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Goods and Service Tax Tariff for Goods

SchedulesS.No.Chapter/ Heading/ Sub-heading/ Tariff itemDescription of GoodsCGST Rate (%)SGST/UTGST Rate (%) IGST Rate (%)Compensation Cess
I10202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods [other than fresh or chilled] pre-packaged and labelled.2.52.55 
I20303, 0304,0305, 0306, 0307, 0308, 0309All goods [other than fresh or chilled] pre-packaged and labelled.2.52.55 
I3 [Omitted]    
I4 [Omitted]    
I5 [Omitted    
I6 [Omitted]    
I7401Ultra High Temperature (UHT) milk2.52.55 
I8402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]2.52.55 
I9403Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa2.52.55 
I9A403Curd, Lassi, Butter milk, pre-packaged and labelled2.52.55 
I10404Whey, 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 included2.52.55 
I11406Chena or paneer pre-packaged and labelled2.52.55 
I12408Birds' 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 matter2.52.55 
I13409Natural honey pre-packaged and labelled2.52.55 
I14410Insects and other edible products of animal origin, not elsewhere specified or included2.52.55 
I15502Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.2.52.55 
I16504All goods [other than fresh or chilled] pre-packaged and labelled.2.52.55 
I17505Skins 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 fe2.52.55 
I180507 [Except 050790]Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.2.52.55 
I19508Coral 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.2.52.55 
I20510Ambergris, 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.2.52.55 
I21511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.2.52.55 
I227Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower2.52.55 
I23 [Omitted]    
I24 [Omitted]    
I25713Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled.2.52.55 
I26714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets pre-packaged and labelled.2.52.55 
I27801Cashew nuts, whether or not shelled or peeled, desiccated coconuts2.52.55 
I28802Dried areca nuts, whether or not shelled or peeled2.52.55 
I290802, 0813Dried chestnuts (singhada), whether or not shelled or peeled2.52.55 
I29A802Walnuts, whether or not shelled2.52.55 
I308Dried makhana, whether or not shelled or peeled pre-packaged and labelled.2.52.55 
I30A804Mangoes sliced, dried2.52.55 
I31806Grapes, dried, and raisins2.52.55 
I32811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter2.52.55 
I33812Fruit 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 consumption2.52.55 
I33A [Omitted]    
I34814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions2.52.55 
I35901Coffee roasted, whether or not decaffeinated coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]2.52.55 
I36902Tea, whether or not flavoured [other than unprocessed green leaves of tea]2.52.55 
I37903Maté2.52.55 
I38904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta2.52.55 
I39905Vanilla2.52.55 
I40906Cinnamon and cinnamon-tree flowers2.52.55 
I41907Cloves (whole fruit, cloves and stems)2.52.55 
I42908Nutmeg, mace and cardamoms2.52.55 
I43909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]2.52.55 
I440910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices2.52.55 
I4510All goods i.e. cereals pre-packaged and labelled.2.52.55 
I461001Wheat and meslin pre-packaged and labelled.2.52.55 
I471002Rye pre-packaged and labelled.2.52.55 
I481003Barley pre-packaged and labelled.2.52.55 
I491004Oats pre-packaged and labelled.2.52.55 
I501005Maize (corn) pre-packaged and labelled.2.52.55 
I511006Rice pre-packaged and labelled.2.52.55 
I521007Grain sorghum pre-packaged and labelled.2.52.55 
I531008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi pre-packaged and labelled.2.52.55 
I541101Wheat or meslin flour pre-packaged and labelled.2.52.55 
I551102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. pre-packaged and labelled.2.52.55 
I561103Cereal groats, meal and pellets, including suji and dalia pre-packaged and labelled.2.52.55 
I571104Cereal 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]2.52.55 
I581105Meal, powder, Flour flakes, granules and pellets of potatoes pre-packaged and labelled.2.52.55 
I591106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split {0713}], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 pre-packaged and labelled.2.52.55 
I60 [Omitted]    
I61713Guar gum refined split2.52.55 
I621109 00 00Wheat gluten, whether or not dried2.52.55 
I6312All goods other than of seed quality2.52.55 
I641201Soya beans, whether or not broken other than of seed quality.2.52.55 
I651202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.2.52.55 
I661203Copra2.52.55 
I671204Linseed, whether or not broken other than of seed quality.2.52.55 
I681205Rape or colza seeds, whether or not broken other than of seed quality.2.52.55 
I691206Sunflower seeds, whether or not broken other than of seed quality2.52.55 
I701207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,2.52.55 
I711208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard2.52.55 
I71A1209Tamarind seeds meant for any use other than sowing2.52.55 
I721210 20 00Hop cones, ground, powdered or in the form of pellets; lupulin2.52.55 
I731211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered2.52.55 
I741212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used prim2.52.55 
I751301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]2.52.55 
I761301Compounded asafoetida commonly known as heeng2.52.55 
I76A13Tamarind Kernel powder2.52.55 
I771401Vegetable 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)2.52.55 
I781404 [other than 1404 90 10, 1404 90 40, 1404 90 50] [1404 90 60Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut2.52.55 
I78A1404 or 3305Mehendi paste in cones2.52.55 
I791507Soya-bean oil and its fractions, whether or not refined, but not chemically modified2.52.55 
I801508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.2.52.55 
I811509Olive oil and its fractions, whether or not refined, but not chemically modified.2.52.55 
I821510Other 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 15092.52.55 
I831511Palm oil and its fractions, whether or not refined, but not chemically modified.2.52.55 
I841512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55 
I851513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55 
I861514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55 
I871515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified2.52.55 
I881516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.2.52.55 
I891517Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 15162.52.55 
I901518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15162.52.55 
I911701Beet sugar, cane sugar2.52.55 
I91A1701 or 1702Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled2.52.55 
I921702 or 1704Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaj2.52.55 
I92A1703Molasses2.52.55 
I931801Cocoa beans whole or broken, raw or roasted2.52.55 
I941802Cocoa shells, husks, skins and other cocoa waste2.52.55 
I951803Cocoa paste whether or not de-fatted2.52.55 
I961901 20 00Mixes and doughs for the preparation of bread, pastry and other baker's wares2.52.55 
I96A1901Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled2.52.55 
I971902Seviyan (vermicelli)2.52.55 
I981903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)2.52.55 
I98A1904Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled2.52.55 
I991905Pizza bread2.52.55 
I99A1905 or 2106Khakhra, Plain chapatti or roti2.52.55 
I99B1905Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion2.52.55 
I1001905 40 00Rusks, toasted bread and similar toasted products2.52.55 
I100A2106Roasted Gram, idli/dosa batter, chutney powder2.52.55 
I1012106 90Sweetmeats2.52.55 
I101A2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled.2.52.55 
I1022201 90 10Ice and snow2.52.55 
I102A2207Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)2.52.55 
I1032301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves2.52.55 
I103A2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, incl2.52.55 
I103B2302Rice bran (other than de-oiled rice bran)2.52.55 
I1042303Residues 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 pellets2.52.55 
I1052304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil2.52.55 
I1062305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.2.52.55 
I1072306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake2.52.55 
I1082307Wine lees; argol2.52.55 
I108A2309Fish soluble paste2.52.55 
I1092401Tobacco leaves2.52.55 
I1102502Unroasted iron pyrites.2.52.55 
I1112503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur2.52.55 
I1122504Natural graphite.2.52.55 
I1132505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.2.52.55 
I1142506Quartz (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.2.52.55 
I1152507Kaolin and other kaolinic clays, whether or not calcined.2.52.55 
I1162508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.2.52.55 
I1172509Chalk.2.52.55 
I1182510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.2.52.55 
I1192511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.2.52.55 
I1202512Siliceous 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.2.52.55 
I1212513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.2.52.55 
I1222514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55 
I123[2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use2.52.55 
I123A2515 11 00Marble and travertine, crude or roughly trimmed2.52.55 
I1242516 [Except 2516 11 00, 2516 12 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55 
I1252516 11 00Granite crude or roughly trimmed2.52.55 
I1262517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or n2.52.55 
I1272518Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered2.52.55 
I1282519Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.2.52.55 
I1292520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.2.52.55 
I1302521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.2.52.55 
I1312522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.2.52.55 
I1322524Asbestos2.52.55 
I1332525Mica, including splitting; mica waste.2.52.55 
I1342526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.2.52.55 
I1352528Natural 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 (claculated on dry weight)2.52.55 
I1362529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.2.52.55 
I1372530Mineral substances not elsewhere specified or included.2.52.55 
I138 Omitted    
I139 Omitted    
I140 Omitted    
I141 Omitted    
I142 Omitted    
I143 Omitted    
I144 Omitted    
I145 Omitted    
I146 Omitted    
I147 Omitted    
I148 Omitted    
I1492611Tungsten ores and concentrates.2.52.55 
I1502612Uranium or thorium ores and concentrates.2.52.55 
I1512613Molybdenum ores and concentrates.2.52.55 
I1522614Titanium ores and concentrates.2.52.55 
I1532615Niobium, tantalum, vanadium or zirconium ores and concentrates.2.52.55 
I1542616Precious metal ores and concentrates.2.52.55 
I1552617Other ores and concentrates2.52.55 
I1562618Granulated slag (slag sand) from the manufacture of iron or steel2.52.55 
I156A2621Fly Ash2.52.55 
I156B2619Linz-Donawitz (LD) Slag2.52.55 
I15727Bio-gas2.52.55 
I1582701Coal; briquettes, ovoids and similar solid fuels manufactured from coal2.52.55 
I1592702Lignite, whether or not agglomerated, excluding jet2.52.55 
I1602703Peat (including peat litter), whether or not agglomerated2.52.55 
I1612704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon2.52.55 
I1622705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons2.52.55 
I163 Omitted    
I1642710(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii.Marine Fuel 0.5 (FO)2.52.55 
I1652711 12 00, 2711 13 00, 2711 19 10Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non- domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or2.52.55 
I165A2711 12 00 2711 13 00, 2711 19 10Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers2.52.55 
I16628Thorium oxalate2.52.55 
I16728Enriched KBF4 (enriched potassium fluroborate)2.52.55 
I16828Enriched elemental boron2.52.55 
I16928Nuclear fuel2.52.55 
I1702805 11Nuclear grade sodium2.52.55 
I170A2809Fertilizer grade phosphoric acid2.52.55 
I1712845Heavy water and other nuclear fuels2.52.55 
I1722853Compressed air2.52.55 
I17330Insulin2.52.55 
I1743002, 3006Animal or Human Blood Vaccines2.52.55 
I17530Diagnostic kits for detection of all types of hepatitis2.52.55 
I17630Desferrioxamine injection or deferiprone2.52.55 
I17730Cyclosporin2.52.55 
I17830Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name2.52.55 
I17930Oral re-hydration salts2.52.55 
I18030 or any ChapterDrugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule2.52.55 
I18130Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule2.52.55 
I181A30Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act2.52.55 
I181B3006Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes2.52.55 
I1823101All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled2.52.55 
I182A3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers2.52.55 
I182B3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers2.52.55 
I182C3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers2.52.55 
I182D3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than t2.52.55 
I18332Wattle extract, quebracho extract, chestnut extract2.52.55 
I1843202Enzymatic preparations for pre-tanning2.52.55 
I1853307 41 00Agarbatti, lobhan, dhoop batti, dhoop, sambraani2.52.55 
I1863402Sulphonated castor oil, fish oil or sperm oil2.52.55 
I186A3816Dolomite ramming mix2.52.55 
I186B386Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel2.52.55 
I187 Omitted    
I1884001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip2.52.55 
I188A4004 00 00Waste, parings or scrap of rubber (other than hard rubber)2.52.55 
I1894011 30 00New pneumatic tyres, of rubber of a kind used on aircraft2.52.55 
I1904011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws2.52.55 
I1914016Erasers2.52.55 
I191A4017Waste or scrap of hard rubber2.52.55 
I1924101Raw 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 split2.52.55 
I1934102Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split2.52.55 
I1944103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split2.52.55 
I1954104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared2.52.55 
I1964105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared2.52.55 
I1974106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared2.52.55 
I197A Omitted    
I197B Omitted    
I197C Omitted    
I197D Omitted    
