1 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule I – 2.5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304
2. 0304 Fish fillets and other fish meat (whether or not minced), frozen
3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6. 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during 2 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3) the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
10. 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
11. 0406 Chena or paneer put up in unit container and bearing a registered brand name
12. 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.
13. 0409 Natural honey, put up in unit container and bearing a registered brand name
14. 0410 Edible products of animal origin, not elsewhere specified or included
15. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
16. 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
17. 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
18. 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.
19. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation 3 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3) of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
21. 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.
22. 7 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen
24. 0711 Vegetables 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
25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]
26. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets
27. 0801 Cashew nuts, whether or not shelled or peeled
28. 0802 Dried areca nuts, whether or not shelled or peeled
29. 0802 Dried chestnuts (singhada), whether or not shelled or peeled
30. 08 Dried makhana, whether or not shelled or peeled
31. 0806 Grapes, dried, and raisins
32. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
34. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35. 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37. 0903 Maté
38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39. 0905 Vanilla
40. 0906 Cinnamon and cinnamon-tree flowers
41. 0907 Cloves (whole fruit, cloves and stems)
42. 0908 Nutmeg, mace and cardamoms
43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper 4 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3) berries [other than of seed quality]
44. 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
45. 10 All goods i.e. cereals, put up in unit container and bearing a registered brand name
46. 1001 Wheat and meslin put up in unit container and bearing a registered brand name
47. 1002 Rye put up in unit container and bearing a registered brand name
48. 1003 Barley put up in unit container and bearing a registered brand name
49. 1004 Oats put up in unit container and bearing a registered brand name
50. 1005 Maize (corn) put up in unit container and bearing a registered brand name
51. 1006 Rice put up in unit container and bearing a registered brand name
52. 1007 Grain sorghum put up in unit container and bearing a registered brand name
53. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
54. 1101 Wheat or meslin flour put up in unit container and bearing a registered brand name.
55. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
56. 1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
57. 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]
58. 1105 Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name
59. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name
60. 1106 10 10 Guar meal
61. 1106 10 90 Guar gum refined split
62. 1109 00 00 Wheat gluten, whether or not dried
63. 12 All goods other than of seed quality
64. 1201 Soya beans, whether or not broken other than of seed quality.
65. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not 5 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3) shelled or broken other than of seed quality.
66. 1203 Copra other than of seed quality
67. 1204 Linseed, whether or not broken other than of seed quality.
68. 1205 Rape or colza seeds, whether or not broken other than of seed quality.
69. 1206 Sunflower seeds, whether or not broken other than of seed quality
70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72. 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
73. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74. 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 Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76. 1301 Compounded asafoetida commonly known as heeng
77. 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)
78. 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]
79. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
81. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified.
82. 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 6 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
83. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
84. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
91. 1701 Beet sugar, cane sugar, khandsari sugar
92. 1702 Palmyra sugar
93. 1801 Cocoa beans whole or broken, raw or roasted
94. 1802 Cocoa shells, husks, skins and other cocoa waste
95. 1803 Cocoa paste whether or not de-fatted
96. 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker's wares
97. 1902 Seviyan (vermicelli)
98. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99. 1905 Pizza bread
100. 1905 40 00 Rusks, toasted bread and similar toasted products
101. 2106 90 Sweetmeats
102. 2201 90 10 Ice and snow
103. 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
104. 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
105. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry 7 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3) feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
106. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
107. 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
108. 2307 Wine lees; argol
109. 2401 Tobacco leaves
110. 2502 Unroasted iron pyrites.
111. 2503[except 2503 00 10] Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]
112. 2504 Natural graphite.
113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115. 2507 Kaolin and other kaolinic clays, whether or not calcined.
116. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117. 2509 Chalk.
118. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120. 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.
121. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
122. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 8 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
123. 2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]
124. 2516 [Except 2516 11 00, 2516 12 00] 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.
125. 2516 11 00 Granite crude or roughly trimmed
126. 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; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127. 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; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered
128. 2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
131. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
132. 2524 Asbestos
133. 2525 Mica, including splitting; mica waste.
134. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3
136. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137. 2530 Mineral substances not elsewhere specified or included.
138. 26 [other than All ores and concentrates [other than slag, dross (other than 9 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3) 2619, 2620, 2621] granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139. 2601 Iron ores and concentrates, including roasted iron pyrites
140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141. 2603 Copper ores and concentrates.
142. 2604 Nickel ores and concentrates.
143. 2605 Cobalt ores and concentrates.
144. 2606 Aluminium ores and concentrates.
145. 2607 Lead ores and concentrates.
146. 2608 Zinc ores and concentrates.
147. 2609 Tin ores and concentrates.
148. 2610 Chromium ores and concentrates.
149. 2611 Tungsten ores and concentrates.
150. 2612 Uranium or thorium ores and concentrates.
151. 2613 Molybdenum ores and concentrates.
152. 2614 Titanium ores and concentrates.
153. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
154. 2616 Precious metal ores and concentrates.
155. 2617 Other ores and concentrates
156. 2618 Granulated slag (slag sand) from the manufacture of iron or steel
157. 27 Bio-gas
158. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159. 2702 Lignite, whether or not agglomerated, excluding jet
160. 2703 Peat (including peat litter), whether or not agglomerated
161. 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162. 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
163. 2706 Tar distilled from coal, from lignite or from peat
164. 2710 Kerosene PDS
165. 2711 12 00, 2711 13 00, 2710 19 00 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.
166. 28 Thorium oxalate
167. 28 Enriched KBF4 (enriched potassium fluroborate) 10 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
168. 28 Enriched elemental boron
169. 28 Nuclear fuel
170. 2805 11 Nuclear grade sodium
171. 2845 Heavy water and other nuclear fuels
172. 2853 Compressed air
173. 30 Insulin
174. 3002, 3006 Animal or Human Blood Vaccines
175. 30 Diagnostic kits for detection of all types of hepatitis
176. 30 Desferrioxamine injection or deferiprone
177. 30 Cyclosporin
178. 30 Medicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand name
179. 30 Oral re-hydration salts
180. 30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181. 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
182. 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name
183. 32 Wattle extract, quebracho extract, chestnut extract
184. 3202 Enzymatic preparations for pre-tanning
185. 3307 41 00 Agarbatti
186. 3402 Sulphonated castor oil, fish oil or sperm oil
187. 3605 00 10 Handmade safety matches
Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging
188. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
189. 4016 Toy balloons made of natural rubber latex
190. 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191. 4016 Erasers
192. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 11 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
193. 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
194. 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
195. 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
196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
199. 4801 Newsprint, in rolls or sheets
200. 4823 Kites
201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets
202. 5004 to 5006 Silk yarn
203. 5007 Woven fabrics of silk or of silk waste
204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool
205. 5105 Wool and fine or coarse animal hair, carded or combed
206. 5106 to 5110 Yarn of wool or of animal hair
207. 5111 to 5113 Woven fabrics of wool or of animal hair
208. 5201 to 5203 Cotton and Cotton waste
209. 5204 Cotton sewing thread, whether or not put up for retail sale
210. 5205 to 5207 Cotton yarn [other than khadi yarn]
211. 5208 to 5212 Woven fabrics of cotton
212. 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213. 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214. 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)
215. 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
216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn
217. 5407, 5408 Woven fabrics of manmade textile materials
218. 5512 to 5516 Woven fabrics of manmade staple fibres
219. 5705 Coir mats, matting and floor covering 12 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
221. 60 Knitted or crocheted fabrics [All goods]
222. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
223. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
225. 64 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
226. 6901 00 10 Bricks of fossil meals or similar siliceous earths
227. 6904 10 00 Building bricks
228. 6905 10 00 Earthen or roofing tiles
229. 7018 Glass beads.
