Union territory tax (Rate) Notification No. 1 of 2017 DT 28th June, 2017, GST

Posted on 20 April 2023 Category : Notifications

Notification No. 1/2017 Union territory tax (Rate) DT on 28^th June, 2017, GST

The Extract of GST Notification No. 1/2017-Union territory tax (Rate) is

Given below:

Notification No. 1/2017 – Union territory 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-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the Union territory tax of-

(i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV,

(v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, 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 – 2.5%

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
8427	Fork-lift trucks; other works trucks fitted with lifting or handling
		equipment
126.	8428	Other lifting, handling, loading or unloading machinery (for example,
		lifts, escalators, conveyors, teleferics)
127.	8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers,
		mechanical shovels, excavators, shovel loaders, tamping machines and
		road rollers
128.	8430	Other moving, grading, levelling, scraping, excavating, tamping,
		compacting, extracting or boring machinery, for earth, minerals or ores;
		pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129.	8443	Printers which perform two or more of the functions of printing,
		copying or facsimile transmission, capable of connecting to an
		automatic data processing machine or to a network printers; copying
		machines, facsimile machines; ink cartridges with or without print head
		assembly and ink spray nozzle
130.	8450	Household or laundry-type washing machines, including machines
		which both wash and dry
131.	8472	Other office machines (for example, hectograph or stencil duplicating
		machines, addressing machines, automatic banknote dispensers, coin
		sorting machines, coin counting or wrapping machines [other than
		Braille typewriters, electric or non-electric, Perforating or stapling
		machines (staplers), pencil sharpening machines]
132.	8476	Automatic goods-vending machines (for example, postage stamps,
		cigarette, food or be="bottom" width="51">	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

		machines
133.	8478	Machinery for preparing or making up tobacco, not specified or
		included elsewhere in this chapter
134.	8479	Passenger boarding bridges of a kind used in airports [8479 71 00] and
		other [8479 79 00]
135.	8483	Transmission shafts (including cam shafts and crank shafts) and cranks;
		66

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		bearing housings and plain shaft bearings; gears and gearing; ball or
		roller screws; gear boxes and other speed changers, including torque
		converters; flywheels and pulleys, including pulley blocks; clutches and
		shaft couplings (including universal joints)
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
		Convertors (UPS)]
138.	8506	Primary cells and primary batteries		or cocoa
10.	0404	Whey, whether or not concentrated or containing added sugar or
		other sweetening matter; products consisting of natural milk
		constituents, whether or not containing added sugar or other
		sweetening matter, not elsewhere specified or included
11.	0406	Chena or paneer put up in unit container and bearing a registered
		brand name

12.	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by
		steaming or by boiling in water, moulded, frozen or otherwise
		preserved, whether or not containing added sugar or other
		sweetening matter.
13.	0409	Natural honey, put up in unit container and bearing a registered
		brand name

14.	0410	Edible products of animal origin, not elsewhere specified or
		included
15.	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush
		making hair; waste of such bristles or hair.
16.	0504	Guts, bladders and stomachs of animals (other than fish), whole and
		pieces thereof, fresh, chilled, frozen, salted, in brine, dried or
		smoked.
17.	0505	Skins and other parts of birds, with their feathers or down, feathers
		and parts of feathers (whether or not with trimmed edges) and
		down, not further worked than cleaned, disinfected or treated for

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-
		nets, butterfly nets and smilar nets; decoy “birds” (other than those of
			heading 9208) and similar hunting or shooting requisites
232.	9608		Pens [other than Fountain pens, stylograph pens]
233.	9608, 9609		Pencils (including propelling or sliding pencils), crayons, pastels,
			drawing charcoals and tailor’s chalk
234.	9615		Combs, hair-slides and the like; hairpins, curling pins, curling grips,
			hair-curlers and the like, other than those of heading 8516, and parts
			thereof
235.	9619		Sanitary towels (pads) and tampons, napkins and napkin liners for
			babies and similar articles, of any material
236.	9701		Paintings, drawings and pastels, executed entirely by hand, other than
			drawings of heading 4906 and other than hand-painted or hand-
			decorated manufactured articles; collages and similar decorative
			plaques
237.	9702		Original engravings, prints and lithographs
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	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

Enzymatic preparations for pre-tanning

185.	3307 41	00	Agarbatti
186.	3402		Sulphonated castor oil, fish oil or sperm oil
187.	3605 00	10	Handmade safety matches
			Explanation.– For the purposes of this entry, handmade matches
			mean matches, in or in relation to the manufacture of which, none
			of the following processes is ordinarily carried on with the aid of
			power, namely: -
			(i)	frame filling;
			(ii) dipping of splints in the composition for match heads;
			(iii) filling of boxes with matches;
			(iv)	pasting of labels on match boxes, veneers or cardboards;
			(v)	packaging
188.	4001		Natural rubber, balata, gutta-percha, guayule, chicle and similar
			natural gums, in primary forms or in plates, sheets or strip
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 roaste> 189.	4016		Toy balloons made of natural rubber latex
190.	4011, 4013		Pneumatic tyres or inner tubes, of rubber, of a kind used on / in
			bicycles, cycle -rickshaws and three wheeled powered cycle
			rickshaws
191.	4016		Erasers

	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 21 of the Union Territory
			Goods and Services Tax Act, 2017 (14 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.-

36.	0902	Tea, whether or not flavoured [other than unprocessed green leaves
		of tea]
37.	0903	Maté
38.	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the
		genus Capsicum or of the genus Pimenta
39.	0905	Vanilla
40.	0906	Cinnamon and cinnamon-tree flowers
41.	0907	Cloves (whole fruit, cloves and stems)
42.	0908	Nutmeg, mace and cardamoms
43.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
		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	p>		(1) “Lottery run by State Governments” means a lottery not allowed to
			be sold in any state other than the organising state.
			(2) Organising state has the same meaning as assigned to it in clause (f)
			of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
			Schedule III – 9%
	</>		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
		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 kindtom" width="127"> 4806	Vegetable parchment, tracing papers and other glazed transparent or
	[Except 4806 20	translucent papers, in rolls or sheets (other than greaseproof paper,
	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, 5405, 5406	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.
161.	5501, 5502	Synthetic or artificial filament tow
162.	5503, 5504,	Synthetic or artificial staple fibres
	5506, 5507
163.	5505	Waste of manmade fibres
164.	5508	Sewing thread of manmade staple fibres
165.	5509, 5510, 5511	Yarn of manmade staple fibres
166.	6401	Waterproof footwear with outer soles and uppers of rubber or of
		plastics, the uppers of which are neither fixed to the sole nor assembled
		by stitching, riveting, nailing, screwing, plugging or similar processes
167.	6402	Other footwear with outer soles and uppers of rubber or plastics
		42

