(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.
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
|
converters; flywheels and pulleys, including pulley blocks; clutches and
|
|
|
|
shaft couplings (including universal joints)
|
|
136.
|
8484
|
Gaskets and similar joints of metal sheeting combined with other
|
|
|
|
material or of two or more layers of metal; sets or assortments of
|
|
|
|
gaskets and similar joints, dissimilar in composition, put up in pouches,
|
|
|
|
envelopes or similar packings; mechanical seals
|
|
137.
|
8504
|
Static converters (for example, rectifiers) and inductors [other than
|
|
|
|
Transformers Industrial Electronics; Electrical Transformer; Static
|
|
|
|
3215
|
|
Fountain pen ink
|
|
71.
|
3215
|
|
Ball pen ink
|
|
72.
|
3306 10
|
10
|
Tooth powder
|
|
73.
|
3307 41
|
00
|
Odoriferous preparations which operate by burning [other than
|
|
|
|
|
agarbattis]
|
|
|
74.
|
29, 30, 3302
|
Following goods namely:-
|
|
|
|
|
a.
|
Menthol and menthol crystals,
|
|
|
|
|
b.
|
Peppermint (Mentha Oil),
|
|
|
|
|
c.
|
Fractionated / de-terpenated mentha oil (DTMO),
|
|
|
|
|
d.
|
De-mentholised oil (DMO),
|
|
|
|
|
e.
|
Spearmint oil,
|
|
|
|
|
f.
|
Mentha piperita oil
|
|
75.
|
3406
|
|
Candles, tapers and the like
|
|
|
farm type machinery and parts thereof
|
|
234.
|
84 or 85
|
Following renewable energy devices & parts for their manufacture
|
|
|
|
(a) Bio-gas plant
|
|
|
|
(b) Solar power based devices
|
|
|
|
(c) Solar power generating system
|
|
|
|
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
|
|
|
|
(e) Waste to energy plants / devices
|
|
|
|
(f) Solar lantern / solar lamp
|
|
|
|
(g) Ocean waves/tidal waves energy devices/plants
|
|
235.
|
8601
|
Rail locomotives powered from an external source of electricity or
|
|
|
|
by electric accumulators
|
|
236.
|
8602
|
Other rail locomotives; locomotive tenders; such as Diesel-electric
|
|
|
|
locomotives, Steam locomotives and tenders thereof
|
|
237.
|
8603
|
Self-propelled railway or tramway coaches, vans and trucks, other
|
|
|
|
than those of heading 8604
|
|
238.
|
8604
|
Railway or tramway maintenance or service vehicles, whether or
|
|
|
|
not self-propelled (for example, workshops, cranes, ballast tampers,
|
|
|
|
trackliners, testing coaches and track inspection vehicles)
|
|
239.
|
8605
|
Railway or tramway passenger coaches, not self-propelled; luggage
|
|
|
|
vans, post office coaches and other special purpose railway or
|
|
|
|
tramway coaches, not self-propelled (excluding those of heading
|
|
39.
|
3813
|
Preparations and charges for fire-extinguishers; charged fire-
|
|
|
|
extinguishing grenades
|
|
40.
|
3814
|
Organic composite solvents and thinners, not elsewhere specified or
|
|
|
|
included; prepared paint or varnish removers
|
|
41.
|
3819
|
Hydrauli width="81">
|
|
watch movements
|
|
199.
|
9111
|
|
Watch cases and parts thereof
|
|
200.
|
9112
|
|
Cases for other than clocks, and parts thereof
|
|
201.
|
9113
|
|
Watch straps, watch bands and watch bracelets, and parts thereof
|
|
202.
|
9114
|
|
Other watch parts
|
|
203.
|
9201
|
|
Pianos, including automatic pianos; harpsi-chords and other keyboard
|
|
|
|
|
stringed instruments
|
|
204.
|
9202
|
|
Other string musical instruments (for example, guitars, violins, harps)
|
|
205.
|
9205
|
|
Wind musical instruments (for example, keyboard pipe organs,
|
|
|
|
|
accordions, clarinets, trumpets, bagpipes), other than fairground organs
|
|
|
|
|
and mechanical street organs
|
|
206.
|
9206 00
|
00
|
Percussion musical instruments (for example, drums, xylophones,
|
|
|
|
|
cymbols, castanets, maracas)
|
|
207.
