HSN Wise Goods Rates Final

GST RATES
HSN Exempted goods Sch. I-5% SCH. II-12% Sch. III-18% Sch. IV-28% Sch. V-3% Sch. VI-0.25%
CODE
S. Description of Goods S. Description of Goods S. No. Description of Goods S. Description of Goods S. No. Description of Goods S. Description of Goods S. Description of Goods
No. No. No. No. No.
0101 1 Live asses, mules and

hinnies
0102 2 Live bovine animals
0101210 1 Live horses

0,
010129
0103 3 Live swine
0104 4 Live sheep and goats
0105 5 Live poultry, that is to

say, fowls of the
species Gallus
domesticus, ducks,
geese, turkeys and
guinea fowls
0106 6 Other live animal such
as Mammals, Birds,
Insects
0201 7 Meat of bovine
animals, fresh and
chilled.
0202 8 Meat of bovine 2 Meat of bovine

animals frozen [other animals, frozen and
than frozen and put up put up in unit
in unit container] containers
0203 9 Meat of swine, fresh, 3 Meat of swine, frozen

chilled or frozen [other and put up in unit
than frozen and put up containers
in unit container]
0204 10 Meat of sheep or 4 Meat of sheep or

goats, fresh, chilled or goats, frozen and put
frozen [other than up in unit containers
frozen and put up in
unit container]
0205 11 Meat of horses, asses, 5 Meat of horses, asses,
mules or hinnies, fresh, mules or hinnies,
chilled or frozen [other frozen and put up in
than frozen and put up unit containers
in unit container]
0206 12 Edible offal of bovine 6 Edible offal of bovine

animals, swine, sheep, animals, swine, sheep,
goats, horses, asses, goats, horses, asses,
mules or hinnies, fresh, mules or hinnies,
chilled or frozen [other frozen and put up in
than frozen and put up unit containers
in unit container]
0207 13 Meat and edible offal, 7 Meat and edible offal,

of the poultry of of the poultry of
heading 0105, fresh, heading 0105, frozen
chilled or frozen [other and put up in unit
than frozen and put up containers
in unit container]
0208 14 Other meat and edible 8 Other meat and edible

meat offal, fresh, meat offal, frozen and
chilled or frozen [other put up in unit
than containers
0209 15 Pig fat, free of lean 9 Pig fat, free of lean

meat, and poultry fat, meat, and poultry fat,
not rendered or not rendered or
otherwise extracted, otherwise extracted,
fresh, chilled or frozen frozen and put up in
[other than frozen and unit containers
put up in unit
container]
16 Pig fat, free of lean 10 Pig fat, free of lean
meat, and poultry fat, meat, and poultry fat,
not rendered or not rendered or
otherwise extracted, otherwise extracted,
salted, in brine, dried salted, in brine, dried
or smoked [other than or smoked, put up in
put up in unit unit containers
containers]
0210 17 Meat and edible meat 11 Meat and edible meat
offal, salted, in brine, offal, salted, in brine,
dried or smoked; dried or smoked put
edible flours and meals up in unit containers;
of meat or meat offal, edible flours and
other than put up in meals of meat or meat
unit containers offal put up in unit
containers
3 18 Fish seeds, prawn /

shrimp seeds whether
or not processed,
cured or in frozen state
[other than goods
falling under Chapter 3
and attracting 5%]
0301 19 Live fish.
0302 20 Fish, fresh or chilled,

excluding fish fillets
and other fish meat of
heading 0304
0303 1 Fish, frozen, excluding

fish fillets and other
fish meat of heading
0304
0304 21 Fish fillets and other 2 Fish fillets and other

fish meat (whether or fish meat (whether or
not minced), fresh or not minced), frozen
chilled
0305 3 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
0306 22 Crustaceans, whether 4 Crustaceans, whether
in shell or not, live, in shell or not, frozen,
fresh or chilled; dried, salted or in
crustaceans, in shell, brine; crustaceans, in
cooked by steaming or shell, cooked by
by boiling in water steaming or by boiling
live, fresh or chilled. in water, frozen,
dried, salted or in
brine; flours, meals
and pellets of
crustaceans, fit for
human consumption
0307 23 Molluscs, whether in 5 Molluscs, whether in
shell or not, live, fresh, shell or not, frozen,
chilled; aquatic dried, salted or in
invertebrates other brine; aquatic
than crustaceans and invertebrates other
molluscs, live, fresh or than crustaceans and
chilled molluscs, frozen,
dried, salted or in
brine; flours, meals
and pellets of aquatic
invertebra other than
crustaceans, fit for
human consumption
0308 24 Aquatic invertebrates 6 Aquatic invertebrates other than

crustaceans and molluscs,
other than crustaceans frozen, dried, salted or in brine;
and molluscs, live, smoked aquatic the smoking
fresh or chilled. process: flours, meals and
pellets of aquatic
invertebrates other than
crustaceans and molluscs, fit for
human
consumption invertebrates
other than crustaceans and
molluscs, whether or not cooked
before or during the smoking
process: flours, meals and
pellets of aquatic invertebrates
other than crustaceans and
molluscs, fit for human
consumption
0401 25 Fresh milk and 7 Ultra High
pasteurised milk, Temperature (UHT)
including separated milk
milk, milk and cream,
not concentrated nor
containing added sugar
or other sweetening
matter, excluding Ultra
High Temperature
(UHT) milk
0402 8 Milk and cream,

concentrated or
containing added
sugar or other
sweetening matter,
including skimmed
milk powder, milk
food for babies [other
than condensed milk]
0402 91 1 Condensed milk

10, 0402
99 20
0403 26 Curd; Lassi; Butter milk 9 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
0404 10 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
0405 12 Butter and other fats

(i.e. ghee, butter oil,
etc.) and oils derived
from milk; dairy
spreads
0406 27 Chena or paneer, other 11 Chena or paneer put 13 Cheese

than put up in unit up in unit container
containers and bearing and bearing a
a registered brand registered brand
name; name
0407 28 Birds' eggs, in shell,

fresh, preserved or
cooked
0408 12 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.
0409 29 Natural honey, other 13 Natural honey, put up

than put up in unit in unit container and
container and bearing bearing a registered
a registered brand brand name
name
0410 14 Edible products of
animal origin, not
elsewhere specified or
included
0501 30 Human hair,

unworked, whether or
not washed or
scoured; waste of
human hair
0502 15 Pigs', hogs' or boars'

bristles and hair;
badger hair and other
brush making hair;
waste of such bristles
or hair.
0504 16 Guts, bladders and

stomachs of animals
(other than fish),
whole and pieces
thereof, fresh, chilled,
frozen, salted, in
brine, dried or
smoked.
0505 17 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
0506 31 All goods i.e. Bones

and horn-cores,
unworked, defatted,
simply prepared (but
not cut to shape),
treated with acid or
gelatinised; powder
and waste of these
products
0507 18 Ivory, tortoise-shell,
[Except whalebone and
050690] whalebone hair,
horns, unworked or
simply prepared but
not cut to shape;
powder and waste of
these products.
0507 90 32 All goods i.e. Hoof

meal; horn meal;
hooves, claws, nails
and beaks; antlers; etc.
0508 19 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.
0510 20 Ambergris, castoreum,

civet and musk;
cantharides; bile,
whether or not dried;
glands and other
animal products used
in the preparation of
pharmaceutical
products, fresh,
chilled, frozen or
otherwise
provisionally
preserved.
0511 33 Semen including 21 Animal products not

frozen semen elsewhere specified or
included; dead
animals of Chapter 1
or 3, unfit for human
consumption, other
than semen including
frozen semen.
6 34 Live trees and other
plants; bulbs, roots
and the like; cut
flowers and
ornamental foliage
7 7 Herb, bark, dry plant,

dry root, commonly
known as jaribooti
and dry flower
0701 35 Potatoes, fresh or

chilled.
0702 36 Tomatoes, fresh or
chilled.
0703 37 Onions, shallots, garlic,

leeks and other
alliaceous vegetables,
fresh or chilled
0704 38 Cabbages,
cauliflowers, kohlrabi,
kale and similar edible
brassicas, fresh or
chilled.
0705 39 Lettuce (Lactuca sativa)

and chicory (Cichorium
spp.), fresh or chilled.
0706 40 Carrots, turnips, salad

beetroot, salsify,
celeriac, radishes and
similar edible roots,
fresh or chilled
0707 41 Cucumbers and
gherkins, fresh or
chilled.
0708 42 Leguminous
vegetables, shelled or
unshelled, fresh or
chilled.
0709 43 Other vegetables, fresh
or chilled.
0710 23 Vegetables (uncooked
or cooked by steaming
or boiling in water),
frozen
0711 24 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
0712 44 Dried vegetables,

whole, cut, sliced,
broken or in powder,
but not further
prepared
0713 45 Dried leguminous 25 Dried leguminous

vegetables, shelled, vegetables, shelled,
whether or not whether or not
skinned or split skinned or split [put
up in unit container
and bearing a
registered brand
name]
0714 46 Manioc, arrowroot, 26 Manioc, arrowroot,
salep, Jerusalem salep, Jerusalem
artichokes, sweet artichokes, sweet
potatoes and similar potatoes and similar
roots and tubers with roots and tubers with
high starch or inulin high starch or inulin
content, fresh or content, frozen or
chilled; sago pith. dried, whether or not
sliced or in the form of
pellets
08 30 Dried makhana,
whether or not
shelled or peeled
0801 47 Coconuts, fresh or 27 Cashew nuts, whether 14 Brazil nuts, dried,

dried, whether or not or not shelled or whether or not shelled
shelled or peeled peeled or peeled
48 Brazil nuts, fresh,
whether or not shelled
or peeled
0802 49 Other nuts, Other nuts, 28 Dried areca nuts, 15 Other nuts, dried,
fresh such as Almonds, whether or not whether or not shelled
Hazelnuts or filberts shelled or peeled or peeled, such as
(Coryius spp.), walnuts, Almonds, Hazelnuts or
Chestnuts (Castanea 29 Dried chestnuts filberts (Coryius spp.),
spp.), Pistachios, (singhada), whether walnuts, Chestnuts
Macadamia nuts, Kola or not shelled or (Castanea spp.),
nuts (Cola spp.), Areca peeled Pistachios, Macadamia
nuts, fresh, whether or nuts, Kola nuts (Cola
not shelled or peeled spp.) [other than dried
areca nuts]
0803 50 Bananas, including

plantains, fresh or
dried
0804 51 Dates, figs, pineapples, 16 Dates, figs,

avocados, guavas, pineapples, avocados,
mangoes and guavas, mangoes and
mangosteens, fresh. mangosteens, dried
0805 52 Citrus fruit, such as

Oranges, Mandarins
(including tangerines
and satsumas);
clementines, wilkings
and similar citrus
hybrids, Grapefruit,
including pomelos,
Lemons (Citrus limon,
Citrus limonum) and
limes (Citrus
aurantifolia, Citrus
latifolia), fresh.
0806 53 Grapes, fresh 31 Grapes, dried, and

raisins
0807 54 Melons (including

watermelons) and
papaws (papayas),
fresh.
0808 55 Apples, pears and
quinces, fresh
0809 56 Apricots, cherries,
peaches (including
nectarines), plums and
sloes, fresh.
0810 57 Other fruit such as

strawberries, raspberries,
blackberries, mulberries
and loganberries, black,
white or red currants and
gooseberries, cranberries,
bilberries and other fruits
of the genus vaccinium,
Kiwi fruit, Durians,
Persimmons,
Pomegranates, Tamarind,
Sapota (chico), Custard-
apple (ata), Bore, Lichi,
fresh.
0811 32 Fruit and nuts,

uncooked or cooked
by steaming or boiling
in water, frozen,
whether or not
containing added
sugar or other
sweetening matter
0812 33 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
0813 17 Fruit, dried, other than

that of headings 0801
to 0806; mixtures of
nuts or dried fruits of
Chapter 8
0814 58 Peel of citrus fruit or 34 Peel of citrus fruit or
melons (including melons (including
watermelons), fresh. watermelons), frozen,
dried or provisionally
preserved in brine, in
sulphur water or in
other preservative
solutions
9 59 All goods of seed

quality
0901 60 Coffee beans, not 35 Coffee, whether or
roasted not roasted or
decaffeinated; coffee
husks and skins;
coffee substitutes
containing coffee in
any proportion [other
than coffee beans not
roasted]
0902 61 Unprocessed green 36 Tea, whether or not

leaves of tea flavoured [other than
unprocessed green
leaves of tea]
0903 37 Maté
0904 38 Pepper of the genus

Piper; dried or
crushed or ground
fruits of the genus
Capsicum or of the
genus Pimenta
0905 39 Vanilla
0906 40 Cinnamon and

cinnamon-tree
flowers
0907 41 Cloves (whole fruit,

cloves and stems)
0908 42 Nutmeg, mace and

cardamoms
0909 62 Seeds of anise, badian, 43 Seeds of anise,
fennel, coriander, badian, fennel,
cumin or caraway; coriander, cumin or
juniper berries [of seed caraway; juniper
quality] berries [other than of
seed quality
0910 44 Ginger other than

[other fresh ginger, saffron,
than turmeric (curcuma)
0910 11 other than fresh
10, ] turmeric, thyme, bay
leaves, curry and
other spices
0910 11 63 Fresh ginger, other

10 than in processed form
0910 30 64 Fresh turmeric, other

10 than in processed form
10 45 All goods i.e. cereals,

put up in unit
container and bearing
a registered brand
name
1001 65 Wheat and meslin 46 Wheat and meslin put

[other than those put up in unit container
up in unit container and bearing a
and bearing a registered brand
registered brand name
name]
1002 66 Rye [other than those 47 Rye put up in unit

put up in unit container and bearing
container and bearing a registered brand
a registered brand name
name]
1003 67 Barley [other than 48 Barley put up in unit
those put up in unit container and bearing
name]
1004 68 Oats [other than those 49 Oats put up in unit
name]
1005 69 Maize (corn) [other 50 Maize (corn) put up in

than those put up in unit container and
unit container and bearing a registered
bearing a registered brand name
brand name]
1006 70 Rice [other than those 51 Rice put up in unit

name]
1007 71 Grain sorghum [other 52 Grain sorghum put up

than those put up in in unit container and
unit container and bearing a registered
bearing a registered brand name
brand name]
1008 72 Buckwheat, millet and 53 Buckwheat, millet and

canary seed; other canary seed; other
cereals such as Jawar, cereals such as Jawar,
Bajra, Ragi] [other than Bajra, Ragi] put up in
those put up in unit unit container and
container and bearing bearing a registered
a registered brand brand name
name]
1101 73 Wheat or meslin flour 54 Wheat or meslin flour

[other than those put put up in unit
up in unit container container and bearing
and bearing a a registered brand
name]
1102 74 Cereal flours other 55 Cereal flours other

than of wheat or than of wheat or
meslin, [maize (corn) meslin i.e. maize
flour, Rye flour, etc.] (corn) flour, Rye flour,
[other than those put etc. put up in unit
up in unit container container and bearing
and bearing a a registered brand
name]
1103 75 Cereal groats, meal 56 Cereal groats, meal
and pellets [other than and pellets, including
those put up in unit suji and dalia, put up
container and bearing in unit container and
a registered brand bearing a registered
name] brand name
1104 76 Cereal grains hulled 57 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]
1105 77 Flour, of potatoes 58 Meal, powder, flakes,

[other than those put granules and pellets
up in unit container of potatoes put up in
and bearing a unit container and
registered brand bearing a registered
name] brand name
1106 78 Flour, of the dried 59 Meal and powder of the

leguminous vegetables of dried leguminous
heading 0713 (pulses) vegetables of heading
[other than guar meal 0713 (pulses) [other than
1106 10 10 and guar gum guar meal 1106 10 10
refined split 1106 10 90], and guar gum refined
of sago or of roots or split 1106 10 90], of sago
tubers of heading 0714 or or of roots or tubers of
of the products of heading 0714 or of the
Chapter 8 i.e. of products of Chapter 8,
tamarind, of singoda, put up in unit container
mango flour, etc. [other and bearing a registered
than those put up in unit brand name
container and bearing a
registered brand name]
1106 10 60 Guar meal

10
1106 10 61 Guar gum refined split
90
1107 2 Malt, whether or not

roasted
1108 18 Starches; inulin

1109 00 62 Wheat gluten,
00 whether or not dried
12 79 All goods of seed 63 All goods other than

quality of seed quality
1201 80 Soya beans, whether 64 Soya beans, whether

or not broken, of seed or not broken other
quality. than of seed quality
1202 81 Ground-nuts, not 65 Ground-nuts, not

roasted or otherwise roasted or otherwise
cooked, whether or cooked, whether or
not shelled or broken, not shelled or broken
of seed quality other than of seed
quality.
1203 66 Copra other than of

seed quality
1204 82 Linseed, whether or 67 Linseed, whether or

not broken, of seed not broken other than
quality of seed quality
1205 83 Rape or colza seeds, 68 Rape or colza seeds,

whether or not broken, whether or not
of seed quality. broken other than of
seed quality.
1206 84 Sunflower seeds, 69 Sunflower seeds,

whether or not broken, whether or not
of seed quality broken other than of
seed quality
1207 85 Other oil seeds and 70 Other oil seeds and

oleaginous fruits (i.e. oleaginous fruits (i.e.
Palm nuts and kernels, Palm nuts and kernels,
cotton seeds, Castor oil cotton seeds, Castor oil
seeds, Sesamum seeds, seeds, Sesamum seeds,
Mustard seeds, Saffower Mustard seeds, Saffower
(Carthamus tinctorius) (Carthamustinctorius)
seeds, Melon seeds, seeds, Melon seeds,
Poppy seeds, Ajams, Poppy seeds, Ajams,
Mango kernel, Niger Mango kernel, Niger
seed, Kokam) whether or seed, Kokam) whether or
not broken, of seed not broken, other than of
quality seed quality
1208 71 Flour and meals of oil
seeds or oleaginous
fruits, other than
those of mustard
1209 86 Seeds, fruit and spores,

of a kind used for
sowing
1210 87 Hop cones, fresh. 72 Hop cones, dried,

whether or not
ground, powdered or
in the form of pellets;
lupulin
1211 88 Plants and parts of 73 Plants and parts of

plants (including seeds plants (including
and fruits), of a kind seeds and fruits), of a
used primarily in kind used primarily in
perfumery, in perfumery, in
pharmacy or for pharmacy or for
insecticidal, fungicidal insecticidal, fungicidal
or similar purpose, or similar purpose,
fresh or chilled. frozen or dried,
whether or not cut,
crushed or powdered
1212 89 Locust beans, 74 Locust beans, seaweeds and

seaweeds and other other algae, sugar beet and
sugar cane, frozen or dried,
algae, sugar beet and whether or not ground; fruit
sugar cane, fresh or stones and kernels and
chilled. other vegetable products
(including unroasted chicory
roots of the variety
Cichoriumintybussativum)
of a kind used primarily for
human consumption, not
included
1213 90 Cereal straw and
husks, unprepared,
whether or not
chopped, ground,
pressed or in the form
of pellets
1214 91 Swedes, mangolds,

fodder roots, hay,
lucerne (alfalfa),
clover, sainfoin, forage
kale, lupines, vetches
and similar forage
products, whether or
not in the form of
pellets.
1301 92 Lac and Shellac 75 Natural gums, resins,

gum-resins and
oleoresins (for
example, balsams)
[other than lac and
shellac]
76 Compounded
asafoetida commonly
known as heeng
1302 3 Vegetable saps and

extracts; pectic
substances, pectinates
and pectates; agar-agar
and other mucilages
and thickeners,
whether or not
modified, derived from
vegetable products.
1401 77 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)
1404 78 Vegetable products not

