(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(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
(align="bottom" width="127">
substances)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 – 12%
|
|
|
|
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
01012100,
|
Live horses
|
|
|
010129
|
|
|
2.
|
0202
|
Meat of bovine animals, frozen and put up in unit containers
|
|
3.
|
0203
|
Meat of swine, frozen and put up in unit containers
|
|
4.
|
0204
|
Meat of sheep or goats, frozen and put up in unit containers
|
|
5.
|
0205
|
Meat of horses, asses, mules or hinnies, frozen and put up in unit
|
|
|
|
containers
|
|
6.
|
0206
|
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
|
|
|
|
mules or hinnies, frozen and put up in unit containers
|
|
7.
|
0207
|
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 (including teats), of vulcanised
|
|
|
|
|
rubber other than hard rubber, with or without fittings of hard rubber;
|
|
|
|
|
such as Hot water bottles, Ice bags [other than Sheath contraceptives,
|
|
|
|
|
Rubber contraceptives, male (condoms), Rubber contraceptives, female
|
|
|
|
|
(diaphragms), such as cervical caps]
|
|
123.
|
4015
|
|
Articles of apparel and clothing accessories (including gloves, mittens
|
|
|
|
|
and mitts), for all purposes, of vulcanised rubber other than hard rubber
|
|
|
|
|
[other than Surgical gloves]
|
|
124.
|
4202
|
|
School satchels and bags other than of leather or composition leather
|
|
125.
|
4202 12
|
10
|
Toilet cases
|
|
126.
|
4202 22
|
10
|
Hand bags and shopping bags, of artificial plastic material
|
|
127.
|
4202 22
|
20
|
Hand bags and shopping bags, of cotton
|
|
128.
|
4202 22
|
30
|
Hand bags and shopping bags, of jute
|
|
129.
|
4202 22
|
40
|
Vanity bags
|
|
130.
|
4202 29
|
10
|
Handbags of other materials excluding wicker work or basket work
|
|
131.
|
4301
|
|
Raw furskins (including heads, tails, paws and other pieces or cuttings,
|
|
|
|
|
suitable for furriers' use), other than raw hides and skins of heading
|
|
|
|
|
4101, 4102 or 4103.
|
|
|
|
|
40
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
132.
|
4302
|
Tanned or dressed furskins (including heads, tails, paws and other
|
|
|
|
pieces or cuttings), unassembled, or assembled (without the addition of
|
|
|
|
other materials) other than those of heading 4303
|
|
133.
|
4304
|
Artificial fur and articles thereof
|
|
134.
|
4403
|
Wood in the rough
|
|
135.
|
4407
|
Wood sawn or chipped
|
|
136.
|
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 exceedin148) 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
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
17
(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) d>
Meat and edible offal, of the poultry of heading 0105, frtd>
|
|
|
|
|
|
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, sodg 6 mm [other than
|
|
|
|
for match splints]
|
|
137.
|
4409
|
Wood (including strips and friezes for parquet flooring, not assembled)
|
|
|
|
continuously shaped (tongued, grooved, rebated, chamfered, v-jointed,
|
|
|
|
beaded, moulded, rounded or the like) along any of its edges or faces,
|
|
|
|
whether or not planed, sanded or end-jointed
|
|
138.
|
44 or any
|
Resin bonded bamboo mat board, with or without veneer in between
|
|
|
Chapter
|
|
|
139.
|
44 or any
|
Bamboo flooring tiles
|
|
|
Chapter
|
|
|
140.
|
4419
|
Tableware and Kitchenware of wood
|
|
141.
|
4501
|
Waste cork; crushed, granulated or ground cork
|
|
142.
|
4502
|
Natural cork, debacked or roughly squared, or in rectangular (including
|
|
|
|
square) blocks, plates, sheets or strip (including sharp-edged blanks for
|
|
|
|
corks or stoppers)
|
|
143.
|
4503
|
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork
|
|
|
|
bottom
|
|
144.
|
4504
|
Agglomerated cork (with or without a binding substance) and articles
|
|
|
|
of agglomerated cork
|
|
145.
|
4803
|
Toilet or facial tissue stock, towel or napkin stock and similar paper of
|
|
|
|
a kind used for household or sanitary purposes, cellulose wadding and
|
|
|
|
webs of cellulose fibres, whether or not creped, crinkled, embossed,
|
|
|
|
perforated, surface-coloured, surface-decorated or printed, in rolls or
|
|
|
|
sheets
|
|
146.
|
4806
|
Vegetable parchment, tracing papers and other glazed transparent or
|
|
|
[Except 4806 20
|
translucent papers, in rolls or sheets (other than greaseproof paper,
|
|
|
(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
(220) Tocainide
(221) Tri-iodothyronine
18
(222) Triethylene Tetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) &n or pinking textile fabrics
343.
8453
Machinery for preparing, tanning or working hides, skins or leather or
for making or repairing footwear or other articles of hides, skins or
leather, other than sewing machines
344.
8454
Converters, ladles, ingot moulds and casting machines, of a kind used
in metallurgy or in metal foundries
345.
8455
Metal-rolling mills and rolls therefor
346.
8456
Machine-tools for working any material by removal of material, by
laser or other light or photon beam, ultrasonic, electro-discharge,
electro-chemical, electron beam, ionic-beam or plasma arc processes
51
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
347.
|
8457
|
Machining centres, unit construction machines (single station) and
|
|
|
|
multi-station transfer machines, for working metal
|
|
348.
|
8458
|
Lathes (including turning centres) for removing metal
|
|
349.
|
8459
|
Machine-tools (including way-type unit head machines) for drilling,
|
|
|
|
boring, milling, threading or tapping by removing metal, other than
|
|
|
|
lathes (including turning centres) of heading 8458
|
|
350.
|
8460
|
Machine-tools for deburring, sharpening, grinding, honing, lapping,
|
|
|
|
polishing or otherwise finishing metal, or cermets by means of grinding
|
|
|
|
stones, abrasives or polishing products, other than gear cutting, gear
|
|
|
|
grinding or gear finishing machines of heading 8461
|
|
351.
|
8461
|
Machine-tools for planing, shaping, slotting, broaching, gear cutting,
|
|
|
|
gear grinding or gear finishing, sawing, cutting-off and other machine-
|
|
|
|
tools working by removing metal or cermets, not elsewhere specified or
|
|
|
|
included
|
|
352.