|
9207
|
|
Musical instruments, the sound of 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
|
|
209lign="bottom" width="129">
6803
|
Worked slate and articles of slate or of agglomerated slate
|
|
72.
|
6807
|
Articles of asphalt or of similar material (for example, petroleum
|
|
|
|
bitumen or coal tar pitch)
|
|
73.
|
6808
|
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of
|
|
|
|
straw or of shavings, chips, particles, sawdust or other waste, of wood,
|
|
|
|
agglomerated with cement, plaster or other mineral binders
|
|
74.
|
6809
|
Articles of plaster or of compositions based on plaster; such as Boards,
|
|
|
|
sheets, panels, tiles and similar articles, not ornamented
|
|
75.
|
6810
|
Articles of cement, of concrete or of artificial stone, whether or not
|
|
|
|
reinforced; such as Tiles, flagstones, bricks and similar articles,
|
|
|
|
Building blocks and bricks, Cement bricks, Prefabricated structural
|
|
|
|
components for Building or civil engineering, Prefabricated structural
|
|
|
|
components for building or civil engineering
|
|
76.
|
6812
|
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a
|
|
|
|
basis of asbestos and magnesium carbonate; articles of such mixtures or
|
|
|
|
of asbestos (for example, thread, woven fabric, clothing, headgear,
|
|
|
|
footwear, gaskets), whether or not reinforced, other than goods of
|
|
|
|
heading 6811 or 6813
|
|
77.
|
6813
|
Friction material and articles thereof (for example, sheets, rolls, strips,
|
|
|
|
segments, discs, washers, pads), not mounted, for brakes, for clutches
|
|
|
|
or the like, with a basis of asbestos, of other mineral substances or of
|
|
|
|
cellulose, whether or not combined with textiles or other materials
|
|
78.
|
6814
|
Worked mica and articles of mica, including agglomerated or
|
|
|
|
.
|
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
|
|
211.
|
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
|
|
76.
|
3701
|
|
Photographic plates and film for x-ray for medical use
|
|
77.
|
3705
|
|
Photographic plates and films, exposed and developed, other than
|
|
|
|
|
cinematographic film
|
|
78.
|
3706
|
|
Photographic plates and films, exposed and developed, whether or not
|
|
|
|
|
incorporating sound track or consisting only of sound track, other than
|
|
|
|
|
feature films.
|
|
79.
|
3818
|
|
Silicon wafers
|
|
80.
|
6901 00 10
|
Bricks of fossil meals or similar siliceous earths
|
|
227.
|
6904 10 00
|
Building bricks
|
|
228.
|
6905 10 00
|
Earthen or roofing tiles
|
|
229.
|
7018
|
Glass beads.
|
|
230.
|
84
|
Pawan Chakki that is Air Based Atta Chakki
|
|
231.
|
8413, 8413 91
|
Hand pumps and parts thereof
|
|
232.
|
8419 19
|
Solar water heater and system
|
|
233.
|
8437
|
Machines for cleaning, sorting or grading, seed, grain or dried
|
|
|
|
leguminous vegetables; machinery used in milling industry or for
|
|
|
|
the working of cereals or dried leguminous vegetables other than
|
|
|
|
farm type machinery and parts thereof
|
|
234.
|
84 or 85
|
Following renewable energy devices & parts for their manufacture
|
|
|
|
(a) Bio-gas plant
|
|
|
|
(b) Solar power based devices
|
|
|
|
(c) Solar power generating system
|
|
|
|
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
|
|
|
|
(e) Waste to energy p
reconstituted mica, whether or not on a support of paper, paperboard or
|
|
|
|
other materials
|
|
79.
|
6815
|
Articles of stone or of other mineral substances (including carbon
|
|
|
|
fibres, articles of carbon fibres and articles of peat), not elsewhere
|
|
|
|
specified or included
|
|
80.
|
6901
|
Blocks, tiles and other ceramic goods of siliceous fossil meals (for
|
|
|
|
example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
|
|
81.
|
6904
|
Ceramic flooring blocks, support or filler tiles and the like
|
|
82.
|
up; such as Mats and mattings including Bath Mats, where cotton
|
|
|
|
predominates by weight, of Handloom, Cotton Rugs of handloom
|
|
147.
|
5801
|
Woven pile fabrics and chenille fabrics, other than fabrics of heading
|
|
|
|
5802 or 5806
|
|
148.
