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
		crustaceans, fit for human consumption
5.	0307	Molluscs, whether in shell or not, frozen, dried, salted or in brine;
		aquatic invertebrates other than crustaceans and molluscs, frozen,
		dried, salted or in brine; flours, meals and pellets of aquatic
		invertebra other than crustaceans, fit for human consumption
6.	0308	Aquatic invertebrates other than crustaceans and molluscs, frozen,
		dried, salted or in brine; smoked aquatic invertebrates other than
		crustaceans and molluscs, whether or not cooked before or during
		1

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		the smoking process: flours, meals and pellets of aquatic
		invertebrates other than crustaceans and molluscs, fit for human
		consumption
7.	0401	Ultra High Temperature (UHT) milk

8.	0402	Milk and cream, concentrated or containing added sugar or other
		sweetening matter, including skimmed milk powder, milk food for
		babies [other than condensed milk]
9.	0403	Cream, yogurt, kephir and other fermented or acidified milk and
		cream, whether or not concentrated or containing added sugar or
		other sweetening matter or flavoured or containing added fruit, nuts
		or cocoa
10.	0404	Whey, whether or not concentrated or containing added sugar or
		other sweetening matter; products consisting of natural milk
		constituents, whether or not containing added sugar or other
		sweetening matter, not elsewhere specified or included
11.	0406	Chena or paneer put up in unit container and bearing a registered
		brand name

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

14.	0410	Edible products of animal origin, not elsewhere specified or
		included
15.	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush
		making hair; waste of such bristles or hair.
16.	0504	Guts, bladders and stomachs of animals (other than fish), whole and
		pieces thereof, fresh, chilled, frozen, salted, in brine, dried or
		smoked.
17.	0505	Skins and other parts of birds, with their feathers or down, feathers
		and parts of feathers (whether or not with trimmed edges) and
		down, not further worked than cleaned, disinfected or treated for
		preservation; powder and waste of feathers or parts of feathers
18.	0507	Ivory, tortoise-shell, whalebone and whalebone hair, horns,
	[Except	unworked or simply prepared but not cut to shape; powder and
	050790]	waste of these products.
19.	0508	Coral and similar materials, unworked or simply prepared but not
		otherwise worked; shells of molluscs, crustaceans or echinoderms
		and cuttle-bone, unworked or simply prepared but not cut to shape,
		powder and waste thereof.
20.	0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or
		not dried; glands and other animal products used in the preparation
		2

