If any difficulty arises in giving effect to the provisions of this part, the State Government may, as occasion may require, by order not inconsistent with this part and the rules, made thereunder, do anything which appears to it necessary for the purposes of removing the difficulty.
64 The following Schedules, as appended to the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006); as Schedule-I, Part-A, B, C, D and F of Schedule-II, Schedule-III and Appendix I are hereby deleted vide Notification No. LG 13/leg date 01.02.2018
SCHEDULE – I LIST OF GOODS EXEMPTED FROM PAYMENT OF VAT (See section 14 and clause (x) of sub-section (8) of Section 18) Sl.
No.
Description of goods Conditions and restriction subject of which exemption have been allowed 1 Agricultural Implements manually operated or Animal driven, that is to say:
Hand Hoe or Khurpa, Sickle, Spade, Baguri, Handwheel Hoe, Horticultural tools like budding, grafting knife/shear, Pruning shear or hook, hedge shear, sprinkler, rake, Sprayer, duster and sprayer-cumduster, Soil Injector, Jandra, Wheelbarrow, Winnower/winnowing fan, Dibbler, Gandasa, Puddler, Fertilizer seed broadcaster, Maize sheller, Groundnet decorticator, Manure or seed screen, Flame gun, Seed grader, Hand driven chaff cutteres and their parts, except bolts, nuts and springs, Tasla, Tangli, Yoke, Plough, Harrow and its following parts, such as – Harrow frame, Harrow spool, Harrow axle, Harrow scappers, Harrow draw bar, Harrow draw bar ‘U’, Harrow clamp, Harrow handle, Harrow clutch, Harrow pathala, Harrow disc; Cultivator or Triphali, Seed drill, fertilizer drill, seed-cum-fertilizer drill, Planter, Plank or float, Leveller or scoop, Ridger, Ditcher, Bund Former, Thrasher or Palla, Transplanter, Chaff cutters and their parts, except bolts, nuts and springs; Persian wheel and bucket chain or washer chain; Cart driven by animal and its parts, such as – Animal driven vehicle rims, Animal driven Vehicle axle, Draw bar, Hook; Reaper, Mower, Sugar Cane Crusher, Cane Juice Boiling pan and grating, Roller When manually operated or animal driven 2 Aids and Implements used by handicapped persons - 2A All seeds other than oilseeds # # Added vide Notification No.
S.O. 55 dated 06/03/2007 3 Animal Shoe Nails 4 Aquatic feed, Poultry feed and Animal /Cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake but Excluding other Oil Cakes and Rice Bran - 5 Atta, Maida, Suji and Besan * * Deleted w.e.f. 01/04/2006 vide Not. S.O. 9 dated 23/05/2006 Exempted till 31.03.06 6 Bangles: all types of, but excluding those made of Precious Metals 65 7 Bee Hives 8 Betel leaves - 9 Biri 10 Books, Periodicals and Journals including Maps, Charts and Globes and Braille books.# # Added vide Notification No. S.O.
55 dated 06/03/2007 11 Bread and Buns 12 Certified seeds, other than oil seeds 13 Chalk Stick 14 Charcoal - 15 Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi - 16 Coarse grains that is to say, - Jowar, Bajra, Maize, flours, Kodo, Jau, Kutki, Marua, Gondli, Matar, Murhi and lawa of all cereals # thereof, but excluding Paddy, Rice and Wheat # Added vide Not. SO 9 dt.
23/05/06 effective from 01/04/2006 17 Condoms and Contraceptives - 18 Cotton and silk yarn in hank and cone - 19 Cotton fabrics, man made fabrics and woolen fabrics, textiles subject to levy of Addl. Excise Duty, but not including Bed Sheets, Handkerchiefs, Napkins, Pillow Covers, Table cloths and other made-ups covered by HSN entry Nos. 63.01, 63.02, 63.03,
63.04, 63.05 and 63.06 and imported varieties of textiles Textiles: as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act 1957.
@ Cotton fabrics, man made fabrics and woolen fabrics, textiles subject to levy of additional excise duty including bed sheets, Towels, Handkerchiefs, Blankets, Pillow covers, Napkins, Table cloths and other made-ups: stitched of the fabrics or cut piece cloths etc. covered by HSN entry Nos. 63.01, 63.02,
63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles and made-ups @ Textiles: as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act 1957 @Substituted by S.O. 45 dated
17.12.07 w.e.f. 17.12.07 20 Curd, Lassi, butter milk and separated milk - 21 Earthen Pots - 22 Electrical Energy - 23 Firewood except casurina and eucalyptus timber - 24 Fishnet, Fishnet fabrics, fish seeds and prawn/shrimp seeds - 25 Fresh Ginger and Garlic - 26 Fresh Milk and Pasteurized Milk - 27 Fresh Plants, Saplings and Fresh Flowers - 28 Fresh Vegetables including green chilies & Fruits - 29 Goods sold through Public Distribution System but excluding Kerosene Oil 29A Goods taken under customs bond for re-export after # Added vide Notification No.
66 manufacturing or otherwise. # S.O. 55 dated 06/03/2007 29B Gur, jaggery, and edible variety of rub gur
1. Cane or beet sugar and chemically pure sucrose, in solid form : Raw sugar not containing added flavouring or coloring matter
2. Other sugars, including chemically pure lactose, maltose, glucose (dextrose and fructose, in solid form; sugar syrups not containing added flavouring or coloring matter, artificial honey, whether or not mixed with natural honey; caramel: # # Added vide Notification No.
S.O. 55 dated 06/03/2007 30 Hand made safety matches 31 Handicrafts 32 Hosiery Yarn 33 Human Blood and Blood Plasma - 34 Indigenous Handmade Musical Instruments - 35 Khadi Readymade garments, Bags and made-ups 35A Khandsari # # Added vide Notification No.
S.O. 55 dated 06/03/2007 36 Kites 37 Kumkum, Bindi, Alta and Sindur - 38 Lac / shell-lac 39 Leaf Plates & cups-pressed or stitched.
40 Meat, Fish, dry fish, Prawn, and other aquatic products Eggs and livestock and animal hair When not cured or frozen;
40A Medicines and vaccines specifically required for the medical treatment of Thalassaemia and HIV diseases. # # Added vide Notification No.
S.O. 55 dated 06/03/2007 41 Misri and Batasa and Makundana # # Added vide Notification No.
S.O. 55 dated 06/03/2007 42 National Flag - 42A Newspaper # # Added vide Notification No.
S.O. 55 dated 06/03/2007 43 Non-Judicial Stamp Paper, sold by Government Treasuries; Postal items like Envelope, Post Card etc.; sold by Government; Rupee Note when sold to the Reserve Bank of India and cheques, loose or in book form 44 Organic Manure, Compost manure, Fish manure and Poultry manure - 45 Papad - 46 Poha, murmuza, Lai, puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chura, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki # # Added vide Notification No.