|
5802
|
Terry towelling and similar woven terry fabrics, other than narrow
|
|
|
|
fabrics of heading 5806; tufted textile fabrics, other than products of
|
|
|
|
heading 5703
|
|
149.
|
5803
|
Gauze, other than narrow fabrics of heading 5806
|
|
150.
|
5804
|
Tulles and other net fabrics, not including woven, knitted or crocheted
|
|
|
|
fabrics; lace in the piece, in strips or in motifs, other than fabrics of
|
|
|
|
headings 6002 to 6006
|
|
151.
|
5805
|
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,
|
|
|
|
Beauvais and the like, and needle-worked tapestries (for example, petit
|
|
|
|
point, cross stitch), whether or not made up
|
|
152.
|
5806
|
Narrow woven fabrics, other than goods of heading 5807; narrow
|
|
|
|
fabrics consisting of warp without weft assembled by means of an
|
|
|
|
adhesive (bolducs)
|
|
153.
|
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
|
|
| ="59">
218.
9508
|
|
Roundabouts, swings, shooting galleries and other fairground
|
|
|
|
|
amusements; [other than travelling circuses and travelling menageries]
|
|
|
|
|
71
|
|
|
S.
|
|
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; c brake fluids and other prepared liquids for hydraulic
|
|
|
|
transmission, not containing or containing less than 70% by weight of
|
|
|
|
petroleum oils or oils obtained from bituminous minerals
|
|
42.
|
3820
|
Anti-freezing preparations and prepared de-icing fluids
|
|
43.
|
3918
|
Floor coverings of plastics, whether or not self-adhesive, in rolls or in
|
|
|
|
form of tiles; wall or ceiling coverings of plastics
|
|
44.
|
3922
|
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and
|
|
|
|
covers, flushing cisterns and similar sanitary ware of plastics
|
|
45.
|
3926 [other than
|
Other articles of plastics and articles of other materials of headings
|
|
|
3926 40 11, 3926
|
3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic
|
|
|
90 10]
|
beads and plastic tarpaulins]
|
|
46.
|
4011
|
New pneumatic tyres, of rubber [other than of a kind used on/in
|
|
|
|
bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;
|
|
|
|
and Rear Tractor tyres]
|
|
47.
|
4012
|
Retreaded or used tyres and flaps
|
|
48.
|
4013
|
Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-
|
|
|
|
rickshaws and three wheeled powered cycle rickshaws; and Rear
|
|
|
|
Tractor tyre tubes]
|
|
49.
|
4016 [other than
|
Other articles of vulcanised rubber other than hard rubber (other than
|
|
|
4016 92 00]
|
7224 |
Other alloy steel in ingots or other primary forms; semi-finished
|
|
|
|
products of other alloy steel
|
|
212.
|
7225, 7226
|
All flat-rolled products of other alloy steel
|
|
213.
|
7227, 7228
|
All bars and rods of other alloy steel.
|
|
214.
|
7229
|
Wire of other alloy steel
|
|
215.
|
>
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.
|
|
6905
|
Chimney-pots, cowls, chimney liners, architectural ornaments and other
|
|
|
|
ceramic constructional goods
|
|
83.
|
6906
|
Ceramic pipes, conduits, guttering and pipe fittings
|
|
84.
|
6907
|
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes
|
|
|
|
and the like, whether or not on a backing; finishing ceramics
|
|
85.
|
6909
|
Ceramic wares for laboratory, chemical or other technical uses; ceramic
|
|
|
|
troughs, tubs and similar receptacles of a kind used in agriculture;
|
|
|
|
ceramic pots, jars and similar articles of a kind used for the conveyance
|
|
|
|
or packing of goods
|
|
86.
|
6910
|
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water
|
|
|
|
closet pans, flushing cisterns, urinals and similar sanitary fixtures
|
|
87.
|
6913
|
Statuettes and other ornamental ceramic articles
|
|
88.
|
6914
|
Other ceramic articles
|
|
|
|
63
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
|
(1)
|
(2)
|
|
(3)
|
|
89.
|
7003
|
|
Cast glass and rolled glass, in sheets or profiles, whether or not having
|
|
|
|
|
an absorbent, reflecting or non-reflecting layer, but not otherwise
|
|
|
|
|
worked
|
|
90.