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		of pharmaceutical products, fresh, chilled, frozen or otherwise
		provisionally preserved.
21.	0511	Animal products not elsewhere specified or included; dead animals
		of Chapter 1 or 3, unfit for human consumption, other than semen
		including frozen semen.
22.	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and
		dry flower
23.	0710	Vegetables (uncooked or cooked by steaming or boiling in water),
		frozen
24.	0711	Vegetables provisionally preserved (for example, by sulphur
		dioxide gas, in brine, in sulphur water or in other preservative
		solutions), but unsuitable in that state for immediate consumption
25.	0713	Dried leguminous vegetables, shelled, whether or not skinned or
		split [put up in unit container and bearing a registered brand name]
26.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
		similar roots and tubers with high starch or inulin content, frozen or
		dried, whether or not sliced or in the form of pellets
27.	0801	Cashew nuts, whether or not shelled or peeled
28.	0802	Dried areca nuts, whether or not shelled or peeled
29.	0802	Dried chestnuts (singhada), whether or not shelled or peeled
30.	08	Dried makhana, whether or not shelled or peeled
31.	0806	Grapes, dried, and raisins
32.	0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water,
		frozen, whether or not containing added sugar or other sweetening
		matter
33.	0812	Fruit and nuts, provisionally preserved (for example, by sulphur
		dioxide gas, in brine, in sulphur water or in other preservative
		solutions), but unsuitable in that state for immediate consumption
34.	0814	Peel of citrus fruit or melons (including watermelons), frozen, dried
		or provisionally preserved in brine, in sulphur water or in other
		preservative solutions
35.	0901	Coffee, whether or not roasted or decaffeinated; coffee husks and
		skins; coffee substitutes containing coffee in any proportion [other
		than coffee beans not roasted]
36.	0902	Tea, whether or not flavoured [other than unprocessed green leaves
		of tea]
37.	0903	Maté
38.	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the
		genus Capsicum or of the genus Pimenta
39.	0905	Vanilla
40.	0906	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		Wheat and meslin put up in unit container and bearing a registered
			brand name
47.	1002		Rye put up in unit container and bearing a registered brand name
48.	1003		Barley put up in unit container and bearing a registered brand name
49.	1004		Oats put up in unit container and bearing a registered brand name
50.	1005		Maize (corn) put up in unit container and bearing a registered brand
			name
51.	1006		Rice put up in unit container and bearing a registered brand name
52.	1007		Grain sorghum put up in unit container and bearing a registered
			brand name
53.	1008		Buckwheat, millet and canary seed; other cereals such as Jawar,
			Bajra, Ragi] put up in unit container and bearing a registered brand
			name
54.	1101		Wheat or meslin flour put up in unit container and bearing a
			registered brand name.
55.	1102		Cereal flours other than of wheat or meslin i.e. maize (corn) flour,
			Rye flour, etc. put up in unit container and bearing a registered
			brand name
56.	1103		Cereal groats, meal and pellets, including suji and dalia, put up in
			unit container and bearing a registered brand name
57.	1104		Cereal grains otherwise worked (for example, rolled, flaked,
			pearled, sliced or kibbled), except rice of heading 1006; germ of
			cereals, whole, rolled, flaked or ground [other than hulled cereal
			grains]
58.	1105		Meal, powder, flakes, granules and pellets of potatoes put up in unit
			container and bearing a registered brand name
59.	1106		Meal and powder of the dried leguminous vegetables of heading
			0713 (pulses) [other than guar meal 1106 10 10 and guar gum
			refined split 1106 10 90], of sago or of roots or tubers of heading
			0714 or of the products of Chapter 8, put up in unit container and
			bearing a registered brand name
60.	1106 10	10	Guar meal
61.	1106 10	90	Guar gum refined split
62.	1109 00	00	Wheat gluten, whether or not dried
63.	12		All goods other than of seed quality
64.	1201		Soya beans, whether or not broken other than of seed quality.
65.	1202		Ground-nuts, not roasted or otherwise cooked, whether or not
			4

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item	&nbsvalign="bottom" width="129"> 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 betom" 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]	(1)	(2)	(3)
		shelled or broken other than of seed quality.
66.	1203	Copra other than of seed quality
67.	1204	Linseed, whether or not broken other than of seed quality.
68.	1205	Rape or colza seeds, whether or not broken other than of seed
		quality.
69.	1206	Sunflower seeds, whether or not broken other than of seed quality
70.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,
		cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,
		Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds,
		Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,
		other than of seed quality
71.	1208	Flour and meals of oil seeds or oleaginous fruits, other than those of
		mustard
72.	1210	Hop cones, dried, whether or not ground, powdered or in the form
		of pellets; lupulin
73.	1211	Plants and parts of plants (including seeds and fruits), of a kind
		used primarily in perfumery, in pharmacy or for insecticidal,
		fungicidal or similar purpose, frozen or dried, whether or not cut,
		crushed or powdered
74.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane,
		frozen or dried, whether or not ground; fruit stones and kernels and
		other vegetable products (including unroasted chicory roots of the
		variety Cichoriumintybussativum) of a kind used primarily for
		human consumptionverage machines), including money changing
		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
75.	1301	Natural gums, resins, gum-resins and oleoresins (for example,
		balsams) [other than lac and shellac]
76.	1301	Compounded asafoetida commonly known as heeng
77.	1401	Vegetable materials of a kind used primarily for plaiting (for
		example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned,
		bleached or dyed cereal straw, and lime bark)
78.	1404 [other	Vegetable products not elsewhere specified or included such as
	than 1404 90	cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and
	10, 1404 90 40,	nuts, of a kind used primarily for carving, coconut shell, unworked,
	1404 90 50]	Rudraksha seeds [other than bidi wrapper leaves (tendu), betel
		leaves, Indian katha]
79.	1507	Soya-bean oil and its fractions, whether or not refined, but not
		chemically modified
80.	1508	Ground-nut oil and its fractions, whether or not refined, but not
		chemically modified.
81.	1509	Olive oil and its fractions, whether or not refined, but not
		chemically modified.
82.	1510	Other oils and their fractions, obtained solely from olives, whether
		or not refined, but not chemically modified, including blends of
		these oils or fractions with oils or fractions of heading 1509
		5