S.O. 55 dated 06/03/2007 47 Potato and Onion * Exemption till 31.03.06 67 * Deleted w.e.f. 01/04/2006 vide Not. S.O. 9 dated 23/05/2006 48 Rakhee - 49 Raw Wool - 50 Rice, Paddy, Wheat and Pulses * * Deleted w.e.f. 01/04/2006 vide Not. S.O. 9 dated 23/05/2006 Exempted till 31.03.06 51 Salt: Branded or otherwise - 52 Sattu - 53 Semen including Frozen Semen - 54 Silk Worm Laying, Cocoon and Raw Silk - 55 Slate and slate pencils - 56 Sugar manufactured or made in India and does not include imported sugar in all its forms Sugar: as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act 1957.
57 Takhti - 58 Tender green coconut including Coconut in shell and separated kernel of coconut other than Copra. # # Added vide Notification No.
S.O. 55 dated 06/03/2007 59 Tobacco including un-manufactured tobacco and tobacco refuse, cigars, cheroots of tobacco, cigarettes, cigarillos of tobacco, and other Tobacco products, but excluding imported varieties of Tobacco Tobacco: as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act 1957.
#Unmanufactured Tobacco for manufacture of Biri #Substituted by SO 14 dt. 20.7.07 w.e.f. 1.4.07 60 Toddy, Neera and Arak - 61 Unbranded Broomstick - 62 Water - Other thani) Aerated, Mineral, Distilled, Medicinal, Ionic, Battery, demineralized water, and ii) Water sold in sealed container 63 Mica # # Added vide Not. SO 09 dt.
23/05/06 w.e.f. 01/04/2006 64 Handmade Soap # # Added vide Not. SO 09 dt.
23/05/06 w.e.f. 01/04/2006 65 Kerosene Lamp / Lantern and their glasses & chimney # # Added vide Not. SO 09 dt.
23/05/06 w.e.f. 01/04/2006 66 Agarbatti or Scented Agarbatti, Chhadi (Stick), Dhoop, Dhoop kathi, Lohbhana, Sambrana and Hawan materials # # Added vide Not. SO 09 dt.
23/05/06 w.e.f. 01/04/2006 68
SCHEDULE – II
PART-A Goods in respect of which tax is leviable at all points of sale at the Rate of 1% [See sub-section (1) of Section 9 and sub-section (2) of Section 13] Sl.
No.
Description of goods Rate of Tax Remarks
1. Articles and jewelries made of bullion or specie or both and jewelries embedded with precious stones and semi-precious stones and gold coated or gold covered jewelries including jewelries / ornaments made of gold and silver 1% -
2. Bullion and Specie 1% -
3. Precious stones, that is to say, Diamonds, Emeralds, Rubies, Sapphires and semi-precious Stones and Pearls 1% -
4. Silver 1% - 69
SCHEDULE – II
PART-B (Refer Jharkhand VAT Ordinance 02 of 2011 read with S. O. 02 dated. 07.05.2011) Goods in respect of which tax is leviable at all points of sale at the Rate of 5% *(Added vide Noti. NO. 165/leg dated 04.11.2015) * Goods in respect of which tax is leviable at all points of sale at the Rate of 5.5% (See sub-section (1) of Section 9 and Sub Section (2) of Section 13) Sl.
No.
Subentry Description of goods “HSN” Code means ”Harmonised System of Nomenclature”
(1) (2) (3) (4)
1. [Agarbatti or Incense sticks, Dhupkathi or Dhupbagt, dhoop, sambrani, lobhana or other havan samagri] * * Deleted vide Not. SO 10 dt. 23/05/06 w.e.f. 01/04/2006
33.07
2. Agricultural implements not operated manually or not driven by Animal HSN deleted Agricultural implements not operated manually or not driven by Animal; including the spare parts and components thereof @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
3. All equipments for communications such as Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.) etc and spare parts, accessories thereof.
85.17
4. All processed fruits, vegetables etc. including fruit jams, jelly, pickles, fruit squashes, paste, fruit drinks and fruit juices (whether in sealed containers or otherwise)
5. All intangible goods like copyright, patent, REP licence, etc. HSN deleted All intangible goods, that is to say copyright, patent, Trademarks, Brand name, Import Licence, Goodwill, Technical know how, export permit or quota, patent replenishment (REP) licence @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
6. All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles HSN deleted 1 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths HSN deleted 2 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, Refractory Monolithic, other than those of siliceous fossil meals or similar siliceous earths HSN deleted Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, Refractory Monolithic including mineral based powder, shapes and mixtures of minerals thereof. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 3 Ceramic building bricks, flooring blocks support or filler tiles and the like deleted 70
7. All types of Yarn other than Cotton and Silk Yarn in Hank and Sewing Thread 1 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retain packages
33.06 2 Yarn of carded wool, not put up for retail sale 51.06 3 Yarn of combed wool, not put up for retail sale 51.07 4 Yarn of fine animal (carded or combed), not put up for retail sale 51.08 5 Yarn of wool or fine animal hair, put up for retail sale 51.09 6 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale
51.1 7 Flax yarn 53.06 8 Yarn of jute or of other textile bast fibers of heading 5303 53.07 9 Yarn of other vegetable textile fibers; paper yarn 53.08 10 Fabricated asbestos fibers; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
68.12 11 Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics) : Slivers, rovings, yarn and chopped strands
70.19
8. All utensils including aluminium and stainless steel utensils including pressure cookers / pans but excluding utensils made of gold, silver or precious metals
76.15 8A Aluminium conductor steel reinforced (ACSR), all aluminium conductor (AAC) and all aluminium alloy conductor (AAAC). # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
9. [Animal Hair – but to be a part of entry of skin & hide of raw wool] (deleted w.e.f.
07.05.2011)
10. Arecanut powder and betel nut 8.02
11. [Aviation Turbine Fuel sold to a Turbo-Prop Aircraft] (deleted w.e.f.
07.05.2011)
12. Bamboo and cane including bamboo splints and sticks 14.01 12A Bagassee # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
13. Bearings HSN deleted 1 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 HSN deleted 2 Ball or roller bearings, and parts thereof HSN deleted 3 Transmission shafts (including camshafts and crankshafts) and cranks; bearing housins, housed bearings and plain shaft bearings;
gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints);
parts thereof HSN deleted 71 4 Plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements Bearings (excluding spare parts or components of motor vehicles), namely: -
(a) Ball bearings
(b) Tapered roller bearings including cone and tapered roller assembles
(c) Spherical roller bearings
(d) Needle roller bearings
(e) Other cylindrical roller bearings
(f) Other, including combined ball or roller bearings
(g) Plummer blocks, bearing housing, locate rings and covers, adoptor withdrawal sleeves, locknut, lock-washer clamps and rolling elements @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
14. * [Bed sheet, Towels, Handkerchiefs, Blankets, Pillow covers, Napkins, Table cloths and other made-ups: stitched of the fabrics or cut piece cloths etc. covered by HSN entry Nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles and made-ups] * * Deleted vide Not. S.O. 45 dt. 17/12/07 w.e.f. 17.12.07
63.01, 63.02,
63.03, 63.04,
63.05 & 63.06
15. Beedi or Kendu leaves 14.04
16. xxxx
17. Beltings 40.1 1 Other articles of plastics and articles of other materials of headings 3901 to 3914
39.26 2 Conveyor or transmission belts or belting of vulcanized rubber 40.10 3 Articles of leather or of composition leather of a kind used in machinery or mechanical appliances or for other technical uses
42.04 4 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
59.10
18. Bicycles, tricycles, cycle rickshaws, tyres and tubes and parts thereof 87.12
19. Bio-mass briquettes
20. Bitumen 27.14
21. Bone meal 5.06
22. Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials)
23. Buffin material and metal polish
24. Candles
25. Capital Goods or Plants and machineries such as all types of Plants, machineries, equipments, apparatus, tools, engineering goods, appliances; their components, spare parts accessories, pollution/quality control equipments; instrumental- B Oc incubator, C Oc apparatus, ion analyzer; Air pollution control equipment- filters ( fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, wel scrubbers, particle analyzer ( SO2, CO, Nox, hydrocarbons, chlorine, fluorine, etc..), personal samplers, detectors ( for grass), high volume sampler, pressure gauges, fitter head assembly, pitet tube, sampling train (for ambient/stack air quality (Substituted by Notification No.