|
7004
|
|
Drawn glass and blown glass, in sheets, whether or not having an
|
|
cells
|
|
96.
|
3823
|
Industrial monocarboxylic fatty acids, acid oils from refining; industrial
|
|
|
|
fatty alcohols
|
|
97.
|
3824
|
Prepared binders for foundry moulds or cores; chemical products and
|
|
|
|
preparations of the chemical or allied industries (including those
|
|
|
|
consisting of mixtures of natural products), not elsewhere specified or
|
|
|
|
included
|
|
98.
|
3825
|
Residual products of the chemical or allied industries, not elsewhere
|
|
|
|
specified or included; [except municipal waste; sewage sludge; other
|
|
|
|
wastes specified in Note 6 to this Chapter.]
|
|
99.
|
3826
|
Biodiesel and mixtures thereof, not containing or containing less than
|
|
|
|
70% by weight of petroleum oils and oils obtained from bituminous
|
|
|
|
minerals
|
|
100.
|
3901 to 3913
|
All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins,
|
|
|
|
polycarbonates, alkyd resins, polyallyl esters, other polyesters;
|
|
|
|
polyamides; Amino-resins, phenolic resins and polyurethanes;
|
|
|
|
silicones; Petroleum resins, coumarone-indene resins, polyterpenes,
|
|
|
|
polysulphides, polysulphones and oth
|
|
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
|
|
|
|
|
|
|
gelatin (except gelatin of heading 3503) and articles of unhardened
|
|
|
|
|
|
|
gelatin
|
|
221.
|
|
9611
|
|
Date, sealing or numbering stamps, and the like (including devices for
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
er products specified in Note 3 to
|
|
|
|
this Chapter, not elsewhere specified or included; Cellulose and its
|
|
|
|
chemical derivatives, not elsewhere specified or included; Natural
|
|
|
|
polymers (for example, alginic acid) and modified natural polymers
|
|
|
|
(for example, hardened proteins, chemical derivatives of natural
|
|
|
|
rubber), not elsewhere specified or included; in primary forms
|
|
101.
|
3914
|
Ion exchangers based on polymers of headings 3901 to 3913, in
|
|
|
|
primary forms
|
|
102.
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
155.
|
5809
|
Woven fabrics of metal thread and woven fabrics of metallised yarn of
|
|
|
|
heading 5605, of a kind used in apparel, as furnishing fabrics or for
|
|
|
|
similar purposes, not elsewhere specified or included; such as Zari
|
|
|
|
borders [other than Embroidery or zari articles, that is to say,- imi, zari,
|
|
|
|
kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads,
|
|
|
|
badla, glzal]
|
|
156.
|
5810
|
Embroidery in the piece, in strips or in motifs, Embroidered badges,
|
|
|
|
motifs and the like [other than Embroidery or zari articles, that is to
|
|
|
|
say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
|
|
|
|
glass beads, badla, glzal]
|
|
157.
|
5811
|
Quilted textile products in the piece, composed of one or more layers
|
|
|
|
of textile materials assembled with padding by stitching or otherwise,
|
|
|
|
other than embroidery of heading 5810
|
|
158.
|
5901
|
|
|
|
|
(f) Solar lantern / solar lamp
|
|
|
|
(g) Ocean waves/tidal waves energy devices/plants
|
|
235.
|
8601
|
Rail locomotives powered from an external source of electricity or
|
|
|
|
by electric accumulators
|
|
236.
|
8602
|
Other rail locomotives; locomotive tenders; such as Diesel-electric
|
|
|
|
locomotives, Steam locomotives and tenders thereof
|
|
237.
|
8603
|
Self-propelled railway or tramway coaches, vans and trucks, other
|
|
|
|
than those of heading 8604
|
|
238.
|
8604
|
Railway or tramway maintenance or service vehicles, whether or
|
|
138.
|
8506
|
Primary cells and primary batteries
|
|
139.
|
8507
|
Electric accumulators, including separators therefor, whether or not
|
|
|
|
rectangular (including square)
|
|
140.
|
8508
|
Vacuum cleaners
|
|
141.
|
8509
|
Electro-mechanical domestic appliances, with self-contained electric
|
|
|
|
motor, other than vacuum cleaners of heading 8508
|
|
142.
|
8510
|
Shavers, hair clippers and hair-removing appliances, with self-
|
|
|
|
contained electric motor
|
|
143.