S.	Chapter /		Description of Goods
No.	Heading /
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
	Sub-heading /
	Tariff item
(1)	(2)		(3)
83.	1511		Palm oil and its fractions, whether or not refined, but not chemically
			modified.
84.	1512		Sunflower-seed, safflower or cotton-seed oil and fractions thereof,
			whether or not refined, but not chemically modified.
85.	1513		Coconut (copra), palm kernel or babassu oil and fractions thereof,
			whether or not refined, but not chemically modified.
86.	1514		Rape, colza or mustard oil and fractions thereof, whether or not
			refined, but not chemically modified.
87.	1515		Other fixed vegetable fats and oils (including jojoba oil) and their
			fractions, whether or not refined, but not chemically modified.
88.	1516		Vegetable fats and oils and their fractions, partly or wholly
			hydrogenated, inter-esterified, re-esterified or elaidinised, whether
			or not refined, but not further prepared.
89.	1517		Edible mixtures or preparations of vegetable fats or vegetable oils
			or of fractions of different vegetable fats or vegetable oils of this
			Chapter, other than edible fats or oils or their fractions of heading
			1516
90.	1518		Vegetable fats and oils and their fractions, boiled, oxidised,
			dehydrated, sulphurised, blown, polymerised by heat in vacuum or
			in inert gas or otherwise chemically modified, excluding those of
			heading 1516
91.	1701		Beet sugar, cane sugar, khandsari sugar
92.	1702		Palmyra sugar
93.	1801		Cocoa beans whole or broken, raw or roasted
94.	1802		Cocoa shells, husks, skins and other cocoa waste
95.	1803		Cocoa paste whether or not de-fatted
96.	1901 20	00	Mixes and doughs for the preparation of bread, pastry and other
			baker's wares
97.	1902		Seviyan (vermicelli)
98.	1903		Tapioca and substitutes therefor prepared from starch, in the form of
			flakes, grains, pearls, siftings or in similar forms. (sabudana)
99.	1905		Pizza bread
100.	1905 40	00	Rusks, toasted bread and similar toasted products
101.	2106 90		Sweetmeats
102.	2201 90	10	Ice and snow
103.	2301		Flours, meals and pellets, of meat or meat offal, of fish or of
			crustaceans, molluscs or other aquatic invertebrates, unfit for human
			consumption; greaves
104.	2303		Residues of starch manufacture and similar residues, beet-pulp,
	No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
155.	5809	Woven fabrics of metal thread and woven fabrics of metallised yarn of
		heading 5605, of a kind used in apparel, as furnishing fabrics or for
		similar purposes, not elsewhere specified or included; such as Zari
		borders [other than Embroidery or zari articles, that is to say,- imi, zari,
		kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads,
		badla, glzal]
156.	5810	Embroidery in the piece, in strips or in motifs, Embroidered badges,
		motifs and the like [other than Embroidery or zari articles, that is to
		say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
		glass beads, badla, glzal]
157.	5811	Quilted textile products in the piece, composed of one or more layers
		of textile materials assembled with padding by stitching or otherwise,
		other than embroidery of heading 5810
158.	5901	Textile fabrics coated with gum or amylaceous substances, of a kind
		used for the outer covers of books or the like; tracing cloth; prepared
		painting canvas; buckram and similar stiffened textile fabrics of a kind
		used for hat foundations
159.	5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
		polyesters or viscose rayon
160.	5903	Textile fabrics impregnated, coated, covered or laminated with plastics,
		other than those of heading 5902
9029	Revolution counters, production counters, taximeters, mileometers,
		pedometers and the like; speed indicators and tachometers, other than
		those of heading 9014 or 9015; stroboscopes
420.	9030	Oscilloscopes, spectrum analysers and other instruments and apparatus
		for measuring or checking electrical quantities, excluding meters of
		heading 90.28; instruments and apparatus for measuring or detecting
		alpha, beta, gamma, X-ray, cosmic or other ionising radiations
421.	9031	Measuring or checking instruments, appliances and machines, not
		specified or included elsewhere in this Chapter; profile projectors
422.	9032	Automatic regulating or controlling instruments and apparatus
423.	9033	Parts and accessories (not specified or included elsewhere in this
		Chapter) for machines, appliances, instruments or apparatus of Chapter
		90
424.	9103	Clocks with watch movements, excluding clocks of heading 9104
425.	9105	Other clocks
426.	9109	Clock movements, complete and assembled
427.	9114	Other clock parts
428.	9110	Complete clock movements, unassembled or partly assembled
		56