S.O. 02 dated
07.05.2011) 72 monitoring), smoke meter, mist eliminator, earth moving machineries such as Excavator, Hydraulic Excavators clampshell, Drojline, Rock Breakers, Mini-Excavators, Crawler, Cranes, Wheeled Cranes Wheelloaders, Front end loaders, Shovels, Breakhoc & Articulated Cranes and all other similar implements and machineries in this category; or such other capital goods or Plant and machineries as may be specified in this behalf from time to time.
26. Castings including metal castings 1 Pig iron and spiegeleisen in pigs, blocks or other primary forms 2 Tubes, pipes and hollow profiles, of cast iron 3 Tube or pipe fittings (for example couplings, elbows, sleeves), of iron or steel 4 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (Substituted by Notification No.
S.O. 02 dated
07.05.2011) 26A Castor Oil # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
27. Centrifugal, monobloc and submersible pumps and parts thereof HSN deleted Motor operated: electrically or otherwise; Centrifugal, monobloc and submersible pumps and parts thereof. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
28. [Cereals, that is to say,—
(i) Paddy (Oryza sativa L);
(ii) Rice (Oryza sativa L.);
(iii) Wheat (Triticum vulgare, T. compactum, T. sphaerococcum, T.
durum, T. aestivum L., T. dicocum); ] (deleted w.e.f.
07.05.2011) 28A Chemicals and Acids including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi carbonate, sodium hydro sulphite, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulpate acid slurry, trisodium phosphate, sodium tripoly phosphate, sodium silicate, sodium meta silicate, carboxymethyle cellulose, sodium sulphide acetic acid, sodium bi-sulphite, oxalic acid, sodium thiosulphate, sodium sulphite, sodium alginate, benzene citric acid, diethylene glycol, sodium nitrate hydrogen peroxide, acetaidehyde, penataerythritol, sodium alpha olefin, sulphonate, sodium formate, basic chromium sulphate, bleach liquid, palm fatty acid, chemical components & mixtures of all other chemicals and acids not specified elsewhere in this schedule or any other schedule. # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
29. Chemical fertilizers, pesticides, weedicides, and insecticides 1 Bio-fertilisers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticide, insecticide, weedicide etc.
2 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 28.09 3 Organo-sulfur compounds 29.3 4 Other organo-inorganic compounds 29.31 73 5 Heterocyclic compounds with oxygen heteroatom(s) only :
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:
29.32 6 Hetrocyclic compounds with nitrogen heteroatom(s) : Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure
29.33 7 Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products
31.01 8 Mineral or chemical fertilizers, nitrogenous 31.02 9 Mineral or chemical fertilizers, phosphatic 31.03 10 Mineral or chemical fertilizers, potassic 31.04 11 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg (22lbs):
31.05
30. Clay including fire clay, fine china clay and ball clay
31. Coffee beans and seeds, cocoa pod, green tea leaf and chicory 1 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
9.01 2 Tea whether or not flavored 9.02 3 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cochorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included :
12.12 4 Cocoa beans, whole or broken, raw or roasted 18.01
32. Combs
33. Cottage Cheese
34. Cups and glasses of paper and plastics.
35. Coir and coir products excluding coir mattresses 53.05
36. [Cotton and] Cotton waste (“Cotton and” deleted by Notification No.
S.O. 02 dated
07.05.2011)
37. Crucibles 69.03
38. [Coal including coke in all its forms, but excluding char coal;] (deleted w.e.f.
07.05.2011)
39. Coal Tar
40. [Cotton, that is to say, all kinds of cotton (indigenous or imported in its unmanufacture state, whether ginned or unginned, baled, pressed otherwise, but not including cotton waste] (deleted w.e.f.
07.05.2011)
41. [Cotton yarn, but not including cotton yarn waste] (deleted w.e.f.
07.05.2011)
42. [Crude Oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), (deleted w.e.f.
07.05.2011) 74 whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation or bituminous minerals and whether nor not subjected to all or any of the following process:-
(1) Decantation;
(2) De-salting;
(3) Dehydration;
(4) Stabilization in order to normalize the vapour pressure;
(5) Elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain to pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes;
(7) any other minor processes (including addition of you point depressants or flow improves) which does not change the essential character of the substance];
42A [All ‘Declared goods’ as defined u/s 14 of the CST Act 1956; excluding those specified in Schedule-I.( Animal hair to be part of hides and skin)] (deleted w.e.f.
07.05.2011) 42B Drilling rigs of all types and spare parts and accessories thereof. # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
43. Drier felt
44. Dry fruits * * deleted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
45. Dyes, acid dyes, basic dyes HSN deleted Dyes that is to say acid dyes, basic dyes, alizarine dyes, bases, direct dyes, naphthols, nylon dyes, optical whitening agents, plastic dyes, reactive dyes, sulphur dyes, vat dyes, all other dyes not specified elsewhere in the schedule@ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
46. Edible oils and oil cake 1 Soyabean oil and its fractions, whether or not refined, but not chemically modified
15.07 2 Peanut (ground –nut) oil and its fractions, whether or not refined, but not chemically modified
15.08 3 Olive oil and its fractions, whether or not refined, but not chemically modified
15.09 4 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils and fractions with oils or fractions of heading 1509
15.1 5 Palm oil and its fractions, whether or not refined, but not chemically modified
15.11 6 Sunflower-seeds, safflower or cottonseed oil, and fractions thereof, whether or not refined, but not chemically modified: Sunflower-seed or safflower oil and fractions thereof
15.12 75 7 Coconut (copra), plam kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: Coonut (copra) oil and its fractions
15.13 8 Rapeseed, coiza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified
15.14 9 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
15.15
47. Electrodes : all kinds of, graphite electrodes including anodes, welding rods, soldering rods and soldering wires.
83.11
48. Embroidery or zari articles, that is to say – imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla Embroidery or zari articles, that is to say, imi, zari kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla, gazal, embroidery machines, embroidery needles. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted
49. Environment friendly recycled products as may be notified by Government by time to time
50. Exercise book, graph book and laboratory note book 48.2
51. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusion of those 1 Pig iron and spielelesen in pigs, blocks or other primary forms 72.01 2 Ferroalloys: Felt manganese 72.02 3 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94 per cent, in slumps, pellets or similar forms
72.03 4 Ferrous waste and scrap; remelting scrap ingots of iron or steel 72.04 5 Granules and powders, of pig iron, spiegeleisen, iron or steel 72.05 6 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
72.06 7 Semi finished products of iron or non-alloy steel: Containing by weight less than 0.25 per cent or carbon
72.07 8 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm (23.6 inches) or more, hot-rolled, not clad, plated or coated
72.08 9 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm (23.6 inches) or more, colled-rolled, (cold reduced), not clad, plated or coated: In coils, not further worked than cold-rolled (cold reduced)
72.09 10 Flat-rolled products of iron or non-alloy steel, of a width 600 mm (23.6 inches) or more, clad, plated or coated with tin
72.10 11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm (23.6 inches) not clad, plated or coated: Not further worked than hot-rolled
72.11 12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm (23.6 inches) clad, plated or coated
72.12 13 Bars and rods, hot rolled, in irregularly wound coils, of iron or non-alloy steel
72.13 76 14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot extruded but including those twisted after rolling
72.14 15 Other bars and rods, of iron or non-alloy steel 72.15 16 Angles, shapes and sections of iron or non-alloy steel 72.16 17 Wire of iron or non-alloy steel Barbed wire or wires, nails of iron or non-alloy steel @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted 18 Stainless steel in ingots or other primary forms; semi finished products of stainless steel
72.18 19 Flat rolled products of stainless steel, of a width of 600 mm (23.6 inches) or more: Not further worked than hot rolled in coils
72.19 20 Flat-rolled products of stainless steel, of a width of less than 60 mm (23.6 inches) : Not further worked than hot tilled
72.20 21 Bars and rods, hot rolled in irregularly wound coils, of stainless steel 72.21 22 Other bars and rods stainless steel; angles, shapes and sections of stainless steel. Bars and rods, not further worked than hot-rolled, hot drawn or extruded
72.22 23 Wire of stainless steel 72.23 24 Other alloy steel in ingots or other primary forms; semi finished products of other alloy steel
72.24 25 Flat-rolled products of other alloy steel, of a width of 600 mm (23.6 inches) or more: Of silicon-electrical steel
72.25 26 Flat-rolled products of other alloy steel, or a width of less than 600 mm (23.6 inches) or more: Of silicon electrical steel
72.26 27 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 72.27 28 Other Bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and roads of alloy or non-alloy steel
72.28 29 Wire of other alloy steel 72.29 30 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
73.01 31 Railway or tramway track construction material of iron or steel, the following rails, check-rails and rack rails; switch blades crossing frogs, point rods and other crossing pieces, sleepers (cross-ties) fish plates, chairs, chair wedges, sole plates (base plats), fail clips, bedplates, ties and other material specialized for jointing of fixing rails
73.02 32 Tubes, pipe and hollow profiles if cast iron 73.03 33 Tubes, pipes and hollow profiles, seamless, of iron (other than case iron) or steel
73.04 34 Other Tubes and Pipes (for example, welded, riveted or similarly closed) having circular cross sections, the external diameter of which exceeds 406.4 mm (16 inches) of iron or steel
73.05 35 Other Tubes, Pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed) of iron or steel
73.06 77 36 Tube or pipe fitting (for example couplings, elbows, sleeves), of iron or steel. Cast fittings
73.07 37 Copper matters cement copper (precipitated copper) 74.01 38 Unrefined copper; copper anodes for electrolytic refining copper content
74.02 39 Refined copper and copper alloys, unwrought (other than master alloys of heading 7405) : Refined copper
74.03 40 Copper waste and scrap 74.04 41 Master alloys of copper 74.05 42 Copper powders and flakes 74.06 43 Copper bars rods and profiles 74.07 44 Copper wire 74.08 45 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm (0.006 inch)
74.09 46 Copper foil (whether or not printed or blacked with paper, paper board, plastics or similar backing exceeding 0.15 mm (0.006 inch)
74.10 47 Copper tubes and pipes 74.11 48 Copper tube or pipe fittings (for example, coupling, elbows, sleeves) 74.12 49 Stranded wire, cables plaited bands and the like, including slings and similar articles, of copper, not electrically insulated
74.13 50 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
75.01 51 Unwrought nickel 75.02 52 Nickel waste and scrap 75.03 53 Nickel powders and flakes 75.04 54 Nickel bars, rods, profiles and wire 75.05 55 Nickel plates, sheets, strip and foil 75.06 56 Unwrought Aluminium 76.01 57 Aluminium waste and scrap 76.02 58 Aluminium powders and flakes 76.03 59 Aluminium bars, rods and profiles 76.04 60 Aluminium wire 76.05 61 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm (0.0079 inch)
76.06 62 Aluminium plates, sheets and strip, (whether or not printed or backed with paper, paper board, plastics or similar backing materials of a thickness (excluding any backing) not exceeding 0.2 mm (0.0079 inch)
76.07 63 Aluminium tubes and pipes 76.08 64 Aluminium tube or pipe fittings (for example coupling, elbows, sleeves) 76.09 65 Unwrought lead 78.01 66 Lead waste and scrap 78.02 67 Lead bars, rods, profiles and wire 78.03 68 Lad plates, sheets, strip and foil, lead powders and flakes 78.04 78 69 Lead tubes, pipes and tube or pipe fittings (for example couplings) 78.05 70 Unwrought zinc 79.01 71 Zinc waste and scrap 79.02 72 Zinc dust, powders and flakes 79.03 73 Zinc bars, rods, profiles and wire 79.04 74 Zinc plates, sheets, strip and foil 79.05 75 Zinc tubes, pipes and tube or pipe fittings (for example couplings, elbows, sleeves)
79.06 76 Unwrought tin 80.01 77 Tin waste and scrap 80.02 78 Tin bars, rods, profiles and wire 80.03 79 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm (0.008 inch)
80.04 80 Tin foil (whether or not printed or backed with paper, paper board, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2mm (0.008 inch), tin powders and flakes
80.05 81 Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
80.06 82 Tungsten (wolfram) and articles thereof, including waste and scrap 81.01 83 Molybdenum and articles thereof, including waste and scrap 81.02 84 Tantalum and articles thereof, including waste and scrap 81.03 85 Magnesium and articles thereof, including waste and scrap 81.04 86 Cobalt mattes and other intermediate products of cobalt metallurgy and articles thereof, including waste and scrap