230. 84 Pawan Chakki that is Air Based Atta Chakki
231. 8413, 8413 91 Hand pumps and parts thereof
232. 8419 19 Solar water heater and system
233. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
234. 84 or 85 Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
235. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators
236. 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
239. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 13 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
240. 8606 Railway or tramway goods vans and wagons, not self-propelled
241. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
242. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
244. 8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.
245. 8803 Parts of goods of heading 8802
246. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248. 8904 Tugs and pusher craft
249. 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
250. 8906 Other vessels, including warships and lifeboats other than rowing boats
251. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253. 90 Coronary stents and coronary stent systems for use with cardiac catheters
254. 90 or any other Chapter Artificial kidney
255. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney
256. 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
257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
258. 9405 50 31 Kerosene pressure lantern
259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 14 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
260. 9603 10 00 Broomsticks
261. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262. 9705 Numismatic coins
263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. List 1 [See S.No.180 of the Schedule I]
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel 15
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa 16
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin 17
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra-tracheal Suspension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
(174) Intravenous amino acids
(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol 18
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
(179) Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT tests
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid 19
(220) Tocainide
(221) Tri-iodothyronine
(222) Triethylene Tetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) X-ray diagnostic agents, the following:-
(a) Propylidone
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229) Zoledronic Acid
(230) Anti-Haemophilic Factors Concentrate (VIII and IX) List 2 [See S.No.181 of the Schedule I]
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PAS
(6) Pyrazinamide
(7) Dapsone
(8) Clo- fazamine
(9) Tetracycline Hydrochloride
(10) Pilocarpine
(11) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atro- pine
(15) Homatroprn
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin. List 3 [See S.No.257 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 20
(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, Com- passes 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) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule
(2) Wheel chairs falling under heading No. 87.13 of the First Schedule (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 detectbn appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement. Schedule II – 6% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
1. 01012100, 010129 Live horses
2. 0202 Meat of bovine animals, frozen and put up in unit containers
3. 0203 Meat of swine, frozen and put up in unit containers
4. 0204 Meat of sheep or goats, frozen and put up in unit containers
5. 0205 Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
6. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers 21 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
7. 0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
8. 0208 Other meat and edible meat offal, frozen and put up in unit containers
9. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
10. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers
11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers
12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13. 0406 Cheese
14. 0801 Brazil nuts, dried, whether or not shelled or peeled
15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
16. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried
17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8
18. 1108 Starches; inulin
19. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
20. 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503
21. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
22. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
23. 1505 Wool grease and fatty substances derived therefrom (including lanolin)
24. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
25. 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
26. 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or 22 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
29. 1602 Other prepared or preserved meat, meat offal or blood
30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
33. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
34. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
35. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39. 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
40. 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
41. 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
42. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
43. 2102 Yeasts and prepared baking powders
44. 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning
45. 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi 23 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
46. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form
47. 2202 90 10 Soya milk drinks
48. 2202 90 20 Fruit pulp or fruit juice based drinks
49. 2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name
50. 2202 90 30 Beverages containing milk
51. 2515 12 10 Marble and travertine blocks
52. 2516 Granite blocks
53. 28 Anaesthetics
54. 28 Potassium Iodate
55. 28 Steam
56. 28 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57. 2801 20 Iodine
58. 2847 Medicinal grade hydrogen peroxide
59. 29 Gibberellic acid
60. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64. 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 24 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
65. 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 denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
66. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
67. 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
68. 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
69. 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
70. 3215 Fountain pen ink
71. 3215 Ball pen ink
72. 3306 10 10 Tooth powder
73. 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis]
74. 29, 30, 3302 Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil
75. 3406 Candles, tapers and the like
76. 3701 Photographic plates and film for x-ray for medical use
77. 3705 Photographic plates and films, exposed and developed, other than cinematographic film
78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
79. 3818 Silicon wafers
80. 3822 All diagnostic kits and reagents
81. 3926 Feeding bottles
82. 3926 Plastic beads
83. 4007 Latex Rubber Thread
84. 4014 Nipples of feeding bottles
85. 4015 Surgical rubber gloves or medical examination rubber gloves 25 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
86. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
87. 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
88. 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
89. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
90. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
91. 4203 Gloves specially designed for use in sports
92. 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 agricultural crop residues
93. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like
94. 4405 Wood wool; wood flour
95. 4406 Railway or tramway sleepers (cross-ties) of wood
96. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
98. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
99. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of 26 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) wood; boot or shoe lasts and trees, of wood
100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
101. 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 kitchenware]
102. 4501 Natural cork, raw or simply prepared
103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials
104. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
105. 4701 Mechanical wood pulp
106. 4702 Chemical wood pulp, dissolving grades
107. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades
108. 4704 Chemical wood pulp, sulphite, other than dissolving grades
109. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes
110. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
111. 4707 Recovered (waste and scrap) paper or paperboard
112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
113. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
115. 4806 20 00 Greaseproof papers
116. 4806 40 10 Glassine papers
117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or 27 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) impregnated, whether or not internally reinforced, in rolls or sheets
118. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
119. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
120. 4811 Aseptic packaging paper
121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
122. 4819 Cartons, boxes and cases of corrugated paper or paper board
123. 4820 Exercise book, graph book, & laboratory note book and notebooks
124. 4823 Paper pulp moulded trays
125. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
126. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated
127. 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
128. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
129. 4908 Transfers (decalcomanias)
130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
131. 4910 Calendars of any kind, printed, including calendar blocks
132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices
133. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool
134. 5602 Felt, whether or not impregnated, coated, covered or laminated
135. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated
136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or 28 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread
138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
140. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up
143. 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
144. 5703 Carpets and other textile floor coverings, tufted, whether or not made up
145. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
146. 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
147. 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806
148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149. 5803 Gauze, other than narrow fabrics of heading 5806
150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
152. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
154. 5808 Braids in the piece; ornamental trimmings in the piece, without 29 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) embroidery, other than knitted or crocheted; tassels, pompons and similar articles
155. 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 [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]
156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]
157. 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
158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162. 5905 Textile wall coverings
163. 5906 Rubberised textile fabrics, other than those of heading 5902
164. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
167. 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
168. 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 30 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece
170. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
171. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece
172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
173. 6602 Walking-sticks, seat-sticks, whips, riding-crops and the like
174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602
175. 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)
176. 68 Sand lime bricks
177. 6815 Fly ash bricks and fly ash blocks
178. 7015 10 Glasses for corrective spectacles and flint buttons
179. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
180. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
181. 7317 Animal shoe nails
182. 7319 Sewing needles
183. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
184. 7323 Table, kitchen or other household articles of iron & steel; Utensils
185. 7418 Table, kitchen or other household articles of copper; Utensils
186. 7615 Table, kitchen or other household articles of aluminium; Utensils
187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
188. 8214 Paper knives, Pencil sharpeners and blades therefor
189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware
190. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors
191. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP
192. 8413 Power driven pumps primarily designed for handling water, namely, 31 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
193. 8414 20 10 Bicycle pumps
194. 8414 20 20 Other hand pumps
195. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps
196. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers
197. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437
198. 8434 Milking machines and dairy machinery
199. 8436 Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
200. 8452 Sewing machines
201. 8479 Composting Machines
202. 8517 Telephones for cellular networks or for other wireless networks
203. 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks
204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
205. 8539 LED lamps
206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles
207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
208. 8712 Bicycles and other cycles (including delivery tricycles), not motorised
209. 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210. 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes
211. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips
213. 90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
214. 9001 Contact lenses; Spectacle lenses
215. 9002 Intraocular lens
216. 9004 Spectacles, corrective
217. 9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
218. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- 32 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) medical apparatus and sight-testing instruments
219. 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
221. 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body
222. 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 light
223. 9404 Coir products [except coir mattresses]
224. 9404 Products wholly made of quilted textile materials
225. 9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
226. 9405 LED lights or fixtures including LED lamps
227. 9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
228. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230. 9506 Sports goods other than articles and equipments for general physical exercise
231. 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites
232. 9608 Pens [other than Fountain pens, stylograph pens]