I197E Omitted    
I1984401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms2.52.55 
I198A4501Natural cork, raw or simply prepared2.52.55 
I198AA4601, 4602Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork2.52.55 
I198B4707Recovered waste or scrap of paper or paperboard]2.52.55 
I1994801Newsprint, in rolls or sheets2.52.55 
I2004823Kites, Paper mache articles2.52.55 
I2014901Brochures, leaflets and similar printed matter, whether or not in single sheets2.52.55 
I2025004 to 5006Silk yarn2.52.55 
I2035007Woven fabrics of silk or of silk waste2.52.55 
I2045104Garneted stock of wool or of fine or coarse animal hair, shoddy wool2.52.55 
I2055105Wool and fine or coarse animal hair, carded or combed2.52.55 
I2065106 to 5110Yarn of wool or of animal hair2.52.55 
I2075111 to 5113Woven fabrics of wool or of animal hair2.52.55 
I2085201 to 5203Cotton and Cotton waste2.52.55 
I2095204Cotton sewing thread, whether or not put up for retail sale2.52.55 
I2105205 to 5207Cotton yarn [other than khadi yarn]2.52.55 
I2115208 to 5212Woven fabrics of cotton2.52.55 
I2125301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)2.52.55 
I2135302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)2.52.55 
I2145303All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)2.52.55 
I2155305 to 5308All goods other than coconut coir fibre including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir pith compost pre-packaged and labelled2.52.55 
I2165309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn2.52.55 
I2175407, 5408Woven fabrics of manmade textile materials2.52.55 
I2185512 to 5516Woven fabrics of manmade staple fibres2.52.55 
I218A5605 00 10Real zari thread (gold) and silver thread, combined with textile thread2.52.55 
I218AA56050020Imitation Zari thread or yarn known by any name in trade parlance2.52.55 
I218B5607Jute twine, coir cordage or ropes2.52.55 
I218C5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials2.52.55 
I218D5609Products of coir2.52.55 
I2195702, 5703, 5705Coir mats, matting, floor covering and handloom durries2.52.55 
I219A5801All goods2.52.55 
I219AA5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)2.52.55 
I219B5808Saree fall2.52.55 
I2205809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai2.52.55 
I22160Knitted or crocheted fabrics [All goods]2.52.55 
I22261 or 6501 or 6505Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece2.52.55 
I22362Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece2.52.55 
I22463 [other than 6305 32 00, 6309]Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece2.52.55 
I224A6309 or 6310Worn clothing and other worn articles; rags2.52.55 
I225 Omitted    
I225A6602 00 00Walking-sticks including seat sticks2.52.55 
I228A7001Cullet or other waste or scrap of glass2.52.55 
I2297018Glass beads.2.52.55 
I230 Omitted    
I230A8407 10 00, 8411Aircraft engines2.52.55 
I2318413, 8413 91Hand pumps and parts thereof2.52.55 
I232 Omitted    
I233 Omitted    
I234 Omitted    
I234A Omitted    
I234B8504Charger or charging station for Electrically operated vehicles2.52.55 
I234C Omitted    
I235 [Omitted]    
I236 [Omitted]    
I237 [Omitted]    
I238 [Omitted]    
I239 [Omitted]    
I240 [Omitted]    
I241 [Omitted]    
I242 [Omitted]    
I242A87Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation-- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or f2.52.55 
I2438713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled2.52.55 
I243A8714 20Parts and accessories of carriage for disabled persons]2.52.55 
I243B88 or Any other chapterScientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads2.52.55 
I2448802 or 8806Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use2.52.55 
I2458807Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)2.52.55 
I2468901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods2.52.55 
I2478902Fishing vessels; factory ships and other vessels for processing or preserving fishery products2.52.55 
I2488904Tugs and pusher craft2.52.55 
I2498905Light-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 platforms2.52.55 
I2508906Other vessels, including warships and lifeboats other than rowing boats2.52.55 
I2518907Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons)2.52.55 
I252Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 89072.52.55 
I25390Coronary stents and coronary stent systems for use with cardiac catheters2.52.55 
I25490 or any other ChapterArtificial kidney2.52.55 
I25590 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney2.52.55 
I255A9021Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; int2.52.55 
I25690 or any other ChapterParts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs2.52.55 
I25790 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule2.52.55 
I257A9404Cotton quilts of sale value not exceeding Rs. 1000 per piece2.52.55 
I257B9401 10 00Aircraft seats2.52.55 
I2589405Kerosene pressure lantern2.52.55 
I2599405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles2.52.55 
I259A9503Toy ballons made of natural rubber latex]2.52.55 
I259B9507Fishing hooks2.52.55 
I259C9601Worked corals other than articles of coral2.52.55 
I2609603 other than 9603 10 00Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles2.52.55 
I2619704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49072.52.55 
I2629705Numismatic coins2.52.55 
I2639804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.2.52.55 
I263AAny ChapterRosaries, prayer beads or Hawan samagri2.52.55 
I264 Omitted    
I74601 and 4602Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), a2.52.55 
I84823Articles made of paper mache2.52.55 
I95607, 5609Coir articles2.52.55 
I105609 00 20, 5609 00 90Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps2.52.55 
I1157Handmade carpets and other handmade textile floor coverings (including namda/gabba)2.52.55 
I125804 30 00Handmade lace2.52.55 
I135805Hand-woven tapestries2.52.55 
I145808 10Hand-made braids and ornamental trimming in the piece2.52.55 
I155810Hand embroidered articles2.52.55 
I166117, 6214Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece2.52.55 
I237018 10Bangles, beads and small ware2.52.55 
II10101 21 00, 0101 29Live horses6612 
II2 [Omitted]    
II3 [Omitted]    
II4 [Omitted]    
II5 [Omitted]    
II6 [Omitted]    
II7 [Omitted]    
II8 [Omitted]    
II9 [Omitted]    
II10 [Omitted]    
II110402 91 10, 0402 99 20Condensed milk6612 
II12405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads6612 
II13406Cheese6612 
II14801Brazil nuts, dried, whether or not Shelled or Peeled6612 
II15802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]6612 
II16804Dates (soft or hard), figs, pineapples, avocados, guavas ,mangoes (other than mangoes sliced, dried) and mangosteens, dried.6612 
II16A805Citrus 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), dried6612 
II17813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled6612 
II181108Starches; inulin6612 
II191501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 15036612 
II201502Fats of bovine animals, sheep or goats, other than those of heading 15036612 
II211503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared6612 
II221504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified6612 
II231505Wool grease and fatty substances derived therefrom (including lanolin)6612 
II241506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified6612 
II251516Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared6612 
II261517Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fraction6612 
II271518Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516, inedible mixtures6612 
II281601Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products6612 
II291602Other prepared or preserved meat, meat offal, blood or insects6612 
II301603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates6612 
II311604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs6612 
II321605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved6612 
II32A1701 91 , 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5 or nil GST)6612 
II32AA1704Sugar boiled confectionery6612 
II32B1902Pasta, 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]6612 
II332001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid6612 
II342002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid6612 
II352003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid6612 
II362004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20066612 
II372005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20066612 
II382006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)6612 
II392007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter6612 
II402008Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and6612 
II412009Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter6612 
II41A2009 89 90Tender coconut water pre-packaged and labelled.6612 
II422101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof6612 
II432102Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders6612 
II442103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings6612 
II452106Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters,6612 
II46210690Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) pre-packaged and labelled.6612 
II46A2106 90 91Diabetic foods6612 
II46B2201Drinking water packed in 20 litre bottles6612 
II472202 99 10Soya milk drinks6612 
II482202 99 20Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]6612 
II49 Omitted    
II502202 99 30Beverages containing milk6612 
II512515 1210Marble and travertine blocks6612 
II522516Granite blocks6612 
II5328Anaesthetics6612 
II5428Potassium Iodate6612 
II5528Steam6612 
II5628 or 38Micronutrients, which are covered under serial number 1(g) 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, 19856612 
II572801 20Iodine6612 
II57A2804 40 10Medical grade oxygen6612 
II57B Omitted    
II582847Medicinal grade hydrogen peroxide6612 
II5929 or 3808 93Gibberellic acid6612 
II603001Glands 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 o6612 
II613002Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro- organisms (excluding6612 
II623003Medicaments (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 Ayur6612 
II633004Medicaments (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 packin6612 
II643005Wadding, 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 purposes6612 
II653006Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and6612 
II66 [Omitted]    
II67 [Omitted]    
II68 [Omitted]    
II69 [Omitted]    
II70 [Omitted]    
II71 [Omitted]    
II723306 1010Tooth powder6612 
II733307 41 00Odoriferous preparations which operate by burning [other than Agarbattis, lobhan, dhoop batti, dhoop, sambhrani6612 
II7429, 30, 3301Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil6612 
II753406Candles, tapers and the like6612 
II75A3605 00 10All goods6612 
II763701Photographic plates and film for x-ray for medical use6612 
II773705Photographic plates and films, exposed and developed, other than cinematographic film6612 
II783706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.6612 
II78A3808The following Bio-pesticides, namely-- 1. Bacillus thuringiensis var. israelensis 2. Bacillus thuringiensis var. kurstaki 3. Bacillus thuringiensis var. galleriae 4. Bacillus sphaericus 5. Trichoderma viride 6. Trichoderma harzianum 7. Pseudomonas fluores6612 
II793818Silicon wafers6612 
II803822All diagnostic kits and reagents6612 
II80A3826Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)6612 
II80AA [Omitted]    
II813926Feeding bottles6612 
II823926Plastic beads6612 
II834007Latex Rubber Thread6612 
II844014Nipples of feeding bottles6612 
II854015Surgical rubber gloves or medical examination rubber gloves6612 
II85A4016Rubber bands6612 
II85B4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41146612 
II85C4112Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41146612 
II85D4113Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41146612 
II85E4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather6612 
II85F4115Composition 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 and6612 
II86 [Omitted]    
II87 [Omitted]    
II88 [Omitted]    
II894202 22 20Hand bags and shopping bags, of cotton6612 
II904202 22 30Hand bags and shopping bags, of jute6612 
II914203Gloves specially designed for use in sports6612 
II9244 or any ChapterThe following goods, namely:-- a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board ma6612 
II92A44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals6612 
II934404Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like6612 
II944405Wood wool; wood flour6612 
II954406Railway or tramway sleepers (cross-ties) of wood6612 
II964408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 m6612 
II96A4409Bamboo flooring6612 
II974415Packing 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 wood6612 
II984416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves6612 
II994417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood6612 
II99A4418Bamboo wood building joinery6612 
II99B4419Tableware and Kitchenware of wood]6612 
II1004420Wood 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 946612 
II1014421Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other6612 
II101A4502 00 00Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)6612 
II101B4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom6612 
II101C4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork6612 
II102 [Omitted]    
II103 [Omitted]    
II104 [Omitted]    
II1054701Mechanical wood pulp6612 
II1064702Chemical wood pulp, dissolving grades6612 
II1074703Chemical wood pulp, soda or sulphate, other than dissolving grades6612 
II1084704Chemical wood pulp, sulphite, other than dissolving grades6612 
II1094705Wood pulp obtained by a combination of mechanical and chemical pulping processes6612 
II1104706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material6612 
II111 Omitted    
II1124802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; h6612 
II1134804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 48036612 
II1144805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter6612 
II1154806 20 00Greaseproof papers6612 
II1164806 40 10Glassine papers6612 
II1174807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets6612 
II1184808Paper 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 48036612 
II1194810Paper 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 (includin6612 
II120 Omitted    
II1214817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery6612 
II122 [Omitted]    
II1234820Exercise book, graph book, & laboratory note book and notebooks6612 
II1244823Paper pulp moulded trays6612 
II12548Paper splints for matches, whether or not waxed, Asphaltic roofing sheets6612 
II125A4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.6612 
II126 [Omitted]    
II127 [Omitted]    
II128 [Omitted]    
II129 [Omitted]    
II130 [Omitted]    
II131 [Omitted]    
II132 [Omitted]    
II132A5401Sewing thread of manmade filaments, whether or not put up for retail sale6612 
II132B5402, 5403, 5404, 5405, 5406Synthetic or artificial filament yarns6612 
II132C5508Sewing thread of manmade staple fibres6612 
II132D5509, 5510, 5511Yarn of manmade staple fibres6612 
II1335601Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods6612 
II1345602Felt, whether or not impregnated, coated, covered or laminated6612 
II1355603Nonwovens, whether or not impregnated, coated, covered or laminated6612 
II1365604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics6612 
II1375605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined6612 
II1385606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn6612 
II1395607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics6612 
II140 [Omitted]    
II1415609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included other than products of coir6612 
II1425701Carpets and other textile floor coverings, knotted, whether or not made up6612 
II1435702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs6612 
II1445703Carpets and other textile floor coverings, tufted, whether or not made up6612 
II1455704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up6612 
II1465705Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I6612 
II147 [Omitted]    
II1485802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 57036612 
II1495803Gauze, other than narrow fabrics of heading 58066612 
II1505804Tulles 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 60066612 
II1515805Hand-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 up6612 
II152 [Omitted]    
II1535807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered6612 
II1545808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall6612 
II1555809Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles6612 
II1565810Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal6612 
II1575811Quilted 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 58106612 
II1585901Textile 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 foundations6612 
II1595902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon6612 
II1605903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59026612 
II1615904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape6612 
II1625905Textile wall coverings6612 
II1635906Rubberised textile fabrics, other than those of heading 59026612 
II1645907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like6612 
II1655908Textile 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 impregnated6612 
II1665909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials6612 
II1675910Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material6612 
II1685911Textile products and articles, for technical uses, specified in Note 7 to this Chapter such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and s6612 
II16961Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece6612 
II17062Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece6612 
II17163 other than 6309Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; rags6612 
II171A [Omitted]    
II171A164Footwear of sale value not exceeding Rs.1000 per pair6612 
II171AA6501Textile caps6612 
II171B6505Hats (knitted/crocheted) or made up from lace or other textile fabrics]6612 
II1726601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)6612 
II1736602whips, riding-crops and the like6612 
II1746603Parts, trimmings and accessories of articles of heading 6601 or 66026612 
II1756701Skins 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)6612 
II17668Sand lime bricks or Stone inlay work6612 
II176A6802Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone6612 
II176B6815Fly ash bricks; Fly ash aggregates; Fly ash blocks6612 
II176C6901 00 10Bricks of fossil meals or similar siliceous earths6612 
II176D6904 10 00Building bricks6612 
II176E6905 10 00Earthen or roofing tiles6612 
II177 [Omitted]    
II177A6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic6612 
II177B6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china6612 
II177C6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china6612 
II177D6913Statues and other ornamental articles6612 
II1787015 10Glasses for corrective spectacles and flint buttons6612 
II1797020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns6612 
II1807310 or 7326Mathematical boxes, geometry boxes and colour boxes6612 
II1817317Animal shoe nails6612 
II1827319Sewing needles6612 
II1837321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel6612 
II1847323Table, kitchen or other household articles of iron & steel; Utensils6612 
II1857418Table, kitchen or other household articles of copper; Utensils6612 
II185A7419 80 30Brass Kerosene Pressure Stove6612 
II1867615Table, kitchen or other household articles of aluminium; Utensils6612 
II186A8214Pencil sharpeners6612 
II187 Omitted    
II188 Omitted    
II189 Omitted    
II189A8306Bells, 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; metal bidriware6612 
II1908401Fuel elements (cartridges), non-irradiated, for nuclear reactors6612 
II1918408Fixed Speed Diesel Engines of power not exceeding 15HP6612 
II192 Omitted    
II193 Omitted    
II1948414 20 20Other hand pumps6612 
II194A8419 12Solar water heater and system6612 
II195 Omitted    
II195A8420Hand operated rubber roller6612 
II195AA8424Nozzles for drip irrigation equipment or nozzles for sprinklers6612 
II195B8424Sprinklers; drip irrigation system including laterals; mechanical sprayers6612 
II1968432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Parts [8432 90]6612 
II1978433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof6612 
II198 Omitted    
II1998436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders6612 
II2008452Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines6612 
II2018479Composting Machines6612 
II201A84, 85 or 94Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar l6612 
II202 [Omitted]    
II203 [Omitted]    
II2048525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.6612 
II205 Omitted    
II206 [Omitted]    
II206A87Fuel Cell Motor Vehicles6612 
II2078701Tractors (except road tractors for semi- trailers of engine capacity more than 1800 cc)6612 
II207A8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles6612 
II2088712Bicycles and other cycles (including delivery tricycles), not motorised6612 
II2098714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 87126612 
II2108716 20 00Self-loading or self-unloading trailers for agricultural purposes6612 
II211871680Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles6612 
II21290 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips6612 
II21390 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device6612 
II2149001Contact lenses; Spectacle lenses6612 
II2159003Frames and mountings for spectacles, goggles or the like, and parts thereof6612 
II2169004Spectacles, corrective [other than goggles for correcting vision]6612 
II217 Omitted    
II2189018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments6612 
II2199019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus6612 
II2209020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters6612 
II221 Omitted    
II2229022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels6612 
II222A9403Furniture wholly made of bamboo, cane or rattan6612 
II2239404Coir products [except coir mattresses]6612 
II2249404Products wholly made of quilted textile materials6612 
II224A9404Cotton quilts of sale value exceeding Rs. 1000 per piece]6612 
II2259405Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof6612 
II226 Omitted    
II227 Omitted    
II2289503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]6612 
II2299504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]6612 
II2309506Sports goods other than articles and equipments for general physical exercise6612 
II2319507Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites6612 
II231A9601Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)”;]6612 
II231B9607Slide fasteners and parts thereof6612 
II232 Omitted    
II2339608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk6612 
II2349615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof6612 
II2359619 00 30, 9619 00 40, or 9619 00 90All goods6612 
II2369701Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques6612 
II2379702Original engravings, prints and lithographs6612 
II2389703Original sculptures and statuary, in any material6612 
II2399705Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]6612 
II2409706Antiques of an age exceeding one hundred years6612 
II2419804Other Drugs and medicines intended for personal use6612 
II242 [Omitted]    
II243 [Omitted]    
II13406Handcrafted candles6612 
II24202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39Handbags including pouches and purses; jewellery box6612 
II34416, 4421 99 90Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)6612 
II44414Wooden frames for painting, photographs, mirrors etc6612 
II54420Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]6612 
II64503 90 90 4504 90Art ware of cork [including articles of sholapith]6612 
II176117, 6214Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece6612 
II186802Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)6612 
II196815 99 90Stone art ware, stone inlay work6612 
II206912 00 10 6912 00 20Tableware and kitchenware of clay and terracotta, other clay articles6612 
II216913 90 00Statuettes & other ornamental ceramic articles (incl blue potteries)6612 
II227009 92 00Ornamental framed mirrors6612 
II247018 90 10Glass statues [other than those of crystal]6612 
II257020 00 90Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]6612 
II287326 90 99Art ware of iron6612 
II297419 80Art ware of brass, copper/ copper alloys, electro plated with nickel/silver6612 
II307616 99 90Aluminium art ware6612 
II318306Bells, gongs and 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; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra6612 
II329405 10Handcrafted lamps (including panchloga lamp)6612 
II339401 50, 9403 80Furniture of bamboo, rattan and cane6612 
II349503Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)6612 
II359504Ganjifa card6612 
II369601Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material6612 
II379602Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)6612 
II389701Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)6612 
II399703Original sculptures and statuary, in metal, stone or any other material6612 
III1 [Omitted]    
III21107Malt, whether or not roasted9918 
III31302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind kernel powder9918 
III41404 90 10Bidi wrapper leaves (tendu)9918 
III51404 90 50Indian katha9918 
III61517 10All goods i.e. Margarine, Linoxyn9918 
III71520 00 00Glycerol, crude; glycerol waters and glycerol lyes9918 
III81521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured9918 
III91522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes9918 
III10 [Omitted]    
III111702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar a9918 
III121704Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, [groundnut s9918 
III12A1804Cocoa butter, fat and oil9918 
III12B1805Cocoa powder, not containing added sugar or sweetening matter9918 
III12C1806Chocolates and other food preparations containing cocoa9918 
III131901 [other than 1901 20 00]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 elsewhere specified or included; food preparations of goods of9918 
III14 [Omitted]    
III151904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated wit9918 
III161905Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products [other than pizza bread, khakhra, plain chapatti o9918 
III16A2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee9918 
III172101 20All 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 mate9918 
III18 [Omitted]    
III19 [Omitted]    
III20 [Omitted]    
III212104Soups and broths and preparations therefor; homogenised composite food preparations9918 
III222105 00 00Ice cream and other edible ice, whether or not containing cocoa9918 
III232106Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diab9918 
III242201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litre bottles9918 
III24A2202 91 00, 2202 99 90Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages9918 
III252207Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]9918 
III25A2207 10 12Spirits for industrial use9918 
III262209Vinegar and substitutes for vinegar obtained from acetic acid9918 
III26A2404 12 00Products containing nicotine and intended for inhalation without combustion9918 
III26B2404 91 00, 2404 92 00, 2404 99 00Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation9918 
III26C2515 12 20, 2515 12 90Marble and travertine, other than blocks9918 
III26D2516 12 00Granite, other than blocks9918 
III26E2601Iron ores and concentrates, including roasted iron pyrites9918 
III26F2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 or more, calculated on the dry weight9918 
III26G2603Copper ores and concentrates9918 
III26H2604Nickel ores and concentrates9918 
III26I2605Cobalt ores and concentrates9918 
III26J2606Aluminium ores and concentrates9918 
III26K2607Lead ores and concentrates9918 
III26L2608Zinc ores and concentrates9918 
III26M2609Tin ores and concentrates9918 
III26N2610Chromium ores and concentrates9918 
III27 [Omitted]    
III282619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag9918 
III292620Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds9918 
III302621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]9918 
III30A2706Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars9918 
III312707Oils 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), Naph9918 
III322708Pitch and pitch coke, obtained from coal tar or from other mineral tars9918 
III332710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70 or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the b9918 
III342711Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to h9918 
III352712Petroleum 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 coloured9918 
III362713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals9918 
III372714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks9918 
III382715Bituminous 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)9918 
III3928All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods including Fertilizer grade Phosphoric acid9918 
III4029All organic chemicals other than giberellic acid9918 
III41 [Omitted]    
III423102Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers9918 
III433103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers9918 
III443104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers9918 
III453105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are cl9918 
III463201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)9918 
III473202Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)9918 
III483203Colouring 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 origin9918 
III493204Synthetic 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 lumin9918 
III503205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes9918 
III513206Other colouring matter; preparations as specified in Note 3 to 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 defined9918 
III523207Prepared 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; glass frit or other glass, in the form of powde9918 
III52A3208Paints 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 Chapter9918 
III52B3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium9918 
III52C3210Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather9918 
III533211 00 00Prepared driers9918 
III543212Pigments (including metallic powders and flakes) dispersed in non-aqueous 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 reta9918 
III54A3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings9918 
III54B3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like9918 
III54C3215All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink9918 
III55 [Omitted]    
III563301Essential oils (terpeneless or not), 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 deterp9918 
III573302Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufa9918 
III57A3303Perfumes and toilet waters9918 
III58[3304Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure 12 preparations other than kajal, Kumkum, Bindi, Sindur, Alta9918 
III593305Preparations for use on the hair [except Mehendi pate in Cones]9918 
III60[3306Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]9918 
III60A3307Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having di9918 
III613401Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or c9918 
III61A3402Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonat9918 
III61B3403Lubricating preparations (including cutting-oil preparations, 13 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 treatme9918 
III623404Artificial waxes and prepared waxes9918 
III62A3405Polishes 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, coated9918 
III633407Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparati9918 
III643501Casein, caseinates and other casein derivatives; casein glues9918 
III653502Albumins (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 derivatives9918 
III663503Gelatin (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 35019918 
III673504Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein9918 
III683505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches9918 
III693506Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg9918 
III703507Enzymes, prepared enzymes9918 
III713601Propellant powders9918 
III71A3602Prepared explosives, other than propellant powders; such as Industrial explosives”;9918 
III723603Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators9918 
III72A3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles9918 
III73 [Omitted]    
III73A3606Ferro-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 lighters9918 
III743701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (ot9918 
III753702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed9918 
III763703Photographic paper, paperboard and textiles, sensitised, unexposed9918 
III773704Photographic plates, film, paper, paperboard and textiles, exposed but not developed9918 
III783706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films9918 
III793707Chemical 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 use9918 
III803801Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures9918 
III813802Activated carbon; activated natural mineral products; animal black, including spent animal black9918 
III823803 00 00Tall oil, whether or not refined9918 
III833804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates9918 
III843805Gum, 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 constituent9918 
III853806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums9918 
III863807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch9918 
III873808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II9918 
III883809Finishing 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 elsewhere specified or included9918 
III893810Pickling 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 coatings9918 
III89A3811Anti-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 oils9918 
III903812Prepared 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 rubber9918 
III90A3813Preparations and charges for fire- extinguishers; charged fire extinguishing grenades9918 
III90B3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers9918 
III913815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included9918 
III923816Refractory cements, mortars, concretes and similar compositions, other than products of heading 38019918 
III933817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 29029918 
III943818Chemical 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]9918 
III94A3819Hydraulic 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 minerals9918 
III94B3820Anti-freezing preparations and prepared de-icing fluids9918 
III953821Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells9918 
III963823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols9918 
III973824Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included9918 
III983825Residual products of the chemical or allied industries not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]9918 
III98A3827Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included9918 
III99 [Omitted]    
III1003901 to 3913All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone- indene resins, p9918 
III1013914Ion exchangers based on polymers of headings 3901 to 3913, in primary forms9918 
III101A3915Waste, Parings and Scrap, of Plastics9918 
III102 [Omitted]    
III1033916Monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics9918 
III1043917Tubes, pipes and hoses, and fittings therefor, of plastics9918 
III104A3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics9918 
III1053919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls9918 
III1063920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials9918 
III1073921Other plates, sheets, film, foil and strip, of plastics9918 
III107A3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics9918 
III1083923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in Sl. No. 80AA in Schedule II)9918 
III1093924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics9918 
III1103925Builder's wares of plastics, not elsewhere specified9918 
III1113926Other articles of plastics and articles of other materials of headings 3901 to 3914 other than bangles of plastic, plastic beads and feeding bottles9918 
III1124002Synthetic 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 rubb9918 
III1134003Reclaimed rubber in primary forms or in plates, sheets or strip9918 
III1144004Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)9918 
III1154005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip9918 
III1164006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber9918 
III1174007Vulcanised rubber thread and cord, other than latex rubber thread9918 
III1184008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber9918 
III1194009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)9918 
III1204010Conveyor or transmission belts or belting, of vulcanised rubber9918 
III1214011Rear Tractor tyres and rear tractor tyre tubes9918 
III121A4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber9918 
III121B4013Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]9918 
III1224014Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubb9918 
III1234015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]9918 
III123A4016Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]9918 
III123B4017Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber9918 
III123C4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material9918 
III1244202Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toile9918 
III124A4203Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]9918 
III124B4205Other articles of leather or of composition leather9918 
III124C4206Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons9918 
III125 [Omitted]    
III126 [Omitted]    
III127 [Omitted]    
III128 [Omitted]    
III129 [Omitted]    
III130 [Omitted]    
III1314301Raw 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 4103.9918 
III1324302Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43039918 
III132A4303Articles of apparel, clothing accessories and other articles of furskin9918 
III1334304Artificial fur and articles thereof9918 
III1344403Wood in the rough9918 
III1354407Wood sawn or chipped9918 
III1364408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 m9918 
III1374409Wood (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-joint9918 
III137A4410Particle board, Oriented Strand Board 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 boards9918 
III137B4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards9918 
III137C4412Plywood, veneered panels and similar laminated wood9918 
III137D4413Densified wood, in blocks, plates, strips, or profile shapes9918 
III137E4414Wooden frames for paintings, photographs, mirrors or similar objects9918 
III137F4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes other than bamboo wood building joinery9918 
III137G4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware9918 
III13844 or any ChapterResin bonded bamboo mat board, with or without veneer in between9918 
III13944 or any ChapterBamboo flooring tiles9918 
III140 [Omitted]    
III1414501Waste cork; crushed, granulated or ground cork9918 
III142 [Omitted]    
III143 [Omitted]    
III144 [Omitted]    
III1454803Toilet 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-deco9918 
III1464806 [Except 4806 20 00, 4806 40 10]Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)9918 
III1474809Carbon 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 sheets9918 
III1484811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in head9918 
III1494812Filter blocks, slabs and plates, of paper pulp9918 
III1504813Cigarette paper, whether or not cut to size or in the form of booklets or tubes9918 
III150A4814Wall paper and similar wall coverings; window transparencies of paper9918 
III1514816Carbon 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 boxes9918 
III1524817 [Except 4817 30]Envelopes, letter cards, plain postcards and correspondence cards, 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]9918 
III1534818Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, ser9918 
III153A4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like9918 
III1544820Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting- pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of s9918 
III1554821Paper or paperboard labels of all kinds, whether or not printed9918 
III1564822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)9918 
III1574823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres other than paper pulp moulded trays, “Braille paper, Kites, Paper9918 
III157A4906 00 00Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.9918 
III157B4907Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 9o9918 
III157C4908Transfers (decalcomanias).9918 
III157D4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.9918 
III157E4910Calendars of any kind, printed, including calendar blocks.9918 
III157F4911Other 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 for9918 
III158 [Omitted    
III1595402, 5404, 5406All goods other than synthetic filament yarns9918 
III1605403, 5405, 5406All goods other than artificial filament yarns9918 
III1615501, 5502Synthetic or artificial filament tow9918 
III1625503, 5504, 5506, 5507Synthetic or artificial staple fibres9918 
III1635505Waste of manmade fibres9918 
III163A56012200Cigarette Filter rods9918 
III163B3923 or 6305Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods9918 
III163C6305 32 00Flexible intermediate bulk containers9918 
III164 [Omitted]    
III165 [Omitted]    
III1666401Waterproof 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 processes9918 
III1676402Other footwear with outer soles and uppers of rubber or plastics9918 
III1686403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather9918 
III1696404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials9918 
III1706405Other footwear9918 
III1716406Parts 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 thereof9918 
III1726501Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt other than textile caps9918 
III1736502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed9918 
III1746504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed9918 
III1756505Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed9918 
III1766506Other headgear, whether or not lined or trimmed9918 
III1776507Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear9918 
III177A6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit9918 
III177B6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like9918 
III177C6704Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included9918 
III177D6801Setts, curbstones and flagstones, of natural stone (except slate)9918 
III177E6802Worked monumental or building stone (except slate) and 17 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 power,9918 
III177F6803Worked slate and articles of slate or of agglomerated slate9918 
III1786804Millstones, 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 abrasives9918 
III1796805Natural 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 up9918 
III1806806Slag 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 those9918 
III[180A6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)9918 
III180B6808Panels, 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 binders9918 
III180C6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented9918 
III1816810Articles of cement, of concrete or of artificial stone, whether or not reinforced9918 
III1826811Articles of asbestos-cement, of cellulose fibre-cement or the like9918 
III182A6812Fabricated 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 reinforc9918 
III182B6813Friction 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 combined9918 
III182C6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials9918 
III182D6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]9918 
III182E6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths9918 
III1836902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths9918 
III1846903Other 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 earths9918 
III184A6904Ceramic flooring blocks, support or filler tiles and the like9918 
III184B6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods9918 
III1856906Ceramic pipes, conduits, guttering and pipe fittings9918 
III185A6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics9918 
III185B6909Ceramic 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 goods9918 
III185C6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures9918 
III185D6914Other ceramic articles9918 
III186 [Omitted]    
III187 [Omitted]    
III188 [Omitted]    
III1897002Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked9918 
III189A7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked9918 
III189B7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked9918 
III189C7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked9918 
III189D7006 00 00Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials9918 
III189E7007Safety glass, consisting of toughened (tempered) or 19 laminated glass9918 
III189F7008Multiple-walled insulating units of glass9918 
III189G7009Glass mirrors, whether or not framed, including rear-view mirrors9918 
III1907010Carboys, 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 glass9918 
III190A7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like9918 
III1917013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)9918 
III191A7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked9918 
III1927015Clock 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 glasses9918 
III192A7016Paving 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 small wares, whether or not on a backing, for mosaics or s9918 
III1937017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated9918 
III1947018Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imit9918 
III1957019Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)9918 
III195A7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns9918 
III1967201Pig iron and spiegeleisen in pigs, blocks or other primary forms9918 
III1977202Ferro-alloys9918 
III1987203Ferrous 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 forms9918 
III1997204Ferrous waste and scrap; remelting scrap ingots of iron or steel9918 
III2007205Granules and powders, of pig iron, spiegeleisen, iron or steel9918 
III2017206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)9918 
III2027207Semi-finished products of iron or non- alloy steel9918 
III2037208 to 7212All flat-rolled products of iron or non- alloy steel9918 
III2047213 to 7215All bars and rods, of iron or non-alloy steel9918 
III2057216Angles, shapes and sections of iron or non- alloy steel9918 
III2067217Wire of iron or non-alloy steel9918 
III2077218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel9918 
III2087219, 7220All flat-rolled products of stainless steel9918 
III2097221, 7222All bars and rods, of stainless steel9918 
III2107223Wire of stainless steel9918 
III2117224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel9918 
III2127225, 7226All flat-rolled products of other alloy steel9918 
III2137227, 7228All bars and rods of other alloy steel.9918 
III2147229Wire of other alloy steel9918 
III2157301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel9918 
III2167302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates9918 
III2177303Tubes, pipes and hollow profiles, of cast iron9918 
III2187304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel9918 
III2197305Other 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 steel9918 
III2207306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel9918 
III2217307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel9918 
III2227308Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge ‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame ‑ works, doors and windows and their frames and thresholds for door9918 
III2237309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment9918 
III2247310Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equi9918 
III2257311Containers for compressed or liquefied gas, of iron or steel9918 
III2267312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated9918 
III2277313Barbed 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 steel9918 
III2287314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire;expanded metal of iron or steel9918 
III2297315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 909918 
III2307316Anchors, grapnels and parts thereof, of iron or steel9918 
III2317317Nails, 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 copper9918 
III2327318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel9918 
III2337319knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included9918 
III2347320Springs and leaves for springs, of iron and steel9918 
III2357321Stoves, ranges, grates, 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 [other than Kerosene burners, bu9918 
III235A7322Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air 20 distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a moto9918 
III2367323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel9918 
III236A7323 9410Ghamella9918 
III236B7324Sanitary ware and parts thereof, of iron and steel9918 
III2377325Other cast articles of iron or steel9918 
III2387326Other articles of iron or steel9918 
III2397401Copper mattes; cement copper (precipitated copper)9918 
III2407402Unrefined copper; copper anodes for electrolytic refining9918 
III2417403Refined copper and copper alloys, unwrought9918 
III2427404Copper waste and scrap9918 
III2437405Master alloys of copper9918 
III2447406Copper powders and flakes9918 
III2457407Copper bars, rods and profiles9918 
III2467408Copper wire9918 
III2477409Copper plates, sheets and strip, of a thickness exceeding 0.15 mm9918 
III2487410Copper foils9918 
III2497411Copper tubes and pipes9918 
III2507412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)9918 
III2517413Stranded wires and cables9918 
III2527415Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and simila9918 
III252A7418All goods [other than table, kitchen or other household articles of copper; Utensils]9918 
III2537419Other articles of copper other than Brass Kerosene Pressure Stove9918 
III2547501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy9918 
III2557502Unwrought nickel9918 
III2567503Nickel waste and scrap9918 
III2577504Nickel powders and flakes9918 
III2587505Nickel bars, rods, profiles and wire9918 
III2597506Nickel plates, sheets, strip and foil9918 
III2607507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)9918 
III2617508Other articles of nickel9918 
III2627601Unwrought Aluminium9918 
III2637602Aluminium waste and scrap9918 
III2647603Aluminium powders and flakes9918 
III2657604Aluminium bars, rods and profiles9918 
III2667605Aluminium wire9918 
III2677606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm9918 
III2687607Aluminium 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 mm9918 
III2697608Aluminium tubes and pipes9918 
III2707609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)9918 
III2717610Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profil9918 
III2727611Aluminium 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 equipment9918 
III2737612Aluminium casks, drums, cans, boxes, etc.9918 
III2747613Aluminium containers for compressed or liquefied gas9918 
III2757614Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated9918 
III275A7615All goods [other than table, kitchen or other household articles, of aluminium; Utensils]9918 
III2767616Other articles of aluminium9918 
III2777801Unwrought lead9918 
III2787802Lead waste and scrap9918 
III2797804Lead plates, sheets, strip and foil; lead powders and flakes9918 
III2807806Other articles of lead (including sanitary fixtures and Indian lead seals)9918 
III2817901Unwrought zinc9918 
III2827902Zinc waste and scrap9918 
III2837903Zinc dust, powders and flakes9918 
III2847904Zinc bars, rods, profiles and wire9918 
III2857905Zinc plates, sheets, strip and foil9918 
III2867907Other articles of zinc including sanitary fixtures9918 
III2878001Unwrought tin9918 
III2888002Tin waste and scrap9918 
III2898003Tin bars, rods, profiles and wire9918 
III2908007Other articles of tin9918 
III2918101 to 8112Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafni9918 
III2928113Cermets and articles thereof, including waste and scrap9918 
III2938202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)9918 
III2948203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools9918 
III2958204Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles9918 
III2968205Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine- tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated9918 
III2978206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale9918 
III2988207Interchangeable 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 ex9918 
III2998208Knives and cutting blades, for machines or for mechanical appliances9918 
III3008209Plates, sticks, tips and the like for tools, unmounted, of cermets9918 
III3018210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink9918 
III301A8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor9918 
III301AA8212Razors and razor blades (including razor blade blanks in strips)9918 
III3028213 00 00Scissors, tailors' shears and similar shears, and blades therefor9918 
III302A8214Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than pencil sharpeners]9918 
III302B8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware9918 
III3038301Padlocks 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 metal9918 
III303A8302Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings9918 
III303B8303Armoured or reinforced safes, strong- boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal9918 
III303C8304Filing 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 94039918 
III303D8305Fittings 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 metal9918 
III3058307Flexible tubing of base metal, with or without fittings9918 
III3068308Clasps, 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 o9918 
III3078309Stoppers, 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 metal9918 
III307A8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94059918 
III3088311Wire, 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 agglomerated9918 
III308A84Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP9918 
III308B84 or 85Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps9918 
III3098401Nuclear reactors; machinery and apparatus for isotopes separation9918 
III3108402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers9918 
III3118403Central heating boilers other than those of heading 84029918 
III3128404Auxiliary 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 units9918 
III3138405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers9918 
III3148406Steam turbines and other vapour turbines9918 
III3158410Hydraulic turbines, water wheels, and regulators therefor9918 
III3168411Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]9918 
III3178412Other 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]9918 
III317A8413“(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, a9918 
III317B8414Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other h9918 
III317C8414 20 10Bicycle pumps9918 
III317D8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps9918 
III3188416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances9918 
III3198417Industrial or laboratory furnaces and ovens, including incinerators, non-electric9918 
III319A8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84159918 
III3208419 other than 8419 12Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting,9918 
III3218420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]9918 
III3228421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases9918 
III3238422 20 00, 8422 30 00, 8422 40 00, 842290 other than 8422 11 00,8422 19 00Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrappi9918 
III3248423Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds9918 
III3258424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machi9918 
III3268425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks9918 
III3278426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane9918 
III327A8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment9918 
III327B8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)9918 
III327C8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers9918 
III327D8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile- extractors; snow-ploughs and snowblowers9918 
III3288431Parts suitable for use solely or principally with the machinery of headings 8425 to 84309918 
III328A8433Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]9918 
III328B8434Milking machines and dairy machinery”;9918 
III3298435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages9918 
III329A8437Machines 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 thereof9918 
III3308438Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils9918 
III3318439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard9918 
III3328440Book-binding machinery, including book- sewing machines9918 
III3338441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds9918 
III3348442Machinery, 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)9918 
III3358443Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof9918 
III3368444Machines for extruding, drawing, texturing or cutting man-made textile materials9918 
III3378445Machines 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 o9918 
III3388446Weaving machines (looms)9918 
III3398447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting9918 
III3408448Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of thi9918 
III3418449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats9918 
III341A8450Household or laundry-type washing machines, including machines which both wash and dry9918 
III3428451Machinery (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 m9918 
III3438453Machinery 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 machines9918 
III3448454Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries9918 
III3458455Metal-rolling mills and rolls therefor9918 
III3468456Machine-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 processes9918 
III3478457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal9918 
III3488458Lathes (including turning centres) for removing metal9918 
III3498459Machine-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 84589918 
III3508460Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of headi9918 
III3518461Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included9918 
III3528462Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening,9918 
III3538463Other machine-tools for working metal, or cermets, without removing material9918 
III3548464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass9918 
III3558465Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials9918 
III3568466Parts 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 tool9918 
III3578467Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor9918 
III3588468Machinery 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 appliances9918 
III3598470Calculating 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 reg9918 
III3608471Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included9918 
III3618472Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [o9918 
III3628473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 84729918 
III3638474Machinery 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,9918 
III3648475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware9918 
III364A8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines9918 
III3658477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter9918 
III365A8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter9918 
III3668479Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]9918 
III3678480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics9918 
III3688481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves9918 
III3698482Ball bearing, Roller Bearings9918 
III369A8483Transmission 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, including9918 
III369B8484Gaskets 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 seals9918 
III369C8485Machines for Additive Manufacturing9918 
III3708486Machines 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 Chapter9918 
III3718487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter9918 
III371A84 or 85E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole o9918 
III3728501Electric motors and generators (excluding generating sets)9918 
III3738502Electric generating sets and rotary converters9918 
III3748503Parts suitable for use solely or principally with the machines of heading 8501 or 85029918 
III3758504Electrical transformers, static converters (for example, rectifiers) and inductors]426 [other than charger or charging station for Electrically operated vehicles9918 
III3768505Electro-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 l9918 
III376A8506Primary cells and primary batteries9918 
III376AA8507 60 00Lithium-ion Batteries9918 
III376AAA8507Lithium-ion accumulators (other than battery) including lithium-ion power bank9918 
III376AB8508Vacuum cleaners9918 
III376AC8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85089918 
III376AD8510Shavers, hair clippers and hair-removing appliances, with self-contained electric motor9918 
III376B8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles9918 
III376C8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85129918 
III3778514Industrial 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 loss9918 
III3788515Electric (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 appara9918 
III378A8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; elec9918 
III3798517All goods9918 
III3808518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric ampl9918 
III380A8519Sound recording or reproducing apparatus9918 
III3818521Video recording or reproducing apparatus, whether or not incorporating a video tuner9918 
III381A8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 85219918 
III3828523Discs, 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 Chapter9918 
III382A8524Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens9918 
III3838525 or 8806Closed-circuit television (CCTV), transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders in9918 
III383A8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus9918 
III383B8527Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock9918 
III383C8528Television set (including LCD or LED television of screen size not exceeding [32 inches9918 
III3848528Computer monitors not exceeding 32 inches, Set top Box for Television (TV)9918 
III384A8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 85289918 
III384B8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)9918 
III384C8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 85309918 
III3858532Electrical capacitors, fixed, variable or adjustable (pre-set)9918 
III3868533Electrical resistors (including rheostats and potentiometers), other than heating resistors9918 
III3878534 00 00Printed Circuits9918 
III3888535Electrical 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 boxe9918 
III388A8536Electrical 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), for9918 
III388B8537Boards, 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 nume9918 
III3898538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 85379918 
III3908539Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps9918 
III3918540Thermionic, 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)9918 
III3928541Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals9918 
III3938542Electronic integrated circuits9918 
III3948543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter9918 
III3958544Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with9918 
III3968545Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes9918 
III3978546Electrical insulators of any material9918 
III397A8547Insulating 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, o9918 
III3988548 or 8549Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter9918 
III398A8601Rail locomotives powered from an external source of electricity or by electric accumulators.9918 
III398B8602Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof9918 
III398C8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading8604.9918 
III398D8604Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)9918 
III398E8605Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading 8604)9918 
III398F8606Railway or tramway goods vans and wagons, not self-propelled9918 
III398G8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts thereof.9918 
III398H8608Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the f9918 
III3998609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]9918 
III399A8702Buses for use in public transport which exclusively run on Bio-fuels9918 
III4008703Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not9918 
III4018704Refrigerated motor vehicles9918 
III401A8705Special 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 work9918 
III4028708Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle9918 
III402A8709Works 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 fore9918 
III4038715Baby carriages and parts thereof9918 
III403A8716Trailers 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 vehicl9918 
III4048801Balloons and dirigibles, gliders and other non-powered aircraft9918 
III4058804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof9918 
III4068805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof9918 
III406A8807Parts of goods of heading 8801”;9918 
III4078908 00 00Vessels and other floating structures for breaking up9918 
III4089001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optica9918 
III4099002Lenses, 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]9918 
III410 [Omitted]    
III4119004Spectacles [other than corrective]; goggles including those for correcting vision9918 
III411A9005Binoculars, monoculars, other optical telescopes, and 27 mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy9918 
III411B9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85399918 
III411C9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus9918 
III411D9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers9918 
III411E9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens9918 
III411F9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection9918 
III411G9012Microscopes other than optical microscopes; diffraction apparatus9918 
III411H9013Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter9918 
III411I9014Direction finding compasses; other navigational instruments and appliances9918 
III411J9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders9918 
III4129016Balances of a sensitivity of 5 cg or better, with or without weights9918 
III4139017Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and ta9918 
III413A9022Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high t9918 
III413B9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses9918 
III4149024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)9918 
III4159025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments9918 
III4169026Instruments 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 90329918 
III4179027Instruments 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 th9918 
III4189028Gas, liquid or electricity supply or production meters, including calibrating meters therefor9918 
III4199029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes9918 
III4209030Oscilloscopes, 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 ionis9918 
III4219031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors9918 
III4229032Automatic regulating or controlling instruments and apparatus9918 
III4239033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 909918 
III423A9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal9918 
III423B9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 91019918 
III4249103Clocks with watch movements, excluding clocks of heading 91049918 
III424A9104Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels9918 
III4259105Other clocks9918 
III425A9106Time 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)9918 
III425B9107Time switches with clock or watch movement or with synchronous motor9918 
III425C9108Watch movements, complete and assembled9918 
III4269109Clock movements, complete and assembled9918 
III4279114Other clock or watch parts9918 
III4289110Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements9918 
III428A9111Watch cases and parts thereof9918 
III4299112Clock cases and cases of a similar type for other goods of this chapter, and parts thereof9918 
III429A9113Watch straps, watch bands and watch bracelets, and parts thereof9918 
III429B9201Pianos, including automatic pianos; harpsi- chords and other keyboard stringed instruments9918 
III429C9202Other string musical instruments (for example, guitars, violins, harps)9918 
III429D9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs9918 
III429E9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)9918 
III429F9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)9918 
III429G9208Musical 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 sou9918 
III429H9209Parts (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 kinds9918 
III4309301Military weapons other than revolvers, pistols9918 
III4319303Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for fir9918 
III4329304Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93079918 
III4339305Parts and accessories of articles of headings 9301 to 93049918 
III4349306Bombs, 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 wads9918 
III4359307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor9918 
III435A9401 [other than 9401 10 00]Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]9918 
III4369402Medical, 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 mo9918 
III4379403Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof9918 
III4389404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or9918 
III438A9405Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere9918 
III4399406Prefabricated buildings9918 
III4409503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)9918 
III440A9504Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and othe9918 
III440B9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes9918 
III4419506Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools other than sports goods9918 
III441A9508Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres9918 
III441B9602Worked 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 included9918 
III4429606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks9918 
III4439603 [other than 9603 10 00]Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees [ot9918 
III4449604 00 00Hand sieves and hand riddles9918 
III4459605Travel sets for personal toilet, sewing or shoe or clothes cleaning9918 
III446 [Omitted]    
III4479608Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other th9918 
III4489610 00 00Boards, with writing or drawing surface, whether or not framed9918 
III448A9611Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks9918 
III4499612Typewriter 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 boxes9918 
III449A9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks9918 
III449AA9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations9918 
III449B9617Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners9918 
III449C9618Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing9918 
III4509620 00 00Monopods, bipods, tripods and similar articles9918 
III4519801All 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 al9918 
III4529802Laboratory chemicals9918 
III452A4011 70 00Tyre for tractors9918 
III452B4013 90 49Tube for tractor tyres9918 
III452C8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor9918 
III452D8413 81 90Hydraulic Pumps for Tractors9918 
III452E8708 10 10Bumpers and parts thereof for tractors9918 
III452F8708 30 00Brakes assembly and its parts thereof for tractors9918 
III452G8708 40 00Gear boxes and parts thereof for tractors9918 
III452H8708 50 00Transaxles and its parts thereof for tractors9918 
III452I8708 70 00Road wheels and parts and accessories thereof for tractors9918 
III452J8708 91 00(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof9918 
III452K8708 92 00Silencer assembly for tractors and parts thereof9918 
III452L8708 93 00Clutch assembly and its parts thereof for tractors9918 
III452M8708 94 00Steering wheels and its parts thereof for tractor9918 
III452N8708 99 00Hydraulic and its parts thereof for tractors9918 
III452O8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”9918 
III452PAny ChapterPermanent transfer of Intellectual Property (IP) right9918 
III452QAny ChapterSupply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable9918 
III453Any ChapterGoods which are not specified in Schedule I, II, IV, V or VI9918 
IV1 [Omitted]    
IV2 [Omitted]    
IV3 [Omitted]    
IV4 [Omitted]    
IV5 [Omitted]    
IV6 [Omitted]    
IV7 [Omitted]    
IV8 [Omitted]    
IV9 [Omitted]    
IV102106 90 20Pan masala141428 
IV11 [Omitted]    
IV122202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured141428 
IV12A2202 99 90Caffeinated Beverages141428 
IV12B2202Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice141428 
IV132401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]141428 
IV142402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes141428 
IV152403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]141428 
IV15A2404 11 00Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion141428 
IV15B2404 19 00Products containing tobacco or nicotine substitutes and intended for inhalation without combustion141428 
IV16 [Omitted]    
IV17 [Omitted]    
IV182523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers141428 
IV19 [Omitted]    
IV20 [Omitted]    
IV21 [Omitted]    
IV22 [Omitted]    
IV23 [Omitted]    
IV24 [Omitted]    
IV25 [Omitted]    
IV26 [Omitted]    
IV27 [Omitted]    
IV28 [Omitted]    
IV29 [Omitted]    
IV30 [Omitted]    
IV31 [Omitted]    
IV32 [Omitted]    
IV33 [Omitted]    
IV34 [Omitted]    
IV35 [Omitted]    
IV36 [Omitted]    
IV37 [Omitted]    
IV38 [Omitted]    
IV39 [Omitted]    
IV40 [Omitted]    
IV41 [Omitted]    
IV42 [Omitted]    
IV43 [Omitted]    
IV44 [Omitted]    
IV45 [Omitted]    
IV464011New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; [rear tractor tyres; and of a kind used on aircraft]141428 
IV47 [Omitted]    
IV48 [Omitted]    
IV49 [Omitted]    
IV50 [Omitted]    
IV51 [Omitted]    
IV52 [Omitted]    
IV53 [Omitted]    
IV54 [Omitted]    
IV55 [Omitted]    
IV56 [Omitted]    
IV57 [Omitted]    
IV58 [Omitted]    
IV59 [Omitted]    
IV60 [Omitted]    
IV61 [Omitted]    
IV62 [Omitted]    
IV63 [Omitted]    
IV64 [Omitted]    
IV65 [Omitted]    
IV66 [Omitted]    
IV67 [Omitted]    
IV68 [Omitted]    
IV69 [Omitted]    
IV70 [Omitted]    
IV71 [Omitted]    
IV72 [Omitted]    
IV73 [Omitted]    
IV74 [Omitted]    
IV75 [Omitted]    
IV76 [Omitted]    
IV77 [Omitted]    
IV78 [Omitted]    
IV79 [Omitted]    
IV80 [Omitted]    
IV81 [Omitted]    
IV82 [Omitted]    
IV83 [Omitted]    
IV84 [Omitted]    
IV85 [Omitted]    
IV86 [Omitted]    
IV87 [Omitted]    
IV88 [Omitted]    
IV89 [Omitted]    
IV90 [Omitted]    
IV91 [Omitted]    
IV92 [Omitted]    
IV93 [Omitted]    
IV94 [Omitted]    
IV95 [Omitted]    
IV96 [Omitted]    
IV97 [Omitted]    
IV98 [Omitted]    
IV99 [Omitted]    
IV100 [Omitted]    
IV101 [Omitted]    
IV102 [Omitted]    
IV103 [Omitted]    
IV104 [Omitted]    
IV105 [Omitted]    
IV106 [Omitted]    
IV107 [Omitted]    
IV108 [Omitted]    
IV109 [Omitted]    
IV110 [Omitted]    
IV111 [Omitted]    
IV112 [Omitted]    
IV113 [Omitted]    
IV1148407Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines141428 
IV1158408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)141428 
IV1168409Parts suitable for use solely or principally with the engines of heading 8407 or 8408141428 
IV1178413Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]141428 
IV118 [Omitted]    
IV1198415Air-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 regulated141428 
IV120 [Omitted]    
IV121 [Omitted]    
IV1228422Dish washing machines, household [8422 11 00] and other [8422 19 00]141428 
IV123 [Omitted]    
IV124 [Omitted]    
IV125 [Omitted]    
IV126 [Omitted]    
IV127 [Omitted]    
IV128 [Omitted]    
IV129 [Omitted]    
IV130 [Omitted]    
IV131 [Omitted]    
IV132 [Omitted]    
IV133 [Omitted]    
IV134 [Omitted]    
IV135 [Omitted]    
IV136 [Omitted]    
IV137 [Omitted]    
IV138 [Omitted]    
IV1398507Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks141428 
IV140 [Omitted]    
IV141 [Omitted]    
IV142 [Omitted]    
IV1438511Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators141428 
IV144 [Omitted]    
IV145 [Omitted]    
IV146 [Omitted]    
IV147 [Omitted]    
IV148 [Omitted]    
IV149 [Omitted]    
IV150 [Omitted]    
IV151 [Omitted]    
IV152 [Omitted]    
IV153 [Omitted]    
IV1548528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exc141428 
IV155 [Omitted]    
IV156 [Omitted]    
IV157 [Omitted]    
IV158 [Omitted]    
IV159 [Omitted]    
IV160 [Omitted]    
IV161 [Omitted]    
IV162 [Omitted]    
IV163 [Omitted]    
IV163A8701Road tractors for semi-trailers of engine capacity more than 1800 cc]141428 
IV1648702Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]141428 
IV1658703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]141428 
IV1668704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]141428 
IV167 [Omitted]    
IV1688706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705141428 
IV1698707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705141428 
IV1708708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]141428 
IV171 [Omitted]    
IV172 [Omitted]    
IV1738711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars141428 
IV1748714Parts and accessories of vehicles of heading 8711141428 
IV175 [Omitted]    
IV1768802 or 8806Aircrafts for personal use141428 
IV1778903Yachts and other vessels for pleasure or sports; rowing boats and canoes141428 
IV178 [Omitted]    
IV179 [Omitted]    
IV180 [Omitted]    
IV181 [Omitted]    
IV182 [Omitted]    
IV183 [Omitted]    
IV184 [Omitted]    
IV185 [Omitted]    
IV186 [Omitted]    
IV187 [Omitted]    
IV188 [Omitted]    
IV189 [Omitted]    
IV190 [Omitted]    
IV191 [Omitted]    
IV192 [Omitted]    
IV193 [Omitted]    
IV194 [Omitted]    
IV195 [Omitted]    
IV196 [Omitted]    
IV197 [Omitted]    
IV198 [Omitted]    
IV199 [Omitted]    
IV200 [Omitted]    
IV201 [Omitted]    
IV202 [Omitted]    
IV203 [Omitted]    
IV204 [Omitted]    
IV205 [Omitted]    
IV206 [Omitted]    
IV207 [Omitted]    
IV208 [Omitted]    
IV209 [Omitted]    
IV2109302Revolvers and pistols, other than those of heading 9303 or 9304141428 
IV211 [Omitted]    
IV212 [Omitted]    
IV213 [Omitted]    
IV214 [Omitted]    
IV215 [Omitted]    
IV216 [Omitted]    
IV217 [Omitted]    
IV218 [Omitted]    
IV219 [Omitted]    
IV220 [Omitted]    
IV221 [Omitted]    
IV222 [Omitted]    
IV2239614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof141428 
IV224 [Omitted]    
IV225 [Omitted]    
IV226 [Omitted]    
IV2279804All dutiable articles intended for personal use141428 
IV227AAny ChapterSpecified actionable claim; Explanation-- "specified actionable claim" as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of-- (i) betting; (ii) casions; (iii) gambling; (iv) horse racing; (v) lottery; or141428 
IV228 [Omitted]    
IV229 [Omitted]    
V17101Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport1.51.53 
V2 [Omitted]    
V3 [Omitted]    
V4 [Omitted]    
V57105Dust and powder of natural or synthetic precious or semi-precious stones1.51.53 
V67106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form1.51.53 
V77107Base metals clad with silver, not further worked than semi- manufactured1.51.53 
V87108Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form1.51.53 
V97109Base metals or silver, clad with gold, not further worked than semi- manufactured1.51.53 
V107110Platinum, unwrought or in semi-manufactured forms, or in powder form1.51.53 
V117111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured1.51.53 
V127112Waste 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.1.51.53 
V137113Articles of jewellery and parts thereof, of precious metal or [of metal clad with precious metal1.51.53 
V147114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal1.51.53 
V157115Other articles of precious metal or of metal clad with precious metal1.51.53 
V167116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)1.51.53 
V177117Imitation jewellery [other than bangles of lac/shellac]1.51.53 
V187118Coin1.51.53 
V267113 11 10Silver filigree work1.51.53 
V277117Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)1.51.53 
VI17102Rough diamonds or simply sawn diamonds, industrial or non-industrial0.1250.1250.25 
VI27103precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport0.1250.1250.25 
VI2A [Omitted]    
VI37104Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung0.1250.1250.25 
VI4 [Omitted]    
VII17102Goods other than those specified against S. No. 1 in Schedule VI0.750.751.5 
VII27104Goods other than those specified against S. No. 3 in Schedule VI";0.750.751.5 
Nil rate / Exempted1101Live asses, mules and hinnies000 
Nil rate / Exempted2102Live bovine animals000 
Nil rate / Exempted3103Live swine000 
Nil rate / Exempted4104Live sheep and goats000 
Nil rate / Exempted5105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.000 
Nil rate / Exempted6106Other live animal such as Mammals, Birds, Insects000 
Nil rate / Exempted7201Meat of bovine animals, fresh and chilled.000 
Nil rate / Exempted80203, 0204, 0205, 0206, 0207, 0208, 0209All goods, fresh or chilled000 
Nil rate / Exempted90202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods [other than fresh or chilled] other than pre-packaged and labelled.000 
Nil rate / Exempted10 [Omitted]000 
Nil rate / Exempted11 [Omitted]000 
Nil rate / Exempted12 [Omitted]000 
Nil rate / Exempted13 [Omitted]000 
Nil rate / Exempted14 [Omitted]000 
Nil rate / Exempted15 [Omitted]000 
Nil rate / Exempted16 [Omitted]000 
Nil rate / Exempted17 [Omitted]000 
Nil rate / Exempted183Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5]000 
Nil rate / Exempted19301Live fish.000 
Nil rate / Exempted20302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304000 
Nil rate / Exempted210304, 0306, 0307, 0308All goods, fresh or chilled000 
Nil rate / Exempted220303,0304, 0305,0306, 0307,0308,0309All goods [other than fresh or chilled] and other than pre-packaged and labelled.000 
Nil rate / Exempted23 [Omitted]000 
Nil rate / Exempted24 [Omitted]000 
Nil rate / Exempted25401Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk000 
Nil rate / Exempted26403Curd, Lassi, Butter milk, other than pre-packaged and labelled000 
Nil rate / Exempted27406Chena or paneer, other than pre-packaged and labelled.000 
Nil rate / Exempted28407Birds' eggs, in shell, fresh, preserved or cooked000 
Nil rate / Exempted29409Natural honey, other than pre-packaged and labelled.000 
Nil rate / Exempted30501Human hair, unworked, whether or not washed or scoured; waste of human hair000 
Nil rate / Exempted30A504All goods, fresh or chilled000 
Nil rate / Exempted30B504All goods [other than fresh or chilled] other than pre-packaged and labelled.000 
Nil rate / Exempted31506All 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 products000 
Nil rate / Exempted320507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.000 
Nil rate / Exempted33511Semen including frozen semen000 
Nil rate / Exempted346Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage000 
Nil rate / Exempted35701Potatoes, fresh or chilled.000 
Nil rate / Exempted36702Tomatoes, fresh or chilled.000 
Nil rate / Exempted37703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.000 
Nil rate / Exempted38704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.000 
Nil rate / Exempted39705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.000 
Nil rate / Exempted40706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.000 
Nil rate / Exempted41707Cucumbers and gherkins, fresh or chilled.000 
Nil rate / Exempted42708Leguminous vegetables, shelled or unshelled, fresh or chilled.000 
Nil rate / Exempted43709Other vegetables, fresh or chilled.000 
Nil rate / Exempted43A710Vegetables (uncooked or cooked by steaming or boiling in water), frozen000 
Nil rate / Exempted43B711Vegetables provisionally preserved, but unsuitable in that state for immediate consumption000 
Nil rate / Exempted44712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.000 
Nil rate / Exempted45713“Dried leguminous vegetables, shelled, whether or not skinned or split [Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled.000 
Nil rate / Exempted46714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried sago pith.000 
Nil rate / Exempted46A714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than pre-packaged and labelled.000 
Nil rate / Exempted46B8Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled.000 
Nil rate / Exempted47801Coconuts, fresh or dried, whether or not shelled or peeled000 
Nil rate / Exempted48801Brazil nuts, fresh, whether or not shelled or peeled000 
Nil rate / Exempted49802Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled000 
Nil rate / Exempted50803Bananas, including plantains, fresh or dried000 
Nil rate / Exempted51804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.000 
Nil rate / Exempted52805Citrus 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), fresh000 
Nil rate / Exempted53806Grapes, fresh000 
Nil rate / Exempted54807Melons (including watermelons) and papaws (papayas), fresh.000 
Nil rate / Exempted55808Apples, pears and quinces, fresh.000 
Nil rate / Exempted56809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.000 
Nil rate / Exempted57810Other 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, Tamari000 
Nil rate / Exempted57A813Tamarind dried000 
Nil rate / Exempted58814Peel of citrus fruit or melons (including watermelons), fresh.000 
Nil rate / Exempted597, 9 or 10All goods of seed quality000 
Nil rate / Exempted60901Coffee beans, not roasted000 
Nil rate / Exempted61902Unprocessed green leaves of tea000 
Nil rate / Exempted62909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]000 
Nil rate / Exempted630910 11 10Fresh ginger, other than in processed form000 
Nil rate / Exempted640910 30 10Fresh turmeric, other than in processed form000 
Nil rate / Exempted651001Wheat and meslin other than pre-packaged and labelled.000 
Nil rate / Exempted661002Rye other than pre-packaged and labelled.000 
Nil rate / Exempted671003Barley other than pre-packaged and labelled.000 
Nil rate / Exempted681004Oats other than pre-packaged and labelled.000 
Nil rate / Exempted691005Maize (corn) other than pre-packaged and labelled.000 
Nil rate / Exempted701006Rice other than pre-packaged and labelled.000 
Nil rate / Exempted711007Grain sorghum other than pre-packaged and labelled.000 
Nil rate / Exempted721008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than pre-packaged and labelled.000 
Nil rate / Exempted731101Wheat or meslin flour other than pre-packaged and labelled.000 
Nil rate / Exempted741102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than pre-packaged and labelled.000 
Nil rate / Exempted751103Cereal groats, meal and pellets other than pre-packaged and labelled.000 
Nil rate / Exempted761104Cereal grains hulled000 
Nil rate / Exempted771105Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled.000 
Nil rate / Exempted781106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango f000 
Nil rate / Exempted78A1106 10 10Guar meal000 
Nil rate / Exempted7912All goods of seed quality000 
Nil rate / Exempted801201Soya beans, whether or not broken, of seed quality.000 
Nil rate / Exempted811202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.000 
Nil rate / Exempted821204Linseed, whether or not broken, of seed quality.000 
Nil rate / Exempted831205Rape or colza seeds, whether or not broken, of seed quality.000 
Nil rate / Exempted841206Sunflower seeds, whether or not broken, of seed quality.000 
Nil rate / Exempted851207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken000 
Nil rate / Exempted861209Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing.000 
Nil rate / Exempted871210Hop cones, fresh.000 
Nil rate / Exempted87A1210 10 00Hop cones, neither ground nor powdered nor in the form of pellets000 
Nil rate / Exempted881211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.000 
Nil rate / Exempted891212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.000 
Nil rate / Exempted901213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets000 
Nil rate / Exempted911214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.000 
Nil rate / Exempted921301Lac and Shellac000 
Nil rate / Exempted92A1401Sal leaves, siali leaves, sisal leaves, sabai grass000 
Nil rate / Exempted931404 90 40Betel leaves000 
Nil rate / Exempted93A1404 90 60Coconut shell, unworked000 
Nil rate / Exempted93B1404 90 90Vegetable materials, for manufacture of jhadoo or broom sticks000 
Nil rate / Exempted941701 or 1702(i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other than pre-packaged and labelled000 
Nil rate / Exempted951904Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki other than pre-packaged and labelled.000 
Nil rate / Exempted961905Pappad, by whatever name it is known, except when served for consumption000 
Nil rate / Exempted971905Bread (branded or otherwise), except when served for consumption and pizza bread000 
Nil rate / Exempted97A2009 89 90Tender coconut water other than pre-packaged and labelled.000 
Nil rate / Exempted982106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.000 
Nil rate / Exempted992201Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]000 
Nil rate / Exempted1002201Non-alcoholic Toddy, Neera including date and palm neera000 
Nil rate / Exempted101 [Omitted]000 
Nil rate / Exempted1022301,2302, 2308, 2309Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]000 
Nil rate / Exempted102A[2302De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018000 
Nil rate / Exempted102B2306Cotton seed oil cake000 
Nil rate / Exempted102C23,022,309Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”.000 
Nil rate / Exempted1032501Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water000 
Nil rate / Exempted103A26Uranium Ore concentrate000 
Nil rate / Exempted1042716 00 00Electrical energy000 
Nil rate / Exempted1052835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002000 
Nil rate / Exempted1063002Human Blood and its components000 
Nil rate / Exempted1073006All types of contraceptives000 
Nil rate / Exempted1083101All goods and organic manure other than pre-packaged and labelled.000 
Nil rate / Exempted1093304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta000 
Nil rate / Exempted1103825Municipal waste, sewage sludge, clinical waste000 
Nil rate / Exempted1113926Plastic bangles000 
Nil rate / Exempted1124014Condoms and contraceptives000 
Nil rate / Exempted1134401Firewood or fuel wood000 
Nil rate / Exempted1144402Wood charcoal (including shell or nut charcoal), whether or not agglomerated000 
Nil rate / Exempted114A44 or 68Deities made of stone, marble or wood000 
Nil rate / Exempted114B46Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope000 
Nil rate / Exempted114C46Plates and cups made up of all kinds of leaves/ flowers/bark000 
Nil rate / Exempted1154802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government000 
Nil rate / Exempted1164817 / 4907Postal items, like envelope, Post card etc., sold by Government000 
Nil rate / Exempted11748 or 4907 or 71Rupee notes or coins when sold to Reserve Bank of India or the government of India000 
Nil rate / Exempted118 Omitted    
Nil rate / Exempted1194901Printed books, including Braille books000 
Nil rate / Exempted1204902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material000 
Nil rate / Exempted1214903Children's picture, drawing or colouring books000 
Nil rate / Exempted121A4904Music, printed or in manuscript, whether or not bound or illustrated000 
Nil rate / Exempted122 Omitted    
Nil rate / Exempted122A4907Duty Credit Scrips000 
Nil rate / Exempted1235001Silkworm laying, cocoon000 
Nil rate / Exempted1245002Raw silk000 
Nil rate / Exempted1255003Silk waste000 
Nil rate / Exempted1265101Wool, not carded or combed000 
Nil rate / Exempted1275102Fine or coarse animal hair, not carded or combed000 
Nil rate / Exempted1285103Waste of wool or of fine or coarse animal hair000 
Nil rate / Exempted12952Gandhi Topi000 
Nil rate / Exempted13052Khadi yarn000 
Nil rate / Exempted130A50 to 55Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets000 
Nil rate / Exempted1315303Jute fibres, raw or processed but not spun000 
Nil rate / Exempted1325305Coconut, coir fibre000 
Nil rate / Exempted132A53Coir pith compost other than pre-packaged and labelled.000 
Nil rate / Exempted13363Indian National Flag000 
Nil rate / Exempted1346703Human hair, dressed, thinned, bleached or otherwise worked000 
Nil rate / Exempted1356912 00 40Earthen pot and clay lamps000 
Nil rate / Exempted135A69Idols made of clay000 
Nil rate / Exempted1367018Glass bangles (except those made from precious metals)000 
Nil rate / Exempted136A7117Bangles of lac/shellac000 
Nil rate / Exempted1378201Agricultural 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, hedge000 
Nil rate / Exempted1388445Charkha for hand spinning of yarns, including amber charkha000 
Nil rate / Exempted1398446Handloom [weaving machinery]000 
Nil rate / Exempted1408802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles000 
Nil rate / Exempted141 Omitted    
Nil rate / Exempted1429021Hearing aids000 
Nil rate / Exempted14392Indigenous handmade musical instruments as listed in ANNEXUREII000 
Nil rate / Exempted1449603Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles000 
Nil rate / Exempted1459609Slate pencils and chalk sticks000 
Nil rate / Exempted1469610 00 00Slates000 
Nil rate / Exempted146A96190010 or 96190020Sanitary towels (pads) or sanitary napkins; tampons000 
Nil rate / Exempted1479803Passenger baggage000 
Nil rate / Exempted148Any chapterPuja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti (vi) Unbranded honey [p000 
Nil rate / Exempted149-Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case ma000 
Nil rate / Exempted150-Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Centr000 
Nil rate / Exempted151Any ChapterParts for manufacture of hearing aids000 
Nil rate / Exempted152Any Chapter except 71Rakhi (other than those made of goods falling under Chapter 71)000 
Nil rate / Exempted153Any ChapterSupply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable c000 
Compensation Cess12106 90 20Pan-masala   0.32R per unit
Compensation Cess22202 10 10Aerated waters   12
Compensation Cess32202 10 20Lemonade   12
Compensation Cess42202 10 90Others   12
Compensation Cess4A2202 99 90Caffeinated Beverages   12
Compensation Cess4B2202Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.   12
Compensation Cess52401Unmanufactured tobacco (without lime tube) – bearing a brand name   0.36R per unit
Compensation Cess62401Unmanufactured tobacco (with lime tube) – bearing a brand name   0.36R per unit
Compensation Cess72401 30 00Tobacco refuse, bearing a brand name   0.32R per unit
Compensation Cess82402 10 10Cigar and cheroots   21 or Rs. 4170 per thousand, whichever is higher
Compensation Cess92402 10 10Cigarillos   21 or Rs. 4170 per thousand, whichever is higher
Compensation Cess102402 20 10Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres   5 + Rs.2076 per thousand
Compensation Cess112402 20 20Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres   5 + Rs.3668 per thousand
Compensation Cess122402 20 30Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres   5 + Rs.2076 per thousand
Compensation Cess132402 20 40Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres   5 + Rs.2747 per thousand
Compensation Cess142402 20 50Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres   5 + Rs.3668 per thousand
Compensation Cess152402 20 90Other cigarettes containing tobacco   36 + Rs.4170 per thousand
Compensation Cess162402 90 10Cigarettes of tobacco substitutes   Rs.4006 per thousand
Compensation Cess172402 90 20Cigarillos of tobacco substitutes   12.5 or Rs. 4,006 per thousand whichever is higher
Compensation Cess182402 90 90Other   12.5 or Rs. 4,006 per thousand whichever is higher
Compensation Cess192403 11 10'Hookah' or 'gudaku' tobacco bearing a brand name   0.36R per unit
Compensation Cess202403 11 10Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name   0.12R per unit
Compensation Cess212403 11 90Other water pipe smoking tobacco not bearing a brand name.   0.08R per unit
Compensation Cess222403 19 10Smoking mixtures for pipes and cigarettes   0.69R per unit
Compensation Cess232403 19 90Other smoking tobacco bearing a brand name   0.28R per unit
Compensation Cess242403 19 90Other smoking tobacco not bearing a brand name   0.08R per unit
Compensation Cess24A2403 91 00“Homogenised” or “reconstituted” tobacco, bearing a brand name   0.36R per unit
Compensation Cess252404 11 00“Homogenised” or “reconstituted” tobacco,bearing a brand name   72
Compensation Cess262403 99 10Chewing tobacco (without lime tube)   0.56R per unit
Compensation Cess272403 99 10Chewing tobacco (with lime tube)   0.56R per unit
Compensation Cess282403 99 10Filter khaini   0.56R per unit
Compensation Cess292403 99 20Preparations containing chewing tobacco   0.36R per unit
Compensation Cess302403 99 30Jarda scented tobacco   0.56R per unit
Compensation Cess312403 99 40Snuff   0.36R per unit
Compensation Cess322403 99 50Preparations containing snuff   0.36R per unit
Compensation Cess332403 99 60Tobacco extracts and essence bearing a brand name   0.36R per unit
Compensation Cess342403 99 60Tobacco extracts and essence not bearing a brand name   0.36R per unit
Compensation Cess352403 99 70Cut tobacco   0.14R per unit
Compensation Cess362403 99 90Pan masala containing tobacco ‘Gutkha’   0.61R per unit
Compensation Cess36A2403 99 90All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name   0.43R per unit
Compensation Cess36B2403 99 90All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name   0.43R per unit
Compensation Cess372404 11 00, 2404 19 00All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name   96
Compensation Cess382404 11 00, 2404 19 00All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name   89
Compensation Cess392701Coal; briquettes, ovoids and similar solid fuels manufactured from coal.   Rs.400 per tonne
Compensation Cess402702Lignite, whether or not agglomerated, excluding jet   Rs.400 per tonne
Compensation Cess412703Peat (including peat litter), whether or not agglomerated   Rs.400 per tonne
Compensation Cess41A27Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereofhas notbeen availed by any person   Nil
Compensation Cess428702 10, 8702 20, 8702 30, 8702 90Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51   15
Compensation Cess42A87All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as de   Nil
Compensation Cess42B87Fuel Cell Motor Vehicles   Nil
Compensation Cess438702 or 8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles   NIL
Compensation Cess448703 10 10, 8703 80Electrically operated vehicles, including three wheeled electric motor vehicles.   NIL
Compensation Cess458703Three wheeled vehicles   NIL
Compensation Cess468703Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and (b) Diesel driven vehicles of engine capacity not   NIL
Compensation Cess478703 40, 8703 60Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for a   NIL NIL NIL 15
Compensation Cess488703 50, 8703 70Following Vehicles, with both compression- ignition internal combustion piston engine [diesel- or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessori   NIL NIL NIL 15
Compensation Cess498703Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made the   NIL
Compensation Cess508702, 8703 21 or 8703 22Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle   1
Compensation Cess518702, 8703 31Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of   3
Compensation Cess52[8703Motor vehicles of engine capacity not exceeding 1500 cc   17
Compensation Cess52A8703Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B   20
Compensation Cess52B8703Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground cl   22
Compensation Cess538711Motorcycles of engine capacity exceeding 350 cc.   3
Compensation Cess548802 or 8806Other aircraft (for example, helicopters, aeroplanes), for personal use.   3
Compensation Cess558903Yacht and other vessels for pleasure or sports   3
Compensation Cess56Any chapterAll goods other than those mentioned at S. Nos. 1 to 55 above   Nil

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