteners and parts thereof 302. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 303. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 20. 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 21. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 22. 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 24. 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 304. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 27-07-2018 before it was read as, 171. 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 312. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 175. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 313. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 224. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 314. Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 23. 0710 Vegetables (uncooked or cooked by steaming or boilin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 171A 327. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 328. Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Walking-sticks, seat-sticks, 329. Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 177. 6815 162 [***] and fly ash blocks 330. Re-numbered vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 121A 331. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 332. Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 142. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 143. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 144. 4504 Agglomerated cork (with or without a binding substance) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read as 215. 9504 40 [Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]] 347 Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 348. Inserted vide Notification No. 08/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 349. Inserted vide Notification No. 12/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 350. Inserted vide Notification No. 12/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 351. Omitted vide Notification No. 12/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 before it was read as 206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 352. Inserted vide Notification No. 12/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 353. Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 44 [33A 0813 Tamarind, dried] 354. Inserted vide Notification No. 14/2019- Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 01-10-2019 364. Substituted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 365. Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 446. 301 [9607 20 00 Parts of slide fasteners] 366. Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 367. Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 3. 7103 261 [Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. 376. Substituted vide Notification No. 1/2020- Union territory Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as 228. 240 [Any Chapter] Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) Lottery authorized by State Governments means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010 377. Omitted vide NOTIFICATION No. 03/2020-Union territory Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as 187. 3605 00 10 Handmade safety matches Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Iron ores and concentrates, including roasted iron pyrites 140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 141. 2603 Copper ores and concentrates. 142. 2604 Nickel ores and concentrates. 143. 2605 Cobalt ores and concentrates. 144. 2606 Aluminium ores and concentrates. 145. 2607 Lead ores and concentrates. 146. 2608 Zinc ores and concentrates. 147. 2609 Tin ores and concentrates. 148. 2610 Chromium ores and concentrates. 386. Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 387. Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 105 [187A 3915 Waste, parings or scrap, of plastics] 388. Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 234. 9 [84, 85 or 94] Following renewable energy devices parts for their manufacture Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 394. Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 395. Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 360 [ 205A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 205B 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 205C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 205D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) 205E 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 408. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as Edible products of animal origin, not elsewhere specified or included 409. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 410. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 48 [***] 411. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 421. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 422. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Other prepared or preserved meat, meat offal or blood 423. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 424. Inserted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 425. Omitted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 49. 13 [2202 99 90] Tender coconut water 62 [put up in unit container and, - (a) b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 434. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 435. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 436. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] 437. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 8419 438. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d elsewhere in this Chapter 447. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 448. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] 449. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected) 455. Omitted vide NOTIFICATION No. 01/2022-Union Territory Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 before it was read as, 225B 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks ] 226. 6901 00 10 Bricks of fossil meals or similar siliceous earths 227. 6904 10 00 Building bricks 228. 6905 10 00 Earthen or roofing tiles 456. Inserted vide NOTIFICATION No. 01/2022-Union Territory Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 457. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, and 458. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 459. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 460. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was read as, 135 [,put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 467. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 42 [put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 468. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 469. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 470. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system 233. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 105[234A 84 or 85 147[E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer] 356[234C 8509 Wet grinder consisting of stone as grinder] 477. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 478. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, (1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule 479. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 480. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 193. 8414 20 10 Bicycle pumps 489. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 490. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 195. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 491. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 135 [; parts [8433 90 00]] 492. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 198. 8434 Milking machines and dairy machinery 205. 8539 LED lamps 217. 9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 221. 9021 165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory 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] 508. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, [other than Light-Emitting Diode (LED) Light Sources] 509. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 510. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter 511. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 512. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 265 [All goods] 513. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2022 w.e.f. 01-01-2023 before it was read as, Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 520. Substituted vide NOTIFICATION NO. 12/2022-Union Territory 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 286 [[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]] 521. Substituted vide NOTIFICATION NO. 03/2023- Union Territory Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as, Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled 522. Inserted vide NOTIFICATION NO. 03/2023- Union Territory Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 523. Inserted vide NOTIFICATION NO. 03/2023- Union Territory Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 524. Inserted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 525. Inserted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 526. Inserted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 542. Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 543. Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 544. Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 545. Substituted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, 399 [ 153A. 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. ] 546. Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 547. Substituted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, and wood burning stoves of iron or steel 548. Inserted vide Notification No. 02/2024-Union territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 549. Inserted vide Notification No. 02/2024-Union territ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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