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
168.	6403		Footwear with outer soles of rubber, plastics, leather or composition
			leather and uppers of leather
169.	6404		Footwear with outer soles of rubber, plastics, leather or composition
			leather and uppers of textile materials
170.	6405		Other footwear
171.	6406		Parts of footwear (including uppers whether or not attached to soles
			other than outer soles); removable in-soles, heel cushions and similar
			articles; gaiters, leggings and similar articles, and parts thereof
172.	6501		Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor
			with made brims; plateaux and manchons (including slit manchons), of
			felt
173.	6502		Hat-shapes, plaited or made by assembling strips of any material,
			neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.	6504 00	00	Hats and other headgear, plaited or made by assembling strips of any
			material, whether or not lined or trimmed
175.	6505		Hats and other headgear, knitted or crocheted, or made up from lace,
			felt or other textile fabric, in the piece (but not in strips), whether or not
			lined or trimmed; hair-nets of any material, whether or not lined or
			trimmed
176.	6506		Other headgear, whether or not lined or trimmed
177.	6507		Head-bands, linings, covers, hat foundations, hat frames, peaks and
			chinstraps, for headgear
178.	6804		Millstones, grindstones, grinding wheels and the like, without
			frameworks, for grinding, sharpening, polishing, trueing or cutting,
			hand sharpening or polishing stones, and parts thereof, of natural stone,
			of agglomerated nllatural or artificial abrasives, or of ceramics, with or
			without parts of other materials
179.	6805		Natural or artificial abrasive powder or grain, on a base of textile
			material, of paper, of paperboard or of other materials, whether or not
			cut to shape or sewn or otherwise made up
180.	6806		Slag wool, rock wool and similar mineral wools; exfoliated

53.	28	Anaesthetics
54.	28	Potassium Iodate
55.	28	Steam
56.	28	Micronutrients, which	are covered	under serial number 1(f) of
		Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are
		manufactured by the manufacturers which are			registered	under
		the Fertilizer Control Order, 1985
57.	2801 20	Iodine
58.	2847	Medicinal grade hydrogen peroxide
59.	29	Gibberellic acid		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
150.	8522	Parts and accessories suitable for use solely or principally with the
		67

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		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 recording or reproducing apparatus or
		a clock
154.	8528	Monitors and projectors, not incorporating television reception
		apparatus; reception apparatus for television, whether or not
		incorporating radio-broadcast receiver or sound or video recording or
		reproducing apparatus [other than computer monitors not exceeding 17
		inches]
155.	8529	Parts suitable for use solely or principally with the apparatus of
		headings 8525 to 8528
156.	8530	Electrical signalling, safety or traffic control equipment for railways,
		tramways, roads, inland waterways, parking facilities, port installations
		or airfields (other than those of heading 8608)
157.	8531	Electric sound or visual signalling apparatus (for example, bells, sirens,
		indicator panels, burglar or fire alarms), other than those of heading
		8512 or 8530
158.	8536	Electrical apparatus for switching or protecting electrical circuits, or for
		making connections to or in electrical circuits (for example, switches,
		relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other
		connectors, junction boxes), for a voltage not exceeding 1,000 volts :
		connectors for optical fibres optical fibres, bundles or cables
159.	8537	Boards, panels, consoles, desks, cabinets and other bases, equipped
		with two or more apparatus of heading 8535 or 8536, for electric
		control or the distribution of electricity, including those incorporating
		instruments or apparatus of chapter 90, and numerical control
		apparatus, other than switching apparatus of heading 8517
160.	8539	Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps

60.	3001	Glands and other organs for organo-therapeutic uses, dried, whether or
		not powdered; extracts of glands or other organs or of their secretions
		for organo-therapeutic uses; heparin and its salts; other human or
		animal substances prepared for therapeutic or prophylactic uses, not
		elsewhere specified or included
61.	3002	Animal blood prepared for therapeutic, prophylactic or diagnostic uses;
		antisera and other blood fractions and modified immunological
		products, whether or not obtained by means of biotechnological
		processes; toxins, cultures of micro-organisms (excluding yeasts) and
		similar products
62.	3003	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
		consisting of two or more constituents which have been mixed together
		for therapeutic or prophylactic uses, not put up in measured doses or in
		forms or packings for retail sale, including Ayurvaedic, Unani, Siddha,
		homoeopathic or Bio-chemic systems medicaments
63.	3004	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
		consisting of mixed or unmixed products for therapeutic or
		prophylactic uses, put up in measured doses (including those in the
		form of transdermal administration systems) or in forms or packings
		for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or
		Bio-chemic systems medicaments, put up for retail sale
64.	3005	Wadding, gauze, bandages and similar articles (for example, dressings,
		adhesive plasters, poultices), impregnated or coated with
		pharmaceutical substances or put up in forms or packings for retail sale
		for medical, surgical, dental or veterinary purposes
65.	3006	Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile
		surgical catgut, similar	sterile suture	materials	(including	sterile
		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
&nbs"55">			vermiculite, expanded clays, foamed slag and similar expanded mineral
			materials; mixtures and articles of heat-insulating, sound-insulating or
			sound-absorbing mineral materials, other than those of heading 6811 or
			6812 or chapter 69
181.	6810		Pre cast Concrete Pipes
182.	6811		Articles of asbestos-cement, of cellulose fibre-cement or the like
183.	6902		Refractory bricks, blocks, tiles and similar refractory ceramic
			constructional goods, other than those of siliceous fossil meals or
			similar siliceous earths
184.	6903		Other refractory ceramic goods (for example, retorts, crucibles,
			muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and
			rods), other than those of siliceous fossil meals or of similar siliceous
		om" width="59">		[other than Electric filament or discharge lamps and LED lamps]
161.	8544	Insulated (including enamelled or anodised) wire, cable and other
		insulated electric conductors, whether or not fitted with connectors
		[other than Winding Wires; Coaxial cables; Optical Fiber]
162.	8545	Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon
		and battery carbon)
163.	8547	Insulating fittings for electrical machines, appliances or equipment,
		being fittings wholly of insulating material apart from any minor
		components of metal (for example, threaded sockets) incorporated
		during moulding solely for the purposes of assembly, other than
		68

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		insulators of heading 8546; electrical conduit tubing and joints therefor,
		of base metal lined with insulating material
164.	8702	Motor vehicles for the transport of ten or more persons, including the
		driver
165.	8703	Motor cars and other motor vehicles principally designed for the
		transport of persons (other than those of heading 8702), including
		station wagons and racing cars [other than Cars for physically	earths
			43

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
185.	6906	Salt Glazed Stone Ware Pipes
186.	6911	Tableware, kitchenware, other household articles and toilet articles, of
p;			elements nitrogen, phosphorus and potassium; other fertilisers; goods
			of this Chapter in tablets or similar forms or in packages of a gross
			weight not exceeding 10 kg, other than those which are clearly not to
			be used as fertilizers
70.	3215		Fountain pen ink
71.	3215		Ball pen ink
72.	3306 10	10	Tooth powder
73.	3307 41	00	Odoriferous preparations which operate by burning [other than
			agarbattis]
74.	29, 30, 3302		Following goods namely:-
			a.	Menthol and menthol crystals,
			b.	Peppermint (Mentha Oil),
			c.	Fractionated / de-terpenated mentha oil (DTMO),
			d.	De-mentholised oil (DMO),
			e.	Spearmint oil,
			f.	Mentha piperita oil
75.	3406		Candles, tapers and the like
76.	3701		Photographic plates and film for x-ray for medical use
77.	3705		Photographic plates and films, exposed and developed, other than
			cinematographic film
78.	3706		Photographic plates and films, exposed and developed, whether or not
			incorporating sound track or consisting only of sound track, other than
			feature films.
79.	3818		Silicon wafers
80.	3822		All diagnostic kits and reagents
81.	3926		Feeding bottles
82.	3926		Plastic beads
83.	4007		Latex Rubber Thread
84.	4014		Nipples of feeding bottles
85.	4015		Surgical rubber gloves or medical examination rubber gloves
86.	4107		Leather further prepared after tanning or crusting, including
			parchment-dressed leather, of bovine (including buffalo) or equine
				24