|
8511
|
Electrical ignition or starting equipment of a kind used for spark-
|
|
|
|
ignition or compression-ignition internal combustion engines (for
|
|
|
|
example, ignition magnetos, magneto-dynamos, ignition coils, sparking
|
|
|
|
plugs and glow plugs, starter motors); generators (for example,
|
|
|
|
dynamos, alternators) and cut-outs of a kind used in conjunction with
|
|
|
|
such engines
|
|
144.
|
8512
|
Electrical lighting or signalling equipment (excluding articles of
|
|
|
|
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.
|
7301
|
Sheet piling of iron or steel, whether or not drilled, punched or made
|
|
|
|
from assembled elements; welded angles, shapes and sections, of iron
|
|
|
|
or steel
|
|
216.
|
7302
|
Railway or tramway track construction material of iron or steel, the
|
|
|
|
following: rails, check-rails and rack rails, switch blades, crossing
|
|
|
|
frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-
|
|
|
|
plates, chairs, chair wedges, sole plates (base plates), rail clips
|
|
|
|
bedplates, ties and other material specialized for jointing or fixing rails
|
|
217.
|
7303
|
Tubes, pipes and hollow profiles, of cast iron
|
|
218.
|
7304
|
Tubes, pipes and hollow profiles, seamless, of iron (other than cast
|
|
|
|
iron) or steel
|
|
219.
|
7305
|
Other tubes and pipes (for example, welded, riveted or similarly
|
|
|
|
closed), having circular cross-sections, the external diameter of which
|
|
|
|
exceeds 406.4 mm, of iron or steel
|
|
220.
|
7306
|
Other tubes, pipes and hollow profiles (for example, open seam or
|
|
|
|
welded, riveted or similarly closed), of iron or steel
|
|
221.
|
7307
|
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron
|
|
|
|
or steel
|
|
222.
|
7308
|
Structures (excluding prefabricated buildings of heading 94.06) and
|
|
|
|
|
|
8604)
|
|
240.
|
8606
|
Railway or tramway goods vans and wagons, not self-propelled
|
|
|
|
12
|
|
S.
|
Chapter /
|
|
Description of Goods
|
|
No.
|
|
|
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.
|
Heading /
|
|
|
|
|
Sub-heading /
|
|
|
|
|
Tariff item
|
|
|
|
(1)
|
(2)
|
|
|
(3)
|
|
241.
|
8607
|
|
Parts of railway or tramway locomotives or rolling-stock; such as
|
|
|
|
|
Bogies, bissel-bogies, axles and wheels, and parts thereof
|
|
242.
|
8608
|
|
Railway or tramway track fixtures and fittings; mechanical
|
|
|
|
|
(including electro-mechanical) signalling, safety or traffic control
|
|
|
|
|
equipment for railways, tramways, roads, inland waterways, parking
|
|
|
|
|
facilities, port installations or airfields; parts of the foregoing
|
|
243.
|
8713
|
|
Carriages for disabled persons, whether or not motorised or
|
|
|
|
|
otherwise mechanically propelled
|
|
244.
|
8802
|
|
Other aircraft (for example, helicopters, aeroplanes), other than
|
|
|
|
|
those for personal use.
|
|
245.
|
8803
|
|
Parts of goods of heading 8802
|
|
246.
|
8901
|
|
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and
|
|
|
|
|
similar vessels for the transport of persons or goods
|
|
247.
|
8902
|
|
Fishing vessels; factory ships and other vessels for processing or
|
|
|
|
|
preserving fishery products
|
|
248.
|
8904
|
| lign="center">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 brinlign="bottom" width="472">
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.
|
|
|
|
absorbent, reflecting or non-reflecting layer, but not otherwise worked
|
|
91.
|
7005
|
|
Float glass and surface ground or polished glass, in sheets, whether or
|
|
|
|
|
not having an absorbent, reflecting or non-reflecting layer, but not
|
|
|
|
|
otherwise worked
|
|
92.
|
7006 00
|
00
|
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved,
|
|
|
|
|
drilled, enamelled or otherwise worked, but not framed or fitted with
|
|
|
|
|
other materials
|
|
93.
|
7007
|
|
Safety glass, consisting of toughened (tempered) or laminated glass
|
|
94.
|
7008
|
|
Multiple-walled insulating units of glass
|
|
95.