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		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
&nttom" width="55"> 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
		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
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
		> 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.-
			(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 kindh="40">	bagasse and other waste of sugar manufacture, brewing or distilling
			dregs and waste, whether or not in the form of pellets
105.	2304		Oil-cake and other solid residues, whether or not ground or in the
			form of pellets, resulting from the extraction of soyabean oil [other
			than aquatic feed including shrimp feed and prawn feed, poultry
			6

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		feed & cattle feed, including grass, hay & straw, supplement & husk
		of pulses, concentrates & additives, wheat bran & de-oiled cake]
106.	2305	Oil-cake and other solid residues, whether or not ground or in the
		form of pellets, resulting from the extraction of ground-nut oil[other
		than aquatic feed including shrimp feed and prawn feed, poultry
		feed & cattle feed, including grass, hay & straw, supplement & husk
		of pulses, concentrates & additives, wheat bran & de-oiled cake]
107.	2306	Oil-cake and other solid residues, whether or not ground or in the
		form of pellets, resulting from the extraction of vegetable fats or
		oils, other than those of heading 2304 or 2305[other than aquatic
		feed including shrimp feed and prawn feed, poultry feed & cattle
		feed, including grass, hay & straw, supplement & husk of pulses,
			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
		[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), <
		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;

			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;
	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.	1520>		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;
	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

