THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 4 AASHWIN 1947 (S) RANCHI FRIDAY 26TH SEPTEMBER, 2025 COMMERCIAL TAXES DEPARTMENT -------- NOTIFICATION 26th September, 2025 Notification No.- 09/2025 – State Tax(Rate) S.O. No. 42, Dated 26th September, 2025--In exercise of the powers conferred by sub-section
(1) of section 9 and sub-section (5) of section 15 of the Jharkhand Goods and Services Act, 2017 (12 of 2017), and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department, No. 01/2017-State Tax (Rate), dated the 29th June, 2017 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 31, dated the 29th June, 2017, except as respects things done or omitted to be done before such supersession, the Jharkhand Government, on the recommendations of the Council, hereby notifies the rate of State tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I;
(ii) 9per cent. in respect of goods specified in Schedule II;
(iii) 20 per cent. in respect of goods specified in Schedule III;
(iv) 1.5per cent. in respect of goods specified in Schedule IV;
(v) 0.125 per cent. in respect of goods specified in Schedule V;
(vi) 0.75 per cent. in respect of goods specified in Schedule VI, and
(vii) 14 per cent in respect 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, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.
No. 443 2 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 Schedule I – 2.5% S. No. Chapter/Heading/Subheading/Tariff item Description of goods
(1) (2) (3)
1. 0101 21 00, 0101 29 Live horses
2. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, other than fresh or chilled, pre-packaged and labelled
3. 0303, 0304, 0305, 0306, 0307, 0308, 0309 All goods, other than fresh or chilled, pre-packaged and labelled
4. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk
5. 0403 Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk
6. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
7. 0405 Butter and other fats and oils derived from milk, including ghee; dairy spreads
8. 0406 Cheese, other than chena or paneer
9. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
10. 0409 Natural honey, pre-packaged and labelled
11. 0410 Insects and other edible products of animal origin, not elsewhere specified or included 3 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
12. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
13. 0504 All goods, other than fresh or chilled, pre-packaged and labelled
14. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation;
powder and waste of feathers or parts of feathers
15. 0507 (Except 050790) Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
16. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof.
17. 0510 Ambergris, castoreum, civet and musk; cantharides;
bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
18. 0511 Animal products not elsewhere specified or included;
dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
19. 07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
20. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split
21. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre-packaged and labelled
22. 0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled 4 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
23. 0802 Dried areca nuts, whether or not shelled or peeled;
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, chestnuts (singhada), Walnuts, whether or not shelled
24. 0802, 0813 Chestnuts (singhada), dried whether or not shelled or peeled
25. 08 Dried makhana, whether or not shelled or peeled prepackaged and labelled
26. 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried
27. 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
28. 0806 Grapes, dried, and raisins
29. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
30. 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
31. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind]
32. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
33. 0901 Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 5 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
34. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea]
35. 0903 Maté
36. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
37. 0905 Vanilla
38. 0906 Cinnamon and cinnamon-tree flowers
39. 0907 Cloves (whole fruit, cloves and stems)
40. 0908 Nutmeg, mace and cardamoms
41. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
42. 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
43. 1001 Wheat and meslin, pre-packaged and labelled
44. 1002 Rye, pre-packaged and labelled
45. 1003 Barley, pre-packaged and labelled
46. 1004 Oats, pre-packaged and labelled
47. 1005 Maize (corn), pre-packaged and labelled
48. 1006 Rice, pre-packaged and labelled
49. 1007 Grain sorghum, pre-packaged and labelled
50. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled
51. 1101 Wheat or meslin flour, pre-packaged and labelled
52. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled
53. 1103 Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled 6 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
54. 1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains)
55. 1105 Flour, meal, powder, flakes, granules and pellets of potatoes, pre-packaged and labelled
56. 1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled
57. 1107 Malt, whether or not roasted
58. 1108 Starches; inulin
59. 1109 00 00 Wheat gluten, whether or not dried
60. 12 All goods other than of seed quality
61. 1201 Soya beans, whether or not broken other than of seed quality.
62. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
63. 1203 Copra
64. 1204 Linseed, whether or not broken other than of seed quality.
65. 1205 Rape or colza seeds, whether or not broken other than of seed quality.
66. 1206 Sunflower seeds, whether or not broken other than of seed quality
67. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
68. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 7 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
69. 1209 Tamarind seeds meant for any use other than sowing
70. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin
71. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
72. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
73. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac];
Compounded asafoetida commonly known as heeng
74. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products including tamarind kernel powder
75. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
76. 1404 [other than 1404 90 40, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked]
77. 1404 or 3305 Mehendi paste in cones
78. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
79. 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 8 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
80. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
81. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
82. 1505 Wool grease and fatty substances derived therefrom (including lanolin)
83. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
84. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified
85. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified
86. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified
87. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
88. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
89. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
90. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
91. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
92. 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
93. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 9 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
94. 1516 Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
95. 1517 Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
96. 1518 Animal, vegetable or microbial fats and oils their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included
97. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
98. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
99. 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
100. 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
101. 1602 Other prepared or preserved meat, meat offal, blood or insects
102. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
103. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
104. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
105. 1701 Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added 10 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab]
106. 1701 or1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, prepackaged and labelled
107. 1702 or 1704 Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa
108. 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel
109. 1703 Molasses
110. 1704 Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary
111. 1801 Cocoa beans whole or broken, raw or roasted
112. 1802 Cocoa shells, husks, skins and other cocoa waste
113. 1803 Cocoa paste whether or not de-fatted
114. 1804 Cocoa butter, fat and oil
115. 1805 Cocoa powder, not containing added sugar or sweetening matter
116. 1806 Chocolates and other food preparations containing cocoa
117. 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker's wares 11 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
118. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, prepackaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included;
food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included
119. 1902 Seviyan (vermicelli); Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
120. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana)
121. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled
122. 1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes; Pre-packaged and labelled 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; Fortified Rice Kernel (FRK)
123. 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;
Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted
124. 1905 40 00 Rusks, toasted bread and similar toasted products 12 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
125. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
126. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
127. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
128. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
129. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
130. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
131. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
132. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
133. 2009 Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
134. 2009 89 90 Tender coconut water, pre-packaged and labelled
135. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
136. 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 13 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
137. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
138. 2102 Yeasts (active and inactive); other single cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders
139. 2103 All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings;
mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings
140. 2104 Soups and broths and preparations therefor;
homogenised composite food preparations
141. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa
142. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats
143.
2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled
144. 2106 90 91 Diabetic foods
145. 2106 (other than 21069020) Food preparations not elsewhere specified or included [other than pan masala]
146. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
147. 2201 90 10 Ice and snow
148. 2202 99 Plant-based milk drinks, ready for direct consumption as beverages
149. 2202 99 10 Soya milk drinks, whether or not sweetened or flavoured
150. 2202 99 20 Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]
151. 2202 99 30 Beverages containing milk 14 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
152. 2207 Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)
153. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
154. 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]
155. 2302 Rice bran (other than de-oiled rice bran)
156. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
157. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
158. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
159. 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran
160. 2307 Wine lees; argol
161. 2309 Fish soluble paste
162. 2401 Tobacco leave
163. 2502 Unroasted iron pyrites
164. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 15 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
165. 2504 Natural graphite
166. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26
167. 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
168. 2507 Kaolin and other kaolinic clays, whether or not calcined
169. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
170. 2509 Chalk
171. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
172. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
173. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less
174. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
175. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
176. 2515 [Except 2515 12 20, 2515 12 90] or 6802 Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use
177. 2515 11 00 Marble and travertine, crude or roughly trimmed
178. 2515 12 10 Marble and travertine blocks
179. 2516 [Except 2516 11 00, 25161200] Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 16 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
180. 2516 11 00 Granite crude or roughly trimmed
181. 2516 Granite blocks
182. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones heading 2515 or 2516 whether or not heat-treated
183. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
184. 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure
185. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
186. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
187. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
188. 2524 Asbestos
189. 2525 Mica, including splitting; mica waste.