|
7009
|
|
Glass mirrors, whether or not framed, including rear-view mirrors
|
|
96.
|
7011
|
|
Glass envelopes (including bulbs and tubes), open, and glass parts
|
|
|
|
|
thereof, without fittings, for electric lamps, cathode-ray tubes or the
|
|
|
|
|
like
|
|
97.
|
7014
|
|
Signalling glassware and optical elements of glass (other than those of
|
|
bottom" width="59">
|
|
heading 8539), windscreen wipers, defrosters and demisters, of a kind
|
|
|
|
used for cycles or motor vehicles
|
|
145.
|
8513
|
Portable electric lamps designed to function by their own source of
|
|
|
|
energy (for example, dry batteries, accumulators, magnetos), other than
|
|
|
|
lighting equipment of heading 8512
|
|
146.
|
8516
|
Electric instantaneous or storage water heaters and immersion heaters;
|
|
|
|
electric space heating apparatus and soil heating apparatus;
|
|
|
|
electrothermic hair-dressing apparatus (for example, hair dryers, hair
|
|
|
|
curlers, curling tong heaters) and hand dryers; electric smoothing irons;
|
|
|
|
other electro-thermic appliances of a kind used for domestic purposes;
|
|
|
|
electric heating resistors, other than those of heading 8545
|
|
147.
|
8517
|
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X
|
|
|
|
25 Pads [8517 69 40]
|
|
148.
|
8518
|
Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-
|
|
|
|
frequency electric amplifiers [8518 40 00], Electric sound amplifier sets
|
|
|
|
[8518 50 00], Parts [8518 90 00]
|
|
149.
|
8519
|
Sound recording or reproducing apparatus
|
|
|
|
67
|
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading / Sub-
|
|
|
|
heading / Tariff
|
|
|
|
item
|
|
|
(1)
|
(2)
|
(3)
|
|
150.
|
8522
|
Parts and accessories suitable for use solely or principally with the
|
|
|
&n 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
|
|
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)
|
|
|
|
|
Tugs and pusher craft
|
|
249.
|
8905
|
|
Light-vessels, fire-floats, dredgers, floating cranes and other vessels
|
|
|
|
|
the navigability of which is subsidiary to their main function;
|
|
|
|
|
floating docks; floating or submersible drilling or production
|
|
|
|
|
platforms
|
|
|
250.
|
8906
|
|
Other vessels, including warships and lifeboats other than rowing
|
|
|
|
|
boats
|
|
|
251.
|
8907
|
|
Other floating structures (for example, rafts, tanks, coffer-dams,
|
|
|
|
|
landing-stages, buoys and beacons)
|
|
252.
|
Any chapter
|
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
|
|
253.
|
90
|
|
Coronary stents and coronary stent systems for use with cardiac
|
|
|
|
|
catheters
|
|
|
254.
|
90 or any other
|
Artificial kidney
|
|
|
Chapter
|
|
|
|
255.
|
90 or 84
|
Disposable sterilized dialyzer or micro barrier of artificial kidney
|
|
256.
|
90 or any other
|
Parts of the following goods, namely:-
|
|
|
Chapter
|
(i)
|
Crutches;
|
|
|
|
|
(ii)
|
Wheel chairs;
|
|
|
|
|
(iii)
|
Walking frames;
|
|
|
|
|
(iv)
|
Tricycles;
|
|
|
|
|
|
|
of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
|
|
|
|
|
|
|
Schedule V – 3%
|
|
|
|
|
|
|
|
|
|
|
S.
|
|
Chapter /
|
|
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]
|
|
(v)
|
Braillers; and
|
|
|
|
|
(vi)
|
Artificial limbs
|
|
257.
|
90 or any other
|
Assistive devices, rehabilitation aids and other goods for disabled,
|
|
|
Chapter
|
specified in List 3 appended to this Schedule
|
|
258.
|
9405 50
|
31
|
Kerosene pressure lantern
|
|
259.
|
9405 91 00,
|
Parts of kerosene pressure lanterns including gas mantles
|
|
|
9405 92 00 or
|
|
|
|
|
9405 99
|
00
|
|
|
|
260.
|
9603 10
|
00
|
Broomsticks
|
|
|
|
|
|
13
|
5">parts of structures (for example, bridges and bridge-sections,
|
S.
|
Chapter /
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
Sub-heading /
|
|
|
|
Tariff item
|
|
|
(1)
|
(2)
|
(3)
|
|
261.