81.05 87 Bismuth and articles thereof, including waste and scrap 81.06 88 Cadmium and articles thereof, including waste and scrap 81.07 89 Titanium and articles thereof, including waste and scrap 81.08 90 Zirconium and articles thereof, including waste and scrap 81.09 91 Antimony and articles thereof, including waste and scrap 81.10 92 Manganese and articles thereof, including waste and scrap 81.11 93 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap
81.12
52. Feeding bottles, nipples
53. Fibres of all types and fibre waste 1 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls 2 Jute and other bast fibres (excluding flax, true hemp and ramie) raw or processed but not spun; tow and waste of these fibers including yarn waste and gameted stock 3 Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibers (including yarn waste and gametted stock) 79 4 Coconut, abaca (Manila hemp or Musa textiles Nee), ramie and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not spun; two, noils and waste of these fibers (including yarn waste and gametted stock) 5 Synthetic staple fibers, not carded, combed or otherwise processed for spinning 6 Waste (including noils, yarn waste and gametted stock) of manmade fibers 7 Synthetic staple fibers, carded combed or otherwise processed for spinning 8 Artificial staple fibers carded, combed or otherwise processed for spinning 9 Fabricated asbestos fibers; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, wovenfabric clothing, headgear, footwear, gaskets) whether or not reinforced, other than goods of heading 6811 or 6813 10 Glass fibres (including glass wool) and articles thereof (for example, yarm woven fabrics) ; Slivers, rovings, yarn and chopped strands;
11 Optical fibers and optical fiber bundles; optical fiber cables other than those of heading 8544; sheets and plates of polarizing materials;
lenses (including contact lenses), prisms, mirrors and other optical elements of any material, unmounted, other than such elements of glass not optically worked Fibres of all types and fibre waste including Twine, Cordage, Ropes and Cables, whether or not plaited or braided or not impregnated, coated, covered or sheathed with rubber or plastics, including jute fibres, cordage, cable, rope and twine of jute; including all verities of synthetic fibres or ropes, yarn of jutes, yarn of other vegetable textile fibers. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted
54. Flour, Atta, Maida, Suji and Besan Taxable with effect from
01.04.2008 * Substituted vide Not. SO 69 dt. 31/03/07 1 Wheat or meslin flour 11.01 2 Cereal flours other than of wheat or meslin 11.02 3 Flour, meal and powder of the dried leguminous vegetables of heading 0613, of sago or of roots or tubes of heading (0714) or of the products of chapter 8)
11.06 54A Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker, fly ash. # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
55. Fly Ash
56. Fried and roasted grams 20.08 80 56A Glucose D # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
57. [Gur, jaggery, and edible variety of rub gur] * 17.01, 17.02 1 [Cane or beet sugar and chemically pure sucrose, in soild form : Raw sugar not containing added flavouring or coloring matter]: *
17.01 2 [Other sugars, including chemically pure lactose, maltose, glucose (dextrose) and fructose, in soild form; sugar syrups not containing added flavouring or coloring matter, artificial honey, whether or not mixed with natural honey; caramel:] *
17.02 * deleted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f. 06/03/07
58. Hand pumps, and spare parts 84.13
59. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower, Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
12.11
60. [Hides and skins, whether in a raw or dressed state] (deleted w.e.f.
07.05.2011)
61. High Density Poly Ethylene bags
62. Honey
63. [Hosepipes and fittings thereof Hosepipe and fittings thereof of all varieties and descriptions, excluding those used as spare parts or components of motor vehicles] (deleted w.e.f.
07.05.2011)
64. Hosiery goods
61.15
65. Ice 22.01
66. Idol made of clay and clay lamps
67. Imitation Jewelries
68. Imported Textiles and Fabrics
69. Industrial cables (High Voltage cables, XLPE cables, jelly filled cables, optical fibers)
85.44, 90.01 1 Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electrical conductors, whether or not fitted with connectors, optical fiber cables, made up of individually sheathed fibers, whether or not assembles with electric conductors or fitted with connectors:
85.44 2 Optical fibers and optical fiber bundles; optical fiber cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any materials, unmounted, other than such elements of glass not optically worked:
90.01 69A Industrial Inputs and Packing Materials as specified in the Annexure to the Schedule-II, Part-B (Inserted by Notification No.
S. O. 02 dt.
07.05.2011) 81
70. Industrial perfumes and its concentrates
71. Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant growth regulators, disinfectants and similar products, put in forms or packing for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles and flypapers):
38.08
72. Insulators
73. Iron and steel, that is to say,—
(i) Pig Iron, Sponge Iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;
(ii) Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
(iii) Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;
(iv) Steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);
(v) Steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections);
(vi) Sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition;
(vii) Plates both plain and chequered in all qualities;
(viii) Discs, rings, forgings and steel castings;
(ix) Tool, alloy and special steels of any of the above categories;
(x) Steel melting scrap in all forms including steel skull, turnings and borings;
(xi) Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
(xii) Tin-plates, both hot dipped and electrolytic and tinfree plates;
(xiii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers—heavy and light crane rails;
(xiv) Wheels, tyres, axles and wheels sets;
(xv) Wire rods and wires—rolled, drawn, galvanised, aluminised, tinned or coated such as by copper;
(xvi) Defectives, rejects, cuttings or end pieces of any of the above categories;
(deleted w.e.f.
07.05.2011)
74. IT Products including computers, Mobile Telephony System and parts thereof, Teleprinter and Wireless equipment and parts thereof IT products (as listed by Government of India) including computers, telephones and parts thereof, cell phones, DVD, CD, teleprinter and wireless equipments and parts thereof.@ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN Codes deleted w.e.f. 06/03/07 HSN deleted Word processing machines, Electronic typewriters
(a) Word processing machines
(b) Electronic typewriters HSN deleted Microphones, multimedia speakers, headphones etc.
(a) Microphones
(b) Multimedia speakers
(c) Headphones etc.
HSN deleted Telephone answering machines HSN deleted Prepared unrecorded media for sound recording HSN deleted 82 CD, DVD HSN deleted IT software of any media
(a) Disc for laser reading systems for reproducing phenomena other than sound or image
(b) Magnetic tapes for reproducing phenomena other than sound or image
(c) Other software
(i) on floppy disc or cartridge tape
(ii) on disc or on CD ROM
(iii) on other media HSN deleted Transmission apparatus other than apparatus for radio or T.V.
broadcasting
(a) Walkie-talkie set
(b) Cordless handset
(c) Car telephone
(d) Transportable telephone
(e) Marine radio communication equipment
(f) Amateur radio equipment
(g) Cellular telephone or cell phones HSN deleted Radio communication receivers, Radio Pagers
(a) Radio pagers
(b) Demodulators
(c) Other HSN deleted Aerials, antennas and parts HSN deleted LCD Panels, LED panels and parts.