|
8462
|
Machine-tools (including presses) for working metal by forging,
|
|
|
|
hammering or die-stamping; machine-tools (including presses) for
|
|
|
|
working metal by bending, folding, straightening, flattening, shearing,
|
|
|
|
punching or notching; presses for working metal or metal carbides, not
|
|
|
|
specified above
|
|
353.
|
8463
|
Other machine-tools for working metal, or cermets, without removing
|
|
|
|
material
|
|
354.
|
8464
|
Machine-tools for working stone, ceramics, concrete, asbestos-cement
|
|
|
|
or like mineral materials or for cold working glass
|
|
355.
|
8465
|
Machine-tools (including machines for nailing, stapling, glueing or
|
|
|
|
otherwise assembling) for working wood, cork, bone, hard rubber, hard
|
|
|
|
plastics or similar hard materials
|
|
356.
|
8466
|
Parts and accessories suitable for use solely or principally with the
|
|
|
|
machines of headings 8456 to 8465 including work or tool holders,
|
|
|
|
self-opening dieheads, dividing heads and other special attachments
|
|
|
|
for the machines; tool holders for any type of tool, for working in the
|
|
|
|
hand
|
|
357.
|
8467
|
Tools for working in the hand, pneumatic, hydraulic or with self-
|
|
|
|
contained electric or non-electric motor
|
| |
|
|
|
station wagons and racing cars [other than Cars for physically
|
|
|
|
handicapped persons]
|
|
166.
|
8704
|
Motor vehicles for the transport of goods [other than Refrigerated
|
|
|
|
motor vehicles]
|
|
167.
|
8705
|
Special purpose motor vehicles, other than those principally designed
|
|
|
|
for the transport of persons or goods (for example, breakdown lorries,
|
|
|
|
crane lorries, fire fighting vehicles, concrete-mixer lorries, road
|
|
|
|
sweeper lorries, spraying lorries, mobile workshops, mobile
|
|
|
|
radiological unit)
|
|
168.
|
8706
|
Chassis fitted with engines, for the motor vehicles of headings 8701 to
|
|
|
|
8705
|
|
169.
|
8707
|
Bodies (including cabs), for the motor vehicles of headings 8701 to
|
|
|
|
8705
|
|
170.
|
8708
|
Parts and accessories of the motor vehicles of headings 8701 to 8705
|
|
|
|
[other than specified parts of tractors]
|
|
171.
|
8709
|
Works trucks, self-propelled, not fitted with lifting or handling
|
|
|
|
equipment, of the type used in factories, warehouses, dock areas or
|
|
|
|
airports for short distance transport of goods; tractors of the type used
|
|
|
|
on railway station platforms; parts of the foregoing vehicles
|
|
172.
|
8710
|
Tanks and other armoured fighting vehicles, motorised, whether or not
|
|
|
|
fitted with weapons, and parts of such vehicles
|
|
173.
|
8711
|
Motorcycles (including mopeds) and cycles fitted with an auxiliary
|
|
|
|
motor, with or without side-cars; side-cars
|
|
174.
|
8714
|
Parts and accessories of vehicles of headings 8711 and 8713
|
|
(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)&nbign="center">00, 4806 40 10]
|
glassine paper)
|
|
147.
|
4809
|
Carbon paper, self-copy paper and other copying or transfer papers
|
|
|
|
(including coated or impregnated paper for duplicator stencils or offset
|
|
|
|
plates), whether or not printed, in rolls or sheets
|
|
148.
|
4811
|
Paper, paperboard, cellulose wadding and webs of cellulose fibres,
|
|
|
|
coated, impregnated, covered, surface-coloured, surface-decorated or
|
|
|
|
printed, in rolls or rectangular (including square) sheets, of any size,
|
|
|
|
other than goods of the kind described in heading 4803, 4809 or 4810
|
|
|
|
[Other than aseptic packaging paper]
|
|
|
|
41
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
149.
|
4812
|
Filter blocks, slabs and plates, of paper pulp
|
|
150.
|
4813
|
Cigarette paper, whether or not cut to size or in the form of booklets or
|
|
|
|
tubes
|
|
151.
|
4816
|
Carbon paper, self-copy paper and other copying or transfer papers
|
|
|
|
(other than those of heading 4809), duplicator stencils and offset plates,
|
|
|
|
of paper, whether or not put up in boxes
|
|
152.
|
4817
|
Envelopes, letter cards, plain postcards and correspondence cards, of
|
|
|
[Except 4817 30]
|
paper or paperboard; [other than boxes, pouches, wallets and writing
|
|
|
|
compendiums, of paper or paperboard, containing an assortment of
|
|
|
|
paper stationery including writing blocks]
|
|
153.
|
4818
|
Toilet paper and similar paper, cellulose wadding or webs of cellulose
|
|
|
|
fibres, of a kind used for household or sanitary purposes, in rolls of a
|
|
|
|
width not exceeding 36 cm, or cut to size or shape; handkerchiefs,
|
|
|
|
cleansing tissues, towels, table cloths, serviettes, napkins for babies,
|
|
|
|
tampons, bed sheets and similar household, sanitary or hospital articles,
|
|
|
|
articles of apparel and clothing accessories, or paper pulp, paper,
|
|
|
|
cellulose wadding or webs of cellulose fibres
|
|
154.
|
4820
|
Registers, account books, order books, receipt books, letter pads,
|
|
|
|
memorandum pads, diaries and similar articles, blotting-pads, binders
|
|
|
|
(loose-leaf or other), folders, file covers, manifold business forms,
|
|
|
|
interleaved carbon sets and other articles of stationary, of paper or
|
|
|
|
paperboard; and book covers, of paper or paperboard [other than note
|
|
|
|
books and exercise books]
|
|
155.
|
4821
|
Paper or paperboard labels of all kinds, whether or not printed
|
|
156.
|
4822
|
Bobbins, spools, cops and similar supports of paper pulp, paper or
|
|
|
|
paperboard (whether or not perforated or hardened)
|
|
157.
|
4823
|
Other paper, paperboard, cellulose wadding and webs of cellulose
|
|
|
|
fibres, cut to size or shape; other articles of paper pulp, paper,
|
|
|
|
paperboard, cellulose wadding or webs of cellulose fibres [other than
|
|
|
|
paper pulp moulded trays, Braille paper]
|
|
158.
|
5401
|
Sewing thread of manmade filaments, whether or not put up for retail
|
|
|
|
sale
|
|
159.