190. 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.
191. 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 (calculated on dry weight) 17 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
192. 2529 Feldspar; leucite, nepheline and nepheline syenite;
fluorspar
193. 2530 Mineral substances not elsewhere specified or included
194. 2611 Tungsten ores and concentrates
195. 2612 Uranium or thorium ores and concentrates
196. 2613 Molybdenum ores and concentrates
197. 2614 Titanium ores and concentrates
198. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates
199. 2616 Precious metal ores and concentrates
200. 2617 Other ores and concentrates
201. 2618 Granulated slag (slag sand) from the manufacture of iron or steel
202. 2619 Linz-Donawitz (LD) Slag
203. 2621 Fly Ash
204. 27 Bio-gas
205. 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
206. 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
207. 2710 (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO)
208. 2711 12 00, 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited 18 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
209. 2711 12 00 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers
210. 28 Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel
211. 28 Anaesthetics, Potassium Iodate, Iodine, Steam
212. 2804 40 10 Medical grade oxygen
213. 2805 11 Nuclear grade sodium
214. 2807 Sulphuric Acid
215. 2808 Nitric acid
216. 2809 Fertilizer grade phosphoric acid
217. 2814 Ammonia
218. 2845 Heavy water and other nuclear fuels
219. 2847 Medicinal grade hydrogen peroxide
220. 2853 Compressed air
221. 28 or 38 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
222. 29 or 3808 93 Gibberellic acid
223. 2906 11 10 Natural Menthol
224. 2906 11 10, 30, 3301 Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil 19 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
225. 30 Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
226. 30 or any Chapter All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No.10/2025-State Tax (Rate) dated …………., 2025]
227. 30 Diagnostic kits for detection of all types of hepatitis
228. 30 Medicaments (including veterinary medicaments) used in bio-chemic systems
229. 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
230. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
231. 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; cell cultures whether or not modified
232. 3002, 3006 Animal or Human Blood Vaccines
233. 3003 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in 20 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Biochemic systems medicaments
234. 3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
235. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
236. 3006 Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes
237. 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled
238. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
239. 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
240. 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 21 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
241. 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers
242. 32 Wattle extract, quebracho extract, chestnut extract
243. 3202 Enzymatic preparations for pre-tanning
244. 3304 Talcum powder, Face powder
245. 3305 Hair oil, shampoo
246. 3306 Toothpaste
247. 3306 10 10 Tooth powder
248. 3306 20 00 Yarn used to clean between the teeth (Dental floss)
249. 3307 Shaving cream, shaving lotion, aftershave lotion
250. 3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambraani
251. 3401 Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes
252. 3402 Sulphonated castor oil, fish oil or sperm oil
253. 3406 Candles, tapers and the like
254. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501
255. 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
256. 3605 00 10 All goods
257. 3701 Photographic plates and film for x-ray for medical use
258. 3705 Photographic plates and films, exposed and developed, other than cinematographic film
259. 3706 Photographic plates and films, exposed and 22 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 developed, whether or not incorporating sound track or consisting only of sound track, other than feature films
260. 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan
261. 3816 Dolomite ramming mix
262. 3818 Silicon wafers
263. 3822 All diagnostic kits or reagents including certified reference materials
264. 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel
265. 3926 Feeding bottles, Plastic beads
266. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
267. 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber)
268. 4007 Latex Rubber Thread
269. 4011 Rear Tractor tyres and rear tractor tyre tubes 23 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
270. 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft
271. 4011 70 00 Tyre for tractors
272. 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws
273. 4013 90 49 Tube for tractor tyres
274. 4014 Nipples of feeding bottles
275. 4015 Surgical rubber gloves or medical examination rubber gloves
276. 4016 Rubber bands
277. 4017 Waste or scrap of hard rubber
278. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split
279. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
280. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
281. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
282. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
283. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
284. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine 24 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
285. 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
286. 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
287. 4114 Chamois (including combination chamois) leather;
patent leather and patent laminated leather;
metallised leather
288. 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
289. 4202 22 20 Hand bags and shopping bags, of cotton
290. 4202 22 30 Hand bags and shopping bags, of jute
291. 4203 Gloves specially designed for use in sports
292. 44 or any Chapter The following goods, namely: — a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards;
f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agric ultural crop residues
293. 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals]
294. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
295. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden 25 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
296. 4405 Wood wool; wood flour