233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
235. 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material
236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdecorated manufactured articles; collages and similar decorative plaques
237. 9702 Original engravings, prints and lithographs
238. 9703 Original sculptures and statuary, in any material
239. 9705 Collections and collectors' pieces of zoological, botanical, 33 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240. 9706 Antiques of an age exceeding one hundred years
241. 9804 Other Drugs and medicines intended for personal use
242. - Lottery run by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. Schedule III – 9% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
1. 0402 91 10, 0402 99 20 Condensed milk
2. 1107 Malt, whether or not roasted
3. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
4. 1404 90 10 Bidi wrapper leaves (tendu)
5. 1404 90 50 Indian katha
6. 1517 10 All goods i.e. Margarine, Linoxyn
7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
8. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
9. 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
10. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
11. 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12. 1704 Sugar confectionery (excluding white chocolate and bubble / chewing 34 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) gum) [other than bura, batasha]
13. 1901 Preparations suitable for infants or young children, put up for retail sale
14. 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
15. 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16. 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]
17. 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18. 2103 90 10 Curry paste
19. 2103 90 30 Mayonnaise and salad dressings
20. 2103 90 40 Mixed condiments and mixed seasoning
21. 2104 Soups and broths and preparations therefor; homogenised composite food preparations
22. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa
23. 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]
24. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
25. 2207 Ethyl alcohol and other spirits, denatured, of any strength
26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid
27. 2503 00 10 Sulphur recovered as by-product in refining of crude oil
28. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
29. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
31. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole 35 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
32. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars
33. 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; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]
34. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
35. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
36. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
39. 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]
40. 29 All organic chemicals other than giberellic acid
41. 30 Nicotine polacrilex gum
42. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
43. 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
44. 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
45. 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
46. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) 36 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
47. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
48. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined
52. 3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry
53. 3211 00 00 Prepared driers
54. 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous 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. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)
56. 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
57. 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 Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
58. 3304 20 00 Kajal pencil sticks 37 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
59. 3305 9011, 3305 90 19 Hair oil
60. 3306 10 20 Dentifices - Toothpaste
61. 3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap
62. 3404 Artificial waxes and prepared waxes
63. 3407 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)
64. 3501 Casein, caseinates and other casein derivatives; casein glues
65. 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
66. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501
67. 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein
68. 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
69. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
70. 3507 Enzymes, prepared enzymes
71. 3601 Propellant powders
72. 3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
73. 3605 Matches (other than handmade safety matches [3605 00 10])
74. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
75. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed
77. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 38 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films
79. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
80. 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
81. 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black
82. 3803 00 00 Tall oil, whether or not refined
83. 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84. 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-terpineol as the main constituent
85. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86. 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
87. 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products
88. 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
89. 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
90. 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
91. 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
92. 3816 Refractory cements, mortars, concretes and similar compositions, other 39 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3) than products of heading 3801
93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
94. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]
95. 3821 Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells
96. 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
97. 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
98. 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.]
99. 3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
100. 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, 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
101. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
102. 3915 Waste, parings and scrap, of plastics
103. 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
104. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics
105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
107. 3921 Other plates, sheets, film, foil and strip, of plastics 40 S. No. Chapter / Heading / Subheading / Tariff item Description of Goods
(1) (2) (3)
108. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
109. 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
110. 3925 Builder's wares of plastics, not elsewhere specified
111. 3926 PVC Belt Conveyor, Plastic Tarpaulin
112. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Nonconjugated diene rubber (EPDM)
113. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip
114. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
115. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
117. 4007 Vulcanised rubber thread and cord, other than latex rubber thread
118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
120. 4010 Conveyor or transmission belts or belting, of vulcanised rubber
121. 4011 Rear Tractor tyres and rear tractor tyre tubes
122. 4014 Hygienic or pharmaceutical articles (inc