|
5402, 5404, 5406
|
All synthetic filament yarn such as nylon, polyester, acrylic, etc.
|
|
160.
|
5403, 54a or sulphate, other than dissolving grades
|
| |
|
|
|
agglomerating, shaping or moulding solid mineral fuels, ceramic paste,
|
|
|
|
unhardened cements, plastering materials or other mineral products in
|
|
|
|
powder or paste form; machines for forming foundry moulds of sand
|
|
364.
|
8475
|
Machines for assembling electric or electronic lamps, tubes or valves or
|
|
|
|
flashbulbs, in glass envelopes; machines for manufacturing or hot
|
|
|
|
working glass or glassware
|
|
365.
|
8477
|
Machinery for working rubber or plastics or for the manufacture of
|
|
|
|
products from these materials, not specified or included elsewhere in
|
|
|
|
this Chapter
|
|
366.
|
8479
|
Machines and mechanical appliances having individual functions, not
|
|
|
|
specified or included elsewhere in this Chapter [other than Passenger
|
|
|
|
boarding bridges of a kind used in airports (8479 71 00) and other
|
|
|
|
(8479 79 00)]
|
|
367.
|
8480
|
Moulding boxes for metal foundry; mould bases; moulding patterns;
|
|
|
|
moulds for metal (other than ingot moulds), metal carbides, glass,
|
|
|
|
mineral materials, rubber or plastics
|
|
368.
|
8481
|
Taps, cocks, valves and similar appliances for pipes, boiler shells,
|
|
|
|
tanks, vats or the like, including pressure-reducing valves and
|
|
|
|
thermostatically controlled valves
|
|
369.
|
8482
|
Ball bearing, Roller Bearings
|
|
370.
|
8486
|
Machines and apparatus of a kind used solely or principally for the
|
|
|
|
manufacture of semiconductor boules or wafers, semiconductor
|
|
|
|
devices, electronic integrated circuits or flat panel displays; machines
|
|
|
|
and apparatus specified in Note right">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
|
|
|
|
|
impregnated, whether or not internally reinforced, in rolls or sheets
|
|
118.
|
4808
|
|
Paper and paperboard, corrugated (with or without glued flat surface
|
|
|
|
|
26
|
|
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
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
|
| |
|
|
|
accessories
|
|
371.
|
8487
|
Machinery parts, not containing electrical connectors, insulators, coils,
|
|
|
|
contacts or other electrical features not specified or included elsewhere
|
|
|
|
in this chapter
|
|
372.
|
8501
|
Electric motors and generators (excluding generating sets)
|
|
373.
|
8502
|
Electric generating sets and rotary converters
|
|
374.
|
8503
|
Parts suitable for use solely or principally with the machines of heading
|
|
|
|
8501 or 8502
|
|
375.
|
8504
|
Transformers Industrial Electronics; Electrical Transformer; Static
|
|
|
|
Convertors (UPS)
|
|
376.
|
8505
|
Electro-magnets; permanent magnets and articles intended to become
|
|
|
|
permanent magnets after magnetisation; electro-magnetic or permanent
|
|
|
|
magnet chucks, clamps and similar holding devices; electro-magnetic
|
|
|
|
53
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
couplings, clutches and brakes; electro-magnetic lifting heads
|
|
377.
|
8514
|
|
Industrial or laboratory electric furnaces and ovens (including those
|
|
|
|
|
functioning by induction or dielectric loss); other industrial or
|
|
|
|
|
Time of day recording apparatus and apparatus for measuring,
|
|
|
|
recording or otherwise indicating intervals of time, with clock or watch
|
|
|
|
movement or with synchronous motor (for example, time registers,
|
|
|
|
time-recorders)
|
|
|
|
|
|
196.
|
9107
|
Time switches with clock or watch movement or with synchronous
|
|
|
|
motor
|
|
|
|
|
|
197.
|
9108
|
Watch movements, complete and assembled
|
|
|
|
|
|
|
70
|
|
|
|
">laboratory equipment for the heat treatment of materials by induction
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
198.
|
9110
|
|
Complete watch movements, unassembled or partly assembled
|
|
|
|
|
(movement sets); incomplete watch movements, assembled; rough
|
|
|
|
|
watch movements
|
|
199.
|
9111
|
|
Watch cases and parts thereof
|
|
200.
|
9112
|
|
Cases for other than clocks, and parts thereof
|
|
201.
|
9113
|
|
Watch straps, watch bands and watch bracelets, and parts thereof
|
|
202.
|
9114
|
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,
|
|
|
|
|
or dielectric loss
|
|
378.
|
8515
|
|
Electric (including electrically heated gas), laser or other light or photo
|
|
|
|
|
beam, ultrasonic, electron beam, magnetic pulse or plasma arc
|
|
|
|
|
soldering, brazing or welding machines and apparatus, whether or not
|
|
|
|
|
capable of cutting; electric machines and apparatus for hot spraying of
|
|
|
|
|
metals or cermets
|
|
379.
|
8517
|
|
Telephone sets; other apparatus for the transmission or reception of
|
|
|
|
|
voice, images or other data, including apparatus for communication in
|
|
|
|
|
a wired or wireless network (such as a local or wide area network),
|
|
|
|
|
other than transmission or reception apparatus of heading 8443, 8525,
|
|
|
|
|
8527 or 8528
|
|
380.
|
8518
|
|
Microphones and stands therefor; loudspeakers, whether or not
|
|
|
|
|
mounted in their enclosures [other than single loudspeakers, mounted
|
|
|
|
|
in their enclosures]; headphones and earphones, whether or not
|
|
|
|
|
combined with a microphone, and sets consisting of a microphone and
|
|
|
|
|
one or more loudspeakers;
|
|
381.
|
8521
|
|
Video recording or reproducing apparatus, whether or not incorporating
|
|
|
|
|
a video tuner
|
|
382.
|
8523
|
|
Discs, tapes, solid-state non-volatile storage devices, "smart cards" and
|
|
|
|
|
other media for the recording of sound or of other phenomena, whether
|
|
|
|
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
|
|
|
|
|
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
|
|
|
|
|
27
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
|
|
(gold) and silver thread, combined with textile thread), Imitation zari
|
|
|
|
thread
|
| ">
|
Other watch parts
|
|
203.
|
9201
|
|
Pianos, including automatic pianos; harpsi-chords and other keyboard
|
|
|
|
|
stringed instruments
|
|
204.