297. 4406 Railway or tramway sleepers (cross-ties) of wood
298. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
299. 4409 Bamboo flooring
300. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
301. 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
302. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
303. 4418 Bamboo wood building joinery
304. 4419 Tableware and Kitchenware of wood
305. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood;
statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
306. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and 26 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 kitchenware]
307. 4501 Natural cork, raw or simply prepared
308. 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)
309. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
310. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
311. 4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
312. 4701 Mechanical wood pulp
313. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades
314. 4704 Chemical wood pulp, sulphite, other than dissolving grades
315. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes
316. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
317. 4707 Recovered waste or scrap of paper or paperboard
318. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
319. 39, 48 Paper Sacks/Bags and bio-degradable bags
320. 4801 Newsprint, in rolls or sheets
321. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
322. 4819 10, 4819 20 Cartons, boxes and cases of, -
(a) Corrugated paper or paper boards; or
(b) Non-corrugated paper or paper board
323. 4823 Paper pulp moulded trays; Kites, Paper mache 27 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 articles
324. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets
325. 5004 to 5006 Silk yarn
326. 5007 Woven fabrics of silk or of silk waste
327. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool
328. 5105 Wool and fine or coarse animal hair, carded or combed
329. 5106 to 5110 Yarn of wool or of animal hair
330. 5111 to 5113 Woven fabrics of wool or of animal hair
331. 5201 to 5203 Cotton and Cotton waste
332. 5204 Cotton sewing thread, whether or not put up for retail sale
333. 5205 to 5207 Cotton yarn [other than khadi yarn]
334. 5208 to 5212 Woven fabrics of cotton
335. 5301 All goods i.e. flax, raw or processed but not spun;
flax tow and waste (including yarn waste and garneted stock)
336. 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
337. 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
338. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled
339. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn
340. 5401 Sewing thread of manmade filaments, whether or not 28 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 put up for retail sale
341. 5402, 5403, 5404, 5405, 5406 All goods including synthetic or artificial filament yarns
342. 5407, 5408 Woven fabrics of manmade textile materials
343. 5501, 5502 Synthetic or artificial filament tow
344. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres
345. 5505 Waste of manmade fibres
346. 5508 Sewing thread of manmade staple fibres, whether or not put up for retail sale
347. 5509, 5510, 5511 Yarn of manmade staple fibres
348. 5512 to 5516 Woven fabrics of manmade staple fibres
349. 5601 Wadding of textile materials and articles thereof;
such as Absorbent cotton wool except cigarette filter rods
350. 5602 Felt, whether or not impregnated, coated, covered or laminated
351. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated
352. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
353. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance
354. 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
355. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, 29 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 coated, covered or sheathed with rubber or plastics including jute twine, coir cordage or ropes
356. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
357. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir
358. 5701 Carpets and other textile floor coverings, knotted, whether or not made up
359. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
360. 5703 Carpets and other textile floor coverings (including Turf), tufted, whether or not made up
361. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
362. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
363. 5702, 5703, 5705 Coir mats, matting, floor covering and handloom durries
364. 5801 All goods
365. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
366. 5803 Gauze, other than narrow fabrics of heading 5806
367. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
368. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, 30 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 cross stitch), whether or not made up
369. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
370. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
371. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles;
saree fall
372. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders
373. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai
374. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like
375. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
376. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
377. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
378. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
379. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied 31 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 on a textile backing, whether or not cut to shape
380. 5905 Textile wall coverings
381. 5906 Rubberised textile fabrics, other than those of heading 5902
382. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
383. 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
384. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
385. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
386. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines; Cotton fabrics and articles used in machinery and plant; Jute fabrics and articles used in machinery or plant; Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery; Straining cloth of a kind used in oil presses or the like, including that of human hair; Paper maker's felt, woven; Gaskets, washers, polishing discs and other machinery parts of textile articles
387. 60 Knitted or crocheted fabrics [All goods] 32 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
388. 61 Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
389. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs.