(a) LCD Panels / LED Panels
(b) Parts HSN deleted Electrical capacitors, fixed, variable and parts
(a) Electrical capacitors, fixed, variable
(b) Parts HSN deleted Electronic calculators HSN deleted Electrical resistors HSN deleted Printed Circuits HSN deleted Switches, Connectors, relays up to 15 amps. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted DATA/Graphic Display tubes, other than Picture tubes and parts
(a) Colour
(b) Black & White or other monochrome HSN deleted Diodes, transistors & similar semi-conductor devides HSN deleted Electronic Integrated Circuits and Micro-assemblies HSN deleted Signal Generators and parts
(a) Signal Generators
(b) Parts HSN deleted Optical fibre cables madeup of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HSN deleted Optical fibre and optical fibre bundles, cables, other than those of heading 8544.70 HSN deleted Liquod Crystal devides, flat panel display devices and parts
(a) Liquid Crystal devices, flat panel display devices
(b) Parts HSN deleted 83 Computer systems and peripherals, Computer Stationery, Electronic diaries
(a) Computer systems and peripherals, toner and cartridges
(b) Electronic diaries HSN deleted Cathode ray oscilloscopes, spectrum analysers, signal analysers
(a) Cathode ray oscilloscopes
(b) Spectrum analysers
(c) Signal analysers HSN deleted Parts and Accessories of Heading 84.69, 84.70 & 84.71 HSN deleted DC Micromotors, Stepper motors of 37.5 watts
(a) D.C. Micromotors of an output not exceeding 35.5W
(b) D.C. Micromotors of an output not exceeding 750W
(c) Stepper motors of an output anot exceeding 37.5W
(d) Stepper motors of an output not exceeding 750W HSN deleted Parts of Heading 85.01 HSN deleted Uninterrupted Power Supply HSN deleted Permanent magnets and articles HSN deleted Apparatus for line telephony or line telegraphy HSN deleted
75. Jute, that is to say, the fibre extracted from plants belonging to the species Corchorrus capsuliries and Corchorrus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa—Varalitissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotaloria juncea whether baled or otherwise;
(deleted w.e.f.
07.05.2011)
76. Jute products including natural, dyed and bleached, diversified, plain and laminated Jute Products, including Jute bags.
77. Kattha
78. Kerosene oil sold through PDS 29.1
79. Kerosene lamp / lantern, petromax, glass chimney Deleted vide Not. SO 10 dt. 23/05/06 w.e.f. 01/04/2006 Hurricane lanterns, petromax and accessories and components thereof. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted
80. [Khandsari] * * deleted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
81. Khoya / Khoa
82. Knitting wool (deleted w.e.f.
07.05.2011) 82A Liquefied Petroleum Gas for Domestic Use # (deleted w.e.f.
07.05.2011)
83. Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate 83A Lime, lime stone, clinker, dolomite and other white washing materials not elsewhere mentioned in the schedule or in any other schedule # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 83B Lignite (deleted w.e.f.
07.05.2011) 84
84. Maize starch, maize gluten, maize germ and maize oil
85. “Medicines and Drugs”, whether patent or proprietory, as defined in section 3 of the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), including vaccines, syringes, dressings, medicated ointments produced under drugs licence, light liquod paraffin of IP grade, Bulk Drugs, Homeopathy, Ayurvedic and Unani Medicines, but not including
(a) Medicated Goods
(b) Products capable of being used as cosmetics and toilet preparations including tooth-paste, tooth-powders, cosmetics, toilet articles and soaps;
(c) Mosquito repellents in any form.
“Medicines and Drugs”, whether patent or proprietary, as defined in the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), including vaccines, syringes, dressings, medicated ointments produced under drugs licence, light liquid paraffin of IP grade, Bulk Drugs, Homeopathy, Ayurvedic and Unani Medicines. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN Codes deleted w.e.f. 06/03/07 HSN deleted
86. Medical equipments / devices and Implants Medical equipments/devices; including Medical Diagnostic Kits. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN Codes deleted w.e.f. 06/03/07 HSN deleted 86A Milk food and milk products including skimmed milk powder tinned, bottled or packed. # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 @ Milk food tinned, bottled or packed foods (excluding cooked food) e.g. Horlicks, Bournvita, Maltova, Viva, Complan, Ovaltin etc. and milk products including ghee, butter, skimmed milk powder: tinned, bottled or packed, excluding ice cream@ @ Substituted by S.O. 45 dated 17.12.07 w.e.f. 17.12.07 86B Milk powder, baby milk food, paneer # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 @ Milk powder, baby milk food e.g. Glaxo, Amulspray, Lactogen etc.
and paneer@ @ Substituted by S.O. 45 dated 17.12.07 w.e.f. 17.12.07r 86C Mixed PVC stabilizer # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
87. [Murmuralu, pelalu, atukulu, puffed rice, muri] * * deleted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
19.04
88. Napa Slabs (Rough flooring stones) including Shahabad stones 68.01
89. Newars 58.06
90. Non-mechanized boats used by fisherman for fishing
91. Nut, bolts, screws and fasteners 85 Nuts, bolts, screws, fasteners, Fitting for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, handles for locks, furniture handles, furniture knobs, drawer channel, furniture fittings, furniture hinges, furniture catchers, (2) nails, revets, cotter pins, staples, panel pins, blue cuttaks, hob nails, stars studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories,
(5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes, (8) wire mesh, metal mesh, wire-netting and barbed wire. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted
92. Oil Cakes: other than de-oiled cakes
93. Oilseeds, that is to say,—
(i) Groundnut or peanut (Arachis hypogaea);
(ii) Seasamum or Til (Sesamum oriental);
(iii) Cottonseed (Gossypium Spp)
(iv) Soyabean (Glycine seja);
(v) Rapeseed and mustard—
(1) Torta (Brassica campestris var toria);
(2) Rai (Brassica juncea);
(3) Jamba—Taramira (Eruca saliva);
(4) Sarson, yellow and brown (Brassica campestris var sarson);
(5) Banarsi Rai or True Mustard (Brassica nigra);
(vi) Linseed (Linum usitatissimum);
(vii) Castor (Ricinus communis);
(viii) Coconut (i.e. copra excluding tender coconuts) (Cocosnucifera);
(ix) Sunflower (Helianthus annus);
(x) Nigar seed (Guizotia abyssinica);
(xi) Neem, vepa (Azadirachta indica);
(xii) Mahua, illupai, Ippe (Madhuca indica M. latifolia, Bassia latifolia and Madhuca longifolia syn. M. longifolia);
(xiii) Karanja, pongam, honga (Pongamia pinnata syn. P. Glabra);
(xiv) Kusum (Schleichera oleosa, syn. S. trijuga);
(xv) Punna, undi (Calophyllum inophyllum);
(xvi) Kokum (Carcinia indica);
(xvii) Sal (Shorea robusta);
(xviii) Tung (Aleuritesfordii and A. montana);
(xix) Red palm (Elaeisguinensis);
(xx) Saff lower (Carthanus tinctorius);
(deleted w.e.f.
07.05.2011)
94. Ores and Minerals 1 Iron ores and concentrates, including roasted iron pyrites; Iron ores and concentrates, other than roasted iron pyrites
26.01 2 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 per cent or more, calculated on the dry weight
26.02 3 Copper ores and concentrates 26.03 4 Nickel ores and concentrates 26.04 5 Cobalt ores and concentrates 26.05 6 Aluminium ores and concentrates 26.06 7 Lead ores and concentrates 26.07 86 8 Zinc ores and concentrates 26.08 9 Tin ores and concentrates 26.09 10 Chromium ores and concentrates 26.10 11 Tungsten ores and concentrates 26.11 12 Uranium or thorium ores and concentrates 26.12 13 Molybdenum ores and concentrates 26.13 14 Titanium ores and concentrates 26.14 15 Niobium, tantalum, vanadium or zirconium ores and concentrates 26.15 16 Precious metal ores and concentrates 26.16 17 Other ores and concentrates 26.17 Ores and minerals: all types and varieties; including Gypsum of all forms & descriptions, but excluding all kinds of stone, stone chips, stone dust; marble and granite stones in all their forms. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted 94A Packing cases & packing materials including cork, cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, polythene and Hessian based paper; high density polythene fabric based paper and bituminized water proof paper, Jute twine; Polythene and plastic bags including LDPE plastic bags for milk pouches; Tin containers, shooks, teal chests, waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable drums, or other materials notified by govt. in this behalf. Explanation: planks panels, battens, when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry. # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