|
9202
|
|
Other string musical instruments (for example, guitars, violins, harps)
|
|
205.
|
9205
|
|
Wind musical instruments (for example, keyboard pipe organs,
|
|
|
|
|
accordions, clarinets, trumpets, bagpipes), other than fairground organs
|
|
|
|
|
and mechanical street organs
|
|
206.
|
9206 00
|
00
|
Percussion musical instruments (for example, drums, xylophones,
|
|
|
|
|
cymbols, castanets, maracas)
|
|
207.
|
9207
|
|
Musical instruments, the sound of which is produced, or must be
|
|
|
|
|
amplified, electrically (for example, organs, guitars, accordions)
|
|
208.
|
9208
|
|
Musical boxes, fairground organs, mechanical street organs,
|
|
|
|
|
mechanical singing birds, musical saws and other musical instruments
|
|
|
|
|
not falling within any other heading of this chapter; decoy calls of all
|
|
|
|
|
kinds; whistles, call horns and other mouth-blown sound signalling
|
|
|
|
|
instruments
|
|
209.
|
9209
|
|
Parts (for example, mechanisms for musical boxes) and accessories (for
|
|
|
|
|
example, cards, discs and rolls for mechanical instruments) of musical
|
|
|
|
|
instruments; metronomes, tuning forks and pitch pipes of all kinds
|
|
210.
|
9302
|
|
Revolvers and pistols, other than those of heading 9303 or 9304
|
|
2
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 ter11.
|
9401
|
|
Seats (other than those of heading 9402), whether or not convertible
|
|
|
|
|
into beds, and parts thereof
|
|
212.
|
9403
|
|
Other furniture [other than bamboo furniture] and parts thereof
|
|
213.
|
9404
|
|
Mattress supports; articles of bedding and similar furnishing (for
|
|
|
|
|
example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)
|
|
|
|
|
fitted with springs or stuffed or internally fitted with any material or of
|
|
|
|
|
cellular rubber or plastics, whether or not covered
|
|
214.
|
9405
|
|
Lamps and lighting fittings including searchlights and spotlights and
|
|
|
|
|
parts thereof, not elsewhere specified or included; illuminated signs,
|
|
|
|
|
illuminated name-plates and the like, having a permanently fixed light
|
|
|
|
|
source, and parts thereof not elsewhere specified or included
|
|
215.
|
9504
|
|
Video games consoles and Machines
|
|
216.
|
9505
|
|
Festive, carnival or other entertainment articles, including conjuring
|
|
|
|
|
tricks and novelty jokes
|
|
217.
|
9506
|
|
Articles and equipment for general physical exercise, gymnastics,
|
|
|
|
|
athletics
|
|
218.
|
9508
|
|
Roundabouts, swings, shooting galleries and other fairground
|
|
|
|
|
amusements; [other than travelling circuses and travelling menageries]
|
|
|
|
|
71
|
|
|
S.
|
|
|
|
|
|
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
|
|
|
|
embroidery, other than knitted or crocheted; tassels, pompons and
|
|
|
|
similar articles
|
|
|
|
28
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
155.
|
5809
|
Woven fabrics of metal thread and woven fabrics of metalozen and put
|
|
|
|
up in unit containers
|
|
|
|
20
|
valign="bottom" width="472">dried
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
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,
|
|
|
|
Chapter /
|
Description of Goods
|
|
|
No.
|
|
Heading / Sub-
|
|
|
|
|
|
|
heading / Tariff
|
|
|
|
|
|
|
item
|
|
|
|
(1)
|
|
(2)
|
|
(3)
|
|
|
219.
|
|
9601
|
|
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl
|
|
|
|
|
|
|
and other animal carving material, and articles of these materials
|
|
|
|
|
|
|
(including articles obtained by moulding)
|
|
220.
|
|
9602
|
|
Worked vegetable or mineral carving material and articles of these
|
|
|
|
|
|
|
materials moulded or carved articles of wax, of stearin, of natural gums
|
|
|
|
|
|
|
or natural resins or of modelling pastes, and other moulded or carved
|
|
|
|
|
|
|
articles, not elsewhere specified or included; worked, unhardened
|
|
|
|
|
|
|
gelatin (except gelatin of heading 3503) and articles of unhardened
|
|
|
|
|
|
|
gelatin
|
|
221.
|
|
9611
|
|
Date, sealing or numbering stamps, and the like (including devices for
|
| |
|
|
|
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
|
|
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
|
|
|
|
|
|
|
|
or not recorded, including matrices and masters for the production of
|
|
|
|
|
discs, but excluding products of Chapter 37
|
|
383.
|
8525
|
|
Closed-circuit television (CCTV)
|
|
384.
|
8528
|
|
Computer monitors not exceeding 17 inches, Set top Box for
|
|
|
|
|
Television (TV)
|
|
385.
|
8532
|
|
Electrical capacitors, fixed, variable or adjustable (pre-set)
|
|
386.
|
8533
|
|
Electrical resistors (including rheostats and potentiometers), other than
|
|
|
|
|
heating resistors
|
|
387.
|
8534 00
|
00
|
Printed Circuits
|
|
388.
|
8535
|
|
Electrical apparatus for switching or protecting electrical circuits, or for
|
|
|
|
|
making connections to or in electrical circuits (for example, switches,
|
|
|
|
|
fuses, lightning arresters, voltage limiters, surge suppressors, plugs and
|
|
|
|
|
other connectors, junction boxes), for a voltage exceeding 1,000 volts
|
|
389.
|
8538
|
|
Parts suitable for use solely or principally with the apparatus of heading
|
|
|
|
|
8535, 8536 or 8537
|
|
390.
|
8539
|
|
Electrical Filaments or discharge lamps
|
|
391.
|
8540
|
|
Thermionic, cold cathode or photo-cathode valves and tubes (for
|
|
|
|
|
example, vacuum or vapour or gas filled valves and tubes, mercury arc
|
|
|
|
|
rectifying valves and tubes, cathode-ray tubes, television camera tubes)
|
|
392.
|
8541
|
|
Diodes, transistors and similar semi-conductor devices; photosensitive
|
oils or of fractions of different fats or oils of this chapter, not elsewhere
|
|
|
|
specified of included
|
|
|
|
21
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
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
|
|
37m" width="7">
|
|
|
|
|
printing or embossing labels), designed for operating in the hand; hand-
|
|
|
|
|
|
|
operated composing sticks and hand printing sets incorporating such
|
|
|
|
|
|
|
composing sticks
|
|
222.