[other elsewhere specified or
than included such as cotton
1404 90 linters, Cotton linters,
10, 1404 Soap nuts, Hard seeds,
pips, hulls and nuts, of a
90 40,
kind used primarily for
1404 90
carving, coconut shell,
50] unworked, Rudraksha
seeds [other than bidi
wrapper leaves (tendu),
betel leaves, Indian
katha]
1404 90 4 Bidi wrapper leaves

10 (tendu)
1404 90 93 Betel leaves

40
1404 90 5 Indian kath
50
1501 19 Pig fats (including
lard) and poultry fat,
other than that of
heading 0209 or 1503
1502 20 Fats of bovine

animals, sheep or
goats, other than
those of heading 1503
1503 21 Lard stearin, lard oil,
oleo stearin, oleo-oil
and tallow oil, not
emulsified or mixed or
otherwise prepared
1504 22 Fats and oils and their

fractions, of fish or
marine mammals,
whether or not
refined, but not
chemically modified
1505 23 Wool grease and fatty

substances derived
therefrom (including
lanolin)
1506 24 Other animal fats and

oils and their
fractions, whether or
not refined, but not
chemically modified
1507 79 Soya-bean oil and its

chemically modified
1508 80 Ground-nut oil and its

chemically modified.
1509 81 Olive oil and its

1510 82 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
1511 83 Palm oil and its

1512 84 Sunflower-seed,
safflower or cotton-
seed oil and fractions
thereof, whether or
1513 85 Coconut (copra), palm

kernel or babassu oil
and fractions thereof,
whether or not
refined, but not
1514 86 Rape, colza or

mustard oil and
fractions thereof,
whether or not
refined, but not
chemically modified
1515 87 Other fixed vegetable

fats and oils (including
jojoba oil) and their
chemically modified
1516 88 Vegetable fats and 25 Animal fats and oils
oils and their and their fractions,
fractions, partly or partly or wholly
wholly hydrogenated, hydrogenated, inter-
inter-esterified, re- esterified, re-
esterified or esterified or
elaidinised, whether elaidinised, whether
or not refined, but not or not refined, but not
further prepared. further prepared.
1517 89 Edible mixtures or 26 Edible mixtures or

preparations of preparations of animal
vegetable fats or fats or animal oils or
vegetable oils or of of fractions of
fractions of different different animal fats
vegetable fats or or animal oils of this
vegetable oils of this Chapter, other than
Chapter, other than edible fats or oils or
edible fats or oils or their fractions of
their fractions of heading 1516
heading 1516
1517 10 6 All goods i.e.

Margarine, Linoxyn
1518 90 Vegetable fats and 27 Animal fats and animal oils

oils and their and their fractions, boiled,
oxidised, dehydrated,
fractions, boiled, sulphurised, blown,
oxidised, dehydrated, polymerised by heat in
sulphurised, blown, vacuum or in inert gas or
polymerised by heat otherwise chemically
in vacuum or in inert modified, excluding those of
heading 1516; inedible
gas or otherwise mixtures or preparations of
chemically modified, animal or vegetable fats
excluding those of oroils or of fractions of
heading 1516 different fats or oils of this
chapter, not elsewhere
specified of included
1520 00 7 Glycerol, crude;

00 glycerol waters and
glycerol lyes
1521 8 Vegetable waxes (other
than triglycerides),
Beeswax, other insect
waxes and spermaceti,
whether or not refined
or coloured
1522 9 Degras, residues

resulting from the
treatment of fatty
substances or animal or
vegetable waxes
1601 28 Sausages and similar

products, of meat,
meat offal or blood;
food preparations
based on these
products
1602 29 Other prepared or

preserved meat, meat
offal or blood
1603 30 Extracts and juices of

meat, fish or
crustaceans, molluscs
or other aquatic
invertebrates
1604 31 Prepared or preserved

fish; caviar and caviar
substitutes prepared
from fish eggs
1605 32 Crustaceans, molluscs

and other aquatic
invertebrates
prepared or preserved
1701 94 Jaggery of all types 91 Beet sugar, cane

including Cane Jaggery sugar, khandsari sugar
(gur) and Palmyra
Jaggery
1701 91, 10 All goods, including
1701 99 refined sugar
containing added
flavouring or colouring
matter, sugar cubes
1702 94 Jaggery of all types 92 Palmyra sugar 11 Other sugars, including

including Cane Jaggery chemically pure
(gur) and Palmyra lactose, maltose,
Jaggery 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]
1703 1 Molasses
1704 12 Sugar confectionery 2 Chewing gum / bubble
(excluding white gum and white
chocolate and bubble / chocolate, not
chewing(benzene), containing cocoa
Toluole (toluene),
Xylole (xylenes),
Naphthelene
1801 93 Cocoa beans whole or

broken, raw or
roasted
1802 94 Cocoa shells, husks,

skins and other cocoa
waste
1803 95 Cocoa paste whether

or not de-fatted
1804 3 Cocoa butter, fat and oil
1805 4 Cocoa powder, not

or sweetening matter
1806 5 Chocolates and other
food preparations
containing cocoa
1901 13 Preparations suitable

for infants or young
children, put up for
retail sale
1901 20 96 Mixes and doughs for

00 the preparation of
bread, pastry and
other baker's wares
[other than 1901 10, 1901 20 00] 6 Malt extract; food

preparations of flour,
groats, meal, starch or
malt extract, not
containing cocoa or
containing less than 40%
by weight of cocoa
calculated on a totally
defatted basis, not
included; food
preparations of goods of
heading 0401 to 0404, not
containing cocoa or
containing less than 5% by
weight of cocoa calculated
on a totally defatted basis
not elsewhere specified or
included [other than
preparations for infants or
young children, put upfor
retail sale and mixes and
doughs for the preparation
of bakers’ wares of
heading 1905]
1902 97 Seviyan (vermicelli) 14 Pasta, whether or not
cooked or stuffed (with
meat or other
substances) or
otherwise prepared,
such as spaghetti,
macaroni, noodles,
lasagne, gnocchi,
ravioli, cannelloni;
couscous, whether or
not prepared
1903 98 Tapioca and

substitutes therefor
prepared from starch,
in the form of
flakes, grains, pearls,
siftings or in similar
forms. (sabudana)
1904 95 Puffed rice, commonly 15 All goods i.e. Corn flakes,

[other known as Muri, bulgar wheat, prepared
than flattened or beaten foods obtained from
1904 10 rice, commonly known cereal flakes [other than
20] as Chira, parched rice, Puffed rice, commonly
known as Muri, flattened
commonly known as
or beaten rice, commonly
khoi, parched paddy or
known as Chira, parched
rice coated with sugar rice, commonly known as
or gur, commonly khoi, parched paddy or
known as Murki rice coated with sugar or
gur, commonly known as
Murki]
1905 96 Pappad, by whatever 99 Pizza bread 16 All goods i.e. Waffles

name it is known, and wafers other than
except when served coated with chocolate
for consumption or containing
chocolate; biscuits;
Pastries and cakes
97 Bread (branded or [other than pizza bread,
otherwise), except Waffles and wafers
when served for coated with chocolate
consumption and pizza or containing
bread chocolate, papad,
bread]
1905 32 7 Waffles and wafers
coated with chocolate
or containing chocolate
1905 40 100 Rusks, toasted bread

00 and similar toasted
products
2001 33 Vegetables, fruit, nuts

and other edible parts
of plants, prepared or
preserved by vinegar
or acetic acid
2002 34 Tomatoes prepared or

preserved otherwise
than by vinegar or
acetic acid
2003 35 Mushrooms and

truffles, prepared or
preserved otherwise
than by vinegar or
acetic acid
2004 36 Other vegetables

otherwise than by
vinegar or acetic acid,
frozen, other than
products of heading
2006
2005 37 Other vegetables

otherwise than by
vinegar or acetic acid,
not frozen, other than
products of heading
2006
2006 38 Vegetables, fruit, nuts,

fruit-peel and other
parts of plants,
preserved by sugar
(drained, glacé or
crystallised)
2007 39 Jams, fruit jellies,
marmalades, fruit or
nut purée and fruit or
nut pastes, obtained
by cooking, whether
or not containing
sweetening matter
2008 40 Fruit, nuts and other edible

parts of plants, otherwise
prepared or preserved,
whether or not containing
sweetening matter or spirit,
not elsewhere specified or
included; such as
Groundnuts, Cashew nut,
roasted, salted or roasted
and salted, Other roasted
nuts and seeds, squash of
Mango, Lemon, Orange,
Pineapple or other fruits
2009 41 Fruit juices (including

grape must) and
vegetable juices,
unfermented and not
containing added
spirit, whether or not
containing added
sugar or other
sweetening matter
2101 11, 8 Extracts, essences and

2101 12 concentrates of coffee,
00 and preparations with a
basis of these extracts,
essences or
concentrates or with a
basis of coffee
2101 20 17 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
2101 30 42 Roasted chicory and

other roasted coffee
substitutes, and
extracts, essences and
concentrates thereof
2102 43 Yeasts and prepared

baking powders
2103 44 Sauces and

[other preparations therefor
than [other than Curry
2103 90 paste; mayonnaise
10, 2103 and salad dressings;
90 30, mixed condiments and
2103 90 mixed seasoning
40]
2103 90 18 Curry paste

10
2103 90 19 Mayonnaise and salad
30 dressings
2103 90 20 Mixed condiments and

40 mixed seasoning
2104 21 Soups and broths and

preparations therefor;
homogenised
composite food
preparations
2105 00 22 Ice cream and other

00 edible ice, whether or
not containing cocoa
2106 98 Prasadam supplied by 45 Texturised vegetable 23 All kinds of food mixes 9 Food preparations not
religious places like proteins (soya bari) including instant food mixes, elsewhere specified or
soft drink concentrates, included i.e. Protein
temples, mosques, and Bari made of Sharbat, Betel nut product concentrates and textured
churches, gurudwaras, pulses including known as "Supari", Sterilized protein substances, Sugar-
dargahs, etc mungodi or pasteurized millstone, syrups containing added
ready to eat packaged food flavouring or colouring
and milk containing edible matter, not elsewhere
nuts with sugar or other specified or included; lactose
ingredients, Diabetic foods; syrup; glucose syrup and
[other than Namkeens, bhujia, malto dextrine syrup,
mixture, chabena and similar Compound preparations for
edible preparations in ready making non-alcoholic
for consumption form] beverages, Food flavouring
material, Churna for pan,
Custard powder
2106 90 101 Sweetmeats 46 Namkeens, bhujia,

mixture, chabena and
similar edible
preparations in ready
for consumption form
2106 90 10 Pan masala

20
2201 99 Water [other than 24 Waters, including
aerated, mineral, natural or artificial
purified, distilled, mineral waters and
medicinal, ionic, aerated waters, not
battery, de- containing added sugar
mineralized and water or other sweetening
sold in sealed matter nor flavoured
container]
100 Non-alcoholic Toddy,

Neera including date
and palm neera
2201 90 102 Ice and snow

10
2202 10 12 All goods [including
aerated waters],
or other
sweetening matter or
flavoured
2202 90 47 Soya milk drinks

10
2202 90 48 Fruit pulp or fruit juice
20 based drinks
2202 90 101 Tender coconut water 49 Tender coconut water 11 Other non-alcoholic
90 other than put up in put up in unit beverages
unit container and container and bearing
bearing a registered a registered brand
brand name name
2202 90 50 Beverages containing

30 milk
2207 25 Ethyl alcohol and other
spirits, denatured, of
any strength
2209 26 Vinegar and substitutes

for vinegar obtained
from acetic acid
2301 103 Flours, meals and

pellets, of meat or
meat offal, of fish or
of crustaceans,
molluscs or other
aquatic invertebrates,
unfit for human
consumption; greaves
2302 102 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
2303 104 Residues of starch
manufacture and
similar residues, beet-
pulp, bagasse and
other waste of sugar
manufacture, brewing
or distilling dregs and
waste, whether or not
in the form of pellets
2304 102 Aquatic feed including 105 Oil-cake and other solid
shrimp feed and prawn residues, whether or not
feed, poultry feed & ground or in the form of
cattle feed, including pellets, resulting from
grass, hay & straw, the extraction of
soyabean oil [other than
aquatic feed including
additives, wheat bran feed, poultryfeed &
& de-oiled cake cattle feed, including
grass, hay & straw,
additives, wheat bran &
de-oiled cake]
ground or in the form of
feed, poultry feed & pellets, resulting from the
cattle feed, including extraction of ground-nut oil
grass, hay & straw, [other than aquatic feed
supplement & husk of including shrimp feed and
pulses, concentrates & prawn feed, poultry feed &
cattle feed, including grass,
additives, wheat bran hay & straw, supplement &
& de-oiled cake husk of pulses, concentrates
& additives, wheat bran &
de-oiled cake]
ground or in the form of
feed, poultry feed & pellets, resulting from the
cattle feed, including extraction of vegetable fats
grass, hay & straw, or oils, other than those of
supplement & husk of heading 2304 or 2305 [other
pulses, concentrates & than aquatic feed including
additives, wheat bran feed, poultry feed & cattle
& de-oiled cake feed, including grass, hay &
straw, supplement & husk of
additives, wheat bran & de-
oiled cake]
2307 108 Wine lees; argol

grass, hay & straw,
& de-oiled cake

grass, hay & straw,
& de-oiled cake
2401 109 Tobacco leaves 13 Unmanufactured

tobacco; tobacco refuse
[other than tobacco
leaves]
2402 14 Cigars, cheroots,

cigarillos and cigarettes,
of tobacco or of tobacco
substitutes
2403 15 Other manufactured

tobacco and
manufactured tobacco
substitutes;
“homogenised” or
“reconstituted”
tobacco; tobacco
extracts and essences
[including biris]
2501 103 Salt, all types

2502 110 Unroasted iron
pyrites.
2503 00 27 Sulphur recovered as
10 by-product in refining
of crude oil
2503[exc 111 Sulphur of all kinds,

ept 2503 other than sublimed
00 10] sulphur, precipitated
sulphur and colloidal
sulphur [other than
sulphur recovered as
byproduct in refining
of crude oil]
2504 112 Natural graphite.
2505 113 Natural sands of all

kinds, whether or not
coloured, other than
metal bearing sands of
Chapter 26.
2506 114 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.
2507 115 Kaolin and other

kaolinic clays,
whether or not
calcined
2508 116 Other clays (not

including expanded
clays of heading
6806), andalusite,
kyanite and
sillimanite, whether
or not calcined;
mullite; chamotte or
dinas earths.
2509 117 Chalk.

2510 118 Natural calcium
phosphates, natural
aluminium calcium
phosphates and
phosphatic chalk.
2511 119 Natural barium

sulphate (barytes);
natural barium
carbonate (witherite),
whether or not
calcined, other than
barium oxide of
heading 2816
2512 120 Siliceous fossil meals

(for example,
kieselguhr, tripolite
and diatomite) and
similar siliceous
earths, whether or not
calcined, of an
apparent specific
gravity of 1 or less
2513 121 Pumice stone; emery;

natural corundum,
natural garnet and
other natural
abrasives, whether or
not heat-treated.
2514 122 Slate, whether or not

roughly trimmed or
merely cut, by sawing
or otherwise, into
blocks or slabs of a
rectangular (including
square) shape
2515 123 Ecaussine and other

[Except calcareous
2515 12 monumental or
10, 2515 building stone;
12 20, alabaster [other than
2515 12 marble and travertine]
90]
2515 12 51 Marble and travertine
10 blocks
2515 12 16 Marble and travertine,

20, 2515 other than blocks
12 90
2516 12 17 Granite, other than

00 blocks
2516 124 Porphyry, basalt, 52 Granite blocks

[Except sandstone and other
2516 11 monumental or
00, 2516 building stone,
12 00] whether or not
roughly trimmed or
or otherwise, into
square) shape
2516 11 125 Granite crude or

00 roughly trimmed
Pebbles, gravel, broken or crushed

2517 126 stone, of a kind commonly used for
concrete aggregates, for road
metalling or for railway or other
ballast, shingle and flint, whether or
not heat-treated; macadam of slag,
dross or similar industrial waste,
whether or not incorporating the
materials cited in the first part of the
heading; tarred macadam; grenules
cheeping and powder of stones
heading 2515 or 2516 whether or not
heat treated
2518 127 Dolomite, whether or
not calcined or
sintered, including
dolomite roughly
trimmed or merely
cut, by sawing or
otherwise, into blocks
or slabs of a
square) shape;
dolomite ramming
mix. 2518 10
dolomite, Not
calcined or sintered
2519 128 Natural magnesium

carbonate
(magnesite); fused
magnesia;
deadburned (sintered)
magnesia, whether or
not containing small
quantities of other
oxides added before
sintering; other
magnesium oxide,
whether or not pure.
2520 129 Gypsum; anhydrite;

plasters (consisting of
calcined gypsum or
calcium sulphate)
whether or not
coloured, with or
without small
quantities of
accelerators or
retarders.
2521 130 Limestone flux;

limestone and other
calcareous stone, of a
kind used for the
manufacture of lime
or cement.
2522 131 Quicklime, slaked lime
and hydraulic lime,
other than calcium
oxide and hydroxide
of heading 2825.
2523 18 Portland cement,

aluminous cement, slag
cement, super sulphate
cement and similar
hydraulic cements,
whether or not
coloured or in the form
of clinkers
2524 132 Asbestos
2525 133 Mica, including
splitting; mica waste
2526 134 Natural steatite,

whether or not
roughly trimmed or
or otherwise, into
square) shape; talc.
2528 135 Natural borates and

concentrates thereof
(whether or not
calcined), but not
including borates
separated from
natural brine; natural
boric acid containing
not more than 85% of
H3BO3
2529 136 Feldspar; leucite,

nepheline and
nepheline syenite;
fluorspar.
2530 137 Mineral substances

not elsewhere
26 [other 138 All ores and concentrates
than261 [other than slag, dross
(other thangranulated slag),
9, 2620, scalings and other waste
2621] from the manufacture of
iron or steel; slag, ash and
residues (other than from
the manufacture of iron or
steel) containing metals,
arsenic or their compounds;
other slag and ash, including
seaweed ash (kelp); ash and
residues from the
incineration of municipal
waste]
2601 139 Iron ores and

concentrates,
including roasted iron
2602 140 Manganese ores and
concentrates,
including ferruginous
manganese ores and
concentrates with a
manganese content of
20% or more,
calculated on the dry
weight
2603 141 Copper ores and

concentrates.
2604 142 Nickel ores and

concentrates
2605 143 Cobalt ores and
concentrates.
2606 144 Aluminium ores and

concentrates.
2607 145 Lead ores and

concentrates.
2608 146 Zinc ores and
concentrates.
2609 147 Tin ores and

concentrates.
2610 148 Chromium ores and

concentrates.
2611 149 Tungsten ores and

concentrates.
2612 150 Uranium or thorium
ores and concentrates
2613 151 Molybdenum ores and

concentrates.
2614 152 Titanium ores and

concentrates.
2615 153 Niobium, tantalum,

vanadium or
zirconium ores and
concentrates.
2616 154 Precious metal ores

and concentrates.
2617 155 Other ores and

concentrates
2618 156 Granulated slag (slag

sand) from the
manufacture of iron or
steel
2619 28 Slag, dross (other than

granulated slag),
scalings and other
waste from the
steel
2620 29 Slag, ash and residues

(other than from the
steel) containing
metals, arsenic or their
compounds
2621 30 Other slag and ash,

including seaweed ash
(kelp); ash and residues
from the incineration of
municipal waste
27 157 Bio-gas
2701 158 Coal; briquettes,
ovoids and similar
solid fuels
manufactured from
coal
2702 159 Lignite, whether or

not agglomerated,
excluding jet
2703 160 Peat (including peat

litter), whether or not
agglomerated
2704 161 Coke and semi coke of

coal, of lignite or of
peat, whether or not
agglomerated; retort
carbon
2705 162 Coal gas, water gas,

producer gas and
similar gases, other
than petroleum gases
and other gaseous
hydrocarbons
2706 163 Tar distilled from coal,

from lignite or from
peat
2707 31 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
2708 32 Pitch and pitch coke,

obtained from coal tar
or from other mineral
tars
2710 164 Kerosene PDS 33 Petroleum oils and oils 2710 Avgas
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]
Petroleum gases and other gaseous

2711 34 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]
2711 12 165 Liquefied Propane and

00, 2711 Butane mixture,
13 00, Liquefied Propane,
2710 19 Liquefied Butane and
00 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
2712 35 Petroleum jelly;
paraffin wax, micro-
crystalline petroleum
wax, slack wax,
ozokerite, lignite wax,
peat wax, other mineral
waxes, and similar
products obtained by
synthesis or by other
processes, whether or
not coloured
2713 36 Petroleum coke,

petroleum bitumen and
other residues of
petroleum oils or of oils
obtained from
bituminous minerals
2714 37 Bitumen and asphalt,

natural; bituminous or
oil shale and tar sands;
asphaltites and
asphaltic rocks
2715 38 Bituminous mixtures

based on natural
asphalt, on natural
bitumen, on petroleum
bitumen, on mineral tar
or on mineral tar pitch
(for example,
bituminous mastics, cut-
backs)
2716 00 104 Electrical energy

00
28 166 Thorium oxalate 53 Anaesthetics All inorganic chemicals
[other than those
167 Enriched KBF4 54 Potassium Iodate specified in the
(enriched potassium Schedule for exempted
fluroborate) goods or other Rate
Schedules for goods]
168 Enriched elemental 55 Steam
boron
169 Nuclear fuel 56 Micronutrients, which 39
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
2801 20 57 Iodine
2805 11 170 Nuclear grade sodium
2835 105 Dicalcium phosphate

(DCP) of animal feed
grade conforming to IS
specification No.5470 :
2002
2845 171 Heavy water and

other nuclear fuels
2847 58 Medicinal grade

hydrogen peroxide
2853 172 Compressed air

29, 30 74 Following goods
namely:- a.
Menthol and menthol
crystal
b. Peppermint
(Mentha Oil), c.
Fractionated / de-
terpenated mentha oil
(DTMO),
d. De-mentholised oil
(DMO), e.
Spearmint oil,
f. Mentha piperita oil
29 59 Gibberellic acid 40 All organic chemicals

other than giberellic
acid
30 173 Insulin 41 Nicotine polacrilex gum

175 Diagnostic kits for
detection of all types
of hepatitis
176 Desferrioxamine
injection or
deferiprone
177 Cyclosporin
178 Medicaments
(including veterinary
medicaments) used in
biochemic systems
and not bearing a
brand name
179 Oral re-hydration salts
180 Drugs or medicines

including their salts
and esters and
diagnostic test kits,
specified in List 1
appended to this
Schedule
181 Formulations
manufactured from
the bulk drugs
specified in List 2
appended to this
Schedule
3001 60 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
included
3002 106 Human Blood and its 174 Animal or Human 61 Glands and other organs for
components Blood Vaccines 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
included
3003 62 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
3004 63 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
3005 64 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
3006 107 All types of 174 Animal or Human 65 Pharmaceutical goods specified
in Note 4 to this Chapter [i.e.
contraceptives Blood Vaccines Sterile surgical catgut, similar
sterile suture materials
(including sterile absorbable
surgical or dental yarns) and
sterile tissue adhesives for
surgical wound closure; sterile
laminaria and sterile laminaria
tents; sterile absorbable surgical
or dental haemostatics; sterile
surgical or denatal adhesion
barriers, whether or not
absorbable; Waste
pharmaceuticals] [other than
contraceptives]
3101 108 All goods and organic 182 All goods i.e. animal
manure [other than or vegetable fertilisers
put up in unit or organic fertilisers
containers and bearing put up in unit
a registered brand containers and
name] bearing a brand name
3102 66 Mineral or chemical 42 Mineral or chemical

fertilisers, fertilisers, nitrogenous,
nitrogenous, other other than those which
than those which are are clearly not to be
clearly not to be used used as fertilizers
as fertilizers

fertilisers, phosphatic, fertilisers, phosphatic,
which are clearly not which are clearly not to
to be used as be used as fertilizers
fertilizers
fertilisers, potassic, fertilisers, potassic,
which are clearly not which are clearly not to
to be used as be used as fertilizers
fertilizers

fertilisers containing two fertilisers containing
or three of the fertilising two or three of the
elements nitrogen, fertilising elements
phosphorus and nitrogen, phosphorus
potassium; other
and potassium; other
fertilisers; goods of this
fertilisers; goods of this
Chapter in tablets or
similar forms or in
Chapter in tablets or
packages of a gross similar forms or in
weight not exceeding 10 packages of a gross
kg, which are clearly not weight not exceeding
to be used as fertilizers 10 kg, which are clearly
not to be used as
fertilizers
32 183 Wattle extract,

quebracho extract,
chestnut extract
3201 46 Tanning extracts of

vegetable origin;
tannins and their salts,
ethers, esters and other
derivatives (other than
Wattle extract,
quebracho extract,
chestnut extract)
3202 184 Enzymatic 47 Synthetic organic

preparations for pre- tanning substances;
tanning inorganic tanning
substances; tanning
preparations, whether
or not containing
natural tanning
substances (other than
Enzymatic preparations
for pre-tanning)
3203 48 Colouring matter of
vegetable or animal
origin (including dyeing
extracts but excluding
animal black), whether
or not chemically
defined; preparations
as specified in Note 3 to
this Chapter based on
colouring matter of
vegetable or animal
origin
3204 49 Synthetic organic

colouring matter, whether
or not chemically defined;
preparations as specified
in Note 3 to this Chapter
based on synthetic organic
colouring matter;
synthetic organic products
of a kind used as
fluorescent brightening
agents or as
luminophores, whether or
not chemically defined
3205 50 Colour lakes;

preparations as
specified in Note 3 to
this Chapter based on
colour lakes
3206 51 Other colouring matter;

preparations as
this Chapter, other than
those of heading 32.03,
32.04 or 32.05;
inorganic products of a
kind used as
luminophores, whether
or not chemically
defined
3207 52 Prepared pigments,
prepared opacifiers,
prepared colours,
vitrifiable enamels,
glazes, engobes (slips),
liquid lustres, and other
similar preparations of
a kind used in ceramic,
enamelling or glass
industry
3208 20 Paints and varnishes

(including enamels and
lacquers) based on
synthetic polymers or
chemically modified
natural polymers,
dispersed or dissolved
in a non-aqueous
medium; solutions as
defined in Note 4 to
this Chapter
3209 21 Paints and varnishes

(including enamels and
lacquers) based on
synthetic polymers or
chemically modified
natural polymers,
dispersed or dissolved
in an aqueous medium
3210 22 Other paints and

varnishes (including
enamels, lacquers and
distempers); prepared
water pigments of a
kind used for finishing
leather
3211 00 53 Prepared driers

00
3212 54 Pigments (including
metallic powders and
flakes) dispersed in
nonaqueous media, in
liquid or paste form, of
a kind used in the
manufacture of paints
(including enamels);
stamping foils; dyes
and other colouring
matter put up in forms
or packings for retail
sale
3213 23 Artists’, students’ or

signboard painters’
colours, modifying tints,
amusement colours and
the like, in tablets,
tubes, jars, bottles,
pans or in similar forms
or packings
3214 24 Glaziers’ putty, grafting

putty, resin cements,
caulking compounds
and other mastics;
painters’ fillings; non-
refractory surfacing
preparations for
facades, indoor walls,
floors, ceilings or the
like
3215 70 Fountain pen ink 55 Printing ink, writing or

drawing ink and other
71 Ball pen ink inks, whether or not
concentrated or solid
(Fountain pen ink and
Ball pen ink)
Essential oils (terpeneless or not),
3301 56 including concretes and absolutes;
resinoids; extracted oleoresins;
concentrates of essential oils in fats, in
fixed oils, in waxes or the like, obtained
by enfleurage or maceration; terpenic by-
products of the deterpenation of
essential oils; aqueous distillates and
aqueous solutions of essential oils; such
as essential oils of citrus fruit, essential
oils other than those of citrus fruit such
as Eucalyptus oil, etc., Flavouring
essences all types (including those for
liquors), Attars of all kinds in fixed oil
bases
3302 74 Following goods 57 Mixtures of odoriferous

namely:- a. substances and
Menthol and menthol mixtures (including
crystal alcoholic solutions)
b. Peppermint with a basis of one or
(Mentha Oil), c. more of these
Fractionated / de- substances, of a kind
terpenated mentha oil used as raw materials in
(DTMO), industry; other
d. De-mentholised oil preparations based on
(DMO), e. Spearmint odoriferous substances,
oil, f. of a kind used for the
Mentha piperita oil manufacture of
beverages; such as
Synthetic perfumery
compounds [other than
Menthol and menthol
crystals, Peppermint
(Mentha Oil),
Fractionated / de-
terpenated mentha oil
(DTMO), De-
mentholised oil (DMO),
Spearmint oil, Mentha
piperita oil]
3303 25 Perfumes and toilet

waters
3304 109 Kajal [other than kajal 26 Beauty or make-up
pencil sticks], preparations and
Kumkum, Bindi, preparations for the
Sindur, Alta care of the skin (other
than medicaments),
including sunscreen or
sun tan preparations;
manicure or pedicure
preparations [other
than kajal, Kumkum,
Bindi, Sindur, Alta
3304 20 58 Kajal pencil sticks

00
3305 27 All goods, i.e.
[other preparations for use on
than the hair such as
3305 Shampoos;
9011, Preparations for
3305 90 permanent waving or
19] straightening; Hair
lacquers; Brilliantines
(spirituous); Hair cream,
Hair dyes (natural,
herbal or synthetic)
[other than Hair oil]
3305 59 Hair oil

9011,
3305 90
19
3306 28 Preparations for oral or
[other dental hygiene,
than including and powders;
3306 10 yarn used to clean
10, 3306 between the teeth
10 20] (dental floss), in
individual retail
packages [other than
dentifrices in powder or
paste from (tooth
powder or toothpaste)]
3306 10 72 Tooth powder

10
3306 10 60 Dentifices - Toothpaste
20
3307 29 Pre-shave, shaving or after-
shave preparations, personal
deodorants, bath
preparations, depilatories and
other perfumery, cosmetic or
toilet preparations, not
included; prepared room
deodorisers, whether or not
perfumed or having
disinfectant properties; such
as Pre-shave, shaving or after-
shave Preparations, Shaving
cream, Personal deodorants
and antiperspirants
3307 41 185 Agarbatti 73 Odoriferous

00 preparations which
operate by burning
[other than agarbattis]
3401 61 Soap; organic surface-

[except active products and
340130] preparations for use as
soap, in the form of
bars, cakes, moulded
pieces or shapes,
whether or not
containing soap
3401 30 30 Organic surface-active

products and
preparations for
washing the skin, in the
form of liquid or cream
and put up for retail
sale, whether or not
containing soap; paper,
wadding, felt and
nonwovens,
impregnated, coated or
covered with soap or
detergent
3402 186 Sulphonated castor 31 Organic surface-active
oil, fish oil or sperm agents (other than
oil soap); surface-active
preparations, washing
preparations (including
auxiliary washing
preparations) and
cleaning preparations,
whether or not
containing soap, other
than those of heading
3401
3403 32 Lubricating preparations

(including cutting-oil
preparations, bolt or nut
release preparations, anti-rust
or anti-corrosion preparations
and mould release
preparations, based on
lubricants) and preparations
of a kind used for the oil or
grease treatment of textile
materials, leather, furskins or
other materials, but excluding
preparations containing, as
basic constituents, 70% or
more by weight of petroleum
oils or of oils obtained from
bituminous minerals
3404 62 Artificial waxes and

prepared waxes
3405 33 Polishes and creams, for

footwear, furniture, floors,
coachwork, glass or metal,
scouring pastes and
powders and similar
preparations (whether or
not in the form of paper,
wadding, felt, nonwovens,
cellular plastics or cellular
rubber, impregnated,
coated or covered with
such preparations),
excluding waxes of
heading 3404
3406 75 Candles, tapers and

the like
3407 63 Preparations known as 34 Modelling pastes,
“dental wax” or as including those put up
“dental impression for children's
compounds”, put up in amusement
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)
3501 64 Casein, caseinates and

other casein
derivatives; casein
glues
3502 65 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
3503 66 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
3504 67 Peptones and their
derivatives; other
protein substances and
their derivatives, not
included; hide powder,
whether or not
chromed; including
Isolated soya protein
3505 68 Dextrins and other

modified starches (for
example, pregelatinised
or esterified starches);
glues based on
starches, or on dextrins
or other modified
starches
3506 69 Prepared glues and

other prepared
adhesives, not
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
3507 70 Enzymes, prepared

enzymes
3601 71 Propellant powders
3602 35 Prepared explosives,

other than propellant
powders; such as
Industrial explosives
3603 72 Safety fuses;

detonating fuses;
percussion or
detonating caps;
igniters; electric
detonators
3604 36 Fireworks, signalling
flares, rain rockets, fog
signals and other
pyrotechnic articles
3605 73 Matches (other than

handmade safety
matches [3605 00 10])
3605 00 187 Handmade safety matches

Explanation.– For the purposes
10 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
3606 37 Ferro-cerium and other

pyrophoric alloys in all
forms; articles of
combustible materials
as specified in Note 2 to
this Chapter; such as
liquid or liquefied-gas
fuels in containers of a
kind used for filling or
refilling cigarette or
similar lighters
3701 76 Photographic plates 74 Photographic plates
and film for x-ray for and film in the flat,
medical use 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)
3702 75 Photographic film in

rolls, sensitised,
unexposed, of any
material other than
paper, paperboard or
textiles; instant print
film in rolls, sensitised,
unexposed
3703 76 Photographic paper,

paperboard and
textiles, sensitised,
unexposed
3704 77 Photographic plates,

film, paper, paperboard
and textiles, exposed
but not developed
3705 77 Photographic plates

and films, exposed
and developed, other
than cinematographic
film
3706 78 Photographic plates 78 Photographic plates

and films, exposed and films, exposed and
and developed, developed, whether or
whether or not not incorporating
incorporating sound sound track or
track or consisting consisting only of
only of sound track, sound track, for feature
for feature films films
3707 79 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
3801 80 Artificial graphite;

colloidal or semi-
colloidal graphite;
preparations based on
graphite or other
carbon in the form of
pastes, blocks, plates or
other semi-
manufactures
3802 81 Activated carbon;

activated natural
mineral products;
animal black, including
spent animal black
3803 00 82 Tall oil, whether or not

00 refined
3804 83 Residual lyes from the

manufacture of wood
pulp, whether or not
concentrated,
desugared or
chemically treated,
including lignin
sulphonates
3805 84 Gum, wood or sulphate
turpentine and other
terpenic oils produced
by the distillation or
other treatment of
coniferous woods;
crude dipentene;
sulphite turpentine and
other crude para-
cymene; pine oil
containing alpha-
terpineol as the main
constituent
3806 85 Rosin and resin acids,

and derivatives thereof;
rosin spirit and rosin
oils; run gums
3807 86 Wood tar; wood tar

oils; wood creosote;
wood naphtha;
vegetable pitch;
brewers' pitch and
similar preparations
based on rosin, resin
acids or on vegetable
pitch
3808 87 Insecticides,
rodenticides,
fungicides, herbicides,
anti-sprouting products
and plant-growth
regulators,
disinfectants and
similar products
3809 88 Finishing agents, dye

carriers to accelerate
the dyeing or fixing of
dyestuffs and other
products and
preparations (for
example, dressings and
mordants), of a kind
used in the textile,
paper, leather or like
industries, not
included
3810 89 Pickling preparations
for metal surfaces;
fluxes and other
auxiliary preparations
for soldering, brazing or
welding; soldering,
brazing or welding
powders and pastes
consisting of metal and
other materials;
preparations of a kind
used as cores or
coatings for welding
electrodes or rods
3811 38 Anti-knock
preparations, oxidation
inhibitors, gum
inhibitors, viscosity
improvers, anti-
corrosive preparations
and other prepared
additives, for mineral
oils (including gasoline)
or for other liquids used
for the same purposes
as mineral oils
3812 90 Prepared rubber

accelerators;
compound plasticisers
for rubber or plastics,
not elsewhere specified
or included; anti-
oxidising preparations
and other compound
stabilisers for rubber or
plastics.; such as
Vulcanizing agents for
rubber
3813 39 Preparations and

charges for fire-
extinguishers; charged
fireextinguishing
grenades
3814 40 Organic composite
solvents and thinners,
or included; prepared
paint or varnish
removers
3815 91 Reaction initiators,

reaction accelerators
and catalytic
preparations, not
included
3816 92 Refractory cements,

mortars, concretes and
similar compositions,
otherthan products of
heading 3801
3817 93 Mixed alkylbenzenes

and mixed
alkylnaphthalenes,
other than those of
3818 79 Silicon wafers 94 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]
3819 41 Hydraulic brake fluids
and other prepared
liquids for hydraulic
transmission, not
containing or
containing less than
70% by weight of
petroleum oils or oils
obtained from
bituminous minerals
3820 42 Anti-freezing
preparations and
prepared de-icing fluids
3821 95 Prepared culture media
for the development or
maintenance of
microorganisms
(including viruses and
the like) or of plant,
human or animal cells
3822 80 All diagnostic kits and

reagents
3823 96 Industrial
monocarboxylic fatty
acids, acid oils from
refining; industrial fatty
alcohols
3824 97 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
included
3825 110 Municipal waste, 98 Residual products of

sewage sludge, clinical the chemical or allied
waste industries, not
included; [except
municipal waste;
sewage sludge; other
wastes specified in
Note 6 to this Chapter.]
3826 99 Biodiesel and mixtures

thereof, not containing
or containing less than
70% by weight of
petroleum oils and oils
obtained from
bituminous minerals
All goods i.e. polymers; Polyacetals, other
3901 to 100 polyethers, epoxide resins, polycarbonates,
alkyd resins, polyallyl esters, other polyesters;
3913 polyamides; Amino-resins, phenolic resins and
polyurethanes; silicones; Petroleum resins,
coumarone-indene resins, polyterpenes,
polysulphides, polysulphones and other
products specified in Note 3 to this Chapter,
not elsewhere specified or included; Cellulose
and its chemical derivatives, not elsewhere
specified or included; Natural polymers (for
example, alginic acid) and modified natural
polymers (for example, hardened proteins,
chemical derivatives of natural rubber), not
elsewhere specified or included; in primary
forms
3914 101 Ion exchangers based

on polymers of
headings 3901 to 3913,
in primary forms
3915 102 Waste, parings and

scrap, of plastics
3916 103 Monofilament of which

any cross-sectional
dimension exceeds 1
mm, rods, sticks and
profile shapes, whether
or not surface-worked
but not otherwise
worked, of plastics
3917 104 Tubes, pipes and hoses,

and fittings therefor, of
plastics
3918 43 Floor coverings of

plastics, whether or not
self-adhesive, in rolls or
in form of tiles; wall or
ceiling coverings of
plastics
3919 105 Self-adhesive plates,
sheets, film, foil, tape,
strip and other flat
shapes, of plastics,
whether or not in rolls
3920 106 Other plates, sheets,
film, foil and strip, of
plastics, non-cellular
and not reinforced,
laminated, supported
or similarly combined
with other materials
3921 107 Other plates, sheets,

film, foil and strip, of
plastics
3922 44 Baths, shower baths,

sinks, wash basins,
bidets, lavatory pans,
seats and covers,
flushing cisterns and
similar sanitary ware of
plastics
3923 108 Articles for the

conveyance or packing
of goods, of plastics;
stoppers, lids, caps and
other closures, of
plastics
3924 109 Tableware,

kitchenware, other
household articles and
hygienic or toilet
articles, of plastics
3925 110 Builder's wares of

plastics, not elsewhere
specified
3926 111 Plastic bangles 81 Feeding bottles 111 PVC Belt Conveyor, 45 Other articles of plastics
Plastic Tarpaulin and articles of other
82 Plastic beads materials of headings
3901 to 3914 [other
than bangles of plastic,
PVC Belt Conveyor,
plastic beads and
plastic tarpaulins]
4001 188 Natural rubber,
balata, gutta-percha,
guayule, chicle and
similar natural gums,
in primary forms or in
plates, sheets or strip
4002 112 Synthetic rubber and factice

derived from oils, in primary
forms or in plates, sheets or strip;
mixtures of any product of
heading 4001 with any product of
this heading, in primary forms or
in plates, sheets or strip; such as
Latex, styrene butadiene rubber,
butadiene rubber (BR), Isobutene-
isoprene (butyl) rubber (IIR),
Ethylene-propylene-
Nonconjugated diene rubber
(EPDM)
4003 113 Reclaimed rubber in

primary forms or in
4004 114 Waste, parings and

scrap of rubber (other
than hard rubber) and
powders and granules
obtained therefrom
4005 115 Compounded rubber,

unvulcanised, in
primary forms or in
4006 116 Other forms (for

example, rods, tubes
and profile shapes) and
articles (for example,
discs and rings), of
unvulcanised rubber
4007 83 Latex Rubber Thread 117 Vulcanised rubber

thread and cord, other
than latex rubber
thread
4008 118 Plates, sheets, strip,
rods and profile shapes,
of vulcanised rubber
other than hard rubber
4009 119 Tubes, pipes and hoses,

of vulcanised rubber
other than hard rubber,
with or without their
fittings (for example,
joints, elbows, flanges)
4010 120 Conveyor or

transmission belts or
belting, of vulcanised
rubber
4011 190 Pneumatic tyres or 121 Rear Tractor tyres and 46 New pneumatic tyres,
inner tubes, of rubber, rear tractor tyre tubes of rubber [other than of
of a kind used on / in a kind used on/in
bicycles, cycle - bicycles, cycle-
rickshaws and three rickshaws and three
wheeled powered wheeled powered cycle
cycle rickshaws rickshaws; and Rear
Tractor tyres]
4012 47 Retreaded or used tyres

and flaps
4013 190 Pneumatic tyres or 48 Inner tubes of rubber

inner tubes, of rubber, [other than of a kind
of a kind used on / in used on/in bicycles,
bicycles, cycle - cyclerickshaws and
rickshaws and three three wheeled powered
wheeled powered cycle rickshaws; and
cycle rickshaws Rear Tractor tyre tubes]
4014 112 Condoms and 84 Nipples of feeding 122 Hygienic or
contraceptives bottles pharmaceutical articles
(including teats), of
vulcanised rubber other
than hard rubber, with or
without fittings of hard
rubber; such as Hot water
bottles, Ice bags [other
than Sheath
contraceptives, Rubber
contraceptives, male
(condoms), Rubber
contraceptives, female
(diaphragms), such as
cervical caps]
4015 85 Surgical rubber gloves 123 Articles of apparel and
or medical clothing accessories
examination rubber (including gloves,
gloves mittens and mitts), for
all purposes, of
vulcanised rubber other
than hard rubber [other
than Surgical gloves]
4016 189 Toy balloons made of 49 Other articles of

natural rubber latex vulcanised rubber other
191 Erasers than hard rubber (other
than erasers)
4017 50 Hard rubber (for

example ebonite) in all
forms, including waste
and scrap; articles of
hard rubber
4101 192 Raw hides and skins of

bovine (including
buffalo) or equine
animals (fresh, or
salted, dried, limed,
pickled or otherwise
preserved, but not
tanned, parchment-
dressed or further
prepared), whether or
not dehaired or split
4102 193 Raw skins of sheep or
lambs (fresh, or
salted, dried, limed,
pickled or otherwise
preserved, but not
tanned, parchment-
dressed or further
not with wool on or
split
4103 194 Other raw hides and

skins (fresh, or salted,
dried, limed, pickled
or otherwise
preserved, but not
tanned, parchment-
dressed or further
not dehaired or split
4104 195 Tanned or crust hides

and skins of bovine
(including buffalo) or
equine animals,
without hair on,
whether or not split,
but not further
prepared
4105 196 Tanned or crust skins

of sheep or lambs,
without wool on,
but not further
prepared
4106 197 Tanned or crust hides

and skins of other
animals, without wool
or hair on, whether or
not split, but not
further prepared
4107 86 Leather further
prepared after tanning
or crusting, including
parchment-dressed
leather, of bovine
(including buffalo) or
equine animals,
without hair on,
other than leather of
heading 4114

parchment-dressed
leather, of sheep or
lamb, without wool
on, whether or not
split, other than
leather of heading
4114

parchment-dressed
leather, of other
animals, without wool
or hair on, whether or
not split, other than
leather of heading
4114
4114 89 Chamois (including

combination chamois)
leather; patent leather
and patent laminated
leather; metallised
leather
4115 90 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
4201 51 Saddlery and harness

for any animal
(including traces, leads,
knee pads, muzzles,
saddle cloths, saddle
bags, dog coats and the
like), of any material
4202 124 School satchels and 52 Trunks, suit-cases, vanity-

bags other than of cases, executive-cases, brief-
cases, school satchels,
leather or composition spectacle cases, binocular
leather cases, camera cases, musical
instrument cases, gun cases,
holsters and similar
containers; travellingbags,
insulated food or beverages
bags, toilet bags, rucksacks,
handbags, shopping bags,
wallets, purses, map-cases,
cigarette-cases, to-bacco-
pouches, tool bags, sports
bags, bottle-cases, jewellery
boxes,powder-boxes, cutlery
cases and similar containers,
of leather, of sheeting of
plastics, of textile materials,
of vulcanised fibre or of
paperboard, or wholly or
mainly covered with such
materials or with paper [other
than School satchels and bags
other than of leather or
composition leather, Toilet
cases, Hand bags and
shopping bags, of artificial
plastic material, of cotton, or
of jute, Vanity bags, Handbags
of other materials excluding
wicker work or basket work]
4202 12 125 Toilet cases
10
4202 22 126 Hand bags and
10 shopping bags, of
artificial plastic
material

20 shopping bags, of
cotton

30 shopping bags, of jute
4202 22 129 Vanity bags

40
4202 29 130 Handbags of other
10 materials excluding
wicker work or basket
work
4203 91 Gloves specially 53 Articles of apparel and

designed for use in clothing accessories, of
sports leather or of
composition leather
4205 54 Other articles of leather

or of composition
leather
4206 55 Articles of gut (other

than silk-worm gut), of
goldbeater's skin, of
bladders or of tendons
4301 131 Raw furskins (including

heads, tails, paws and
other pieces or
cuttings, suitable for
furriers' use), other
than raw hides and
skins of heading 4101,
4102 or 4103.
4302 132 Tanned or dressed
furskins (including
heads, tails, paws and
other pieces or
cuttings), unassembled,
or assembled (without
the addition of other
materials) other than
4303 56 Articles of apparel,

clothing accessories and
other articles of furskin
4304 133 Artificial fur and articles 57 Articles of artificial fur

thereof
44 or any 92 The following goods, 138 Resin bonded bamboo
Chapter namely: — a. Cement mat board, with or
Bonded Particle without veneer in
Board; between
b. Jute Particle Board;
c. Rice Husk Board;
139 Bamboo flooring tiles
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
4401 113 Firewood or fuel wood 198 Wood in chips or

particles; sawdust and
wood waste and
scrap, whether or not
agglomerated in logs,
briquettes, pellets or
similar forms
4402 114 Wood charcoal

(including shell or nut
charcoal), whether or
not agglomerated
4403 134 Wood in the rough
4404 93 Hoopwood; split

poles; piles, pickets
and stakes of wood,
pointed but not sawn
lengthwise; wooden
sticks, roughly
trimmed but not
turned, bent or
otherwise worked,
suitable for the
manufacture of
walkingsticks,
umbrellas, tool
handles or the like
4405 94 Wood wool; wood

flour
4406 95 Railway or tramway

sleepers (cross-ties) of
wood
4407 135 Wood sawn or chipped
4408 96 Sheets for veneering 136 Sheets for veneering

(including those obtained (including those obtained
by slicing laminated by slicing laminated
wood), for plywood or wood), for plywood or for
for similar laminated similar laminated wood
wood and other wood, and other wood, sawn
sawn lengthwise, sliced lengthwise, sliced or
or peeled, whether or peeled, whether or not
not planed, sanded, planed, sanded, spliced or
spliced or end-jointed, of end-jointed, of a thickness
a thickness not not exceeding 6 mm
exceeding 6 mm [for [other than for match
match splints] splints]
4409 137 Wood (including strips
and friezes for parquet
flooring, not
assembled)
continuously shaped
(tongued, grooved,
rebated, chamfered, v-
jointed, beaded,
moulded, rounded or
the like) along any of its
edges or faces, whether
or not planed, sanded
or end-jointed
4410 58 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
4411 59 Fibre board of wood or

other ligneous
materials, whether or
not bonded with resins
or other organic
substances, other than
specified boards
4412 60 Plywood, veneered

panels and similar
laminated wood
4413 61 Densified wood, in
blocks, plates, strips, or
profile shapes
4414 62 Wooden frames for

paintings, photographs,
mirrors or similar
objects
4415 97 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
4416 98 Casks, barrels, vats,

tubs and other
coopers' products and
parts thereof, of
wood, including staves
4417 99 Tools, tool bodies,

tool handles, broom or
brush bodies and
handles, ofwood; boot
or shoe lasts and
trees, of wood
4418 63 Builders’ joinery and

carpentry of wood,
including cellular wood
panels, assembled
flooring panels, shingles
and shakes
4419 140 Tableware and

Kitchenware of wood
4420 100 Wood marquetry and

inlaid wood; caskets
and cases for jewellery
or cutlery, and similar
articles, of wood;
statuettes and other
ornaments, of wood;
wooden articles of
furniture not falling in
Chapter 94
Other articles of wood; such as clothes
4421 101 hangers, Spools, cops, bobbins, sewing
64 Wood paving blocks,
thread reels and the like of turned articles of densified
wood for various textile machinery,
Match splints, Pencil slats, Parts of wood not elsewhere
wood, namely oars, paddles and included or specified,
rudders for ships, boats and other
similar floating structures, Parts of Parts of domestic
domestic decorative articles used as
tableware and kitchenware [other
decorative articles used
than Wood paving blocks, articles of as tableware and
densified wood not elsewhere
included or specified, Parts of kitchenware
domestic decorative articles used as
tableware and kitchenware]
4501 102 Natural cork, raw or 141 Waste cork; crushed,

simply prepared granulated or ground
cork
4502 142 Natural cork, debacked

or roughly squared, or
in rectangular
(including square)
blocks, plates, sheets or
strip (including sharp-
edged blanks for corks
or stoppers)
4503 143 Articles of natural cork

such as Corks and
Stoppers, Shuttlecock
cork bottom
4504 144 Agglomerated cork

(with or without a
binding substance) and
articles of
agglomerated cork
4601 103 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
4602 104 Basketwork,

wickerwork and other
articles, made directly
to shape from plaiting
materials or made up
from goods of heading
4601; articles of
loofah
4701 105 Mechanical wood pulp
4702 106 Chemical wood pulp,

dissolving grades

soda or sulphate,
other than dissolving
grades

sulphite, other than
dissolving grades
4705 109 Wood pulp obtained

by a combination of
mechanical and
chemical pulping
processes
4706 110 Pulps of fibres derived
from recovered (waste
and scrap) paper or
paperboard or of
other fibrous cellulosic
material
4707 111 Recovered (waste and

scrap) paper or
paperboard
48 117 Rupee notes when sold 125 Paper splints for

to the Reserve Bank of matches, whether or
India not waxed, Asphaltic
roofing sheets
4801 199 Newsprint, in rolls or
sheets
4802 115 Judicial, Non-judicial 112 Uncoated paper and

stamp papers, Court paperboard, of a kind
fee stamps when sold used for writing, printing
by the Government or other graphic
Treasuries or Vendors purposes, and non
perforated punch-cards
authorized by the
and punch tape paper, in
Government
rolls or rectangular
(including square)
sheets, of any size, other
than paper of heading
4801 or 4803; hand-
made paper and
paperboard
4803 145 Toilet or facial tissue

stock, towel or napkin
stock and similar paper of
a kind used for household
or sanitary purposes,
cellulose wadding and
webs of cellulose fibres,
whether or not creped,
crinkled, embossed,
perforated, surface-
coloured, surface-
decorated or printed, in
rolls or sheets
4804 113 Uncoated kraft paper
and paperboard, in
rolls or sheets, other
than that of heading
4802 or 4803
4805 114 Other uncoated paper

and paperboard, in
rolls or sheets, not
further worked or
processed than as
this Chapter
4806 146 Vegetable parchment,

[Except tracing papers and
4806 20 other glazed
00, 4806 transparent or
40 10] translucent papers, in
rolls or sheets (other
than greaseproof
paper, glassine paper)
4806 20 115 Greaseproof papers

00
4806 40 116 Glassine papers
10
4807 117 Composite paper and
paperboard (made by
sticking flat layers of
paper or paperboard
together with an
adhesive), not surface-
coated
orimpregnated,
whether or not
internally reinforced,
in rolls or sheets
4808 118 Paper and
paperboard,
corrugated (with or
without glued flat
surface sheets),
creped, crinkled,
embossed or
perforated, in rolls or
sheets, other than
paper of the kind
described in heading
4803
4809 147 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
4810 119 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
4811 120 Aseptic packaging 148 Paper, paperboard,
paper cellulose wadding and
webs of cellulose fibres,
coated, impregnated,
covered, surface-coloured,
surface-decorated or
printed, in rolls or
square) sheets, of any
size, other than goods of
the kind described in
heading 4803, 4809 or
4810 [Other than aseptic
packaging paper]
4812 149 Filter blocks, slabs and

plates, of paper pulp
4813 150 Cigarette paper,

whether or not cut to
size or in the form of
booklets or tubes
4814 65 Wall paper and similar

wall coverings; window
transparencies of paper
4816 151 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
4817 116 Postal items, like 152 Envelopes, letter cards,
[Except envelope, Post card plain postcards and
4817 30] etc., sold by correspondence cards,
Government of paper or paperboard;
[other than boxes,
pouches, wallets and
writing compendiums,
of paper or paperboard,
containing an
assortment of paper
stationery including
writing blocks]
4817 30 121 Boxes, pouches,

wallets and writing
compendiums, of
paper or paperboard,
containing an
assortment of paper
stationery
Toilet paper and similar paper, cellulose

4818 153 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
4819 122 Cartons, boxes and

cases of corrugated
paper or paper board
4820 123 Exercise book, graph 154 Registers, account books,
book, & laboratory order books, receipt books,
letter pads, memorandum
note book and pads, diaries and similar
notebooks 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]
4821 155 Paper or paperboard

labels of all kinds,
whether or not printed
4822 156 Bobbins, spools, cops

and similar supports of
paper pulp, paper or
paperboard (whether
or not perforated or
hardened)
4823 200 Kites 124 Paper pulp moulded 157 Other paper,
trays 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]
4901 119 Printed books, 201 Brochures, leaflets

including Braille books and similar printed
matter, whether or
not in single sheets
4902 120 Newspapers, journals

and periodicals,
whether or not
illustrated or
containing advertising
material
4903 121 Children's picture,
drawing or colouring
books
4904 00 126 Music, printed or in

00 manuscript, whether
or not bound or
illustrated
4905 122 Maps and

hydrographic or similar
charts of all kinds,
including atlases, wall
maps, topographical
plans and globes,
printed
4906 00 127 Plans and drawings for

00 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
4907 115 Judicial, Non-judicial 128 Unused postage,

stamp papers, Court revenue or similar
fee stamps when sold stamps of current or
by the Government new issue in the
Treasuries or Vendors country in which they
authorized by the have, or will have, a
Government recognised face value;
stamp-impressed
paper; banknotes;
cheque forms; stock,
116 Postal items, like
share or bond
envelope, Post card
certificates and similar
etc., sold by
documents of title
Government
117 Rupee notes when sold

to the Reserve Bank of
India
118 Cheques, lose or in

book form
4908 129 Transfers
(decalcomanias)
4909 130 Printed or illustrated

postcards; printed
cards bearing personal
greetings, messages or
announcements,
whether or not
illustrated, with or
without envelopes or
trimmings
4910 131 Calendars of any kind,

printed, including
calendar blocks
4911 132 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
5001 123 Silkworm laying,

cocoon
5002 124 Raw silk
5003 125 Silk waste
5004 to 202 Silk yarn
5006
5007 203 Woven fabrics of silk
or of silk waste
5101 126 Wool, not carded or
combed
5102 127 Fine or coarse animal
hair, not carded or
combed
5103 128 Waste of wool or of
fine or coarse animal
hair
5104 T204 Garneted stock of
wool or of fine or
coarse animal hair,
shoddy wool
5105 205 Wool and fine or

coarse animal hair,
carded or combed
5106 to 206 Yarn of wool or of

5110 animal hair
5111 to 207 Woven fabrics of wool

5113 or of animal hair
52 129 Gandhi Topi

130 Khadi yarn
5201 to 208 Cotton and Cotton
5203 waste
5204 209 Cotton sewing thread,
for retail sale
5205 to 210 Cotton yarn [other

5207 than khadi yarn]
5208 to 211 Woven fabrics of

5212 cotton
5301 212 All goods i.e. flax, raw

or processed but not
spun; flax tow and
waste (including yarn
waste and garneted
stock)
5302 213 True hemp (Cannabis

sativa L), raw or
processed but not
spun; tow and waste
of true hemp
(including yarn waste
and garneted stock)
5303 131 Jute fibres, raw or 214 All goods i.e. textile
processed but not spun bast fibres [other than
jute fibres, raw or
processed but not
spun]; tow and waste
of these fibres
(including yarn waste
and garneted stock)
5305 132 Coconut, coir fibre 215 All goods [other than
coconut coir fibre]
including yarn of flax,
jute, other textile bast
fibres, other
vegetable textile
fibres; paper yarn
5306 to 215 All goods [other than

5308 coconut coir fibre]
including yarn of flax,
jute, other textile bast
fibres, other
vegetable textile
fibres; paper yarn

5311 other vegetable
textile fibres, paper
yarn
5401 158 Sewing thread of

manmade filaments,
for retail sale
5402, 159 All synthetic filament
5404, yarn such as nylon,
5406 polyester, acrylic, etc
5403, 160 All artificial filament

5405, yarn such as viscose
5406 rayon, Cuprammonium,
etc
5407, 217 Woven fabrics of

5408 manmade textile
materials
5501, 161 Synthetic or artificial
5502 filament tow
5503, 162 Synthetic or artificial
5504, staple fibres
5506,
5507
5505 163 Waste of manmade
fibres
5508 164 Sewing thread of
manmade staple fibres
5509, 165 Yarn of manmade

5510, staple fibres
5511
5516 manmade staple
fibres
5601 133 Wadding of textile
materials and articles
thereof; such as
Absorbent cotton
wool
5602 134 Felt, whether or not
impregnated, coated,
covered or laminated
5603 135 Nonwovens, whether

or not impregnated,
coated, covered or
laminated
5604 136 Rubber thread and

cord, textile covered;
textile yarn, and strip
and the like of
heading 5404 or 5405,
covered or sheathed
with rubber or plastics
5605 137 Metallised yarn, whether or
not gimped, being textile
yarn, or strip orthe like of
combined with metal in the
form of thread, strip or
powder or covered (gold)
and silver thread, combined
with textile thread),
Imitation zari threadwith
metal; such as Real zari
thread (gold) and silver
thread, combined with
textile thread), Imitation zari
thread
5606 138 Gimped yarn, and strip

and the like of
gimped (other than
and gimped horsehair
yarn); chenille yarn
(including flock
chenille yarn); loop
wale-yarn
5607 139 Twine, cordage, ropes

and cables, whether or
not plaited or braided
and whether or not
covered or sheathed
with
rubber or plastics
5608 140 Knotted netting of

twine, cordage or
rope; made up fishing
nets and other made
up nets, of textile
materials
5609 141 Articles of yarn, strip
or the like of heading
5404 or 5405, twine,
cordage, rope or
cables, not elsewhere
5701 142 Carpets and other

textile floor coverings,
knotted, whether or
not made up

woven, not tufted or
flocked, whether or
not made up,
including “Kelem”,
“Schumacks”,
“Karamanie” and
similar hand-woven
rugs

tufted, whether or not
made up

of felt, not tufted or
flocked, whether or
not made up
5705 219 Coir mats, matting and 146 Other carpets and
floor covering 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
5801 147 Woven pile fabrics

and chenille fabrics,
other than fabrics of
5802 148 Terry towelling and

similar woven terry
fabrics, other than
narrow fabrics of
heading 5806; tufted
textile fabrics, other
than products of
heading 5703
5803 149 Gauze, other than

narrow fabrics of
heading 5806
5804 150 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
5805 151 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
5806 152 Narrow woven fabrics,

other than goods of
heading 5807; narrow
fabrics consisting of
warp without weft
assembled by means
of an adhesive
(bolducs)
5807 153 Labels, badges and

similar articles of
textile materials, in
the piece, in strips or
cut to shape or size,
not embroidered
5808 154 Braids in the piece;

ornamental trimmings
in the piece,
withoutembroidery,
other than knitted or
crocheted; tassels,
pompons and similar
articles
5809 220 Embroidery or zari 155 Woven fabrics of metal

articles, that is to say,- thread and woven fabrics of
metallised yarn of heading
imi, zari, kasab, saima, 5605, of a kind used in
dabka, chumki, apparel, as furnishing fabrics
gotasitara, naqsi, kora, or for similar purposes, not
glass beads, badla, elsewhere specified or
glzal 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]
5810 220 Embroidery or zari 156 Embroidery in the
articles, that is to say,- piece, in strips or in
imi, zari, kasab, saima, motifs, Embroidered
dabka, chumki, badges, motifs and the
gotasitara, naqsi, kora, like [other than
glass beads, badla, Embroidery or zari
glzal articles, that is to say,-
imi, zari, kasab, saima,
dabka, chumki, gota
sitara, naqsi, kora,
glass beads, badla,
glzal]
5811 157 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
5901 158 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
5902 159 Tyre cord fabric of

high tenacity yarn of
nylon or other
polyamides,
polyesters or viscose
rayon
5903 160 Textile fabrics
covered or laminated
with plastics, other
5902
5904 161 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
5905 162 Textile wall coverings
5906 163 Rubberised textile

fabrics, other than
5907 164 Textile fabrics

otherwise
impregnated, coated
or covered; painted
canvas being
theatrical scenery,
studio back-cloths or
the like
5908 165 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
5909 166 Textile hose piping
and similar textile
tubing, with or
without lining, armour
or accessories of other
materials
5910 167 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
Textile products and articles, for

5911 168 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 (weavingbeams); Bolting
cloth, whether or Not made up; Felt
for cotton textile industries, woven;
Woven textiles felt, whether or not
impregnated or coated, of a kind
commonly used in other machines,
Cotton fabrics and articles used in
machinery and plant, Jute fabrics and
articles used in machinery or plant,
Textile fabrics of metalised yarn of a
kind commonly used in paper making
or other machinery, Straining cloth of a
kind used in oil presses or the like,
including that of human hair, Paper
maker's felt, woven, Gaskets, washers,
polishing discs and other machinery
parts of textile articles
60 221 Knitted or crocheted

fabrics [All goods]
61 222 Articles of apparel and 169 Articles of apparel and
clothing accessories, clothing accessories,
knitted or crocheted, knitted or crocheted,
of sale value not of sale value
exceeding Rs. 1000 exceeding Rs. 1000
per piece per piece
62 223 Articles of apparel and 170 Articles of apparel and

clothing accessories, clothing accessories,
not knitted or not knitted or
crocheted, of sale crocheted, of sale
value not exceeding value exceeding Rs.
Rs. 1000 per piece 1000 per piece
63 133 Indian National Flag 224 Other made up textile 171 Other made up textile
articles, sets, worn articles, sets, worn
clothing and worn clothing and worn
textile articles and textile articles and
rags, of sale value not rags, of sale value
exceeding Rs. 1000 exceeding Rs. 1000
per piece per piece
64 225 Footwear having a

retail sale price not
exceeding Rs.500 per
pair, provided that
such retail sale price is
indelibly marked or
embossed on the
footwear itself.
6401 166 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
6402 167 Other footwear with

outer soles and uppers
of rubber or plastics
6403 168 Footwear with outer
soles of rubber,
plastics, leather or
composition leather
and uppers of leather
6404 169 Footwear with outer

soles of rubber,
plastics, leather or
composition leather
and uppers of textile
materials
6405 170 Other footwear

6406 171 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
6501 172 Hat-forms, hat bodies

and hoods of felt,
neither blocked to
shape nor with made
brims; plateaux and
manchons (including
slit manchons), of felt
6502 173 Hat-shapes, plaited or

made by assembling
strips of any material,
neither blocked to
shape, nor with made
brims, nor lined, nor
trimmed
6504 00 174 Hats and other

00 headgear, plaited or
made by assembling
strips of any material,
whether or not lined or
trimmed
6505 175 Hats and other
headgear, knitted or
crocheted, or made up
from lace, felt or other
textile fabric, in the
piece (but not in strips),
trimmed; hair-nets of
any material, whether
or not lined or trimmed
6506 176 Other headgear,

trimmed
6507 177 Head-bands, linings,

covers, hat
foundations, hat
frames, peaks and
chinstraps, for headgea
6601 172 Umbrellas and sun

umbrellas (including
walking-stick
umbrellas, garden
umbrellas and similar
umbrellas)
6602 173 Walking-sticks, seat-

sticks, whips, riding-
crops and the like
6603 174 Parts, trimmings and

accessories of articles
of heading 6601 or
6602
6701 175 Skins and other parts

of birds with their
feathers or down,
feathers, parts of
feathers, down and
articles thereof (other
than goods of heading
0505 and worked
quills and scapes)
6702 66 Artificial flowers,
foliage and fruit and
parts thereof; articles
made of artificial
flowers, foliage or fruit
6703 134 Human hair, dressed, 67 Wool or other animal

thinned, bleached or hair or other textile
otherwise worked materials, prepared for
use in making wigs or
the like
6704 68 Wigs, false beards,

eyebrows and
eyelashes, switches and
the like, of human or
animal hair or of textile
materials; articles of
human hair not
included
68 176 Sand lime bricks

6801 69 Setts, curbstones and
flagstones, of natural
stone (except slate)
6802 70 Worked monumental or

building stone (except
slate) and articles thereof,
other than goods of
heading 6801; mosaic
cubes and the like, of
natural stone (including
slate), whether or not on a
backing; artificially
coloured granules,
chippings and powder, of
natural stone (including
slate); of marble,
travertine and alabaster,
of Granite, of Other
calcareous stone
6803 71 Worked slate and
articles of slate or of
agglomerated slate
6804 178 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
6805 179 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
6806 180 Slag wool, rock wool

and similar mineral
wools; exfoliated
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
or 6812 or chapter 69
6807 72 Articles of asphalt or of

similar material (for
example, petroleum
bitumen or coal tar
pitch)
6808 73 Panels, boards, tiles,
blocks and similar
articles of vegetable
fibre, of straw or of
shavings, chips,
particles, sawdust or
other waste, of wood,
agglomerated with
cement, plaster or other
mineral binders
6809 74 Articles of plaster or of

compositions based on
plaster; such as Boards,
sheets, panels, tiles and
similar articles, not
ornamented
6810 181 Pre cast Concrete Pipes 75 Articles of cement, of

concrete or of artificial
stone, whether or not
reinforced; such as Tiles,
flagstones, bricks and
similar articles, Building
blocks and bricks, Cement
bricks, Prefabricated
structural components for
Building or civil
engineering, Prefabricated
structural components for
building or civil
engineering
6811 182 Articles of asbestos-

cement, of cellulose
fibre-cement or the like
6812 76 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
6813 77 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
6814 78 Worked mica and articles

of mica, including
agglomerated or
reconstituted mica,
whether or not on a
support of paper,
paperboard or other
materials
6815 177 Fly ash bricks and fly 79 Articles of stone or of

ash blocks other mineral
substances (including
carbon fibres, articles of
carbon fibres and
articles of peat), not
included
6901 80 Blocks, tiles and other

ceramic goods of
siliceous fossil meals
(for example,
kieselguhr, tripolite or
diatomite) or of similar
siliceous earths
6901 00 226 Bricks of fossil meals

10 or similar siliceous
earths
6902 183 Refractory bricks,
blocks, tiles and similar
refractory ceramic
constructional goods,
other than those of
siliceous fossil meals or
similar siliceous earths
6903 184 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
earths
6904 81 Ceramic flooring blocks,

support or filler tiles
and the like
6904 10 227 Building bricks

00
6905 82 Chimney-pots, cowls,
chimney liners,
architectural ornaments
and other ceramic
constructional goods
6905 10 228 Earthen or roofing

00 tiles
6906 185 Salt Glazed Stone Ware 83 Ceramic pipes,

Pipes conduits, guttering and
pipe fittings
6907 84 Ceramic flags and

paving, hearth or wall
tiles; ceramic mosaic
cubes and the like,
whether or not on a
backing; finishing
ceramics
6909 85 Ceramic wares for
laboratory, chemical or
other technical uses;
ceramic troughs, tubs
and similar receptacles
of a kind used in
agriculture; ceramic
pots, jars and similar
articles of a kind used
for the conveyance or
packing of goods
6910 86 Ceramic sinks, wash

basins, wash basin
pedestals, baths, bidets,
water closet pans,
flushing cisterns, urinals
and similar sanitary
fixtures
6911 186 Tableware,

kitchenware, other
toilet articles, of
porcelain or china
6912 187 Ceramic tableware,

kitchenware, other
toilet articles, other
than of porcelain or
china [other than
Earthen pot and clay
lamps]
6912 00 135 Earthen pot and clay

40 lamps
6913 87 Statuettes and other

ornamental ceramic
articles
6914 88 Other ceramic articles
7001 188 Cullet and other waste

and scrap of glass; glass
in the mass
7002 189 Glass in balls (other
than microspheres of
heading 70.18), rods or
tubes, unworked
7003 89 Cast glass and rolled

glass, in sheets or
profiles, whether or not
havingan absorbent,
reflecting or non-
reflecting layer, but not
otherwise worked
7004 90 Drawn glass and blown

glass, in sheets,
whether or not having
an absorbent, reflecting
or non-reflecting layer,
but not otherwise
worked
7005 91 Float glass and surface

ground or polished
glass, in sheets,
whether or not having
an absorbent, reflecting
or non-reflecting layer,
but not otherwise
worked
7006 00 92 Glass of heading 70.03,

00 70.04 or 70.05, bent,
edge-worked,
engraved, drilled,
enamelled or otherwise
worked, but not framed
or fitted with other
materials
7007 93 Safety glass, consisting

of toughened
(tempered) or
laminated glass
7008 94 Multiple-walled
insulating units of glass
7009 95 Glass mirrors, whether
or not framed, including
rear-view mirrors
7010 190 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
7011 96 Glass envelopes

(including bulbs and
tubes), open, and glass
parts thereof, without
fittings, for electric
lamps, cathode-ray
tubes or the like
7013 191 Glassware of a kind

used for table, kitchen,
toilet, office, indoor
decoration or similar
purposes (other than
that of heading 7010 or
7018
7014 97 Signalling glassware

and optical elements of
glass (other than those
of heading 7015), not
optically worked
7015 192 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
7015 10 178 Glasses for corrective
spectacles and flint
buttons
7016 98 Paving blocks, slabs, bricks,

squares, tiles and other
articles of pressed or moulded
glass, whether or not wired, of
a kind used for building or
construction purposes; glass
cubes and other glass
smallwares, whether or not on
a backing, for mosaics or
similar decorative purposes;
leaded lights and the like;
multi-cellular or foam glass in
blocks, panels, plates, shells or
similar forms
7017 193 Laboratory, hygienic or

pharmaceutical
glassware, whether or
not graduated or
calibrated
7018 136 Glass bangles (except 229 Glass beads. 194 Imitation pearls, imitation
those made from precious or semi-precious
precious metals) 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
7019 195 Glass fibres (including

glass wool) and articles
thereof (for example,
yarn, woven fabrics)
7020 179 Globes for lamps and 99 Other articles of glass

lanterns, Founts for [other than Globes for
kerosene wick lamps, lamps and lanterns,
Glass chimneys for Founts for kerosene
lamps and lanterns wick lamps, Glass
chimneys for lamps and
lanterns]
7101 1 Pearls, natural or
cultured, whether or
not worked or graded
but notstrung, mounted
or set; pearls, natural or
cultured, temporarily
strung for convenience
of transport
7102 2 Diamonds, whether or 1 Diamonds, non-

not worked, but not industrial unworked or
mounted or set [other simply sawn, cleaved or
than Non-Industrial bruted
Unworked or simply
sawn, cleaved or
bruted]
7103 3 Precious stones (other 2 Precious stones (other

than diamonds) and semi- than diamonds) and
precious stones, whether semi-precious stones,
or not worked or graded unworked or simply
but not strung, mounted sawn or roughly shaped
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]
7104 4 Synthetic or reconstructed 3 Synthetic or

precious or semi-precious reconstructed precious
stones, whether or not or semi-precious
worked or graded but not stones, unworked or
strung, mounted or set; simply sawn or roughly
ungraded synthetic or
shaped
reconstructed precious or
semi-precious stones,
temporarily strung for
convenience of transport
[other than Unworked or
simply sawn or roughly
shaped]
7105 5 Dust and powder of

natural or synthetic
precious or semi-
precious stones
7106 6 Silver (including silver
plated with gold or
platinum), unwrought
or in semi-
manufactured forms, or
in powder form
7107 7 Base metals clad with

silver, not further worked
than semi-manufactured
7108 8 Gold (including gold

plated with platinum)
unwrought or in
semimanufactured
forms, or in powder
form
7109 9 Base metals or silver,

clad with gold, not
further worked than
semimanufactured
7110 10 Platinum, unwrought or

in semi-manufactured
forms, or in powder
form
7111 11 Base metals, silver or

gold, clad with
platinum, not further
worked than semi-
manufactured
7112 12 Waste and scrap of

precious metal or of
metal clad with
precious metal; other
waste and scrap
containing precious
metal or precious metal
compounds, of a kind
used principally for the
recovery of precious
metal.
7113 13 Articles of jewellery

and parts thereof, of
metal clad with
precious metal
7114 14 Articles of goldsmiths'
or silversmiths' wares
and parts thereof, of
metal clad with
precious metal
7115 15 Other articles of

metal clad with
precious metal
7116 16 Articles of natural or

cultured pearls,
precious or semi-
precious stones
(natural, synthetic or
reconstructed)

cultured pearls,
precious or semi-
precious stones
reconstructed)

cultured pearls,
precious or semi-
precious stones
reconstructed)
7201 196 Pig iron and

spiegeleisen in pigs,
blocks or other primary
forms
7202 197 Ferro-alloys

7203 198 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
7204 199 Ferrous waste and
scrap; remelting scrap
ingots of iron or steel
7205 200 Granules and powders,

of pig iron,
spiegeleisen, iron or
steel
7206 201 Iron and non-alloy steel

in ingots or other
primary forms
(excluding iron of
heading 7203)
7207 202 Semi-finished products

of iron or non-alloy
steel
7208 to 203 All flat-rolled products

7212 of iron or non-alloy
steel
7213 to 204 All bars and rods, of
7215 iron or non-alloy steel
7216 205 Angles, shapes and

sections of iron or non-
alloy steel
7217 206 Wire of iron or non-
alloy steel
7218 207 Stainless steel in ingots

or other primary forms;
semi-finished products
of stainless steel
7219, 208 All flat-rolled products

7220 of stainless steel
7221, 209 All bars and rods, of

7222 stainless steel
7223 210 Wire of stainless steel
7224 211 Other alloy steel in

ingots or other primary
forms; semi-finished
products of other alloy
steel
7225, 212 All flat-rolled products
7226 of other alloy steel
7227, 213 All bars and rods of

7228 other alloy steel
7229 214 Wire of other alloy

steel
7301 215 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
7302 216 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), fishplates,
chairs, chair wedges, sole
plates (base plates), rail
clips bedplates, ties and
other material specialized
for jointing or fixing rails
7303 217 Tubes, pipes and

hollow profiles, of cast
iron
7304 218 Tubes, pipes and

hollow profiles,
seamless, of iron (other
than cast iron) or steel
7305 219 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
7306 220 Other tubes, pipes and
hollow profiles (for
example, open seam or
welded, riveted or
similarly closed), of iron
or steel
7307 221 Tube or pipe fittings

(for example, couplings,
elbows, sleeves), of
iron or steel
Structures (excluding prefabricated

7308 222 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]
7309 223 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,
heat-insulated, but not
fitted with mechanical
or thermal equipment
7310 180 Mathematical boxes, 224 Tanks, casks, drums,
geometry boxes and cans, boxes and similar
colour boxes, pencil containers, for any
sharpeners material (other than
compressed or
liquefied gas), of iron or
steel, of a capacity not
exceeding 300 l,
heat-insulated, but not
or thermal equipment
7311 225 Containers for

compressed or
liquefied gas, of iron or
steel
7312 226 Stranded wire, ropes,

cables, plaited bands,
slings and the like, of
iron or steel, not
electrically insulated
7313 227 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
7314 228 Cloth (including endless

bands), grill, netting
and fencing, of iron or
steel wire; expanded
metal of iron or steel
7315 229 Chain and parts

thereof, of iron or steel
falling under 7315 20,
7315 81, 7315, 82, 7315
89, 7315 90
7316 230 Anchors, grapnels and

parts thereof, of iron or
steel
7317 181 Animal shoe nails 231 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
7318 232 Screws, bolts, nuts,

coach screws, screw
hooks, rivets, cotters,
cotterpins, washers
(including spring
washers) and similar
articles, of iron or steel
7319 182 Sewing needles 233 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
7320 234 Springs and leaves for

springs, of iron and
steel
7321 183 Kerosene burners, 235 LPG stoves 100 Stoves [other than
kerosene stoves and kerosene stove and LPG
wood burning stoves stoves], ranges, grates,
of iron or steel cookers (including
those with subsidiary
boilers for central
heating), barbecues,
braziers, gas-rings, plate
warmers and similar
non-electric domestic
appliances, and parts
thereof, of iron or steel
7322 101 Radiators for central

heating, not electrically
heated, and parts thereof,
of iron or steel; air heaters
and hot air distributors
(including distributors
which can also distribute
fresh or conditioned air),
not electrically heated,
incorporating a motor-
driven fan or blower, and
parts thereof, of iron or
steel
7323 184 Table, kitchen or other 236 Iron or steel wool; pot
household articles of scourers and scouring
iron & steel; Utensils or polishing pads,
gloves and the like, of
iron or steel
7324 102 Sanitary ware and parts

thereof of iron and
steel
7325 237 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
Other articles of iron and steel, forged or
7326 180 Mathematical boxes, 238 stamped, but not further worked; such
geometry boxes and as Grinding balls and similar articles for
mills, articles for automobiles and Earth
colour boxes, pencil moving implements, articles of iron or
sharpeners 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
7401 239 Copper mattes; cement

copper (precipitated
copper)
7402 240 Unrefined copper;

copper anodes for
electrolytic refining
7403 241 Refined copper and

copper alloys,
unwrought
7404 242 Copper waste and scrap
7405 243 Master alloys of copper
7406 244 Copper powders and

flakes
7407 245 Copper bars, rods and

profiles
7408 246 Copper wire
7409 247 Copper plates, sheets

and strip, of a thickness
exceeding 0.12.5 mm
7410 248 Copper foils
7411 249 Copper tubes and pipes
7412 250 Copper tube or pipe

couplings, elbows,
sleeves)
7413 251 Stranded wires and
cables
7415 252 Nails, tacks, drawing

pins, staples (other
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
7418 185 Table, kitchen or other 103 All goods other than
household articles of utensils i.e. sanitary
copper; Utensils ware and parts thereof
of copper
7419 104 Other articles of copper

[including chain and
parts thereof under
7419 10 and other
articles under 7419 99]
but not including metal
castings under 7419 91
00
7419 91 253 Metal castings

00
7501 254 Nickel mattes, nickel
oxide sinters and other
intermediate products
of nickel metallurgy
7502 255 Unwrought nickel
7503 256 Nickel waste and scrap
7504 257 Nickel powders and

flakes
7505 258 Nickel bars, rods,
profiles and wire
7506 259 Nickel plates, sheets,
strip and foil
7507 260 Nickel tubes, pipes and
tube or pipe fittings (for
example, couplings,
elbows, sleeves)
7508 261 Other articles of nickel
7601 262 Aluminium alloys; such

as Ingots, Billets, Wire-
bars, Wire-rods
7602 263 Aluminium waste and

scrap
7603 264 Aluminium powders
and flakes
7604 265 Aluminium bars, rods
and profiles
7605 266 Aluminium wire
7606 267 Aluminium plates,
sheets and strip, of a
thickness exceeding 0.2
mm
7607 268 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
7608 269 Aluminium tubes and

pipes
7609 270 Aluminium tube or pipe

couplings, elbows,
sleeves)
7610 271 Aluminium structures (excluding
prefabricated buildings of heading
[Except 94.06 and doors, windows and
7610 10 their frames and thresholds for
00] doors 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
7610 10 105 Doors, windows and

00 their frames and
thresholds for doors
7611 272 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
7612 273 Aluminium casks,

drums, cans, boxes, etc
7613 274 Aluminium containers

for compressed or
liquefied gas
7614 275 Stranded wires and

cables
7615 186 Table, kitchen or other 106 All goods other than
household articles of utensils i.e. sanitary
aluminium; Utensils ware and parts thereof
7616 276 Other articles of

aluminium
7801 277 Unwrought lead

7802 278 Lead waste and scrap
7804 279 Lead plates, sheets,

strip and foil; lead
powders and flakes
7806 280 Other articles of lead

(including sanitary
fixtures and Indian lead
seals)
7901 281 Unwrought zinc
7902 282 Zinc waste and scrap
7903 283 Zinc dust, powders and

flakes
7904 284 Zinc bars, rods, profiles

and wire
7905 285 Zinc plates, sheets, strip

and foil
7907 286 Other articles of zinc

including sanitary
fixtures
8001 287 Unwrought tin
8002 288 Tin waste and scrap
8003 289 Tin bars, rods, profiles

and wire
8007 290 Other articles of tin
8101 to 291 Other base metals, namely,

Tungsten, Molybdenum,
8112 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
8113 292 Cermets and articles
thereof, including
waste and scrap
8201 137 Agricultural implements

manually operated or
animal driven i.e. Hand
tools, such as spades,
shovels, mattocks, picks,
hoes, forks and rakes;
axes, bill hooks and
similar hewing tools;
secateurs and pruners of
any kind; scythes, sickles,
hay knives, hedge shears,
timber wedges and other
tools of a kind used in
agriculture, horticulture
or forestry.
8202 293 Hand saws; blades for

saws of all kinds
(including slitting,
slotting or toothless
saw blades)
8203 294 Files, rasps, pliers

(including cutting
pliers), pincers,
tweezers, metal cutting
shears, pipe-cutters,
bolt croppers,
perforating punches
and similar hand tools
8204 295 Hand-operated

spanners and wrenches
(including torque meter
wrenches but not
including tap
wrenches);
interchangeable
spanner sockets, with
or without handles
8205 296 Hand tools (including
glaziers' diamonds), not
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
8206 297 Tools of two or more of

the headings 8202 to
8205, put up in sets for
retail sale
8207 298 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
8208 299 Knives and cutting

blades, for machines or
for mechanical
appliances
8209 200 Plates, sticks, tips and

the like for tools,
unmounted, of cermets
8210 00 301 Hand-operated
00 mechanical appliances,
weighing 10 kg or less,
used in the
preparation,
conditioning or serving
of food or drink
8211 187 Knives with cutting

blades, serrated or not
(including pruning
knives), other than
knives of heading
8208, and blades
therefor
8212 107 Razors and razor blades

(including razor blade
blanks in strips)
8213 00 302 Scissors, tailors' shears

00 and similar shears, and
blades therefor
8214 188 Paper knives, Pencil 108 Other articles of cutlery

sharpeners and blades (for example, hair
therefor clippers, butchers' or
kitchen cleavers,
choppers and mincing
knives,); manicure or
pedicure sets and
instruments (including
nail files) [other than
paper knives, pencil
sharpeners and blades
thereof]
8215 189 Spoons, forks, ladles,

skimmers, cake-
servers, fish-knives,
butterknives, sugar
tongs and similar
kitchen or tableware
8301 303 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
8302 109 Base metal mountings, fittings

and similar articles suitable
for furniture, doors,
staircases, windows, blinds,
coachwork, saddlery, trunks,
chests, caskets or the like;
base metal hat-racks, hat-
pegs, brackets and similar
fixtures; castors with
mountings of base metal;
automatic door closers of base
metal
8303 110 Armoured or reinforced

safes, strong-boxes and
doors and safe deposit
lockers for strong-
rooms, cash or deed
boxes and the like, of
base metal
8304 111 Filing cabinets, card-

index cabinets, paper
trays, paper rests, pen
trays, office-stamp
stands and similar office
or desk equipment, of
base metal, other than
office furniture of
heading 9403
8305 112 Fittings for loose-leaf
binders or files, letter
clips, letter corners,
paper clips, indexing
tags and similar office
articles, of base metal;
staples in strips (for
example, for offices,
upholstery, packaging),
of base metal
8306 304 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
8307 305 Flexible tubing of base

metal, with or without
fittings
8308 306 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
8309 307 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
8310 113 Sign-plates, name-

plates, address-plates
and similar plates,
numbers, letters and
other symbols, of base
metal, excluding those
of heading 9405
8311 308 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
84 230 Pawan Chakki that is

Air Based Atta Chakki
234 Following renewable energy

devices & parts for their
manufacture
a) Bio-gas plant
(b) Solar power based
devices (c)
Solar power generating
system
(d) Wind mills, Wind
Operated Electricity
Generator (WOEG) (e)
Waste to energy plants /
devices (fSolar
lantern / solar lamp
(g) Ocean waves/tidal waves
energy devices/plants
8401 190 Fuel elements 309 Nuclear reactors;
(cartridges), non- machinery and
irradiated, for nuclear apparatus for isotopes
reactors separation
8402 310 Steam or other vapour

generating boilers
(other than central
heating hot water
boilers capable also of
producing low pressure
steam); superheated
water boilers
8403 311 Central heating boilers

other than those of
heading 8402
8404 312 Auxiliary plant for use

with boilers of heading
8402 or 8403 (for
example, economisers,
super-heaters, soot
removers, gas
recoverers); condensers
for steam or other
vapour power units
8405 313 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
8406 314 Steam turbines and

other vapour turbines
8407 114 Spark-ignition

reciprocating or rotary
internal combustion
piston engine
8408 191 Fixed Speed Diesel 115 Compression-ignition
Engines of power not internal combustion
exceeding 15HP piston engines (diesel
or semi-diesel engines)
8409 116 Parts suitable for use

solely or principally
with the engines of
8410 315 Hydraulic turbines,

water wheels, and
regulators therefor
8411 316 Turbo-jets, turbo-

propellers and other
gas turbines - turbo-jets
8412 317 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]
8413 231 Hand pumps and parts 192 Power driven pumps 117 Pumps for dispensing fuel or
thereof primarily designed for lubricants of the type used in
filling stations or garages
handling water, [8413 11], Fuel, lubricating or
namely,centrifugal cooling medium pumps for
pumps (horizontal and internal combustion piston
vertical), deep tube- engines [8413 30], concrete
well turbine pumps, pumps [8413 40 00], other
rotary positive displacement
submersible pumps, pumps [8413 60], [other than
axial flow and mixed hand pumps falling under
flow vertical pumps tariff item 8413 11 10]
8413 91 231 Hand pumps and parts

thereof
8414 118 Air or vacuum pumps,
air or other gas
compressors and fans;
ventilating or recycling
hoods incorporating a
fan, whether or not
fitted with filters
8414 20 193 Bicycle pumps

10
8414 20 194 Other hand pumps
20
8414 90 195 Parts of air or vacuum
12 pumps and
compressors of bicycle
pumps
8415 119 Air-conditioning

machines, comprising a
motor-driven fan and
elements for changing
the temperature and
humidity, including
those machines in
which the humidity
cannot be separately
regulated
8416 318 Furnace burners for

liquid fuel, for
pulverised solid fuel or
for gas; mechanical
stokers, including their
mechanical grates,
mechanical ash
dischargers and similar
appliances
8417 319 Industrial or laboratory

furnaces and ovens,
including incinerators,
non-electric
8418 120 Refrigerators, freezers
and other refrigerating
or freezing equipment,
electric or other; heat
pumps other than air
conditioning machines
of heading 8415
8419 121 Storage water heaters, non-

electric [8419 19] (other than
solar water heater and
system), Pressure vessels,
reactors, columns or towers or
chemical storage tanks [8419
89 10], Glass lined equipment
[8419 89 20], Auto claves
other than for cooking or
heating food, not
elsewherespecified or
included [8419 89 30], Cooling
towers and similar plants for
direct cooling (without a
separating wall) by means of
recirculated water [8419 89
40], Plant growth chambers
and rooms and tissue culture
chambers and rooms having
temperature, humidity or light
control [8419 89 60],
Apparatus for rapid heating of
semiconductor devices ,
apparatus for chemical or
physical vapour deposition on
semiconductor wafers;
apparatus for chemical vapour
deposition on LCD substratus
[8419 89 70]; parts [8419 90]
8419 19 232 Solar water heater

and system
8419 20 320 Medical, surgical or
laboratory sterilisers
8420 321 Calendering or other

rolling machines, other
than for metals or glass,
and cylinders therefor
8421 322 Centrifuges, including
centrifugal dryers;
filtering or purifying
machinery and
apparatus, for liquids or
gases
8422 122 Dish washing machines,

household [8422 11 00]
and other [8422 19 00]
8422 20 323 Machinery for cleaning or

00, 8422 drying bottles or other
containers; machinery for
30 00, filling, closing, sealing or
8422 40 labelling bottles, cans, boxes,
00, 8522 bags or other containers;
90 [other machinery for capsuling
than bottles, jars, tubes and similar
containers; other packing or
8422 11 wrapping machinery
00, 8422 (including heat-shrink
19 00] wrapping machinery);
machinery for aerating
beverages [other than dish
washing machines]
8423 324 Weighing machinery 123 Electric or electronic

(excluding balances of a weighing machinery
sensitivity of 5 (excluding balances of a
centigrams or better), sensitivity of 5
including weight centigrams or better),
operated counting or including weight
checking machines; operated counting or
weighing machine checking machines;
weights of all kinds weighing machine
[other than electric or weights of all kinds
electronic weighing
machinery]
8424 325 Mechanical appliances 124 Fire extinguishers
(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]
8425 326 Pulley tackle and hoists

other than skip hoists;
winches and capstans;
jacks
8426 327 Ship’s derricks; cranes
including cable cranes;
mobile lifting frames,
straddle carriers and
works trucks fitted with
a crane
8427 125 Fork-lift trucks; other

works trucks fitted with
lifting or handling
equipment
8428 126 Other lifting, handling,

loading or unloading
machinery (for
example, lifts,
escalators, conveyors,
teleferics)
8429 127 Self-propelled

bulldozers, angledozers,
graders, levellers,
scrapers, mechanical
shovels, excavators,
shovel loaders, tamping
machines and road
rollers
8430 128 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

with the machinery of
8432 196 Agricultural,

horticultural or
forestry machinery for
soil preparation or
cultivation; lawn or
sports-ground rollers
8433 197 Harvesting or

threshing machinery,
including straw or
fodder balers; grass or
hay mowers; machines
for cleaning, sorting or
grading eggs, fruit or
other agricultural
produce, other than
machinery of heading
8437
8434 198 Milking machines and

dairy machinery
8435 329 Presses, crushers and

similar machinery used
in the manufacture of
wine, cider, fruit juices
or similar beverages
8436 199 Other agricultural,
horticultural, forestry,
poultry-keeping or
beekeeping
machinery, including
germination plant
or thermal equipment;
poultry incubators and
brooders
8437 233 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
8438 330 Machinery, not

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
8439 331 Machinery for making

pulp of fibrous
cellulosic material or
for making or finishing
paper or paperboard
8440 332 Book-binding

machinery, including
book-sewing machines
8441 333 Other machinery for
making up paper pulp,
paper or paperboard,
including cutting
machines of all kinds
8442 334 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)
Printing machinery used for printing by Printers which perform two or

8443 335 means of plates, cylinders and other
129
more of the functions of printing,
printing components of heading 84.42;
copying or facsimile transmission,
Printers [other thanmachines which
perform two or more of the functions of capable of connecting to an
printing, copying or facsimile automatic data processing
transmission] capable of connecting to machine or to a network printers;
an automatic data processing machine or copying machines, facsimile
to a network printers [other than
machines; ink cartridges with or
copying machines, facsimile machines];
parts and accessories thereof [other than without print head assembly and
ink cartridges with or without print head ink spray nozzle
assembly and ink spray nozzle]
8444 336 Machines for extruding,

drawing, texturing or
cutting man-made
textile materials
8445 138 Amber charkha 337 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
8446 139 Handloom [weaving 338 Weaving machines
machinery] (looms)
8447 339 Knitting machines,

stitch-bonding
machines and machines
for making gimped
yarn, tulle, lace,
embroidery, trimmings,
braid or net and
machines for tufting
Auxiliary machinery for use with

8448 340 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)
8449 341 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
8450 130 Household or laundry-

type washing machines,
including machines
which both wash and
dry
8451 342 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
8452 200 Sewing machines

8453 343 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
8454 344 Converters, ladles,

ingot moulds and
casting machines, of a
kind used in metallurgy
or in metal foundries
8455 345 Metal-rolling mills and

rolls therefor
8456 356 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
8457 357 Machining centres, unit

construction machines
(single station) and
multi-station transfer
machines, for working
metal
8458 348 Lathes (including
turning centres) for
removing metal
8459 349 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

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

planing, shaping,
slotting, broaching,
gear cutting, gear
grinding or gear
finishing, sawing,
cutting-off and other
machinetools working
by removing metal or
cermets, not elsewhere
8462 352 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
8463 353 Other machine-tools for
working metal, or
cermets, without
removing material

working stone,
ceramics, concrete,
asbestos-cement or like
mineral materials or for
cold working glass
8465 355 Machine-tools

(including machines for
nailing, stapling,
glueing or otherwise
assembling) for working
wood, cork, bone, hard
rubber, hard plastics or
similar hard materials
8466 356 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
8467 357 Tools for working in the

hand, pneumatic,
hydraulic or with
selfcontained electric
or non-electric motor
8468 358 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
8470 359 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
8471 360 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,
or included
8472 361 Perforating or stapling 131 Other office machines (for

machines (staplers), example, hectograph or
pencil sharpening stencil duplicating
machines 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]
(other than covers,
carrying cases and the
like) suitable for use
with machines of
8474 363 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
8475 364 Machines for

assembling electric or
electronic lamps, tubes
or valves or flashbulbs,
in glass envelopes;
machines for
manufacturing or hot
working glass or
glassware
8476 132 Automatic goods-

vending machines (for
example, postage
stamps, cigarette, food
or beverage machines),
including money
changing machines
8477 365 Machinery for working

rubber or plastics or for
the manufacture of
products from these
materials, not specified
or included elsewhere
in this Chapter
8478 133 Machinery for
preparing or making up
tobacco, not specified
in this chapter
8479 201 Composting Machines 366 Machines and 134 Passenger boarding
mechanical appliances bridges of a kind used
having individual in airports [8479 71 00]
functions, not specified and other [8479 79 00]
in this Chapter [other
than Passenger
boarding bridges of a
kind used in airports
(8479 71 00) and other
(8479 79 00)]
8480 367 Moulding boxes for

metal foundry; mould
bases; moulding
patterns; moulds for
metal (other than ingot
moulds), metal
carbides, glass, mineral
materials, rubber or
plastics
8481 368 Taps, cocks, valves and

similar appliances for
pipes, boiler shells,
tanks, vats or the like,
including pressure-
reducing valves and
thermostatically
controlled valves
8482 369 Ball bearing, Roller

Bearings
8483 135 Transmission shafts (including

cam shafts and crank shafts)
and cranks;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)
8484 136 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
8486 370 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
8487 371 Machinery parts, not

containing electrical
connectors, insulators,
coils, contacts or other
electrical features not
elsewhere in this
chapter
85 234 Following renewable energy 203 Parts for manufacture

devices & parts for their
manufacture of Telephones for
(a) Bio-gas plant cellular networks or
(b) Solar power based devices for other wireless
(c) Solar power generating
system networks
(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
8501 372 Electric motors and
generators (excluding
generating sets)
8502 373 Electric generating sets

and rotary converters

with the machines of
8504 375 Transformers Industrial 137 Static converters (for

Electronics; Electrical example, rectifiers) and
Transformer; Static inductors [other than
Convertors (UPS) Transformers Industrial
Electronics; Electrical
Transformer; Static
Convertors (UPS)]
8505 376 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
8506 138 Primary cells and

primary batteries
8507 139 Electric accumulators,

including separators
therefor, whether or
not rectangular
(including square)
8508 140 Vacuum cleaners
8509 141 Electro-mechanical

domestic appliances,
with self-contained
electric motor, other
than vacuum cleaners
of heading 8508
8510 142 Shavers, hair clippers
and hair-removing
appliances, with
selfcontained electric
motor
8511 143 Electrical ignition or starting

equipment of a kind used for
sparkignition 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
8512 144 Electrical lighting or

signalling equipment
(excluding articles of
heading 8539),
windscreen wipers,
defrosters and
demisters, of a kind
used for cycles or motor
vehicles
8513 145 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
8514 377 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
8515 378 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
8516 146 Electric instantaneous or

storage water heaters and
immersion heaters; electric
space heating apparatus and
soil heating apparatus;
electrothermic hair-dressing
apparatus (for example, hair
dryers, hair curlers, curling
tong heaters) and hand
dryers; electric smoothing
irons; other electro-thermic
appliances of a kind used for
domestic purposes; electric
heating resistors, other than
8517 202 Telephones for 379 Telephone sets; other 147 ISDN System [8517 69
cellular networks or apparatus for the 10], ISDN Terminal
for other wireless transmission or reception Adaptor [8517 69 20], X
networks of voice, images or other 25 Pads [8517 69 40]
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
8518 380 Microphones and stands 148 Single loudspeakers,
therefor; loudspeakers, mounted in their
whether or not mounted enclosures [8518 21
in their enclosures [other 00], Audiofrequency
than single loudspeakers, electric amplifiers [8518
mounted in their
40 00], Electric sound
enclosures]; headphones
amplifier sets [8518 50
and earphones, whether
or not combined with a 00], Parts [8518 90 00]
microphone, and sets
consisting of a
microphone and one or
more loudspeakers;
8519 149 Sound recording or

reproducing apparatus
8521 381 Video recording or

reproducing apparatus,
whether or not
incorporating a video
tuner

suitable for use solely
or principally with
theapparatus of
headings 8519 or 8521
8523 382 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
8525 383 Closed-circuit television 151 Transmission apparatus
(CCTV) 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]
8525 60 204 Two-way radio

(Walkie talkie) used
by defence, police and
paramilitary forces etc
8526 152 Radar apparatus, radio

navigational aid
apparatus and radio
remote control
apparatus
8527 153 Reception apparatus for

radio-broadcasting,
whether or not
combined, in the same
housing, with sound
recording or
or a clock
8528 384 Computer monitors not 154 Monitors and projectors, not
exceeding 17 inches, incorporating television
reception apparatus;
Set top Box for reception apparatus for
Television (TV) television, whether or not
incorporating radio-broadcast
receiver or sound or video
recording or reproducing
apparatus [other than
computer monitors not
exceeding 17 inches]

with the apparatus of
8530 156 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)
8531 157 Electric sound or visual

signalling apparatus (for
example, bells, sirens,
indicator panels,
burglar or fire alarms),
other than those of
8532 385 Electrical capacitors,

fixed, variable or
adjustable (pre-set)
8533 386 Electrical resistors

(including rheostats
and potentiometers),
other than heating
resistors
8534 00 387 Printed Circuits

00
8535 388 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
8536 158 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
8537 159 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

with the apparatus of
heading 8535, 8536 or
8537
8539 205 LED lamps 390 Electrical Filaments or 160 Sealed beam lamp units
discharge lamps and ultra-violet or infra-
red lamps; arc lamps
[other than Electric
filament or discharge
lamps and LED lamps]
8540 391 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)
8541 392 Diodes, transistors and

similar semi-conductor
devices; photosensitive
semi-conductor
devices; light-emitting
diodes (LED); mounted
piezo-electric crystals
8542 393 Electronic integrated

circuits
8543 394 Electrical machines and
apparatus, having
individual functions,
not specified or
included elsewhere in
this Chapter
8544 395 Winding Wires; Coaxial 161 Insulated (including

cables; Optical Fiber enamelled or anodised)
wire, cable and other
insulated electric
conductors, whether or
not fitted with
connectors [other than
Winding Wires; Coaxial
cables; Optical Fiber]
8545 396 Carbon electrodes 162 Brushes [8545 20 00]

and goods under 8545
(including arc lamp
carbon and battery
carbon)
8546 397 Electrical insulators of

any material
8547 163 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
insulators of heading 8546;
electrical conduit tubing and
joints therefor, of base metal
lined with insulating material
8548 398 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
elsewhere in this
Chapter
8601 235 Rail locomotives

powered from an
external source of
electricity or by
electric accumulators
8602 236 Other rail

locomotives;
locomotive tenders;
such as Diesel-electric
locomotives, Steam
locomotives and
tenders thereof
8603 237 Self-propelled railway

or tramway coaches,
vans and trucks, other
8604
maintenance or
service vehicles,
whether or not self-
propelled (for
example, workshops,
cranes, ballast
tampers, trackliners,
testing coaches and
track inspection
vehicles)

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)

goods vans and
wagons, not self-
propelled
8607 241 Parts of railway or

tramway locomotives
or rolling-stock; such
as
Bogies, bissel-bogies,
axles and wheels, and
parts thereof

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
8609 399 Containers (including
containers for the
transport of fluids)
specially designed and
equipped for carriage
by one or more modes
of transport [including
refrigerated containers]
87 206 Electrically operated

vehicles, including
two and three
wheeled electric
motor vehicles
8701 207 Tractors (except road

tractors for semi-
trailers of engine
capacity more than
1800 cc)
8702 164 Motor vehicles for the

transport of ten or more
persons, including the
driver
8703 400 Cars for physically 165 Motor cars and other
handicapped persons, subject motor vehicles
to the following conditions: a)
an officer not below the rank
principally designed for
of Deputy Secretary to the the transport of persons
Government of India in the (other than those of
Department of Heavy heading 8702),
Industries certifies that the including station
said goods are capable of
being used by the physically
wagons and racing cars
handicapped persons; and b) [other than Cars for
the buyer of the car gives an physically handicapped
affidavit that he shall not persons]
dispose of the car for a period
of five years after its purchase
8704 401 Refrigerated motor 166 Motor vehicles for the

vehicles transport of goods
[other than
Refrigerated motor
vehicles]
8705 167 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)
8706 168 Chassis fitted with

engines, for the motor
vehicles of headings
8701 to 8705
8707 169 Bodies (including cabs),

for the motor vehicles
of headings 8701 to
8705
8708 402 Following parts of 170 Parts and accessories of

tractors namely: the motor vehicles of
a. Rear Tractor wheel headings 8701 to 8705
rim, b. tractor centre [other than specified
housing, c. tractor parts of tractors]
housing transmission,
d. tractor support front
axle
8709 171 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
8710 172 Tanks and other
armoured fighting
vehicles, motorised,
whether or not fitted
with weapons, and
parts of such vehicles
8711 173 Motorcycles (including

mopeds) and cycles
fitted with an auxiliary
motor, with or without
side-cars; side-cars
8712 208 Bicycles and other

cycles (including
delivery tricycles), not
motorised
8713 243 Carriages for disabled

persons, whether or
not motorised or
otherwise
mechanically
propelled
8714 209 Parts and accessories 174 Parts and accessories of

of bicycles and other vehicles of headings
cycles (including 8711 and 8713
delivery tricycles), not
motorised, of 8712
8715 403 Baby carriages and

parts thereof
8716 175 Trailers and semi-
trailers; other vehicles,
not mechanically
propelled; 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]
8716 20 210 Self-loading or self-
00 unloading trailers for
agricultural purposes
8716 80 211 Hand propelled

vehicles (e.g. hand
carts, rickshaws and
the like); animal
drawn vehicles
8801 404 Balloons and dirigibles,

gliders and other non-
powered aircraft
8802 244 Other aircraft (for 176 Aircrafts for personal

example, helicopters, use
aeroplanes), other
than those for
personal use
8802 60 140 Spacecraft (including

00 satellites) and
suborbital and
spacecraft launch
vehicles
8803 141 Parts of goods of 245 Parts of goods of

heading 8801 heading 8802
8804 405 Parachutes (including

dirigible parachutes
and paragliders) and
rotochutes; parts
thereof and accessories
thereto and parts
thereof
8805 406 Aircraft launching gear,

deck arrestor or similar
gear; ground flying
trainers and parts
thereof
8901 246 Cruise ships, excursion
boats, ferry-boats,
cargo ships, barges
and similar vessels for
the transport of
persons or goods
8902 247 Fishing vessels;

factory ships and
other vessels for
processing or
preserving fishery
products
8903 177 Yachts and other

vessels for pleasure or
sports; rowing boats
and canoes
8904 248 Tugs and pusher craft
8905 249 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
8906 250 Other vessels,

including warships
and lifeboats other
than rowing boats
8907 251 Other floating
structures (for
example, rafts, tanks,
coffer-dams, landing-
stages, buoys and
beacons)
8908 00 407 Vessels and other

00 floating structures for
breaking up
90 253 Coronary stents and
coronary stent
systems for use with
cardiac catheters
90 or any 254 Artificial kidney 212 Blood glucose

other monitoring system
Chapter (Glucometer) and test
strips
213 Patent Ductus

Arteriousus / Atrial
Septal Defect
occlusion device
90 or 84 255 Disposable sterilized

dialyzer or micro
barrier of artificial
kidney
90 or any 256 Parts of the following

other goods, namely:-
Chapter (i) Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
257 Assistive devices,

rehabilitation aids and
other goods for
disabled, specified in
List 3 appended to
this Schedule
9001 214 Contact lenses; 408 Optical fibres and

Spectacle lenses 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
9002 215 Intraocular lens 409 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]
9003 410 Frames and mountings

for spectacles, goggles
or the like, and
partsthereof
9004 216 Spectacles, corrective 411 Spectacles [other than 178 Goggles
corrective]; goggles and
the like, corrective,
protective or other
9005 179 Binoculars, monoculars,

other optical
telescopes, and
mountings therefor;
other astronomical
instruments and
mountings therefor, but
not including
instruments for radio-
astronomy
9006 180 Photographic (other

than cinematographic)
cameras; photographic
flashlight apparatus and
flashbulbs other than
discharge lamps of
heading 8539
9007 181 Cinematographic
cameras and projectors,
whether or not
incorporating
sound recording or
9008 182 Image projectors, other

than cinematographic;
photographic (other
than cinematographic)
enlargers and reducers
9010 183 Apparatus and

equipment for
photographic (including
cinematographic)
laboratories, not
elsewhere in this
Chapter; negatoscopes;
projection screens
9011 184 Compound optical

microscopes, including
those for
photomicrography
cinephotomicrography
or microprojection
9012 185 Microscopes other than

optical microscopes;
diffraction apparatus
9013 186 Microscopes other than

optical microscopes;
diffraction apparatus
9014 187 Direction finding

compasses; other
navigational
instruments and
appliances
9015 188 Surveying (including
photogrammetrical
surveying),
hydrographic,
oceanographic,
hydrological,
meteorological or
geophysical
instruments and
appliances, excluding
compasses;
rangefinders
9016 412 Balances of a sensitivity 189 Electric or electronic

of 5 cg or better, with balances of a sensitivity
or without weights of 5 cg or better, with
[other than electric or or without weights
electronic balances]
9017 413 Instruments for

measuring length, for
use in the hand (for
example, measuring
rods and tapes,
micrometers, callipers),
not specified or
the chapter
9017 20 217 Drawing and marking

out instruments;
Mathematical
calculating
instruments;
pantographs; Other
drawing or marking
out instruments
9018 218 Instruments and

appliances used in
medical, surgical,
dental or veterinary
sciences, including
scintigraphic
apparatus, other
electro-medical
apparatus and sight-
testing instruments
9019 219 Mechano-therapy
appliances; massage
apparatus;
psychological aptitude-
testing apparatus;
ozone therapy, oxygen
therapy, aerosol
therapy, artificial
respiration or other
therapeutic
respiration apparatus
9020 220 Other breathing

appliances and gas
masks, excluding
protective masks
having neither
mechanical parts nor
replaceable filters
9021 142 Hearing aids 221 Orthopaedic

appliances, including
crutches, surgical belts
and trusses; splints
and other fracture
appliances; artificial
parts of the body
9022 222 Apparatus based on the 190 Apparatus based on the

use of X-rays or of alpha, use of X-rays or of alpha,
beta or gamma beta or gamma radiations,
radiations, for medical, for \ including radiography
surgical, dental or or radiotherapy apparatus,
veterinary uses, including X-ray tubes and other X-
radiography or ray generators, high
radiotherapy apparatus, tension generators,
X-ray tubes and other X- control panels and desks,
ray generators, high screens, examinations or
tension generators, treatment tables, chairs
control panels and desks, and the light
screens, examinations or
treatment tables, chairs
and the light
9023 191 Instruments, apparatus
and models, designed
for demonstrational
purposes (for example,
in education or
exhibitions), unsuitable
for other uses
9024 414 Machines and

appliances for testing
the hardness, strength,
compressibility,
elasticity or other
mechanical properties
of materials (for
example, metals, wood,
textiles, paper, plastics)
9025 415 Hydrometers and

similar floating
instruments,
thermometers,
pyrometers,
barometers,
hygrometers and
psychrometers,
recording or not, and
any combination of
these instruments
9026 416 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
9027 417 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
9028 418 Gas, liquid or electricity

supply or production
meters, including
calibrating meters
therefor
9029 419 Revolution counters,

production counters,
taximeters,
mileometers,
pedometers and the
like; speed indicators
and tachometers, other
9014 or 9015;
stroboscopes
9030 420 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
9031 421 Measuring or checking

instruments, appliances
and machines, not
elsewhere in this
Chapter; profile
projectors
9032 422 Automatic regulating or
controlling instruments
and apparatus

(not specified or
this Chapter) for
machines, appliances,
instruments or
apparatus of Chapter 90
9101 192 Wrist-watches, pocket-

watches and other
watches, including
stopwatches, with case
of precious metal or of
metal clad with
precious metal
9102 193 Wrist-watches, pocket-

watches and other
watches, including stop
watches, other than
9103 424 Clocks with watch

movements, excluding
clocks of heading 9104
9104 194 Instrument panel clocks

and clocks of a similar
type for vehicles,
aircraft, spacecraft or
vessels
9105 425 Other clocks

9106 195 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)
9107 196 Time switches with

clock or watch
movement or with
synchronous motor
9108 197 Watch movements,

complete and
assembled
9109 426 Clock movements,

complete and
assembled
9110 429 Complete clock 198 Complete clock

movements, movements,
unassembled or partly unassembled or partly
assembled(movement assembled(movement
sets); incomplete clock sets); incomplete clock
movements, movements,
assembled; rough clock assembled; rough clock
movements movements
9111 199 Watch cases and parts

thereof
9112 428 Clock cases, and parts 200 Cases for other than
thereof clocks, and parts
thereof
9113 201 Watch straps, watch

bands and watch
bracelets, and parts
thereof
9114 427 Other clock parts 202 Other watch parts

92 143 Indigenous handmade
musical instruments
9201 203 Pianos, including

automatic pianos;
harpsi-chords and other
keyboard stringed
instruments
9202 204 Other string musical

instruments (for
example, guitars,
violins, harps)
9205 205 Wind musical

instruments (for
example, keyboard pipe
organs, accordions,
clarinets, trumpets,
bagpipes), other than
fairground organs and
mechanical street
organs
9206 00 206 Percussion musical

00 instruments (for
example, drums,
xylophones, cymbols,
castanets, maracas)
9207 207 Musical instruments,

the sound of which is
produced, or must be
amplified, electrically
(for example, organs,
guitars, accordions)
9208 208 Musical boxes,

fairground organs,
mechanical street
organs, mechanical
singing birds, musical
saws and other musical
instruments not falling
within any other
heading of this chapter;
decoy calls of all kinds;
whistles, call horns and
other mouth-blown
sound signalling
instruments
9209 209 Parts (for example,
mechanisms for musical
boxes) and accessories
(for example, cards,
discs and rolls for
mechanical
instruments) of musical
instruments;
metronomes, tuning
forks and pitch pipes of
all kinds
9301 430 Military weapons other

than revolvers, pistols
9302 210 Revolvers and pistols,

other than those of
9303 431 Other firearms and similar

devices which operate by the
firing of an explosive charge
(for example, sporting
shotguns and rifles,
muzzleloading 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)
9304 432 Other arms (for

example, spring, air or
gas guns and pistols,
truncheons), excluding
9305 433 Parts and accessories of

articles of headings
9301 to 9304
9306 434 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
9307 435 Swords, cut lasses,

bayonets, lances and
similar arms and parts
thereof and scabbards
and sheaths therefor
9401 211 Seats (other than those

of heading 9402),
whether or not
convertible into beds,
and parts thereof
9402 436 Medical, surgical, dental

or veterinary furniture (for
example, operating tables,
examination tables,
hospital beds with
mechanical fittings,
dentists' chairs); barbers'
chairs and similar chairs,
having rotating as well as
both reclining and
elevating movements;
parts of the foregoing
articles
9403 437 Bamboo furniture 212 Other furniture [other
than bamboo furniture]
and parts thereof
9404 223 Coir products [except 438 Coir mattresses, cotton 213 Mattress supports;
coir mattresses] pillows, mattress and articles of bedding and
quilts similar furnishing (for
example, mattresses,
quilts, eiderdowns,
cushions, pouffes and
pillows) fitted with
springs or stuffed or
internally fitted with
any material or of
cellular rubber or
plastics, whether or not
covered
224 Products wholly made

of quilted textile
materials
9405 225 Hurricane lanterns, 214 Lamps and lighting

Kerosene lamp / fittings including
pressure lantern, searchlights and
petromax, glass spotlights and parts
chimney, and parts thereof, not elsewhere
thereof specified or included;
illuminated signs,
226 LED lights or fixtures illuminated name-
including LED lamps plates and the like,
having a permanently
227 LED (light emitting fixed light source, and
diode) driver and parts thereof not
MCPCB (Metal Core elsewhere specified or
Printed Circuit Board) included
9405 50 258 Kerosene pressure 225 Hurricane lanterns,

31 lantern Kerosene lamp /
pressure lantern,
petromax, glass
chimney, and parts
thereof
9405 91 259 Parts of kerosene

00, 9405 pressure lanterns
92 00 or including gas mantles
9405 99
00
9406 439 Prefabricated buildings

9503 228 Toys like tricycles, 440 Electronic Toys like
scooters, pedal cars tricycles, scooters,
etc. (including parts pedal cars etc.
and accessories (including parts and
thereof) [other than accessories thereof)
electronic toys]
9504 229 Playing cards, chess 215 Video games consoles

board, carom board and Machines
and other board
games, like ludo, etc.
[other than Video
game consoles and
Machines]
9505 216 Festive, carnival or

other entertainment
articles, including
conjuring tricks and
novelty jokes
9506 230 Sports goods other 441 Swimming pools and 217 Articles and equipment
than articles and padding pools for general physical
equipments for exercise, gymnastics,
general physical athletics
exercise
9507 231 Fishing rods, fishing

hooks, and other line
fishing tackle; fish
landing nets, butterfly
nets and smilar nets;
decoy “birds” (other
9208) and similar
hunting or shooting
requisites
9508 218 Roundabouts, swings,

shooting galleries and
other fairground
amusements; [other
than travelling circuses
and travelling
menageries]
9601 219 Worked ivory, bone,
tortoise-shell, horn,
antlers, coral, mother-
of-pearl and other
animal carving material,
and articles of these
materials (including
articles obtained by
moulding)
9602 220 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
9603 10 260 Broomsticks

00
9603 144 Muddhas made of 443 Brushes (including brushes
[other sarkanda and phool constituting parts of
machines, appliances or
than bahari jhadoo vehicles), hand operated
9603 10 mechanical floor sweepers,
00] 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]
9604 00 444 Hand sieves and hand

00 riddles
9605 445 Travel sets for personal

toilet, sewing or shoe
or clothes cleaning
9606 21 442 Buttons, of plastics not
00, 9606 covered with the textile
22 00, material, of base
9606 29, metals, buttons of
9606 30 coconut shell, button
blanks
9607 446 Slide fasteners and

parts thereof
9608 232 Pens [other than 447 Fountain pens,

Fountain pens, stylograph pens and
stylograph pens] other pens
233 Pencils (including

propelling or sliding
pencils), crayons,
pastels, drawing
charcoals and tailor’s
chalk
9609 145 Slate pencils and chalk 233 Pencils (including
sticks propelling or sliding
pencils), crayons,
pastels, drawing
charcoals and tailor’s
chalk
9610 00 146 Slates 448 Boards, with writing or

00 drawing surface,
whether or not framed
9611 221 Date, sealing or

numbering stamps, and
the like (including
devices for printing or
embossing labels),
designed for operating
in the hand;
handoperated
composing sticks and
hand printing sets
incorporating such
composing sticks
9612 449 Typewriter or similar
ribbons, inked or
otherwise prepared for
giving impressions,
whether or not on
spools or in cartridges;
ink-pads,whether or
not inked, with or
without boxes
9613 222 Cigarette lighters and

other lighters, whether
or not mechanical or
electrical, and parts
thereof other than flints
and wicks
9614 223 Smoking pipes

(including pipe bowls)
and cigar or cigarette
holders, and parts
thereof
9615 234 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
9616 224 Scent sprays and similar

toilet sprays, and
mounts and heads
therefor; powder-puffs
and pads for the
application of cosmetics
or toilet preparations
9617 225 Vacuum flasks and

other vacuum vessels,
complete with cases;
parts thereof other than
glass inners
9618 226 Tailors' dummies and
other lay figures;
automata and other
animated displays, used
for shop window
dressing
9619 235 Sanitary towels (pads)

and tampons, napkins
and napkin liners for
babies and similar
articles, of any
material
9620 00 450 Monopods, bipods,

00 tripods and similar
articles
9701 236 Paintings, drawings

and pastels, executed
entirely by hand,
other than drawings of
heading 4906 and
other than hand-
painted or
handdecorated
manufactured articles;
collages and similar
decorative plaques
9702 237 Original engravings,

prints and lithographs
9703 238 Original sculptures

and statuary, in any
material
9704 261 Postage or revenue

stamps, stamp-
postmarks, first-day
covers, postal
stationery (stamped
paper), and the like,
used or unused, other
4907
9705 262 Numismatic coins 239 Collections and
collectors' pieces of
zoological,
botanical,mineralogica
l, anatomical,
historical,
archaeological,
paleontological,
ethnographic or
numismatic interest
[other than
numismatic coins]
9706 240 Antiques of an age

exceeding one
hundred years
9801 451 All items of machinery including

prime movers, instruments,
apparatus and appliances, control
gear and transmission equipment,
auxiliary equipment (including
those required for research and
development purposes, testing
and quality control), as well as all
components (whether finished or
not) or raw materials for the
manufacture of the aforesaid
items and their components,
required for the initial setting up
of a unit, or the substantial
expansion of an existing unit, of a
specified: (1) industrial plant, (2)
irrigation project, (3) power
project, (4) mining project, (5)
project for the exploration for oil
or other minerals, and (6) such
other projects as the Central
Government may, having regard
to the economic development of
the country notify in the Official
Gazette in this behalf; and spare
parts, other raw materials
(including semi-finished materials
of consumable stores) not
exceeding 10% of the value of the
goods specified above, provided
that such spare parts, raw
materials or consumable stores
are essential for the maintenance
of the plant or project mentioned
in (1) to (6) above.
9802 452 Laboratory chemicals
9803 147 Passenger baggage

9804 263 Drugs or medicines 241 Other Drugs and 227 All dutiable articles
including their salts medicines intended intended for personal
and esters and for personal use use
diagnostic test kits
specified at S.No.180
above and
Formulations
specified at S.No.181
above, intended for
personal use.
Any 148 Puja samagri namely,- (i) 252 Parts of goods of 453 Goods which are not
Rudraksha, rudraksha mala, tulsi
chapter kanthi mala, panchgavya headings 8901, 8902, specified in Schedule I,
(mixture of cowdung, desi ghee, 8904, 8905, 8906, II, IV, V or VI
milk and curd); 8907
(ii) Sacred thread (commonly
known as yagnopavit); (iii)
Wooden khadau; (iv)
Panchamrit, (v) Vibhuti sold by
religious institutions, (vi)
Unbranded honey [proposed GST
Nil] (vii) Wick for diya.
(viii) Roli (ix)
Kalava (Raksha sutra) (x)
Chandan tika
Supply of lottery by any person other Lottery run by State Governments Lottery authorized by State Governments
- 149 than State Government, Union Territory
242 Explanation 1.- For the purposes of this 228 Explanation 1.- For the purposes of this entry,
entry, value of supply of lottery under sub- value of supply of lottery under sub-section (5)
or Local authority subject to the
section (5) of section 15 of the Central of section 15 of the Central Goods and Services
condition that the supply of such lottery Tax Act, 2017 shall be deemed to be 100/128 of
Goods and Services Tax Act, 2017 shall be
has suffered appropriate central tax, deemed to be 100/112 of the face value of the face value of ticket or of the price as
State tax, Union territory tax or ticket or of the price as notified in the notified in the Official Gazette by the organising
integrated tax, as the case may be, Official Gazette by the organising State, State, whichever is higher. Explanation 2.- (1)
when supplied by State Government, whichever is higher. Explanation 2.- (1) “Lottery authorized by State Governments”
means a lottery which is authorized to be sold
Union Territory or local authority, as the “Lottery run by State Governments”
in State(s) other than the organising state also.
case may be, to the lottery distributor means a lottery not allowed to be sold in
(2) Organising state has the same meaning as
or selling agent appointed by the State any state other than the organising state.
assigned to it in clause (f) of sub-rule (1) of rule
(2) Organising state has the same meaning
Government, Union Territory or local 2 of the Lotteries (Regulation) Rules, 2010
as assigned to it in clause (f) of sub-rule (1)
authority, as the case may be. of rule 2 of the Lotteries (Regulation)
Rules, 2010.

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Available Formats

GST RATES

0101 1 Live asses, mules and

0102 2 Live bovine animals

0101210 1 Live horses

0104 4 Live sheep and goats

0105 5 Live poultry, that is to

0202 8 Meat of bovine 2 Meat of bovine

0203 9 Meat of swine, fresh, 3 Meat of swine, frozen

0204 10 Meat of sheep or 4 Meat of sheep or

0206 12 Edible offal of bovine 6 Edible offal of bovine

0207 13 Meat and edible offal, 7 Meat and edible offal,

0208 14 Other meat and edible 8 Other meat and edible

0209 15 Pig fat, free of lean 9 Pig fat, free of lean

3 18 Fish seeds, prawn /

0301 19 Live fish.

0302 20 Fish, fresh or chilled,

0303 1 Fish, frozen, excluding

0304 21 Fish fillets and other 2 Fish fillets and other

0305 3 Fish, dried, salted or

0308 24 Aquatic invertebrates 6 Aquatic invertebrates other than

0402 8 Milk and cream,

0402 91 1 Condensed milk

0403 26 Curd; Lassi; Butter milk 9 Cream, yogurt, kephir

0405 12 Butter and other fats

0406 27 Chena or paneer, other 11 Chena or paneer put 13 Cheese

0407 28 Birds' eggs, in shell,

0409 29 Natural honey, other 13 Natural honey, put up

0501 30 Human hair,

0502 15 Pigs', hogs' or boars'

0504 16 Guts, bladders and

0506 31 All goods i.e. Bones

0507 90 32 All goods i.e. Hoof

0508 19 Coral and similar

0510 20 Ambergris, castoreum,

0511 33 Semen including 21 Animal products not

7 7 Herb, bark, dry plant,

0701 35 Potatoes, fresh or

0703 37 Onions, shallots, garlic,

0705 39 Lettuce (Lactuca sativa)

0706 40 Carrots, turnips, salad

0712 44 Dried vegetables,

0713 45 Dried leguminous 25 Dried leguminous

0801 47 Coconuts, fresh or 27 Cashew nuts, whether 14 Brazil nuts, dried,

0803 50 Bananas, including

0804 51 Dates, figs, pineapples, 16 Dates, figs,

0805 52 Citrus fruit, such as

0806 53 Grapes, fresh 31 Grapes, dried, and

0807 54 Melons (including

0810 57 Other fruit such as

0811 32 Fruit and nuts,

0812 33 Fruit and nuts,

0813 17 Fruit, dried, other than

9 59 All goods of seed

0902 61 Unprocessed green 36 Tea, whether or not

0904 38 Pepper of the genus

0906 40 Cinnamon and

0907 41 Cloves (whole fruit,

0908 42 Nutmeg, mace and

0910 44 Ginger other than