|
9704
|
Postage or revenue stamps, stamp-postmarks, first-day covers,
|
|
|
|
postal stationery (stamped paper), and the like, used or unused,
|
|
|
|
other than those of heading 4907
|
|
|
|
lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and
|
|
|
|
windows and their frames and thresholds for doors, and shutters,
|
|
|
|
balustrades, pillars, and columns), of iron or steel; plates, rods, angles,
|
|
|
|
shapes, section, tubes and the like, prepared for using structures, of iron
|
|
|
apparatus of headings 8519 or 8521
|
|
151.
|
8525
|
Transmission apparatus for radio-broadcasting or television, whether or
|
|
|
|
not incorporating reception apparatus or sound recording or
|
|
|
|
reproducing apparatus; television cameras, digital cameras and video
|
|
|
|
cameras recorders [other than CCTV]
|
|
152.
|
8526
|
Radar apparatus, radio navigational aid apparatus and radio remote
|
|
|
|
control apparatus
|
|
153.
|
8527
|
Reception apparatus for radio-broadcasting, whether or not combined,
|
|
|
|
in the same housing, with sound re
|
|
|
|
not self-propelled (for example, workshops, cranes, ballast tampers,
|
|
|
|
trackliners, testing coaches and track inspection vehicles)
|
|
239.
|
8605
|
Railway or tramway passenger coaches, not self-propelled; luggage
|
|
|
|
vans, post office coaches and other special purpose railway or
|
|
|
|
tramway coaches, not self-propelled (excluding those of heading
|
|
|
|
8604)
|
|
240.
|
8606
|
Railway or tramway goods vans and wagons, not self-propelled
|
|
|
|
12
|
|
S.
|
Chapter /
|
|
Description of Goods
|
|
No.
|
Heading /
|
|
|
|
|
Sub-heading /
|
|
|
|
|
Tariff item
|
|
|
|
(1)
|
(2)
|
|
|
(3)
|
|
241.
|
8607
|
|
Parts of railway or tramway locomotives or rolling-stock; such align="bottom" width="44">
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.
|
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
|
S.
|
Chapter /
|
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 ;
|
|
|
heading 7015), not optically worked
|
|
98.
|
7016
|
|
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed
|
|
|
|
|
or moulded glass, whether or not wired, of a kind used for building or
|
|
|
|
|
construction purposes; glass cubes and other glass smallwares, whether
|
|
|
|
|
or not on a backing, for mosaics or similar decorative purposes; leaded
|
|
|
|
|
lights and the like; multi-cellular or foam glass in blocks, panels, plates,
|
|
|
|
5904 |
Linoleum, whether or not cut to shape; floor coverings consisting of a
|
|
|
|
coating or covering applied on a textile backing, whether or not cut to
|
|
|
|
shape
|
|
162.
|
5905
|
Textile wall coverings
|
|
163.
|
5906
|
Rubberised textile fabrics, other than those of heading 5902
|
|
164.
|
5907
|
Textile fabrics otherwise impregnated, coated or covered; painted
|
|
|
|
canvas being theatrical scenery, studio back-cloths or the like
|
|
165.
|
5908
|
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters,
|
|
|
|
candles or the like; incandescent gas mantles and tubular knitted gas
|
|
|
|
mantle fabric therefor, whether or not impregnated
|
|
166.
|
5909
|
Textile hose piping and similar textile tubing, with or without lining,
|
|
|
|
armour or accessories of other materials
|
|
167.
|
5910
|
Transmission or conveyor belts or belting, of textile material, whether
|
|
|
|
or not impregnated, coated, covered or laminated with plastics, or
|
|
|
|
reinforced with metal or other material
|
|
168.
|
5911
|
Textile products and articles, for technical uses, specified in Note 7 to
|
|
|
|
this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics,
|
|
|
|
coated, covered or laminated with rubber, leather or other material, of a
|
|
|
|
kind used for card clothing, and similar fabrics of a kind used for other
|
|
|
|
technical purposes, including narrow fabrics made of velvet
|
|
|
|
impregnated with rubber, for covering weaving spindles (weaving
|
|
|
|
beams); Bolting cloth, whether or Not made up; Felt for cotton textile
|
|
|
|
industries, woven; Woven textiles felt, whether or not impregnated or
|
|
|
|
29
|