|
|
9613
|
|
Cigarette lighters and other lighters, whether or not mechanical or
|
|
|
|
|
|
|
electrical, and parts thereof other than flints and wicks
|
|
223.
|
|
9614
|
|
Smoking pipes (including pipe bowls) and cigar or cigarette holders,
|
|
|
|
|
|
|
and parts thereof
|
|
224.
|
|
9616
|
|
Scent sprays and similar toilet sprays, and mounts and heads therefor;
|
|
|
|
|
|
|
powder-puffs and pads for the application of cosmetics or toilet
|
|
|
|
|
|
|
preparations
|
|
225.
|
|
9617
|
|
Vacuum flasks and other vacuum vessels, complete with cases; parts
|
|
|
|
|
|
|
thereof other than glass inners
|
|
226.
|
|
9618
|
|
Tailors' dummies and other lay figures; automata and other animated
|
|
|
|
|
|
|
displays, used for shop window dressing
|
|
227.
|
|
9804
|
|
All dutiable articles intended for personal use
|
|
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
|
|
|
|
beams); Bolting cloth, whether or Not made up; Felt for cotton textile
|
|
|
|
industries, woven; Woven textiles felt, whether or not impregnated or
|
|
|
|
29
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
228.
|
|
-
|
|
Lottery authorized by State Governments
|
|
|
|
|
|
|
Explanation 1.- For the purposes of this entry, value of supply of lottery
|
|
|
|
|
|
|
under sub-section (5) of section 15 of the Central Goods and Services
|
|
|
|
|
|
|
Tax Act, 2017 read with section 20 of the Integrated Goods and
|
|
|
|
|
|
|
Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of
|
|
|
|
|
|
|
the face value of ticket or of the price as notified in the Official Gazette
|
|
|
|
|
|
|
by the organising State, whichever is higher.
|
|
|
|
|
|
|
Explanation 2.-
|
|
|
|
|
|
|
(1) “Lottery authorized by State Governments” means a lottery which
|
|
|
|
|
|
|
is authorized to be sold in State(s) other than the organising state also.
|
|
|
|
|
|
|
(2) Organising state has the same meaning as assigned to it in clause (f)
|
|
|
|
|
|
|
of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
|
|
|
|
|
|
|
Schedule V – 3%
|
|
|
|
|
|
|
|
|
|
|
S.
|
|
/p> |
|
|
|
|
54
|
Chapter /
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
semi-conductor devices; light-emitting diodes (LED); mounted piezo-
|
|
|
|
|
electric crystals
|
|
393.
|
8542
|
|
Electronic integrated circuits
|
|
394.
|
8543
|
|
Electrical machines and apparatus, having individual functions, not
|
|
|
|
|
specified or included elsewhere in this Chapter
|
|
395.
|
8544
|
|
Winding Wires; Coaxial cables; Optical Fiber
|
|
396.
|
8545
|
|
Carbon electrodes
|
|
397.
|
8546
|
|
Electrical insulators of any material
|
|
398.
|
8548
|
|
Waste and scrap of primary cells, primary batteries and electric
|
|
|
|
|
accumulators; spent primary cells, spent primary batteries and spent
|
|
|
|
|
electric accumulators; electrical parts of machinery or apparatus, not
|
|
|
|
|
specified or included elsewhere in this Chapter
|
|
399.
|
8609
|
|
Containers (including containers for the transport of fluids) specially
|
|
|
|
|
designed and equipped for carriage by one or more modes of transport
|
|
|
(2)
(3)
|
|
|
|
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.
|
702.
|
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 Ground-
|
|
|
|
nuts, 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
|
Sauces and preparations therefor [other than Curry paste; mayonnaise
|
|
|
2103 90 10, 2103
|
and salad dressings; mixed condiments and mixed seasoning
|
|
|
90 30, 2103 90
|
|
|
|
40]
|
|
|
45.
|
2106
|
Texturised vegetable proteins (soya bari) and Bari made of pulses
|
|
|
&n="80">
|
|
[including refrigerated containers]
|
|
400.
|
8703
|
|
Cars for physically handicapped persons, subject to the following
|
|
|
|
|
conditions:
|
|
|
|
|
a) an officer not below the rank of Deputy Secretary to the
|
|
|
|
|
Government of India in the Department of Heavy Industries
|
|
|
|
|
certifies that the said goods are capable of being used by the
|
|
|
|
|
physically handicapped persons; and
|
|
|
|
|
b) the buyer of the car gives an affidavit that he shall not dispose of
|
|
|
|
|
the car for a period of five years after its purchase.
|
|
401.
|
8704
|
|
Refrigerated motor vehicles
|
|
402.
|
8708
|
|
Following parts of tractors namely:
|
|
|
|
|
a. Rear Tractor wheel rim,
|
|
|
|
|
b. tractor centre housing,
|
|
|
|
|
c. tractor housing transmission,
|
|
|
|
|
d. tractor support front axle
|
|
403.
|
8715
|
|
Baby carriages and parts thereof
|
|
404.
|
8801
|
|
Balloons and dirigibles, gliders and other non-powered aircraft
|
|
405.
|
8804
|
|
Parachutes (including dirigible parachutes and paragliders) and
|
|
|
|
|
rotochutes; parts thereof and accessories thereto and parts thereof
|
|
406.
|
8805
|
|
Aircraft launching gear, deck arrestor or similar gear; ground flying
|
|
|
|
|
|
Description of Goods
|
|
|
|
No.
|
|
Heading /
|
|
|
|
|
|
|
Sub-heading /
|
|
|
|
|
|
|
|
Tariff item
|
|
|
|
|
|
|
|
|
|
72
|
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
7101
|
Pearls, natural or cultured, whether or not worked or graded but not
|
|
|
|
strung, mounted or set; pearls, natural or cultured, temporarily strung for
|
|
|
|
convenience of transport
|
|
2.
|
7102
|
Diamonds, whether or not worked, but not mounted or set [other than
|
|
|
|
Non-Industrial Unworked or simply sawn, cleaved or bruted]
|
|
3.
|
7103
|
Precious stones (other than diamonds) and semi-precious stones, whether
|
|
|
|
or not worked or graded but not strung, mounted or set; ungraded precious
|
|
|
|
stones (other than diamonds) and semi-precious stones, temporarily strung
|
|
|
|
for convenience of transport [other than Unworked or simply sawn or
|
|
|
|
roughly shaped]
|
|
4.