="bottom" width="55">

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

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
	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)bottom" width="55"> 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
	concentrates & additives, wheat bran & de-oiled cake]
108.	2307	Wine lees; argol
109.	2401	Tobacco leaves
110.	2502	Unroasted iron pyrites.
111.	2503[except	Sulphur of all kinds, other than sublimed sulphur, precipitated
	2503 00 10]	sulphur and colloidal sulphur [other than sulphur recovered as by-
		product in refining of crude oil]
112.	2504	Natural graphite.
113.	2505	Natural sands of all kinds, whether or not coloured, other than metal
		bearing sands of Chapter 26.
114.	2506	Quartz (other than natural sands); quartzite, whether or not roughly
		trimmed or merely cut, by sawing or otherwise, into blocks or slabs
		of a rectangular (including square) shape.
115.	2507	Kaolin and other kaolinic clays, whether or not calcined.
116.	2508	Other clays (not including expanded clays of heading 6806),
		andalusite, kyanite and sillimanite, whether or not calcined; mullite;
		chamotte or dinas earths.
117.	2509	Chalk.
118.	2510	Natural calcium phosphates, natural aluminium calcium phosphates
		and phosphatic chalk.
119.	2511	Natural barium sulphate (barytes); natural barium carbonate
		(witherite), whether or not calcined, other than barium oxide of
		heading 2816.
120.	2512	Siliceous fossil meals (for example, kieselguhr, tripolite and
		diatomite) and similar siliceous earths, whether or not calcined, of
	(3)
			(movement sets); incomplete clock movements, assembled; rough
			clock movements
429.	9112		Clock cases, and parts thereof
430.	9301		Military weapons other than revolvers, pistols
431.	9303		Other firearms and similar devices which operate by the firing of an
			explosive charge (for example, sporting shotguns and rifles, muzzle-
			loading firearms, very pistols and other devices designed to project
			only signal flares, pistols and revolvers for firing blank ammunition,
			captive-bolt humane killers, line-throwing guns)
432.	9304		Other arms (for example, spring, air or gas guns and pistols,
			truncheons), excluding those of heading 9307
433.	9305		Parts and accessories of articles of headings 9301 to 9304
434.	9306		Bombs, grenades, torpedoes, mines, missiles, and similar munitions of
			war and parts thereof; cartridges and other ammunition and projectiles
			and parts thereof, including shot and cartridge wads
435.	9307		Swords, cut lasses, bayonets, lances and similar arms and parts thereof
			and scabbards and sheaths therefor
436.	9402		Medical, surgical, dental or veterinary furniture (for example, operating
			tables, examination tables, hospital beds with mechanical fittings,
			dentists' chairs); barbers' chairs and similar chairs, havign="bottom" width="127">	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
			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.					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-
		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
<="475"> 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	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; om" width="475"> 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
		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 w>	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 gng rotating as
			well as both reclining and elevating movements; parts of the foregoing
			articles
437.	9403		Bamboo furniture
438.	9404		Coir mattresses, cotton pillows, mattress and quilts
439.	9406		Prefabricated buildings
440.	9503		Electronic Toys like tricycles, scooters, pedal cars etc. (including parts
			and accessories thereof)
441.	9506		Swimming pools and padding pools
442.	9606 21 00, 9606		Buttons, of plastics not covered with the textile material, of base
	22 00, 9606 29,		metals, buttons of coconut shell, button blanks
	9606 30
443.	9603 [other than		Brushes (including brushes constituting parts of machines, appliances
	9603 10 00]		or vehicles), hand operated mechanical floor sweepers, not motorised,
			mops and feather dusters; prepared knots and tufts for broom or brush
			making; paint pads and rollers; squeegees (other than roller squeegees)
			[other than brooms and brushes, consisting of twigs or other vegetable
			materials bound together, with or without handles]
444.	9604 00	00	Hand sieves and hand riddles
445.	9605		Travel sets for personal toilet, sewing or shoe or clothes cleaning
446.	9607		Slide fasteners and parts thereof
447.	9608	n="bottom" width="115">	an apparent specific gravity of 1 or less.
121.	2513	Pumice stone; emery; natural corundum, natural garnet and other
		natural abrasives, whether or not heat-treated.
122.	2514	Slate, whether or not roughly trimmed or merely cut, by sawing or
		otherwise, into blocks or slabs of a rectangular (including square)
		shape.
123.	2515	Ecaussine and other calcareous monumental or building stone;
		7

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
	[Except 2515	alabaster [other than marble and travertine]
	12 10, 2515 12
	20, 2515 12
	90]
124.	2516	Porphyry, basalt, sandstone and other monumental or building
	[Except 2516	stone, whether or not roughly trimmed or merely cut, by sawing or
	11 00, 2516 12	otherwise, into blocks or slabs of a rectangular (including square)
	00]	shape.
125.	2516 11 00	Granite crude or roughly trimmed
126.	2517	Pebbles, gravel, broken or crushed stone, of a kind commonly used
		for concrete aggregates, for road metalling or for railway or other
		ballast, shingle and flint, whether or not heat-treated; macadam of
gn="bottom" width="55"> 161.	5904	Linoleum, whether or not cut to shape; floor coverings consisting of a
		coating or covering applied on a textile backing, whether or not cut to
		shape
162.	5905	Textile wall coverings
163.	5906	Rubberised textile fabrics, other than those of heading 5902
164.	5907	Textile fabrics otherwise impregnated, coated or covered; painted
		canvas being theatrical scenery, studio back-cloths or the like
165.	5908	Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters,
		candles or the like; incandescent gas mantles and tubular knitted gas
		mantle fabric therefor, whether or not impregnated
166.	5909	Textile hose piping and similar textile tubing, with or without lining,
		armour or accessories of other materials
167.	5910	Transmission or conveyor belts or belting, of textile material, whether
		or not impregnated, coated, covered or laminated with plastics, or
		reinforced with metal or other material
168.	5911	Textile products and articles, for technical uses, specified in Note 7 to
		this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics,
		coated, covered or laminated with rubber, leather or other material, of a
		kind used for card clothing, and similar fabrics of a kind used for other
		technical purposes, including narrow fabrics made of velvet
		impregnated with rubber, for covering weaving spindles (weaving
		beams); Bolting cloth, whether or Not made up; Felt for cotton textile
		industries, woven; Woven textiles felt, whether or not impregnated or
		29