95. Paraffin wax of all grades / standards other than food grade standards including standard wax and slack wax.
96. Paper and newsprint 1 Recovered (waste and scrap) paper and paperboard 47.07 2 Paperboard Paper pulp moulded trays 3 Newsprint, in rolls or sheets 48.01 4 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading 4801 or 4803;
handmade paper and paper and paperboard
48.02 5 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creaped, crinkeled, embossed, perforated, surface-colored, surface-decorated or printed in roll or sheets
48.03 6 Uncoated craft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803; handmade paper and paperboard
48.04 7 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed (than as specified in note 2 to this chapter)
48.05 87 8 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers
48.06 9 Ammonia Paper, Blotting paper, Carbon paper, Cellophane, PVC coated paper, stencil paper, tissue paper, water proof paper, art boards, card boards, corrugated boards, duplex boards, pulp boards, straw boards, triplex boards and the like, but excluding photographic paper.
97. Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes and their fittings thereof (deleted w.e.f.
07.05.2011) 1 Tubes, Pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics 2 Tubes, Pipes and hollow profiles, of cast iron 3 Tubes, Pipes and hollow profiles, seamless, of iron (other than case iron) or steel 4 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm (16 inches) of iron or steel 5 Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel;
6 Tube or pipe fittings (for example coupling, elbows, sleeves), of iron or steel; Cast fittings Pipes: i.e. to say G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes and their fittings thereof 97A Pizza Bread # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
98. Plastic granules, plastic powder and master batches
99. Plastic footwear including moulded plastic footwears, Hawaii chappals & straps thereof
64.04
100. Plastic and tin containers including barrels 100A Polyester and staple fiber yarn # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 100B # Plywood, Block Board and Flush Doors # Added by S.O. 45 dated 17.12.07 w.e.f. 17.12.07
101. Porridge
102. Potato & Onion Taxable with effect from
01.04.2008 * Substituted vide Not. SO 69 dt. 31/03/07
103. Power Tillers, their parts and accessories including trailers, but excluding batteries, tyres, tubes and flaps.
104. Pre-owned motor vehicles, when sold by a Registered VAT Dealer:
dealing in purchase and sale / resale of new Motor Vehicles thereof.
Note: Pre-owned or second-hand old motor vehicles for this purpose, shall mean a separate commercial commodity.
88
105. Printed material including diary, calendar, etc. including printing works:
held to be as nature of works contract in course of printing 1 Music, printed or in manuscript, whether or not bound or illustrated 49.04 2 Maps and hydrographic or similar charts of all kinds, including Atlases, wall maps, topographical plans and globes, printed
49.05 3 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
49.09 4 Calendars of any kind, printed, including calendar blocks 49.10 5 Other printed matter, including printed pictures and photographs, Accounts books, Paper envelopes, Race cards, Greeting Cards, Invitation cards, humour post cards, picture post cards, cards for special occasions, photo and stamp albums
49.11
106. Printing ink excluding toner and cartridges 32.15
107. Processed Meat, Poultry and Fish
108. Pulp of Bamboo, Wood and Paper 1 Mechanical wood pulp 47.01 2 Chemical wood pulp, dissolving grades 47.02 3 Chemical wood pulp, soda or sulfate, other than dissolving grades 47.03 4 Chemical wood pulp, sulfite other than dissolving grades 47.04 5 Pulps of fibers derived from recovered (waste and scrap paper or paperboard or of other fibrous cellulosic material)
47.06
109. Pulses, that is to say,-
(i) Gram or gulab gram (Cicemrietinum L);
(ii) Tur or arhar (Cajanus cajan);
(iii) Moong or green gram (Phaselous aureus);
(iv) Mmasur or lentil (Lens esculmta Moench, Lens cuinaris Medic.);
(v) Urad or black gram (Phaseolus mungo);
(vi) Moth (Phaseolus aconitifolius Jacq);
(vii) Lakh or khesari (Lathyrus sativus L.);
(deleted w.e.f.
07.05.2011) 109A PVC and Insulated adhesive tapes # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
110. Rail coaches, engines and Wagons and parts thereof 1 Rail Locomotives powered from an external source of electricity or by electric accumulators (batteries)
86.01 2 Other rail Locomotives; Locomotive tenders 86.02 3 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
86.03 4 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trakliners, testing coaches and track inspection vehicles)
86.04 5 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special railway or tramway coaches, not self-propelled (excluding those of heading 8604)
86.05 6 Railway or tramway freight cars, not self-propelled 86.06
111. Raw Cashew 89
112. Readymade garments but not including those made of khadi 1 Men’s or boy’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), and similar articles, knitted or crocheted, other than those of heading 6103
61.01 2 Women’s or girl’s overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), and similar articles, knitted or crocheted, other than those of heading 6104
61.02 3 Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
61.03 4 Women’s or girl’s suits, ensembles, suit-type jackets, blazers, dresses, skirts, devided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted
61.04 5 Men’s or boy’s shirts, knitted or crocheted 61.05 6 Women’s or girl’s blouses and shirts, knitted or crocheted 61.06 7 Men’s or boy’s underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
61.07 8 Women’s or girl’s slips, petticoats, briefs, panties night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
61.08 9 T-shirts, singlets, tank tops and similar garments, knitted or crocheted 61.09 10 Sweaters, Pullovers, sweatshirts waistcoats (vests), and similar articles knitted or crocheted
61.10 11 Babies garments and clothing accessories, knitted or crocheted 61.11 12 Track suits, ski-suits and swimwear, knitted or crocheted 61.12 13 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, cogered, or laminated with rubber or plastic materiel which completely obscures the underlying fabric
61.13 14 Other garments, knitted or crocheted 61.14 15 Men’s or boy’s overcoats, raincoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets, other than those of heading 6203)
62.01 16 Women’s or girl’s overcoats, raincoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets, other than those of heading 6204)
62.02 17 Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts other than swimwear
62.03 18 Women’s or girl’s suits, ensembles, suit-type jackets, blazers, dresses, skirts divided skirts, trousers, bib and brace overalls, breeches and shorts other than swimwear
62.04 19 Men’s or boy’s shirts 62.05 20 Women’s or girl’s blouses, shirts and shirt-blouses 62.06 21 Men’s or boy’s singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gown and similar articles
62.07 22 Women’s or girl’s singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles
62.08 90 23 Babies garments and clothing accessories 62.09 24 Garments, made-up of fabrics of heading 5602, 5903, 5906 or 5907 62.10 25 Track suits, ski-suits and swimwear, other garments 62.11 26 Brassiers, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
62.12
113. Renewable energy devices and spare parts thereof 84.19, 85.14 Renewable energy devices or equipments, including their parts, that is to say-
(a) Flat plate solar collectors
(b) Concentrating and pipe type solar collectors
(c) Solar cookers
(d) Solar water heaters
(e) Solar crop driers and systems
(f) Solar air/gas/fluid heating system
(g) Solar refrigeration, cold storages and air conditioning system
(h) Solar stills and desalination systems
(i) Solar pumps based on solar thermal and solar photo-voltaic conversion
(j) Solar power generating system
(k) Solar photo-voltaic modules and panels for water pumping and other applications
(l) Windmills and any specially designed devices which run on windmills
(m) Any special devices including electricity generators and pumps running on wind energy
(n) Bio gas engines and bio gas plant and accessories and equipments connected therewith for utilizing energy from bio gas
(o) Agricultural and municipal waste conversion devices producing energy bio mass.