|
7104
|
Synthetic or reconstructed precious or semi-precious stones, whether or
|
|
|
|
not worked or graded but not strung, mounted or set; ungraded synthetic
|
|
|
|
or reconstructed precious or semi-precious stones, temporarily strung for
|
|
|
|
convenience of transport [other than Unworked or simply sawn or roughly
|
|
|
|
shaped]
|
|
5.
|
|
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, butter-
|
|
|
|
knives, 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,
|
|
|
|
centrifugal pumps (horizontal and vertical), deep tube-well turbine
|
|
|
|
pumps, submersible pumps, axial flow and mixed flow vertical pumps
|
|
|
|
30
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
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 bee-
|
|
|
|
|
keeping 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
|
trainers and parts thereof
|
|
407.
|
8908 00
|
00
|
Vessels and other floating structures for breaking up
|
|
408.
|
9001
|
|
Optical fibres and optical fibre bundles; optical fibre cables other than
|
|
|
|
|
those of heading 8544; sheets and plates of polarising material; prisms,
|
|
|
|
|
mirrors and other optical elements, of any material, unmounted, other
|
|
|
|
|
than such elements of glass not optically worked
|
|
409.
|
9002
|
|
Lenses, prisms, mirrors and other optical elements, of any material,
|
|
|
|
|
mounted, being parts of or fittings for instruments or apparatus, other
|
|
|
|
|
than such elements of glass not optically worked [other than intraocular
|
|
|
|
|
lens]
|
|
|
|
|
55
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
410.
|
9003
|
Frames and mountings for spectacles, goggles or the like, and parts
|
|
|
|
thereof
|
|
411.
|
9004
|
Spectacles [other than corrective]; goggles and the like, corrective,
|
|
|
|
protective or other
|
|
412.
|
9016
|
Balances of a sensitivity of 5 cg or better, with or without weights
|
|
|
|
[other than electric or electronic balances]
|
|
413.
|
9017
|
Instruments for measuring length, for use in the hand (for bsp;
|
including mungodi
|
|
46.
|
2106 90
|
Namkeens, bhujia, mixture, chabena and similar edible preparations
|
|
|
|
in ready for consumption form
|
|
|
|
22
|
|
S.
|
Chapter /
|
Description of Goods
|
|
|
|
No.
|
Heading / Sub-
|
|
|
|
|
|
|
|
heading / Tariff
|
|
|
|
|
|
|
|
item
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
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.
|
7105 |
Dust and powder of natural or synthetic precious or semi-precious stones
|
|
6.
|
7106
|
Silver (including silver plated with gold or platinum), unwrought or in
|
|
|
|
semi-manufactured forms, or in powder form
|
|
7.
|
7107
|
Base metals clad with silver, not further worked than semi-manufactured
|
|
8.
|
7108
|
Gold (including gold plated with platinum) unwrought or in semi-
|
|
|
|
manufactured forms, or in powder form
|
|
9.
|
7109
|
Base metals or silver, clad with gold, not further worked than semi-
|
|
|
|
manufactured
|
|
10.
|
7110
|
Platinum, unwrought or in semi-manufactured forms, or in powder form
|
|
11.
|
7111
|
Base metals, silver or gold, clad with platinum, not further worked than
|
|
|
|
semi-manufactured
|
|
12.
|
7112
|
Waste and scrap of precious metal or of metal clad with precious metal;
|
|
|
|
other waste and scrap containing precious metal or precious metal
|
|
|
|
compounds, of a kind used principally for the recovery of precious metal.
|
|
13.
|
7113
|
Articles of jewellery and parts thereof, of precious metal or of metal clad
|
|
|
|
with precious metal
|
|
14.
|
7114
|
Articles of goldsmiths' or silversmiths' wares and parts thereof, of
|
|
|
|
precious metal or of metal clad with precious metal
|
|
15.
|
7115
|
Other articles of precious metal or of metal clad with precious metal
|
|
16.
|
7116
|
Articles of natural or cultured pearls, precious or semi-precious stones
|
|
|
|
(natural, synthetic or reconstructed)
|
|
17.
|
7117
|
Imitation jewellery
|
|
18.
|
7118
|
Coin
|
Schedule VI – 0.25%
73
Chapter /
|
S.
|
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
|
Blood glucose monitoring system (Glucometer) and test strips
|
|
|
Chapter
|
|
|
213.
|
90 or any other
|
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
|
|
|
Chapter
|
|
|
214.
|
9001
|
|
Contact lenses; Spectacle lenses
|
|
215.
|
9002
|
|
Intraocular lens
|
|
216.
|
9004
|
|
Spectacles, corrective
|
|
217.
|
9017 20
|
Drawing and marking out instruments; Mathematical calculating
|
|
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
Sub-heading /
|
|
|
|
Tariff item
|
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
7102
|
Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
|
|
2.
|
7103
|
Precious stones (other than diamonds) and semi-precious stones,
|
|
|
|
unworked or simply sawn or roughly shaped
|
|
3.
|
7104
|
Synthetic or reconstructed precious or semi-precious stones, unworked or
|
|
|
|
simply sawn or roughly shaped
|
Explanation. – For the purposes of this Schedule,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
- This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
74
Integrated Tax (Rate) Notification No. 1 of 2017 DT 28th June, 2017, GST
Notification No. 1/2017 Integrated Tax (Rate) DT on 28th June, 2017, GST
The Extract of GST Notification No. 1/2017 – Integrated Tax (Rate) is given below:
Notification No. 1/2017 – Integrated Tax (Rate) , GST
[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-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of-
(i) 5 per cent. in respect of goods specified in Schedule I, (ii) 12 per cent. in respect of goods specified in Schedule II, (iii) 18 per cent. in respect of goods specified example,
measuring rods and tapes, micrometers, callipers), not specified or
included elsewhere in the chapter
414.
9024
Machines and appliances for testing the hardness, strength,
compressibility, elasticity or other mechanical properties of materials
(for example, metals, wood, textiles, paper, plastics)
415.
9025
Hydrometers and similar floating instruments, thermometers,
pyrometers, barometers, hygrometers and psychrometers, recording or
not, and any combination of these instruments
416.
9026
Instruments and apparatus for measuring or checking the flow, level,
pressure or other variables of liquids or gases (for example, flow
meters, level gauges, manometers, heat meters), excluding instruments
and apparatus of heading 9014, 9015, 9028 or 9032
417.