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		animals, without hair on, whether or not split, other than leather of
		heading 4114
87.	4112	Leather further prepared after tanning or crusting, including
		parchment-dressed leather, of sheep or lamb, without wool on, whether
		or not split, other than leather of heading 4114
88.	4113	Leather further prepared after tanning or crusting, including
		parchment-dressed leather, of other animals, without wool or hair on,
		whether or not split, other than leather of heading 4114
89.	4114	Chamois (including combination chamois) leather; patent leather and
		patent laminated leather; metallised leather
90.	4115	Composition leather with a basis of leather or leather fibre, in slabs,
		sheets or strip, whether or not in rolls; parings and other waste of
		leather or of composition leather, not suitable for the manufacture of
		leather articles; leather dust, powder and flour
91.	4203	Gloves specially designed for use in sports
92.	44 or any	The following goods, namely: —
	Chapter	a. Cement Bonded Particle Board;
		b. Jute Particle Board;
		c. Rice Husk Board;
		d. Glass-fibre Reinforced Gypsum Board (GRG)
		e. Sisal-fibre Boards;
		f. Bagasse Board; and
		g. Cotton Stalk Particle Board
		h. Particle/fibre board manufactured from agricultural crop
		residues
93.	4404	Hoopwood; split poles; piles, pickets and stakes of wood, pointed but
		not sawn lengthwise; wooden sticks, roughly trimmed but not turned,
		bent or otherwise worked, suitable for the manufacture of walking-
		sticks, umbrellas, tool handles or the like	porcelain or china
187.	6912	Ceramic tableware, kitchenware, other household articles and toilet
		articles, other than of porcelain or china [other than Earthen pot and
		clay lamps]
188.	7001	Cullet and other waste and scrap of glass; glass in the mass
189.	7002	Glass in balls (other than microspheres of heading 70.18), rods or
		tubes, unworked
190.	7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other
		containers, of glass, of a kind used for the conveyance or packing of
		goods; preserving jars of glass; stoppers, lids and other closures, of
		glass
191.	7013	Glassware of a kind used for table, kitchen, toilet, office, indoor
		decoration or similar purposes (other than that of heading 7010 or
		7018)
192.	7015	Clock or watch glasses and similar glasses, glasses for non-corrective
		spectacles, curved, bent, hollowed or the like, not optically worked;
		hollow glass spheres and their segments, for the manufacture of such
		glasses
193.	7017	Laboratory, hygienic or pharmaceutical glassware, whether or not
		graduated or calibrated
194.	7018	Imitation pearls, imitation precious or semi-precious stones and similar
		glass smallwares, and articles thereof other than imitation jewellery;
		glass eyes other than prosthetic articles; statuettes and other ornaments
		of lamp-worked glass, other than imitaion jewelery; glass microsphers
		not exceeding 1 mm in diameter

94.	4405	Wood wool; wood flour
95.	4406	Railway or tramway sleepers (cross-ties) of wood
96.	4408	Sheets for veneering (including those obtained by slicing laminated
		wood), for plywood or for similar laminated wood and other wood,
		sawn lengthwise, sliced or peeled, whether or not planed, sanded,
		spliced or end-jointed, of a thickness not exceeding 6 mm [for match
		splints]
97.	4415	Packing cases, boxes, crates, drums and similar packings, of wood;
		cable-drums of wood; pallets, box pallets and other load boards, of
		wood; pallet collars of wood
98.	4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof,
		of wood, including staves
99.	4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of
		wood; boot or shoe lasts and trees, of wood
100.	4420	Wood marquetry and inlaid wood; caskets and cases for jewellery or
		25

		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
175.	8716	Trailers and semi-trailers; other vehicles, not mechanically propelled;
	S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
			cutlery, and similar articles, of wood; statuettes and other ornaments,
			of wood; wooden artic="right">195.	7019	Glass fibres (including glass wool) and articles thereof (for example,
		yarn, woven fabrics)
196.	7201	Pig iron and spiegeleisen in pigs, blocks or other primary forms
197.	7202	Ferro-alloys
198.	7203	Ferrous products obtained by direct reduction of iron ore and other
		spongy ferrous products, in lumps, pellets or similar forms; iron having
		a minimum purity by weight of 99.94%, in lumps, pellets or similar
		forms
199.	7204	Ferrous waste and scrap; remelting scrap ingots of iron or steel
200.	7205	Granules and powders, of pig iron, spiegeleisen, iron or steel
201.	7206	Iron and non-alloy steel in ingots or other primary forms (excluding
		iron of heading 7203)
202.	7207	Semi-finished products of iron or non-alloy steel
203.	7208 to 7212	All flat-rolled products of iron or non-alloy steel
204.	7213 to 7215	All bars and rods, of iron or non-alloy steel
205.	7216	Angles, shapes and sections of iron or non-alloy steel
206.	7217	Wire of iron or non-alloy steel
		44

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
207.	7218	Stainless steel in ingots or other primary forms; semi-finished products
		of stainless steel
208.	7219, 7220	All flat-rolled products of stainless steel
209.	7221, 7222	All bars and rods, of stainless steel
210.	7223	Wire of stainless steel
211.	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.	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

101.	4421		Other articles of wood; such as clothes hangers, Spools,	cops,
			bobbins, sewing thread reels and the like of turned wood for various
			textile machinery, Match splints, Pencil slats, Parts of wood,	namely
			oars, paddles and rudders for ships, boats and other similar floating
			structures, Parts of domestic decorative articles used as tableware and
			kitchenware [other than Wood paving blocks, articles of densified
			wood not elsewhere included or specified, Parts of domestic decorative
			articles used as tableware and kitchenware]
102.	4501		Natural cork, raw or simply prepared
103.	4601		Plaits and similar products of plaiting materials, whether or not
			assembled into strips; plaiting materials, plaits and similar products of
			plaiting materials, bound together in parallel strands or woven, in sheet
			form, whether or not being finished articles (for example, mats
			matting, screens) of vegetables materials such as of Bamboo, of rattan,
			of Other Vegetable materials
104.	4602		Basketwork, wickerwork and other articles, made directly to shape
			from plaiting materials or made up from goods of heading 4601;
		om" width="55"> 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
		parts of structures (for example, bridges and bridge-sections,
		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
		or steel [other than transmission towers]
223.	7309	Reservoirs, tanks, vats and similar containers for any material (other
		than compressed or liquefied gas), of iron or steel, of a capacity
		exceeding 300 l, whether or not lined or heat-insulated, but not fitted
		with mechanical or thermal equipment
224.	7310	Tanks, casks, drums, cans, boxes and similar containers, for any
		material (other than compressed or liquefied gas), of iron or steel, of a
		capacity not exceeding 300 l, whether or not lined or heat-insulated, but
		not fitted with mechanical or thermal equipment
225.	7311	Containers for compressed or liquefied gas, of iron or steel
		45