slag, dross or similar industrial waste, whether oeight of the aromatic constituents

exceeds that of the non-aromatic constituents, such as Benzole

(benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

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 <	Articles of apparel and clothing accessories, of leather or of
		composition leather
54.	4205	Other articles of leather or of composition leather
55.	4206	Articles of gut (other than silk-worm gut), of goldbeater's skin, of
		bladders or of tendons
56.	4303	Articles of apparel, clothing accessories and other articles of furskin
57.	4304	Articles of artificial fur
201.	8479		Composting Machines
202.	8517		Telephones for cellular networks or for other wireless networks
203.	85		Parts for manufacture of Telephones for cellular networks or for other
			wireless networks
204.	8525 60		Two-way radio (Walkie talkie) used by defence, police and
			paramilitary forces etc.
205.	8539		LED lamps
206.	87		Electrically operated vehicles, including two and three wheeled electric
			motor vehicles
207.	8701		Tractors (except road tractors for semi-trailers of engine capacity more
			than 1800 cc)
208.	8712		Bicycles and other cycles (including delivery tricycles), not motorised
209.	8714		Parts and accessories of bicycles and other cycles (including delivery
			tricycles), not motorised, of 8712
210.	8716 20	00	Self-loading or self-unloading trailers for agricultural purposes
211.	8716 80		Hand propelled vehicles (e.g. hand carts, rickshaws and the like);
			animal drawn vehicles
212.	90 or any other		Blood glucose monitoring system (Glucometer) and test strips
	Chapter
213.	90 or any other		Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
	Chapter
214.	58.	4410	Particle board, Oriented Strand Board (OSB) and similar board (for
		example, wafer board) of wood or other ligneous materials, whether or
		not agglomerated with resins or other organic binding substances, other
		than specified boards
59.	4411	Fibre board of wood or other ligneous materials, whether or not bonded
		with resins or other organic substances, other than specified boards
60.	4412	Plywood, veneered panels and similar laminated wood
61.	4413	Densified wood, in blocks, plates, strips, or profile shapes
62.	4414	Wooden frames for paintings, photographs, mirrors or similar objects
63.	4418	Builders’ joinery and carpentry of wood, including cellular wood
		panels, assembled flooring panels, shingles and shakes
64.	4421	Wood paving blocks, articles of densified wood not elsewhere included
		or specified, Parts of domestic decorative articles used as tableware and
		kitchenware
65.	4814	Wall paper and similar wall coverings; window transparencies of paper
66.	6702	Artificial flowers, foliage and fruit and parts thereof; articles made of
		artificial flowers, foliage or fruit
67.	6703			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

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
78.	3706		Photographic plates and films, exposed and developed, whether or not
			incorporating sound track or consisting only of sound track, for feature
			films
79.	3707		Chemical preparations for photographic uses (other than varnishes,
			glues, adhesives and similar preparations); unmixed products for
			photographic uses, put up in measured portions or put up for retail sale
			in a form ready for use
80.	3801		Artificial graphite; colloidal or semi-colloidal graphite; preparations
			based on graphite or other carbon in the form of pastes, blocks, plates