9027
Instruments and apparatus for physical or chemical analysis (for
example, polarimeters, refractometers, spectrometers, gas or smoke
analysis apparatus); instruments and apparatus for measuring or
checking viscosity, porosity, expansion, surface tension or the like;
instruments and appratus for measuring or checking quantities of heat,
sound or light (including exposure meters); microtomes
418.
9028
Gas, liquid or electricity supply or production meters, including
calibrating meters therefor
419.
9029
Revolution counters, production counters, taximeters, mileometers,
pedometers and the like; speed indicators and tachometers, other than
those of heading 9014 or 9015; stroboscopes
(v) 3 per cent. in respect of goods specified in Schedule V, and (vi) 0.25 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 inter-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.
|
|
|
Schedule I – 5%
|
|
|
|
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
Sub-heading /
|
|
|
|
Tariff item
|
|
|
(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
|
|
|
|
1
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
Sub-heading /
|
|
|
|
Tariff item
|
|
|
(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
|
|
|
|
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
|
|
|
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
|
Ivory, tortoise-shell, whalebone and whalebone hair, horns,
|
|
|
[Except
|
unworked or simply prepared but not cut to shape; powder and
|
|
|
050790]
|
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
|
|
|
|
2
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
Sub-heading /
|
|
|
|
Tariff item
|
|
|
(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
|
Cinna
|
|
|
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-
|
|
|
|
|
medical apparatus and sight-testing instruments
|
|
219.
|
9019
|
|
Mechano-therapy appliances; massage apparatus; psychological
|
|
|
|
|
31
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
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,
|
|
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass
|
|
|
9405 50
|
31
|
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,
|
|
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
|
|
|
|
3
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
Sub-heading /
|
|
|
|
Tariff item
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
berries [other than of seed quality]
|
|
44.
|
0910 [other
|
Ginger other than fresh ginger, saffron, turmeric (curcuma) other
|
|
|
than 0910 11
|
than fresh turmeric, thyme, bay leaves, curry and other spices
|
|
|
10, 0910 30
|
|
|
|
10]
|
|
|
|
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
|
|
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
|
|
|
|
65.
|
3006
|
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile
|
|
|
|
surgical catgut, similar
|
sterile suture
|
materials
|
(including
|
sterile
|
|
|
|
420.
|
9030
|
Oscilloscopes, spectrum analysers and other instruments and apparatus
|
|
|
for measuring or checking electrical quantities, excluding meters of
|
|
|
heading 90.28; instruments and apparatus for measuring or detecting
|
|
|
alpha, beta, gamma, X-ray, cosmic or other ionising radiations
|
|
|
|
421.
|
9031
|
Measuring or checking instruments, appliances and machines, not
|
|
|
specified or included elsewhere in this Chapter; profile projectors
|
422.
|
9032
|
Automatic regulating or controlling instruments and apparatus
|
423.
|
9033
|
Parts and accessories (not specified or included elsewhere in this
|
|
|
Chapter) for machines, appliances, instruments or apparatus of Chapter
|
|
|
90
|
424.
|
9103
|
Clocks with watch movements, excluding clocks of heading 9104
|
425.
|
9105
|
Other clocks
|
426.
|
9109
|
Clock movements, complete and assembled
|
427.
|
9114
|
Other clock parts
|
|
|
56
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
428.
|
9110
|
|
Complete clock movements, unassembled or partly assembled
|
|
|
|
|
(movement sets); incomplete clock movements, assembled; rough
|
|
|
|
|
clock movements
|
|
429.
|
9112
|
|
Clock cases, and parts thereof
|
|
430.
|
9301
|
|
Military weapons other than revolvers, pistols
|
|
431.
|
9303
|
|
Other firearms and similar devices which operate by the firing of an
|
|
|
|
|
explosive charge (for example, sporting shotguns and rifles, muzzle-
|
|
|
|
|
loading firearms, very pistols and other devices designed to project
|
|
|
|
|
only signal flares, pistols and revolvers for firing blank ammunition,
|
|
|
|
|
captive-bolt humane killers, line-throwing guns)
|
|
432.
|
9304
|
|
Other arms (for example, spring, air or gas guns and pistols,
|
|
|
|
|
truncheons), excluding those of heading 9307
|
|
433.
|
9305
|
|
Parts and accessories of articles of headings 9301 to 9304
|
|
434.
|
9306
|
|
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of
|
|
|
|
|
war and parts thereof; cartridges and other ammunition and projectiles
|
|
|
|
|
and parts thereof, including shot and cartridge wads
|
|
435.
|
9307
|
|
Swords, cut lasses, bayonets, lances and similar arms and parts thereof
|
|
|
|
|
and scabbards and sheaths therefor
|
|
436.
|
9402
|
|
Medical, surgical, dental or veterinary furniture (for example, operating
|
|
|
|
|
tables, examination tables, hospital beds with mechanical fittings,
|
|
|
|
|
dentists' chairs); barbers' chairs and similar chairs, having rotating as
|
|
|
|
|
well as both reclining and elevating movements; parts of the foregoing
|
|
|
|
|
articles
|
|
437.
|
9403
|
|
Bamboo furniture
|
|
438.
|
9404
|
|
Coir mattresses, cotton pillows, mattress and quilts
|
|
439.
|
9406
|
|
Prefabricated buildings
|
|
440.
|
9503
|
|
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts
|
|
|
|
|
and accessories thereof)
|
|
441.
|
9506
|
|
Swimming pools and padding pools
|
|
442.
|
9606 21 00, 9606
|
Buttons, of plastics not covered with the textile material, of base
|
|
|
22 00, 9606 29,
|
metals, buttons of coconut shell, button blanks
|
|
|
9606 30
|
|
|
443.
|
9603 [other than
|
Brushes (including brushes constituting parts of machines, appliances
|
|
|
9603 10 00]
|
or vehicles), hand operated mechanical floor sweepers, not motorised,
|
|
|
|
|
mops and feather dusters; prepared knots and tufts for broom or brush
|
|
|
|
|
making; paint pads and rollers; squeegees (other than roller squeegees)
|
|
|
|
|
[other than brooms and brushes, consisting of twigs or other vegetable
|
|
|
|
|
materials bound together, with or without handles]
|
|
444.
|
9604 00
|
00
|
Hand sieves and hand riddles
|
|
445.
|
9605
|
|
Travel sets for personal toilet, sewing or shoe or clothes cleaning
|
|
446.
|
9607
|
|
Slide fasteners and parts thereof
|
|
447.
|
9608
|
|
Fountain pens, stylograph pens and other pens
|
|
448.
|
9610 00
|
00
|
Boards, with writing or drawing surface, whether or not framed
|
|
449.
|
9612
|
|
Typewriter or similar ribbons, inked or otherwise prepared for giving
|
|
|
|
|
57
|
|
|
S.
|
Chapter /
|
|
Description of Goods
|
|
|
|
|
No.
|
Heading / Sub-
|
|
|
|
|
|
|
|
heading / Tariff
|
|
|
|
|
|
|
|
item
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
|
|
|
|
|
|
|
impressions, whether or not on spools or in cartridges; ink-pads,
|
|
|
|
|
|
|
whether or not inked, with or without boxes
|
|
|
|
|
450.
|
9620 00 00
|
|
Monopods, bipods, tripods and similar articles
|
|
|
|
|
451.
|
9801
|
|
All items of machinery including prime movers, instruments, apparatus
|
|
|
|
|
|
|
and appliances, control gear and transmission equipment, auxiliary
|
|
|
|
|
|
|
equipment (including those required for research and
|
development
|
|
|
|
|
|
|
purposes, testing and quality control), as well as all components
|
|
|
|
|
|
|
(whether finished or not) or raw materials for the manufacture of the
|
|
|
|
|
|
|
aforesaid items and their components, required for the initial setting up
|
|
|
|
|
|
|
of a unit, or the substantial expansion of an existing unit, of a specified:
|
|
|
|
|
|
|
(1) industrial plant,
|
|
|
|
|
|
|
|
(2) irrigation project,
|
|
|
|
|
|
|
|
(3) power project,
|
|
|
|
|
|
|
|
(4) mining project,
|
|
|
|
|
|
|
|
(5) project for the exploration for oil or other minerals, and
|
|
|
|
|
|
|
(6) such other projects as the Central Government may, having regard
|
|
|
|
|
|
|
to the economic development of the country notify in the Official
|
|
|
|
|
|
|
Gazette in this behalf;
|
|
|
|
|
|
|
|
and spare parts, other raw materials (including semi-finished materials
|
|
|
|
|
|
|
of consumable stores) not exceeding 10% of the value of the goods
|
|
|
|
|
|
|
specified above, provided that such spare parts, raw materials or
|
|
|
|
|
|
|
consumable stores are essential for the maintenance of the plant or
|
|
|
|
|
|
|
project mentioned in (1) to (6) above.
|
|
|
|
|
452.
|
9802
|
|
Laboratory chemicals
|
|
|
|
|
453.
|
Any Chapter
|
|
Goods which are not specified in Schedule I, II, IV, V or VI
|
|
|
|
|
|
|
Schedule IV – 28%
|
|
|
|
|
|
|
|
|
|
|
|
|
S.
|
Chapter /
|
|
Description of Goods
|
|
|
|
|
No.
|
Heading / Sub-
|
|
|
|
|
|
|
|
heading / Tariff
|
|
|
|
|
|
|
|
item
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
1.
|
1703
|
|
Molasses
|
|
|
|
|
2.
|
1704
|
|
Chewing gum / bubble gum and white chocolate, not containing cocoa
|
|
|
|
3.
|
1804
|
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.
|
|
23
|
|
|
|
|
|
S.
|
Chapter /
|
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
|
heading / Tariff
|
|
|
|
|
item
|
|
|
|
|
(1)
|
(2)
|
|
|
(3)
|
|
|
|
|
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
|
|
|
|
ign="bottom" width="75">
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
|
|
|
|
|
4
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
Sub-heading /
|
|
|
|
Tariff item
|
|
|
(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,
|
|
|
d>
|
|
|
|
|
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 hand-
|
|
|
|
|
decorated 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,
|
|
|
|
|
mineralogical, anatomical, historical, archaeological, paleontological,
|
|
|
|
|
ethnographic or numismatic interest [other than numismatic coins]
|
|
|
|
|
32
|
|
|
S.
|
Chapter /
|
Description of Goods
|
|
|
No.
|
Heading / Sub-
|
|
|
|
|
heading / Tariff
|
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
(3)
|
|
|
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 read with section 20 of the Integrated Goods
|
|
|
|
|
and Services Tax Act, 2017 (13 of 2017) shall be deemed to be
|
|
|
|
|
100/112 of the face value of ticket or of the price as notified in the
|
|
|
|
|
Official Gazette by the organising State, whichever is higher.
|
|
|
|
|
Explanation 2.-
|
|
|
|
|
(1) “Lottery run by State Governments” means a lottery not allowed to
|
|
|
|
|
be sold in any state other than the organising state.
|
|
|
|
|
(2) Organising state has the same meaning as assigned to it in clause (f)
|
|
|
|
|
of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
|
|
|
|
|
Schedule III – 18%
|
|
|
|
|
|
|
|
S.
|
Chapter /
|
Description of Goods
|
|
|
No.
|
Heading / Sub-
|
|
|
|
|
heading / Tariff
|
&nbtd>
|
Cocoa butter, fat and oil
|
|
|
|
|
4.
|
1805
|
|
Cocoa powder, not containing added sugar or sweetening matter
|
|
|
|
5.
|
1806
|
|
Chocolates and other food preparations containing cocoa
|
|
|
|
|
6.
|
1901 90 [other
|
|
Malt extract; food preparations of flour, groats, meal, starch or malt
|
|
|
|
|
than 1901 10,
|
|
extract, not containing cocoa or containing less than 40% by weight of
|
|
|
|
|
1901 20 00]
|
|
cocoa calculated on a totally defatted basis, not elsewhere specified or
|
|
|
|
|
|
|
included; food preparations of goods of heading 0401 to 0404, not
|
|
|
|
|
|
|
containing cocoa or containing less than 5% by weight of cocoa
|
|
|
|
|
|
|
calculated on a totally defatted basis not elsewhere
|
specified or
|
|
|
|
|
|
58
|
|
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
|
|
|
included [other than preparations for infants or young children, put up
|
| |
|
|
|
item
|
|
|
|
(1)
|
(2)
|
(3)
|
|
|
1.
|
0402 91 10,
|
Condensed milk
|
|
|
|
0402 99 20
|
|
|
|
|
|
|
|
|
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
|
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