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
226.	7312	Stranded wire, ropes, cables, plaited bands, slings and the like, of iron
		or steel, not electrically insulated
227.	7313	Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or
		not, and loosely twisted double wire, of a kind used for fencing, of iron
		or steel
228.	7314	Cloth (including endless bands), grill, netting and fencing, of iron or
		steel wire; expanded metal of iron or steel
229.	7315	Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81,
		7315, 82, 7315 89, 7315 90
230.	7316	Anchors, grapnels and parts thereof, of iron or steel
231.	7317	Nails, tacks, drawing pins, corrugated nails, staples (other than those of
		heading 8305) and similar articles, of iron or steel, whether or not with
		heads of other material, but excluding such articles with heads of
		copper
232.	7318	Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-
		pins, washers (including spring washers) and similar articles, of iron or
		steel
233.	7319	Sewing needles, knitting needles, bodkins, crochet hooks, embroidery
		stilettos and similar articles, for use in the hand, of iron or steel; safety
		pins and other pins of iron or steel, not elsewhere specified or included
234.	7320	Springs and leaves for springs, of iron and steel
235.	7321	LPG stoves
236.	7323	Iron or steel wool; pot scourers and scouring or polishing pads, gloves
		and the like, of iron or steel
237.	7325	Other cast articles of iron or steel; such as Grinding balls and similar
		articles for mills, Rudders for ships or boats, Drain covers, Plates and
		frames for sewage water or similar system
238.	7326	Other articles of iron and steel, forged or stamped, but not further
		worked; such as Grinding balls and similar articles for mills, articles
		for automobiles and Earth moving implements, articles of iron or steel
		Wire, Tyre bead wire rings intended for use in the manufacture of tyres
		for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for
		machinery belts, Brain covers, plates, and frames for sewages, water or
		similar system, Enamelled iron ware (excluding utensil & sign board),
		Manufactures of stainless steel (excluding utensils), Articles of clad
		metal
239.	7401	Copper mattes; cement copper (precipitated copper)
240.	7402	Unrefined copper; copper anodes for electrolytic refining
241.	7403	Refined copper and copper alloys, unwrought
242.	7404	Copper waste and scrap
243.	7405	Master alloys of copper
244.	7406	Copper powders and flakes
245.	7407	Copper bars, rods and profiles
246.	7408	Copper wire
		46

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
247.	7409	Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm
248.	7410	Copper foils
249.	7411	Copper tubes and pipes
250.	7412	Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.	7413	Stranded wires and cables
252.	7415	Nails, tacks, drawing pins, staples (other than those of heading 83.05)
		and similar articles, of copper or of iron or steel with heads of copper;
		screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers
		(including spring washers) and similar articles, of copper
253.	7419 91 00	Metal castings
254.	7501	Nickel mattes, nickel oxide sinters and other intermediate products of
		nickel metallurgy
255.	7502	Unwrought nickel
256.	7503	Nickel waste and scrap
257.	7504	Nickel powders and flakes
258.	7505	Nickel bars, rods, profiles and wire
259.	7506	Nickel plates, sheets, strip and foil
260.	7507	Nickel tubes, pipes and tube or pipe fittings (for example, couplings,
		elbows, sleeves)
261.	7508	Other articles of nickel
262.	7601	Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
263.	7602	Aluminium waste and scrap
264.	7603	Aluminium powders and flakes
265.	7604	Aluminium bars, rods and profiles
266.	7605	Aluminium wire
267.	7606	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268.	7607	Aluminium foil (whether or not printed or backed with paper,
		paperboard, plastics or similar backing materials) of a thickness
		(excluding any backing) not exceeding 0.2 mm
269.	7608	Aluminium tubes and pipes
270.	7609	Aluminium tube or pipe fittings (for example, couplings, elbows,
		sleeves)
271.	7610	Aluminium structures (excluding prefabricated buildings of heading
	[Except 7610 10	94.06 and doors, windows and their frames and thresholds for doors
	00]	under 7610 10 00) and parts of structures (for example, bridges and
		bridge-sections, towers, lattice masts, roofs, roofing frameworks,
		balustrades, pillars and columns); aluminium plates. rods, profiles,
		tubes and the like, prepared for use in structures
272.	7611	Aluminium reservoirs, tanks, vats and similar containers, for any
		material (other than compressed or liquefied gas), of a capacity
		exceeding 300 l, whether or not lined or heat-insulated, but not fitted
		with mechanical or thermal equipment
273.	7612	Aluminium casks, drums, cans, boxes, etc.
274.	7613	Aluminium containers for compressed or liquefied gas
		47

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
275.	7614	Stranded wires and cables
276.	7616	Other articles of aluminium
277.	7801	Unwrought lead
278.	7802	Lead waste and scrap
279.	7804	Lead plates, sheets, strip and foil; lead powders and flakes
280.	7806	Other articles of lead (including sanitary fixtures and Indian lead seals)
281.	7901	Unwrought zinc
282.	7902	Zinc waste and scrap
283.	7903	Zinc dust, powders and flakes
284.	7904	Zinc bars, rods, profiles and wire
285.	7905	Zinc plates, sheets, strip and foil
286.	7907	Other articles of zinc including sanitary fixtures
287.	8001	Unwrought tin
288.	8002	Tin waste and scrap
289.	8003	Tin bars, rods, profiles and wire
290.	8007	Other articles of tin
291.	8101 to 8112	Other base metals, namely, Tungsten, Molybdenum, Tantalum,
		Magnesium, Cobalt mattes, and other intermediate products of cobalt
		metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony,
		Manganese, Beryllium, chromium, germanium, vanadium, gallium,
		hafnium, indium, niobium (columbium), rhenium and thallium, and
		articles thereof, including waste and scrap
292.	8113	Cermets and articles thereof, including waste and scrap
293.	8202		articles of loofah
105.	4701		Mechanical wood pulp
106.	4702		Chemical wood pulp, dissolving grades
107.	4703		Chemical wood pulp, soda or sulphate, other than dissolving grades
108.	4704		Chemical wood pulp, sulphite, other than dissolving grades
109.	4705		Wood pulp obtained by a combination of mechanical and chemical
			pulping processes
110.	4706		Pulps of fibres derived from recovered (waste and scrap) paper or
			paperboard or of other fibrous cellulosic material
111.	4707		Recovered (waste and scrap) paper or paperboard
112.	4802		Uncoated paper and paperboard, of a kind used for writing, printing or
			other graphic purposes, and non perforated punch-cards and punch tape
			paper, in rolls or rectangular (including square) sheets, of any size,
			other than paper of heading 4801 or 4803; hand-made paper and
			paperboard
113.	4804		Uncoated kraft paper and paperboard, in rolls or sheets, other than that
			of heading 4802 or 4803
114.	4805		Other uncoated paper and paperboard, in rolls or sheets, not further
			worked or processed than as specified in Note 3 to this Chapter
115.	4806 20	00	Greaseproof papers
116.	4806 40	10	Glassine papers
117.	4807		Composite paper and paperboard (made by sticking flat layers of paper
			or paperboard together with an adhesive), not surface-coated or
			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.	Hand saws; blades for saws of all kinds (including slitting, slotting or
		toothless saw blades)
294.	8203	Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal
		cutting shears, pipe-cutters, bolt croppers, perforating punches and
		similar hand tools
295.	8204	Hand-operated spanners and wrenches (including torque meter
		wrenches but not including tap wrenches); interchangeable spanner
		sockets, with or without handles
296.	8205	Hand tools (including glaziers' diamonds), not elsewhere specified or
		included; blow lamps; vices, clamps and the like, other than accessories
		for and parts of, machine-tools or water-jet cutting machines; anvils;
		portable forges; hand or pedal-operated grinding wheels with
		frameworks
297.	8206	Tools of two or more of the headings 8202 to 8205, put up in sets for
		retail sale
298.	8207	Interchangeable tools for hand tools, whether or not power-operated, or
		for machine-tools (for example, for pressing, stamping, punching,
		tapping, threading, drilling, boring, broaching, milling, turning or
		screw driving), including dies for drawing or extruding metal, and rock
		drilling or earth boring tools
299.	8208	Knives and cutting blades, for machines or for mechanical appliances
		48

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	4817 30		Boxes, pouches, wallets and writing compendiums, of paper or
			paperboard, containing an assortment of paper stationery
122.	4819		Cartons, boxes and cases of corrugated paper or paper board
123.	4820		Exercise book, graph book, & laboratory note book and notebooks
124.	4823		Paper pulp moulded trays
125.	48		Paper splints for matches, whether or not waxed, Asphaltic roofing
			sheets
126.	4904 00	00	Music, printed or in manuscript, whether or not bound or illustrated
127.	4906 00	00	Plans and drawings for architectural, engineering, industrial,
			commercial, topographical or similar purposes, being originals drawn
			by hand; hand-written texts; photographic reproductions on sensitised
			paper and carbon copies of the foregoing
128.	4907		Unused postage, revenue or similar stamps of current or new issue in
			the country in which they have, or will have, a recognised face value;
			stamp-impressed paper; banknotes; cheque forms; stock, share or bond
			certificates and similar documents of title
129.	4908		Transfers (decalcomanias)
130.	4909		Printed or illustrated postcards; printed cards bearing personal
			greetings, messages or announcements, whether or not illustrated, with
			or without envelopes or trimmings
heading / Tariff
	item
(1)	(2)		(3)
300.	8209		Plates, sticks, tips and the like for tools, unmounted, of cermets
301.	8210 00	00	Hand-operated mechanical appliances, weighing 10 kg or less, used in
			the preparation, conditioning or serving of food or drink
302.	8213 00	00	Scissors, tailors' shears and similar shears, and blades therefor
303.	8301		Padlocks and locks (key, combination or electrically operated), of base
			metal; clasps and frames with clasps, incorporating locks, of base
			metal; keys for any of the foregoing articles, of base metal
304.	8306		Bells, gongs and the like, non-electric, of base metal; statuettes and
			other ornaments, of base metal; photograph, picture or similar frames,
			of base metal; mirrors of base metal
305.	parts thereof [other than Self-loading or self-unloading trailers for
		agricultural purposes, and Hand propelled vehicles (e.g. hand carts,
		rickshaws and the like); animal drawn vehicles]
176.	8802	Aircrafts for personal use
177.	8903	Yachts and other vessels for pleasure or sports; rowing boats and
		canoes
178.	9004
	S.	Chapter /	Description of Goods
	No.	Heading / Sub-
		heading / Tariff
		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.	1520ttom" width="80"> 8307		Flexible tubing of base metal, with or without fittings
306.	8308		Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets
			and the like, of base metal, of a kind used for clothing or clothing
			accessories, footwear, jewellery, wrist watches, books, awnings, leather
			goods, travel goods or saddlery or for other made up articles; tubular or
			bifurcated rivets, of base metal; beads and spangles, of base metal
307.	8309		Stoppers, caps and lids (including crown corks, screw caps and pouring
			stoppers), capsules for bottles, threaded bungs, bung covers, seals and
			other packing accessories, of base metal
308.	8311		Wire, rods, tubes, plates, electrodes and similar products, of base metal
			or of metal carbides, coated or cored with flux material, of a kind used
			for soldering, brazing, welding or deposition of metal or of metal
			carbides; wire and rods, of agglomerated base metal powder, used for
			metal spraying
309.	8401		Nuclear reactors; machinery and apparatus for isotopes separation
310.	8402		Steam or other vapour generating boilers (other than central heating hot
			water boilers capable also of producing low pressure steam); super-
			heated water boilers
311.	8403		Central heating boilers other than those of heading 8402
312.	8404		Auxiliary plant for use with boilers of heading 8402 or 8403 (for	Glycerol, crude; glycerol waters and glycerol lyes
	8.	1521	Vegetable waxes (other than triglycerides), Beeswax, other insect
			waxes and spermaceti, whether or not refined or coloured
	9.	1522	Degras, residues resulting from the treatment of fatty substances or
			animal or vegetable waxes
	10.	1701 91, 1701 99	Goggles
179.	9005	Binoculars, monoculars, other optical telescopes, and mountings
		therefor; other astronomical instruments and mountings therefor, but
		not including instruments for radio-astronomy
180.	9006	Photographic (other than cinematographic) cameras; photographic
		flashlight apparatus and flashbulbs other than discharge lamps of
		heading 8539
		69

tr>

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)			(3)
181.	9007	Cinematographic cameras and projectors, whether or not incorporating

			example, economisers, super-heaters, soot removers, gas recoverers);
			condensers for steam or other vapour power units
313.	8405		Producer gas or water gas generators, with or without their purifiers;
			acetylene gas generators and similar water process gas generators, with
			or without their purifiers
314.	8406		Steam turbines and other vapour turbines
315.	8410		Hydraulic turbines, water wheels, and regulators therefor
131.	4910		Calendars of any kind, printed, including calendar blocks
132.	4911		Other printed matter, including printed pictures and photographs; such
			as Trade advertising material, Commercial catalogues and the like,
			printed Posters, Commercial catalogues, Printed inlay cards, Pictures,
			designs and photographs, Plan and drawings for architectural
			engineering, industrial, commercial, topographical or similar purposes
			reproduced with the aid of computer or any other devices
133.	5601		Wadding of textile materials and articles thereof; such as Absorbent
			cotton wool
134.	5602		Felt, whether or not impregnated, coated, covered or laminated
135.	5603		Nonwovens, whether or not impregnated, coated, covered or laminated
136.	5604		Rubber thread and cord, textile covered; textile yarn, and strip and the
			like of heading 5404 or 5405, impregnated, coated, covered or
			sheathed with rubber or plastics
137.	5605		Metallised yarn, whether or not gimped, being textile yarn, or strip or
			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-	& align="right">316.	8411	Turbo-jets, turbo-propellers and other gas turbines - turbo-jets
317.	8412		Other engines and motors (Reaction engines other than turbo jets,
			Hydraulic power engines and motors, Pneumatic power engines and
			motors, other, parts) [other than wind turbine or engine]
318.	8416		Furnace burners for liquid fuel, for pulverised solid fuel or for gas;
			mechanical stokers, including their mechanical grates, mechanical ash
			dischargers and similar appliances
			49

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
319.	8417	Industrial or laboratory furnaces and ovens, including incinerators,
		non-electric
320.	8419 20	Medical, surgical or laboratory sterilisers
321.	8420	Calendering or other rolling machines, other than for metals or glass,
		and cylinders therefor
322.	8421	Centrifuges, including centrifugal dryers; filtering or purifying
		machinery and apparatus, for liquids or gases
323.	8422 20 00, 8422	Machinery for cleaning or drying bottles or other containers; machinery
	30 00, 8422 40	for filling, closing, sealing or labelling bottles, cans, boxes, bags or

	heading / Tariff
	item
(1)	(2)	(3)
		(gold) and silver thread, combined with textile thread), Imitation zari
		thread
138.	5606	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped
		(other than those of heading 5605 and gimped horsehair yarn); chenille
		yarn (including flock chenille yarn); loop wale-yarn
139.	5607	Twine, cordage, ropes and cables, whether or not plaited or braided
		and whether or not impregnated, coated, covered or sheathed with
		rubber or plastics
140.	5608	Knotted netting of twine, cordage or rope; made up fishing nets and
		other made up nets, of textile materials
141.	5609	Articles of yarn, strip or the like of heading 5404 or 5405, twine,
		cordage, rope or cables, not elsewhere specified or included
142.	5701	Carpets and other textile floor coverings, knotted, whether or not made
		up
143.	5702	Carpets and other textile floor coverings, woven, not tufted or flocked,
		whether or not made up, including “Kelem”, “Schumacks”,
		“Karamanie” and similar hand-woven rugs
144.	5703	Carpets and other textile floor coverings, tufted, whether or not made
		up
145.	5704	Carpets and other textile floor coverings, of felt, not tufted or flocked,
		whether or not made up
146.	5705	Other carpets and other textile floor coverings, whether or not made
		up; such as Mats and mattings including Bath Mats, where cotton
		predominates by weight, of Handloom, Cotton Rugs of handloom
147.	5801	Woven pile fabrics and chenille fabrics, other than fabrics of heading
		5802 or 5806
148.	5802	Terry towelling and similar woven terry fabrics, other than narrow
		fabrics of heading 5806; tufted textile fabrics, other than products of
		heading 5703
149.	5803	Gauze, other than narrow fabrics of heading 5806
150.	5804	Tulles and other net fabrics, not including woven, knitted or crocheted
		fabrics; lace in the piece, in strips or in motifs, other than fabrics of
		headings 6002 to 6006
151.	5805	Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,
		Beauvais and the like, and needle-worked tapestries (for example, petit
		point, cross stitch), whether or not made up
152.	5806	Narrow woven fabrics, other than goods of heading 5807; narrow
		fabrics consisting of warp without weft assembled by means of an
		adhesive (bolducs)
153.	5807	Labels, badges and similar articles of textile materials, in the piece, in
		strips or cut to shape or size, not embroidered
154.	5808	Braids in the piece; ornamental trimmings in the piece, without
		embroidery, other than knitted or crocheted; tassels, pompons and
		similar articles
		28

S.	Chapter /	Description of Goods
00, 8522 90 other containers; machinery for capsuling bottles, jars, tubes and
	[other than 8422	similar containers; other packing or wrapping machinery (including
	11 00, 8422 19	heat-shrink wrapping machinery); machinery for aerating beverages
	00]	[other than dish washing machines]
324.	8423	Weighing machinery (excluding balances of a sensitivity of 5
		centigrams or better), including weight operated counting or checking
		machines; weighing machine weights of all kinds [other than electric or
		electronic weighing machinery]
325.	8424	Mechanical appliances (whether or not hand-operated) for projecting,
		dispersing or spraying liquids or powders; spray guns and similar
		appliances; steam or sand blasting machines and similar jet projecting
		machines [other than fire extinguishers, whether or not charged]
326.	8425	Pulley tackle and hoists other than skip hoists; winches and capstans;
		jacks
327.	8426	Ship’s derricks; cranes including cable cranes; mobile lifting frames,
		straddle carriers and works trucks fitted with a crane
328.	8431	Parts suitable for use solely or principally with the machinery of
		headings 8425 to 8430
329.	8435	Presses, crushers and similar machinery used in the manufacture of
		wine, cider, fruit juices or similar beverages
330.	8438	Machinery, not specified or included elsewhere in this Chapter, for the
		industrial preparation or manufacture of food or drink, other than
		machinery for the extraction or preparation of animal or fixed
		vegetable fats or oils
331.	8439	Machinery for making pulp of fibrous cellulosic material or for making
		or finishing paper or paperboard
332.	8440	Book-binding machinery, including book-sewing machines
333.	8441	Other machinery for making up paper pulp, paper or paperboard,
		including cutting machines of all kinds
334.	8442	Machinery, apparatus and equipment (other than the machines of
		headings 8456 to 8465) for preparing or making plates, printing
		components; plates, cylinders and lithographic stones, prepared for
		printing purposes (for example, planed, grained or polished)
335.	8443	Printing machinery used for printing by means of plates, cylinders and
		other printing components of heading 84.42; Printers [other than
		50

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		machines which perform two or more of the functions of printing,
		copying or facsimile transmission] capable of connecting to an
		automatic data processing machine or to a network printers [other than
		copying machines, facsimile machines]; parts and accessories thereof
		[other than ink cartridges with or without print head assembly and ink
		spray nozzle]
336.	8444	Machines for extruding, drawing, texturing or cutting man-made textile
		materials
337.	8445	Machines for preparing textile fibres; spinning, doubling or twisting
		machines and other machinery for producing textile yarns; textile
		reeling or winding (including weft-winding) machines and machines
		for preparing textile yarns for use on the machines of heading 8446 or
		8447
338.	8446	Weaving machines (looms)
339.	8447	Knitting machines, stitch-bonding machines and machines for making
		gimped yarn, tulle, lace, embroidery, trimmings, braid or net and
		machines for tufting
340.	8448	Auxiliary machinery for use with machines of heading 84.44, 84.45,
		84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop
		motions, shuttle changing mechanisms); parts and accessories suitable
		for use solely or principally with the machines of this heading or of
		heading 8444, 8445,8446 or 8447 (for example, spindles and spindles
		flyers, card clothing, combs, extruding nipples, shuttles, healds and
		heald frames, hosiery needles)
341.	8449	Machinery for the manufacture or finishing of felt or nonwovens in the
		piece or in shapes, including machinery for making felt hats; blocks for
		making hats
342.	8451	Machinery (other than machines of heading 8450) for washing,
		cleaning, wringing, drying, ironing, pressing (including fusing presses),
		bleaching, dyeing, dressing, finishing, coating or impregnating textile
		yarns, fabrics or made up textile articles and machines for applying the
		paste to the base fabric or other support used in the manufacture of
		floor covering such as linoleum; machines for reeling, unreeling,
		folding, cutting 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
347.	8457	Machining centres, unit construction machines (single station) and
		51

S.	Chapter /	Description of Goods
No.	sound recording or reproducing apparatus
182.	9008	Image projectors, other than cinematographic; photographic (other than
		cinematographic) enlargers and reducers
183.	9010	Apparatus and equipment for photographic (including cinematographic)
		laboratories, not specified or included elsewhere in this Chapter;
All goods, including refined sugar containing added flavouring or
			colouring matter, sugar cubes
	11.	1702	Other sugars, including chemically pure lactose, maltose, glucose and
			fructose, in solid form; sugar syrups not containing added flavouring or
			colouring matter; artificial honey, whether or not mixed with natural
			honey; caramel [other than palmyra sugar and Palmyra jaggery]
	12.	1704	Sugar confectionery (excluding white chocolate and bubble / chewing
			gum) [other than bura, batasha]
			33

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
13.	1901		Preparations suitable for infants or young children, put up for retail sale
14.	1902		Pasta, whether or not cooked or stuffed (with meat or other substances)ng>	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		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
358.	8468	Machinery and apparatus for soldering, brazing or welding, whether or
		not capable of cutting, other than those of heading 8512.5; gas-operated
		surface tempering machines and appliances
359.	8470	Calculating machines and pocket-size data recording, reproducing and
		displaying machines with calculating functions; accounting machines,
		postage-franking machines, ticket-issuing machines and similar
		machines, incorporating a calculating device; cash registers
360.	8471	Automatic data processing machines and units thereof; magnetic or
		optical readers, machines for transcribing data onto data media in
		coded form and machines for processing such data, not elsewhere
		specified or included
361.	8472	Perforating or stapling machines (staplers), pencil sharpening machines
		52

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
362.	8473	Parts and accessories (other than covers, carrying cases and the like)
		suitable for use solely or principally with machines of headings 8470 to
		8472
363.	8474	Machinery for sorting, screening, separating, washing, crushing,
		grinding, mixing or kneading earth, stone, ores or other mineral
		substances, in solid (including powder or paste) form; machinery for
		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 9 (C) to this Chapter; parts and
		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
		couplings, clutches and brakes; electro-magnetic lifting heads
		53

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
377.	8514		Industrial or laboratory electric furnaces and ovens (including those
			functioning by induction or dielectric loss); other industrial or
			laboratory equipment for the heat treatment of materials by induction
			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
<
			or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne,
			gnocchi, ravioli, cannelloni; couscous, whether or not prepared
15.	1904 [other than		All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from
	1904 10 20]		cereal flakes [other than Puffed rice, commonly known as Muri,
			flattened or beaten rice, commonly known as Chira, parched rice,
			commonly known as khoi, parched paddy or rice coated with sugar or
			gur, commonly known as Murki]
16.	1905 [other than		All goods i.e. Waffles and wafers other than coated with chocolate or
	1905 32 11, 1905		containing chocolate; biscuits; Pastries and cakes [other than pizza
	90 40]		bread, Waffles and wafers coated with chocolate or containing
			chocolate, papad, bread]
17.	2101 20		All goods i.e Extracts, essences and concentrates of tea or mate, and
			preparations with a basis of these extracts, essences or concentrates or
			with a basis of tea or mate
18.	2103 90	10	Curry paste
19.	2103 90	30	Mayonnaise and salad dressings
20.	2103 90	40	Mixed condiments and mixed seasoning
21.	2104		Soups and broths and preparations therefor; homogenised composite
			food preparations
22.	2105 00	00	Ice cream and other edible ice, whether or not containing cocoa
23.	2106		All kinds of food mixes including instant food mixes, soft drink
			concentrates, Sharbat, Betel nut product known as "Supari", Sterilized
			or pasteurized millstone, ready to eat packaged food and milk
			containing edible nuts with sugar or other ingredients, Diabetic foods;
			[other than Namkeens, bhujia, mixture, chabena and similar edible 192.	4101	Raw hides and skins of bovine (including buffalo) or equine
			animals (fresh, or salted, dried, limed, pickled or otherwise
			preserved, but not tanned, parchment-dressed or further prepared),
			whether or not dehairedor split
193.	4102		Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled
				10

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		or otherwise preserved, but not tanned, parchment-dressed or
		further prepared), whether or not with wool on or split
194.	4103	Other raw hides and skins (fresh, or salted, dried, limed, pickled or
		otherwise preserved, but not tanned, parchment-dressed or further
		prepared), whether or not dehaired or split
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
			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
			semi-conductor devices; light-emitting diodes (LED); mounted piezo-
			54

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
			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
			[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
			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]
410.	9003		Frames and mountings for spectacles, goggles or the like, and parts
			55

<td v

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		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 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	195.	4104	Tanned or crust hides and skins of bovine (including buffalo) or
		equine animals, without hair on, whether or not split, but not further
		prepared
196.	4105	Tanned or crust skins of sheep or lambs, without wool on, whether
		or not split, but not further prepared
197.	4106	Tanned or crust hides and skins of other animals, without wool or
		hair on, whether or not split, but not further prepared
198.	4401	Wood in chips or particles; sawdust and wood waste and scrap,
		whether or not agglomerated in logs, briquettes, pellets or similar
		forms
199.	4801	Newsprint, in rolls or sheets
200.	4823	Kites
201.	4901	Brochures, leaflets and similar printed matter, whether or not in
		single sheets
202.	5004 to 5006	Silk yarn
203.	5007	Woven fabrics of silk or of silk waste
204.	5104	Garneted stock of wool or of fine or coarse animal hair, shoddy
		wool
205.	5105	Wool and fine or coarse animal hair, carded or combed
206.	5106 to 5110	Yarn of wool or of animal hair
207.	5111 to 5113	Woven fabrics of wool or of animal hair
208.	5201 to 5203	Cotton and Cotton waste
209.	5204	Cotton sewing thread, whether or not put up for retail sale
210.	5205 to 5207	Cotton yarn [other than khadi yarn]
211.	5208 to 5212	Woven fabrics of cotton
212.	5301	All goods i.e. flax, raw or processed but not spun; flax tow and
		waste (including yarn waste and garneted stock)
213.	5302	True hemp (Cannabis sativa L), raw or processed but not spun; tow
		and waste of true hemp (including yarn waste and garneted stock)
214.	5303	All goods i.e. textile bast fibres [other than jute fibres, raw
		orprocessed but not spun]; tow and waste of these fibres (including

			preparations in ready for consumption form]
24.	2201		Waters, including natural or artificial mineral waters and aerated
			waters, not containing added sugar or other sweetening matter nor
			flavoured
25.	2207		Ethyl alcohol and other spirits, denatured, of any strength
26.	2209		Vinegar and substitutes for vinegar obtained from acetic acid
27.	2503 00	10	Sulphur recovered as by-product in refining of crude oil
28.	2619		Slag, dross (other than granulated slag), scalings and other waste from
			the manufacture of iron or steel
29.	2620		Slag, ash and residues (other than from the manufacture of iron or
			steel) containing metals, arsenic or their compounds
30.	2621		Other slag and ash, including seaweed ash (kelp); ash and residues
			from the incineration of municipal waste
31.	2707		Oils and other products of the distillation of high temperature coal tar;
			similar products in which the weight of the aromatic constituents
			exceeds that of the non-aromatic constituents, such as Benzole
			(benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
			34

S.	Chapter /	Description of Goods
No.	yarn waste and garneted stock)
215.	5305 to 5308	All goods [other than coconut coir fibre] including yarn of flax, jute,
		other textile bast fibres, other vegetable textile fibres; paper yarn
216.	5309 to 5311	Woven fabrics of other vegetable textile fibres, paper yarn
217.	5407, 5408	Woven fabrics of manmade textile materials
218.	5512 to 5516	Woven fabrics of manmade staple fibres
219.	5705	Coir mats, matting and floor covering
220.	5809, 5810	Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,
		11

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
221.	60	Knitted or crocheted fabrics [All goods]
222.	61	Articles of apparel and clothing accessories, knitted or crocheted, of
		sale value not exceeding Rs. 1000 per piece
223.	62	Articles of apparel and clothing accessories, not knitted or
		crocheted, of sale value not exceeding Rs. 1000 per piece
224.	63	Other made up textile articles, sets, worn clothing and worn textile
		articles and rags, of sale value not exceeding Rs. 1000 per piece
225.	64	Footwear having a retail sale price not exceeding Rs.500 per pair,
		provided that such retail sale price is indelibly marked or embossed
		Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
32.	2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars
33.	2710	Petroleum oils and oils obtained from bituminous minerals, other than
		petroleum crude; preparations not elsewhere specified or included,
		containing by weight 70% or more of petroleum oils or of oils obtained
		from bituminous minerals, these oils being the basic constituents of the
		preparations; waste oils; [other than Avgas and Kerosene PDS and
		other than petrol, Diesel and ATF, not in GST]
34.	2711	Petroleum gases and other gaseous hydrocarbons, such as Propane,
		Butanes, Ethylene, propylene, butylene and butadiene [Other than
		Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied
		Butane and Liquefied Petroleum Gases (LPG) for supply to household
		domestic consumers or to non-domestic exempted category (NDEC)
		customers by the Indian Oil Corporation Limited, Hindustan petroleum
		Corporation Limited or Bharat Petroleum Corporation Limited]
35.	2712	Petroleum jelly; paraffin wax, micro-crystalline petroleu" width="475"> 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.

m wax, slack

wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar

products obtained by synthesis or by other processes, whether or not

coloured

36.

2713

Petroleum coke, petroleum bitumen and other residues of petroleum

oils or of oils obtained from bituminous minerals

37.

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands;

negatoscopes; projection screens

184.

9011

Compound optical microscopes, including those for photomicrography

cinephotomicrography or microprojection

185.

9012

Microscopes other than optical microscopes; diffraction apparatus

186.

9013

Liquid crystal devices not constituting articles provided for more

specifically in other headings; lasers, other than laser diodes; other

optical appliances and instruments, not specified or included elsewhere

in this Chapter

187.

9014

Direction finding compasses; other navigational instruments and

appliances

188.

9015

Surveying (including photogrammetrical surveying), hydrographic,

oceanographic,

hydrological,

meteorological

geophysical

instruments and appliances, excluding compasses; rangefinders

189.

9016

Electric or electronic balances of a sensitivity of 5 cg or better, with or

without weights

190.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma

radiations, for \ 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

191.

9023

Instruments, apparatus and models, designed for demonstrational

purposes (for example, in education or exhibitions), unsuitable for other

uses

192.

9101

Wrist-watches, pocket-watches and other watches, including stop-

watches, with case of precious metal or of metal clad with precious

metal

193.

9102

Wrist-watches, pocket-watches and other watches, including stop

watches, other than those of heading 9101

194.

9104

Instrument panel clocks and clocks of a similar type

for vehicles,

aircraft, spacecraft or vessels

195.

9106

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

on the footwear itself.

226.

6901 00 10

Bricks of fossil meals or similar siliceous earths

227.

6904 10 00

Building bricks

228.

6905 10 00

Earthen or roofing tiles

229.

7018

Glass beads.

230.

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

(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.

Wheat and meslin put up in unit container and bearing a registered

brand name

47.

1002

Rye put up in unit container and bearing a registered brand name

48.

1003

Barley put up in unit container and bearing a registered brand name

49.

1004

Oats put up in unit container and bearing a registered brand name

50.

1005

Maize (corn) put up in unit container and bearing a registered brand

name

51.

1006

Rice put up in unit container and bearing a registered brand name

52.

1007

Grain sorghum put up in unit container and bearing a registered

brand name

53.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar,

Bajra, Ragi] put up in unit container and bearing a registered brand

name

54.

1101

Wheat or meslin flour put up in unit container and bearing a

registered brand name.

55.

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour,

Rye flour, etc. put up in unit container and bearing a registered

brand name

56.

1103

Cereal groats, meal and pellets, including suji and dalia, put up in

unit container and bearing a registered brand name

57.

1104

Cereal grains otherwise worked (for example, rolled,&nb01

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

198.

9110

Complete watch

movements,

unassembled or

partly assembled

S.	Railway or tramway maintenance or service vehicles, whether or
		not self-propelled (for example, workshops, cranes, ballast tampers,
		trackliners, testing coaches and track inspection vehicles)
239.	8605	Railway or tramway passenger coaches, not self-propelled; luggage
		vans, post office coaches and other special purpose railway or
		tramway coaches, not self-propelled (excluding those of heading
		8604)
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 as
			Bogies, bissel-bogies, axles and wheels, and parts thereof
242.	8608		Railway or tramway track fixtures and fittings; mechanical
			(including electro-mechanical) signalling, safety or traffic control
			equipment for railways, tramways, roads, inland waterways, parking
			facilities, port installations or airfields; parts of the foregoing
243.	8713		Carriages for disabled persons, whether or not motorised or
			otherwise mechanically propelled
244.	8802		Other aircraft (for example, helicopters, aeroplanes), other than
			those for personal use.
245.	8803		Parts of goods of heading 8802
246.	8901		Cruise ships, excursion boats, ferry-boats, cargo ships, barges and
			similar vessels for the transport of persons or goods
247.	8902		Fishing vessels; factory ships and other vessels for processing or
			preserving fishery products
248.	8904		Tugs and pusher craft
249.	8905		Light-vessels, fire-floats, dredgers, floating cranes and other vessels
			the navigability of which is subsidiary to their main function;
			floating docks; floating or submersible drilling or production
			platforms
250.	8906		Other vessels, including warships and lifeboats other than rowing
			boats
251.	8907		Other floating structures (for example, rafts, tanks, coffer-dams,
			landing-stages, buoys and beacons)
252.	Any chapter		Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253.	90		Coronary stents and coronary stent systems for use with cardiac
			catheters
254.	90 or any other		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;
			(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

	S.		Chapter /	Description of Goods
	No.		Heading / Sub-
			heading / Tariff
			item
(1)			(2)	(3)
				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
				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
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 21 of the Union Territory Goods and
				Services Tax Act, 2017 (14 of 2017) shall be deemed to be 100/128 of
		(125) Agglutinating Sera (126) Anti-Diphtheria Normal Human Immunoglobulin (127) Anti-human lymophocyte immunoglobulin IV (128) Anti-human thymocyte immunoglobulin IV (129) Anti-Pertussis Normal Human Immunoglobulin (130) Anti-Plague serum (131) Anti-Pseudomonas Normal Human Immunoglobulin 16

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
59.	3305 9011, 3305	Hair oil
	90 19
60.	3306 10 20	Dentifices - Toothpaste
61.	3401 [except	Soap; organic surface-active products and preparations for use as soap,
	340130]	in the form of bars, cakes, moulded pieces or shapes, whether or not
		containing soap
62.	3404	Artificial waxes and prepared waxes
63.	3407	Preparations known as “dental wax” or as “dental impression
		compounds”, put up in sets, in packings for retail sale or in plates,
		horseshoe shapes, sticks or similar forms; other preparations for use in
		dentistry, with a basis of plaster (of calcined gypsum or calcium
		sulphate)
64.	3501	Casein, caseinates and other casein derivatives; casein glues
65.	3502	Albumins (including concentrates of two or more whey proteins,
		containing by weight more than 80% whey proteins, calculated on the
		dry matter), albuminates and other albumin derivatives
66.	3503	Gelatin (including gelatin in rectangular (including square) sheets,
		whether or not surface-worked or coloured) and gelatin derivatives;
		isinglass; other glues of animal origin, excluding casein glues of
		heading 3501
67.	3504	Peptones and their derivatives; other protein substances and their
		derivatives, not elsewhere specified or included; hide powder, whether
		or not chromed; including Isolated soya protein
68.	3505	Dextrins and other modified starches (for example, pregelatinised or
		esterified starches); glues based on starches, or on dextrins or other
		modified starches
69.	3506	Prepared glues and other prepared adhesives, not elsewhere specified
		or included; products suitable for use as glues or adhesives, put up for
		retail sale as glues or adhesives, not exceeding a net weight of 1 kg
70.	3507	Enzymes, prepared enzymes
71.	3601	Propellant powders
72.	3603	Safety fuses; detonating fuses; percussion or detonating caps; igniters;
		electric detonators
73.	3605	Matches (other than handmade safety matches [3605 00 10])
74.	3701	Photographic plates and film in the flat, sensitised, unexposed, of any
		material other than paper, paperboard or textiles; instant print film in
		the flat, sensitised, unexposed, whether or not in packs; such as Instant
		print film, Cinematographic film (other than for x-ray for Medical use)
75.	3702	Photographic film in rolls, sensitised, unexposed, of any material other
		than paper, paperboard or textiles; instant print film in rolls, sensitised,
		unexposed
76.	3703	Photographic paper, paperboard and textiles, sensitised, unexposed
			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 – 1.5%

	S.		Chapter /	Description of Goods
	No.		Heading /
		Sub-heading /
			Tariff item
	(1)	(2)		(3)
				72

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(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.	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 f> 77.	3704	Photographic plates, film, paper, paperboard and textiles, exposed but
		not developed
		37

Union territory tax (Rate) Notification No. 1 of 2017 DT 28th June, 2017, GST

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