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	Wool or other animal hair or other textile materials, prepared for use in
		making wigs or the like
68.	6704	Wigs, false beards, eyebrows and eyelashes, switches and the like, of
		human or animal hair or of textile materials; articles of human hair not
		elsewhere specified or included
69.	6801	Setts, curbstones and flagstones, of natural stone (except slate)
70.	6802	Worked monumental or building stone (except slate) and articles
9001		Contact lenses; Spectacle lenses
215.	9002		Intraocular lens
216.	9004		Spectacles, corrective
217.	9017 20		Drawing and marking out instruments; Mathematical calculating
			instruments; pantographs; Other drawing or marking out instruments
218.	9018		Instruments and appliances used in medical, surgical, dental or
			veterinary sciences, including scintigraphic apparatus, other electro-
			medical apparatus and sight-testing instruments
219.	9019		Mechano-therapy appliances; massage apparatus; psychological
			31

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
			aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol
			therapy, artificial respiration or other therapeutic respiration apparatus
220.	9020		Other breathing appliances and gas masks, excluding protective masks
			having neither mechanical parts nor replaceable filters
221.	9021		Orthopaedic appliances, including crutches, surgical belts and trusses;
		Copper ores and concentrates.
142.	2604		Nickel ores and concentrates.
143.	2605		Cobalt ores and concentrates.
144.	2606		Aluminium ores and concentrates.
145.	2607		Lead ores and concentrates.
146.	2608		Zinc ores and concentrates.
147.	2609		Tin ores and concentrates.
148.	2610		Chromium ores and concentrates.
149.	2611		Tungsten ores and concentrates.
150.	2612		Uranium or thorium ores and concentrates.
151.	2613		Molybdenum ores and concentrates.
152.	2614		Titanium ores and concentrates.
153.	2615		Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.	2616		Precious metal ores and concentrates.
155.	2617		Other ores and concentrates
156.	2618		Granulated slag (slag sand) from the gn="bottom" width="47">	or other semi-manufactures
81.	3802		Activated carbon; activated natural mineral products; animal black,
			including spent animal black
82.	3803 00	00	Tall oil, whether or not refined
17

		Schedule VI – 0.125%

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /	(228) X-ray diagnostic agents, the following:- (a) Propylidone (b) Ethyliodophenylundecylate (c) Iodipammide methyl glucamine (d) Lipidollutra fluid (e) Patentblue (f) Zalcitabine (229) Zoledronic Acid (230) Anti-Haemophilic Factors Concentrate (VIII and IX) List 2 [See S.No.181 of the Schedule I] (1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clo- fazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atro- pine (15) Homatroprn (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfametho pyrezine (21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin. List 3 [See S.No.257 of the Schedule I] (A) (1)Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator 19 (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches (B) (1)Orthopaedic appliances falling under heading No. 90.21 of the First Schedule (2) Wheel chairs falling under heading No. 87.13 of the First Schedule (C) Artificial electronic larynx and spares thereof (D) Artificial electronic ear (Cochlear implant) (E) (1)Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of thm" width="475">
	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

Articles of plaster or of compositions based on plaster; such as Boards,
		sheets, panels, tiles and similar articles, not ornamented
75.	6810	Articles of cement, of concrete or of artificial stone, whether or not
		reinforced; such as Tiles, flagstones, bricks and similar articles,
		Building blocks and bricks, Cement bricks, Prefabricated structural
		components for Building or civil engineering, Prefabricated structural
		components for buildi			(3)
169.	28		Nuclear fuel
170.	2805 11		Nuclear grade sodium
171.	2845		Heavy water and other nuclear fuels
172.	2853		Compressed air
173.	30		Insulin
174.	3002, 3006		Animal or Human Blood Vaccines
175.	30		Diagnostic kits for detection of all types of hepatitis
176.	30		Desferrioxamine injection or deferiprone
177.	30		Cyclosporin
178.	30		Medicaments (including veterinary medicaments) used in bio-
			chemic systems and not bearing a brand name
179.	30		Oral re-hydration salts
180.	30		Drugs or medicines including their salts and esters and diagnostic
			test kits, specified in List 1 appended to this Schedule
181.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		than products of heading 3801
93.	3817	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of
		heading 2707 or 2902
94.	3818	Chemical elements doped for use in electronics, in the form of discs,
		wafers or similar forms; chemical compounds doped for use in
		electronics [other than silicon wafers]
95.	3821	Prepared culture media for the development or maintenance of micro-
		organisms (including viruses and the like) or of plant, human or animal
		cells
96.	3823	Industrial monocarboxylic fatty acids, acid oils from refining; industrial
		fatty alcohols
97.	3824	Prepared binders for foundry moulds or cores; chemical products and
		preparations of the chemical or allied industries (including those
		consisting of mixtures of natural products), not elsewhere specified or
		included
98.	3825	Residual products of the chemical or allied industries, not elsewhere
		specified or included; [except municipal waste; sewage sludge; other
		wastes specified in Note 6 to this Chapter.]
99.	3826	Biodiesel and mixtures thereof, not containing or containing less than
		70% by weight of petroleum oils and oils obtained from bituminous
		30		Formulations manufactured from the bulk drugs specified in List 2
			appended to this Schedule
182.	3101		All goods i.e. animal or vegetable fertilisersor organic fertilisers put
			up in unit containers and bearing a brand name
183.	32		Wattle extract, quebracho extract, chestnut extract
184.	3202			splints and other fracture appliances; artificial parts of the body
222.	9022		Apparatus based on the use of X-rays or of alpha, beta or gamma
			radiations, for medical, surgical, dental or veterinary uses, including
			radiography or radiotherapy apparatus, X-ray tubes and other X-ray
			generators, high tension generators, control panels and desks, screens,
			examinations or treatment tables, chairs and the light
223.	9404		Coir products [except coir mattresses]
224.	9404		Products wholly made of quilted textile materials
225.	9405,		Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass
	9405 50	31	chimney, and parts thereof
226.	9405		LED lights or fixtures including LED lamps
227.	9405		LED (light emitting diode) driver and MCPCB (Metal Core Printed
			Circuit Board)
228.	9503		Toys like tricycles, scooters, pedal cars etc. (including parts and
			accessories thereof) [other than electronic toys]
229.	9504		Playing cards, chess board, carom board and other board games, like
			ludo, etc. [other than Video game consoles and Machines]
230.	9506		Sports goods other than articles and equipments for general physical
			exercise
231.	9507		Fishing rods, fishing hooks, and other line fishing tackle; fish landing
	&nbsng or civil engineering
76.	6812	Fabricated asbestos fibres; mixtures with a basis of asbestos or with a
		basis of asbestos and magnesium carbonate; articles of such mixtures or
		of asbestos (for example, thread, woven fabric, clothing, headgear,
		footwear, gaskets), whether or not reinforced, other than goods of
		heading 6811 or 6813
77.	6813	Friction material and articles thereof (for example, sheets, rolls, strips,
		segments, discs, washers, pads), not mounted, for brakes, for clutches
		or the like, with a basis of asbestos, of other mineral substances or of
		cellulose, whether or not combined with textiles or other materials
78.	6814	Worked mica and articles of mica, including agglomerated or
		reconstituted mica, whether or not on a support of paper, paperboard or
		other materials
79.	6815	Articles of stone or of other mineral substances (including carbon
		fibres, articles of carbon fibres and articles of peat), not elsewhere
		specified or included
80.	6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for
		example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
minerals
100.	3901 to 3913	All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins,
		polycarbonates, alkyd resins, polyallyl esters, other polyesters;
		polyamides; Amino-resins, phenolic resins and polyurethanes;
		silicones; Petroleum resins, coumarone-indene resins, polyterpenes,
		polysulphides, polysulphones and other products specified in Note 3 to
		this Chapter, not elsewhere specified or included; Cellulose and its
		chemical derivatives, not elsewhere specified or included; Natural
		polymers (for example, alginic acid) and modified natural polymers
		Meat and edible offal, of the poultry of heading 0105, frozen and put
		up in unit containers
		20

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

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