(p) Equipments for utilizing ocean waves.
(q) Hydrams or hydraulic ram or similar other devices using, energy derived from flowing or stored up water
(r) Solar cells
(s) Solar lanterns and lamps. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted
114. Rice Bran Rice bran including husk and bran of cereals. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 Taxable with effect from
01.04.2008 * Substituted vide Not. SO 69 dt. 31/03/07
115. River sand and grit 115A Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; Reclaimed rubber, all grades and qualities; Synthetic rubber # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
116. Safety matches 36.05
117. [Seeds] * * deleted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
12.09 91 06/03/07
118. Sewing machines, its parts and accessories thereof 84.52 118A Scrap of old and condemned batteries # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
119. Ship and other water vessels 1 Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods
89.01 2 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
89.02 3 Yachts and other vessels for pleasure or sports; row boats and canoes 89.03 4 Tugs and pusher craft 89.04 5 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
89.05 6 Other vessels, including warships and lifeboats other than row boats 89.06 7 Other floating structures (for example, rafts, tanks, cofferdams, landing stages, buoys and beacons)
89.07 8 Vessels and other floating structures for scraping 89.08
120. Silk fabrics but excluding handloom silks, unless covered by Additional Excise Duty (deleted w.e.f.
07.05.2011)
121. Skimmed milk powder and UHT milk @ UHT Milk @ Substituted by S.O. 45 dated 17.12.07 w.e.f. 17.12.07 HSN deleted
122. Solvent oils other than organic solvent oil 38.14 Solvent oils other than organic solvent oil including solvent. @ @ Amended vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted 122A # Soya Nuggets commonly known as soya bari # Added by S.O. 45 dated 17.12.07 w.e.f. 17.12.07
123. Spectacles, parts & components thereof, contact lens & lens cleaner
124. Spices and condiments of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies etc.
1 Ajwain, Handi, Dhania, Methi, Sonth, Kalaunji, Saunf, Khatai, Amchur, Long-patta, Dalchini, Tejpatta, Javatri, Jaiphal, Pepper, Elaichi of all kinds, kankaul mirch etc.
‘Handi’ is substituted by ‘Haldi’ @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 2 Pepper of the genus Piper, dried or crushed or ground fruits of the genus Capsicum (Peppers or of the genus Piments (e.g., allspice):
9.04 3 Cinnamon and cinnamon-tree flowers 9.06 4 Cloves (whole fruit, clovers and stems) 9.07 5 Nutmeg, mace and cardamoms 9.08 6 Seeds of anise, badian, fennel, coriander, cumin or caraway; 9.09 92 7 Dried Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and all other spices
9.10 8 Hing (Asafoetida) 9 Kirana items namely, kala namak, sendha namak, coconut powder, edible gond, isabgol husk, rai, postdana, magaj of all kinds, saffron, silver vark, kaluanji and saji # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
125. Sports goods, but excluding apparels and footwear 1 Articles for arcade, table or parlour games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof:
95.04 2 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Snow-skis and other snow-ski equipment; parts and accessories thereof:
95.06 3 Fishing rods, fish-hooks 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 equipment;
parts and accessories thereof:
95.07
126. Starch 11.08 126A Stainless Steel sheets (deleted w.e.f.
07.05.2011)
127. Synthetic gems and hairpins
128. Tamarind and Tamarind seed and powder 8.13
129. Tools, that is to say, -
(a) Power tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers, routers, winches, grinders, super abrasives, non-woven abrasives, bonded abrasives other than stone for polishing floor, stone for sharpening carpenters' instruments, tile polishing blocks and rubbing bricks;
(b) Cutting tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters;
(c) Measuring tools such as micrometers, vernier calipers, feeler gauges, height gauges, slip gauges, snap gauges, pressure gauges, dial thermometers, water meter and measuring steel tapes;
(d) Hydraulic tools such as jacks, pipe-benders, rammers, grinders, drills torque wrenches, filters, regulators and lubricant applicators;
(e) Pneumatic tools such as impact wrenches, rammers, grinders, drills torque wrenches, filters, regulators and lubricant applicators;
(f) Hand tools such as spanners, pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits, hack-saws, hacksaw blades and frames, band-saw rolls, dice, die-nuts, tools for carpentry, tools for masons and steel files.
130. Toys excluding electronic toys
131. Tractors, harvesters and attachments and parts thereof 87.01 Tractors, Threshers, harvesters and attachments & parts thereof @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
HSN deleted 93 06/03/07
132. Transformers
133. Transmission towers Transmission wires and towers @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted
134. Umbrella, its parts and accessories thereof except garden umbrella 66.01
135. Vanaspati (Hydrogenated vegetable oil) 15.17
136. Vegetable oil including gingili oil and bran oil 1 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:
15.15 2 Animal or vegetable fats and oils, and their fractions, partly or wholly hydrogenated, intere-sterified reesterified or elaidinized, whether or not refined, but not further prepared:
15.16 136A Waste paper, empty bottles, empty drums, broken glasses and plastic waste# # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 136B Weighing machines and weighing scales and parts thereof, and weights of all kinds and varieties # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 136C Wire cloths and felt, endless or fitted with linking devices of a kind used in paper making machine or any other machine # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
137. Wet dates
138. Wooden crates 138A Windmill for water pumping & for generation of electricity # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07
139. Writing instruments, and writing inks namely Ball Point Pens, Felt tipped and other porous-tipped pens and markers, Indian ink drawing pens, Fountain pens, Propelling or sliding pencils, Refills for ball point pens, comprising the ball point and the ink reservoir, Pen ribs and nib points, Pencils and crayons with leads encased in a rigid sheath, Pencil leads, black or coloured, Pastels and drawing charcoals other than chalks, Geometry boxes, colour boxes, pencil sharpeners, colour boxes.
96.08 Writing instruments, and writing inks namely Ball Point Pens, Felt tipped and other porous-tipped pens and markers, Indian ink drawing pens, Fountain pens, Propelling or sliding pencils, Refills for ball point pens, comprising the ball point and the ink reservoir, Pen ribs and nib points, Pencils and crayons with leads encased in a rigid sheath, Pencil leads, black or coloured, Pastels and drawing charcoals, Geometry boxes , colour boxes, crayons and pencil sharpeners. @ @ Substituted vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
06/03/07 HSN deleted 139A X-ray films, bromide paper and other diagnostic films # # Added vide Notification No. S.O. 55 dated 06/03/2007 w.e.f.
94 06/03/07