2500 per piece
390. 63 [other than 6305 32 00, 6305 33 00, 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece
391. 6309 or 6310 Worn clothing and other worn articles; rags
392. 64 Footwear of sale value not exceeding Rs.2500 per pair
393. 6501 Textile caps
394. 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics
395. 6601 Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas)
396. 6602 Whips, riding-crops and the like
397. 6602 00 00 Walking-sticks including seat sticks
398. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602
399. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)
400. 68 Sand lime bricks or Stone inlay work
401. 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
402. 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
403. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 33 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
404. 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
405. 6913 Statues and other ornamental articles
406. 7001 Cullet or other waste or scrap of glass
407. 7015 10 Glasses for corrective spectacles and flint buttons
408. 7018 Glass beads
409. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
410. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes
411. 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium
412. 7317 Animal shoe nails
413. 7319 Sewing needles
414. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
415. 7321 or 8516 Solar cookers
416. 7323 Table, kitchen or other household articles of iron & steel; Utensils
417. 7418 Table, kitchen or other household articles of copper;
Utensils
418. 7419 80 30 Brass Kerosene Pressure Stove
419. 7615 Table, kitchen or other household articles of aluminium; Utensils
420. 8306 Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal;
photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware
421. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors
422. 8407 10 00, 8411 Aircraft engines
423. 8408 Fixed Speed Diesel Engines of power not exceeding 34 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 15HP
424. 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
425. 8413, 8413 91 Hand pumps and parts thereof
426. 8413 81 90 Hydraulic Pumps for tractors
427. 8414 20 20 Other hand pumps
428. 8419 12 Solar water heater and system
429. 8420 Hand operated rubber roller
430. 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers
431. 8424 Sprinklers; drip irrigation system including laterals;
mechanical sprayers
432. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]
433. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof
434. 8436 Other agricultural, horticultural, forestry, poultrykeeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof
435. 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines
436. 8479 Composting Machines
437. 84, 85 or 94 Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power-based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator 35 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- State Tax (Rate), dated 29th June, 2017 [S.O. No.
41], 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
438. 8504 Charger or charging station for Electrically operated vehicles
439. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
440. 87 Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology
441. 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.
442. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
443. 8708 Following parts of tractors namely:
a. Rear Tractor wheel rim, 36 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle
444. 8708 10 10 Bumpers and parts thereof for tractors
445. 8708 30 00 Brakes assembly and its parts thereof for tractors
446. 8708 40 00 Gear boxes and parts thereof for tractors
447. 8708 50 00 Transaxles and its parts thereof for tractors
448. 8708 70 00 Road wheels and parts and accessories thereof for tractors
449. 8708 91 00 (i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
450. 8708 92 00 Silencer assembly for tractors and parts thereof
451. 8708 93 00 Clutch assembly and its parts thereof for tractors
452. 8708 94 00 Steering wheels and its parts thereof for tractor
453. 8708 99 00 Hydraulic and its parts thereof for tractors
454. 8708 99 00 Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.
455. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
456. 8712 Bicycles and other cycles (including delivery tricycles), not motorised
457. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
458. 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712
459. 8714 20 Parts and accessories of carriage for disabled persons
460. 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 37 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
461. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
462. 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
463. 8802 Other aircraft (for example, helicopters, aeroplanes), other than for personal use
464. 8806 Unmanned aircraft
465. 8807 Parts of goods of heading 8802 or 8806
466. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
467. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
468. 8904 Tugs and pusher craft
469. 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks;
floating or submersible drilling or production platforms
470. 8906 Other vessels, including warships and lifeboats other than rowing boats
471. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
472. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
473. 90 Coronary stents and coronary stent systems for use with cardiac catheters
474. 90 or any other Chapter Artificial kidney
475. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips
476. 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 38 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
477. 90 or any other Chapter Parts of the following goods, namely: -
(i) Crutches; (ii) Wheel chairs; (iii)Walking frames;
(iv)Tricycles; (v)Braillers; and (vi) Artificial limbs
478. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule
479. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney
480. 9001 Contact lenses; Spectacle lenses
481. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof
482. 9004 Spectacles, corrective (including goggles for correcting vision)
483. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments
484. 9019 Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
485. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
486. 9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability;
intraocular lens [other than hearing aids]
487. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 39 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
488. 9025 Thermometers for medical, surgical, dental or veterinary usage
489. 9027 Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis
490. 9403 Furniture wholly made of bamboo, cane or rattan
491. 9404 Coir products (except coir mattresses)
492. 9404 Products wholly made of quilted textile materials not exceeding Rs 2500 per piece
493. 9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece
494. 9401 10 00 Aircraft seats
495. 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
496. 9503 Toy balloons made of natural rubber latex
497. 9503 Toys like tricycles, scooters, pedal cars etc.
(including parts and accessories thereof) [other than electronic toys]
498. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines)
499. 9506 Sports goods other than articles and equipment for general physical exercise
500. 9507 Fishing hooks
501. 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
502. 9601 Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)
503. 9603 [other than 9603 10 00] Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or 40 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 without handles)
504. 9603 21 00 Tooth brushes including dental-plate brushes
505. 9607 Slide fasteners and parts thereof
506. 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
507. 9619 00 30, 9619 00 40, or 9619 00 90 All goods
508. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques
509. 9702 Original engravings, prints and lithographs
510. 9703 Original sculptures and statuary, in any material
511. 9704 Postage or revenue stamps, stamp-postmarks, firstday covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
512. 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins
513. 9706 Antiques of an age exceeding one hundred years
514. 9804 All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-State Tax(Rate) dated …………., 2025]
515. Any chapter Rosaries, prayer beads or Hawan samagri
516. Any chapter Biomass briquettes or solid bio fuel pellets 41 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 List 1 [See S. No. 478 of the Schedule I] (A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches (B) (1) Wheel chairs falling under heading No. 87.13 of the First Schedule
(2) Retro fitment kits for vehicles used by the disabled (C) Artificial electronic larynx and spares thereof (D) Artificial electronic ear (Cochlear implant) (E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning 42 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.
Schedule II –9 % S. No. Chapter/Heading/Sub- Heading/Tariff item Description of goods
(1) (2) (3)
1. 1702 Artificial honey, whether or not mixed with natural honey
2. 2207 Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)]
3. 22071012 Spirits for industrial use
4. 2209 Vinegar and substitutes for vinegar obtained from acetic acid
5. 24041200 Products containing nicotine and intended for inhalation without combustion
6. 24049100, 24049200, 24049900 Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation
7. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks
8. 2516 12 00 Granite, other than blocks
9. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether 43 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 or not coloured or in the form of clinkers
10. 2601 Iron ores and concentrates, including roasted iron pyrites
11. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
12. 2603 Copper ores and concentrates
13. 2604 Nickel ores and concentrates
14. 2605 Cobalt ores and concentrates
15. 2606 Aluminium ores and concentrates
16. 2607 Lead ores and concentrates
17. 2608 Zinc ores and concentrates
18. 2609 Tin ores and concentrates
19. 2610 Chromium ores and concentrates
20. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag
21. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
22. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]
23. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
24. 2702 Lignite, whether or not agglomerated, excluding jet
25. 2703 Peat (including peat litter), whether or not agglomerated
26. 2706 Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
27. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the 44 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
28. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars
29. 2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST)
30. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
31. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
32. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
33. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
34. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
35. 28 All inorganic chemicals [other than those specified in notification No.10/2025- State Tax (Rate) dated ……… 45 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 2025 or other Schedules of this notification]
36. 29 All organic chemicals other than giberellic acid
37. 2906 11 90 Goods other than Natural Menthol
38. 29061190, 30, 3301 Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil
39. 3102 Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers
40. 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
41. 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
42. 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
43. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
44. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
45. 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 46 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 matter of vegetable or animal origin
46. 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
47. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
48. 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
49. 3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes
50. 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in Note 4 to this Chapter
51. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52. 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
53. 3211 00 00 Prepared driers
54. 3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
55. 3213 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in 47 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 tablets, tubes, jars, bottles, pans or in similar forms or packings
56. 3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
57. 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink
58. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins;
concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as eucalyptus oil, etc., flavouring essences all types (including those for liquors), attars of all kinds in fixed oil bases
59. 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages such as synthetic perfumery compounds [other than natural menthol and goods made from natural menthol i.e menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / deterpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
60. 3303 Perfumes and toilet waters
61. 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, talcum powder and face powder]
62. 3305 Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] 48 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
63. 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, tooth paste and yarn used to clean between the teeth (dental floss)]
64. 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 shaving cream, shaving lotion and aftershave lotion]
65. 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
66. 3401 Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap[other than toilet soap in the form of bars, cakes, moulded pieces or shapes]; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
67. 3402 Organic surface-active agents (other than soap);
surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]
68. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals
69. 3404 Artificial waxes and prepared waxes
70. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders 49 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
71. 3407 Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
72. 3501 Casein, caseinates and other casein derivatives; casein glues
73. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
74. 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
75. 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
76. 3507 Enzymes, prepared enzymes
77. 3601 Propellant powders
78. 3602 Prepared explosives, other than propellant powders, such as industrial explosives
79. 3603 Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators
80. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
81. 3606 Ferro-cerium and other pyrophoric alloys in all forms;
articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette 50 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 or similar lighters
82. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
83. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
84. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed
85. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed
86. 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
87. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
88. 3801 Artificial graphite; colloidal or semi-colloidal graphite;
preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures
89. 3802 Activated carbon; activated natural mineral products;
animal black, including spent animal black
90. 3803 00 00 Tall oil, whether or not refined
91. 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
92. 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha- 51 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 terpineol as the main constituent
93. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
94. 3807 Wood tar; wood tar oils; wood creosote; wood naphtha;
vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
95. 3808 Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products [other than biopesticides mentioned against S. No. 260 of Schedule –I]
96. 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
97. 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
98. 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
99. 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
100. 3813 Preparations and charges for fire-extinguishers; charged fire extinguishing grenades
101. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
102. 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 52 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
103. 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [other than dolomite ramming mix]
104. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
105. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]
106. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
107. 3820 Anti-freezing preparations and prepared de-icing fluids
108. 3821 Prepared culture media for development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
109. 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
110. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
111. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
112. 3826 Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
113. 3827 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included
114. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, 53 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included;
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms
115. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
116. 3915 Waste, Parings and Scrap, of Plastics
117. 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
118. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics
119. 3918 Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter
120. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
121. 3920 Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials
122. 3921 Other plates, sheets, film, foil and strip, of plastics
123. 3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics
124. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
125. 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
126. 3925 Builders’ ware of plastics, not elsewhere specified or included 54 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025
127. 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]
128. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip;
such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
129. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip
130. 4004 Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)
131. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
132. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
133. 4007 Vulcanised rubber thread and cord, other than latex rubber thread
134. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
135. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
136. 4010 Conveyor or transmission belts or belting, of vulcanised rubber
137. 4011 New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft)
138. 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
139. 4013 Inner tubes of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered 55 Jharkhand Gazette (Extraordinary), Friday, 26th September, 2025 cycle rickshaws; and Rear Tractor tyre tubes)
140. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]
141. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
142. 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]
143. 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
144. 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
145. 4202 Trunks, suit-cases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags