No. 01/2017 - Central GST, (CGST Rate Notification)

In exercise of the powers conferred by sub-section (1) of section 9 312[and sub-section (5) of section 15] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-

(i) 2.5 per cent. in respect of goods specified in Schedule I, 

(ii) 6 per cent. in respect of goods specified in Schedule II, 

(iii) 9 per cent. in respect of goods specified in Schedule III, 

(iv) 14 per cent. in respect of goods specified in Schedule IV, 

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

(vi) 0.125 per cent. in respect of goods specified in Schedule VI

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

Schedule I – 2.5%

S. No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

131[0202, 0203, 0204, 0205, 0206,

0207, 0208, 0209, 0210

All goods [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]]

2.

132[0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]]

3.

133[***]

4.

133[***]

5.

133[***]

6.

133[***]

7.

0401

Ultra High Temperature (UHT) milk

8.

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]

9.

0403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

10.

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

11.

0406

Chena or paneer 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

12.

0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 

13.

0409

Natural honey, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

14.

0410

Edible products of animal origin, not elsewhere specified or included

15.

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

16.

0504

134[All goods [other than fresh or chilled] and put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

17.

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

18.

0507 [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.

19.

0508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

20.

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

21.

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

22.

7

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower

313[

********

********

]

25.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

26.

0714

136[Manioc, 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, put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

27.

0801

137[Cashew nuts, whether or not shelled or peeled, desiccated coconuts]

28.

0802

Dried areca nuts, whether or not shelled or peeled

29.

104[0802, 0813]

Dried chestnuts (singhada), whether or not shelled or peeled

43[29A

0802

Walnuts, whether or not shelled]

30.

08

Dried makhana, whether or not shelled or peeled 135[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

105[30A

0804

Mangoes sliced, dried.]

31.

0806

Grapes, dried, and raisins

32.

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

33.

0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

33A

353[***

]

34.

0814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

35.

0901

6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

36.

0902

Tea, whether or not flavoured [other than unprocessed green leaves of tea]

37.

0903

Maté

38.

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

39.

0905

Vanilla

40.

0906

Cinnamon and cinnamon-tree flowers

41.

0907

Cloves (whole fruit, cloves and stems)

42.

0908

Nutmeg, mace and cardamoms

43.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]

44.

0910 [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 spices

45.

10

All goods i.e. cereals, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

46.

1001

Wheat and meslin 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

47.

1002

Rye 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

48.

1003

Barley 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

49.

1004

Oats 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

50.

1005

Maize (corn) 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

51.

1006

Rice 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

52.

1007

Grain sorghum 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

53.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

54.

1101

Wheat or meslin flour 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

55.

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 42[“put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

56.

1103

Cereal groats, meal and pellets, including suji and dalia, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

57.

1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]

58.

1105

Meal, powder, 135[Flour] flakes, granules and pellets of potatoes 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

59.

1106

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713 ]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 42[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]

60.

138[***]

61.

18[ 0713 ]

Guar gum refined split

62.

1109 00 00

Wheat gluten, whether or not dried

63.

12

All goods other than of seed quality

64.

1201

Soya beans, whether or not broken other than of seed quality.

65.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.

66.

1203

Copra 139[***]

67.

1204

Linseed, whether or not broken other than of seed quality.

68.

1205

Rape or colza seeds, whether or not broken other than of seed quality.

69.

1206

Sunflower seeds, whether or not broken other than of seed quality

70.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

71.

1208

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

72.

140[1210 20 00

Hop cones, ground, powdered or in the form of pellets; lupulin]

73.

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered

74.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

75.

1301

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]

76.

1301

Compounded asafoetida commonly known as heeng

242[76A

13

Tamarind kernel powder]

77.

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

78.

141[1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

Vegetable 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, coconut shell, unworked]

242[78A

1404 or 3305

Mehendi paste in cones]

79.

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

80.

1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

81.

1509

Olive oil and its fractions, whether or not refined, but not chemically modified.

82.

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

83.

1511

Palm oil and its fractions, whether or not refined, but not chemically modified.

84.

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

85.

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

86.

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

87.

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

88.

1516

Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

89.

1517

Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

90.

1518

Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

91.

1701

Beet sugar, cane sugar, 142[***]

92.

19[1702 or 1704]

143[Palmyra 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, khaja, khajuli, anarsa]

93.

1801

Cocoa beans whole or broken, raw or roasted

94.

1802

Cocoa shells, husks, skins and other cocoa waste

95.

1803

Cocoa paste whether or not de-fatted

96.

1901 20 00

Mixes and doughs for the preparation of bread, pastry and other baker's wares

97.

1902

Seviyan (vermicelli)

98.

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

99.

1905

Pizza bread

105[99A

1905 or 2106

Khakhra, plain chapatti or roti]

100.

1905 40 00

Rusks, toasted bread and similar toasted products

45[100A

2106

Roasted Gram] 135[idli/dosa batter, chutney powder]

101.

2106 90

Sweetmeats

105[101A

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]

102.

2201 90 10

Ice and snow

266[102 A

2207

Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]

103.

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

7[103A

2302

Bran, 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, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]]

242[103B

2302

Rice bran (other than de-oiled rice bran)

104.

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

105.

2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 46[***]

106.

2305

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 47[***]

107.

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 48[other than cotton seed oil cake]

108.

2307

Wine lees; argol

109.

2401

Tobacco leaves

110.

2502

Unroasted iron pyrites.

111.

144[2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur]

112.

2504

Natural graphite.

113.

2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

114.

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

115.

2507

Kaolin and other kaolinic clays, whether or not calcined.

116.

2508

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

117.

2509

Chalk.

118.

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

119.

2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

120.

2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

121.

2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

122.

2514

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

123.

267[2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802

Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use]

314[123A

2515 11 00

Marble and travertine, crude or roughly trimmed]

124.

2516 [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.

125.

2516 11 00

Granite crude or roughly trimmed

126.

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.

127.

2518

Dolomite, 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; dolomite ramming mix.

2518 10 dolomite, Not calcined or sintered

128.

2519

Natural 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.

129.

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

130.

2521

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

131.

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.

132.

2524

Asbestos

133.

2525

Mica, including splitting; mica waste.

134.

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

135.

2528

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 135[calculated on dry weight]

136.

2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

137.

2530

Mineral substances not elsewhere specified or included.

138.

26 [other than 2619, 2620, 2621]

All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]

139.

2601

Iron ores and concentrates, including roasted iron pyrites

140.

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

141.

2603

Copper ores and concentrates.

142.

2604

Nickel ores and concentrates.

143.

2605

Cobalt ores and concentrates.

144.

2606

Aluminium ores and concentrates.

145.

2607

Lead ores and concentrates.

146.

2608

Zinc ores and concentrates.

147.

2609

Tin ores and concentrates.

148.

2610

Chromium ores and concentrates.

149.

2611

Tungsten ores and concentrates.

150.

2612

Uranium or thorium ores and concentrates.

151.

2613

Molybdenum ores and concentrates.

152.

2614

Titanium ores and concentrates.

153.

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates.

154.

2616

Precious metal ores and concentrates.

155.

2617

Other ores and concentrates

156.

2618

Granulated slag (slag sand) from the manufacture of iron or steel 

135[156A

2621

 Fly Ash]

157.

27

Bio-gas

158.

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

159.

2702

Lignite, whether or not agglomerated, excluding jet

160.

2703

Peat (including peat litter), whether or not agglomerated

161.

2704

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

162.

2705

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

163.

2706

Tar distilled from coal, from lignite or from peat

164.

2710

106[(a) kerosene oil PDS,

(b) The following bunker fuels for use in ships or vessels, namely,

i. IFO 180 CST

ii. IFO 380 CST]

354[iii. Marine Fuel 0.5% (FO)]

165.

2711 12 00,

2711 13 00,

8[2711 19 00]

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 243[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

242[165A

2711 12 00 2711 13 00, 2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]

166.

28

Thorium oxalate

167.

28

Enriched KBF4 (enriched potassium fluroborate)

168.

28

Enriched elemental boron

169.

28

Nuclear fuel

170.

2805 11

Nuclear grade sodium

268[170A

2809

Fertilizer grade phosphoric acid]

171.

2845

Heavy water and other nuclear fuels

172.

2853

Compressed air

173.

30

Insulin

174.

3002, 3006

Animal or Human Blood Vaccines

175.

30

Diagnostic kits for detection of all types of hepatitis

176.

30

Desferrioxamine injection or deferiprone

177.

30

Cyclosporin

178.

30

Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name

179.

30

Oral re-hydration salts

180.

3[30 or any chapter]

Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule

181.

30

Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule

105[181A

30

Medicaments (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 Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia.]

182.

3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name

1[182A

3102

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

182B

3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

182C

3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

182D

3105

Mineral 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 those which are clearly not to be used as fertilizers”]

183.

32

Wattle extract, quebracho extract, chestnut extract

184.

3202

Enzymatic preparations for pre-tanning

185.

3307 41 00

49[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]

186.

3402

Sulphonated castor oil, fish oil or sperm oil

187.

3605 00 10

Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging

105[187A

3915

Waste, parings or scrap, of plastics.]

188.

4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

105[188A

4004 00 00

Waste, parings or scrap of rubber (other than hard rubber)]

189.

145[4011 30 00

New pneumatic tyres, of rubber of a kind used on aircraft]

190.

4011, 4013

Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws

191.

4016

Erasers

106[191A

4017

Waste or scrap of hard rubber.]

192.

4101

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

193.

4102

Raw 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 split

194.

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

195.

4104

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

196.

4105

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

197.

4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

135[197A

4107

Leather 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 4114

197B

4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

197C

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

197D

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

197E

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour]

198.

4401

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

316[198A

4501

Natural cork, raw or simply prepared]

50[315[198AA]

4601,

4602

244[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]]

105[198B

4707

Recovered waste or scrap of paper or paperboard.]

199.

4801

Newsprint, in rolls or sheets

200.

4823

51[Kites, Paper mache articles]

201.

4901

Brochures, leaflets and similar printed matter, whether or not in single sheets

201A

107[***]

202.

5004 to 5006

Silk yarn

203.

5007

Woven fabrics of silk or of silk waste

204.

5104

Garneted stock of wool or of fine or coarse animal hair, shoddy wool

205.

5105

Wool and fine or coarse animal hair, carded or combed

206.

5106 to 5110

Yarn of wool or of animal hair

207.

5111 to 5113

Woven fabrics of wool or of animal hair

208.

5201 to 5203

Cotton and Cotton waste

209.

5204

Cotton sewing thread, whether or not put up for retail sale

210.

5205 to 5207

Cotton yarn [other than khadi yarn]

211.

5208 to 5212

Woven fabrics of cotton

212.

5301

All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 

213.

5302

True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)

214.

5303

All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)

215.

5305 to 5308

All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 269[, including coir pith compost put up in unit container and bearing a brand name]

216.

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

217.

5407, 5408

Woven fabrics of manmade textile materials

218.

5512 to 5516

Woven fabrics of manmade staple fibres

105[218A

5605 0010

Real zari thread (gold) and silver thread, combined with textile thread.]

135[218B

5607

Jute twine, coir cordage or ropes

218C

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

218D

5609

Products of coir]

219.

108[5702, 5703, 5705]

Coir mats, matting and floor covering 270[Coir mats, matting, floor covering and handloom durries]

53[219A

5801

271[all goods]]

135[219AA

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)]

219B

5808

Saree fall]

220.

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, 22 [salma], dabka, chumki, 23 [gota, sitara ], naqsi, kora, glass beads, badla, 24[gizai]

221.

60

Knitted or crocheted fabrics [All goods]

222.

272[61 or 6501 or 6505

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece]

223.

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece

224.

355[63 [other than 6305 32 00, 6305 33 00, 6309]]

Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece]

135[224A

246[6309 or 6310]

Worn clothing and other worn articles; rags]

225.

64

319[Footwear of sale value not exceeding ₹ 1000 per pair]

320[225A

6602 00 00

Walking-sticks including seat sticks

225B

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks]

226.

6901 00 10

Bricks of fossil meals or similar siliceous earths

227.

6904 10 00

Building bricks

228.

6905 10 00

Earthen or roofing tiles

105[228A

7001

Cullet or other waste or scrap of glass]

229.

7018

Glass beads.

230.

84

Pawan Chakki that is Air Based Atta Chakki

135[230A

8407 10 00, 8411

Aircraft engines]

231.

8413, 8413 91

Hand pumps and parts thereof

232.

8419 19

Solar water heater and system

233.

8437

Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof

234.

9[84, 85 or 94]

Following renewable energy devices & parts for their manufacture

(a) Bio-gas plant

(b) Solar power based devices

(c) Solar power generating system

(d) Wind mills, Wind Operated Electricity Generator (WOEG)

(e) Waste to energy plants / devices

(f) Solar lantern / solar lamp

(g) Ocean waves/tidal waves energy devices/plants

25[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]

321[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.]

105[234A

84 or 85

147[E-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 or in part if discarded as waste by the consumer or bulk consumer]

349[234B

8504

Charger or charging station for Electrically operated vehicles]

356[234C

8509

Wet grinder consisting of stone as grinder]

235.

357[***

*]

236.

357[***

*]

237.

357[***

*]

238.

357[***

*]

239.

357[***

*]

240.

357[***

*]

241.

357[***

*]

242.

357[***

*]

350[242A

87

Electrically 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 from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.]

243.

8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

323[243A

8714 20

Parts and accessories of carriage for disabled persons]

242[322[243B]

88 or Any other chapter

Scientific 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 payloads]

244.

8802

Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.

245.

8803

Parts of goods of heading 8802

246.

8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

247.

8902

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

248.

8904

Tugs and pusher craft

249.

8905

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms

250.

8906

Other vessels, including warships and lifeboats other than rowing boats

251.

8907

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

252.

Any chapter

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

253.

90

Coronary stents and coronary stent systems for use with cardiac catheters

254.

90 or any other Chapter

Artificial kidney

255.

90 or 84

Disposable sterilized dialyzer or micro barrier of artificial kidney

256.

90 or any other Chapter

Parts of the following goods, namely:-

(i) Crutches;

(ii) Wheel chairs;

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers; and

(vi) Artificial limbs

257.

90 or any other Chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule

54[257A

9404

Cotton quilts of sale value not exceeding ₹ 1000 per piece]

135[257B

9401 10 00

Aircraft seats]

258.

9405 50 31

Kerosene pressure lantern

259.

9405 91 00, 9405 92 00 or 9405 99 00

Parts of kerosene pressure lanterns including gas mantles

148[259A

4016 or 9503

Toy balloons made of natural rubber latex

259B

9507

Fishing hooks

259C

9601

Worked corals other than articles of coral]

56[260.

9603 [other than 9603 10 00]

Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]

261.

9704

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

262.

9705

Numismatic coins

263.

9804

Drugs 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.

57[263A

Any Chapter

Rosaries, prayer beads or Hawan samagri]

105[264

Any chapter

274[Biomass briquettes or solid bio fuel pellets]]

List 1 [See S.No.180 of the Schedule I]

(1) Amikacin

(2) Amphotericin-B

(3) Amrinone

(4) Aprotinin

(5) Baclofen

(6) Bleomycin

(7) Busulphan

(8) BCG vaccine, Iopromide, Iotrolan

(9) Chlorambucil

(10) Chorionic Gonadotrophin

(11) Clindamycin

(12) Cyclophosphamide

(13) Dactinomycin

(14) Daunorubicin

(15) Desferrioxamine

(16) Dimercaprol

(17) Disopyramide phosphate

(18) Dopamine

(19) Eptifibatide

(20) Glucagon

(21) Hydroxyurea

(22) Isoprenaline

(23) Isoflurane

(24) Lactulose

(25) Lomustine

(26) Latanoprost

(27) Melphalan

(28) Mesna

(29) Methotrexate

(30) MMR (Measles, mumps and rubella) vaccine

(31) Mustin Hydrochloride

(32) Pancuronium Bromide

(33) Praziquantel

(34) Protamine

(35) Quinidine

(36) Sodium Cromoglycate spin caps and cartridges

(37) Sodium Hyalauronatesterile 1% and 1.4% solution

(38) Somatostatin

(39) Strontium Chloride (85Sr.)

(40) Thioguanine

(41) Tobramycin

(42) TetanusImmunoglobin

(43) Typhoid Vaccines:

(a) VI Antigen of Salmonella Typhi, and

(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi

(44) Tretinoin

(45) Tribavirin / Ribavirin

(46) Urokinase

(47) Ursodeoxycholic Acid

(48) Vancomycin

(49) Vasopressin

(50) Vecuronium Bromide

(51) Zidovudine

(52) 5-Fluorouracil

(53) Pegulated Liposomal Doxorubicin Hydrochloride injection

(54) Ketoanalogue preparation of essential amino acids

(55) Pergolide

(56) Kit for bedside assay of Troponin-T

(57) Solution for storing, transporting, flushing donor organs for transplant

(58) Miltefosine

(59) Milrinone Lactate

(60) Methoxy Isobutile Isonitrile (MIBI)

(61) Haemophilus Influenzae Type b Vaccine

(62) Mycophenolate Sodium

(63) Verteporfin

(64) Daclizumab

(65) Ganciclovir

(66) Drotrecoginalfa (activated)

(67) Eptacogalfa activated recombinant coagulation factor VIIa

(68) Muromonab CD3

(69) Japanese encephalitis vaccine

(70) Valganciclovir

(71) Low molecular weight heparin

(72) Efavirenz

(73) Emtricitabine;

(74) Azathioprine;

(75) Antinomycin D;

(76) Cytosine Arabinoside (Cytarabine);

(77) Vinblastine Sulphate

(78) Vincristine;

(79) Eurocollins Solution;

(80) Everolimus tablets/dispersible tablets;

(81) Poractant alfa

(82) Troponin-I whole blood test kit;

(83) Blower/mister kit for beating heart surgery;

(84) Fluoro Enzyme Immunoassay Diagnostic kits.

(85) Tablet Telbivudine

(86) Injection Exenatide

(87) DTaP-IPV-Hibor PRP-T combined Vaccine

(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)

(89) Injection Thyrotropin Alfa

(90) Injection Omalizumab.

(91) Abatacept

(92) Daptomycin

(93) Entacevir

(94) Fondaparinux Sodium

(95) Influenza Vaccine

(96) Ixabepilone

(97) Lapatinib

(98) Pegaptanib Sodium injection

(99) Suntinib Malate

(100) Tocilizumab

(101) Agalsidase Beta

(102) Anidulafungin

(103) Capsofungin acetate

(104) Desflurane USP

(105) Heamostatic Matrix with Gelatin and human Thrombin

(106) Imiglucerase

(107) Maraviroc

(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)

(109) Sorafenib tosylate

(110) Varenciline tartrate

(111) 90 Yttrium

(112) Nilotinib

(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection

(114) Micafungin sodium for injection

(115) Bevacizumab

(116) Raltegravir potassium

(117) Rotavirus Vaccine (Live Oral Pentavalent)

(118) Pneumococcal Polysaccharide Vaccine

(119) Temsirolimus Concentrate for infusion for injection

(120) Natalizumab

(121) Octreotide

(122) Somatropin

(123) Aurothiomalate Sodium

(124) Asparaginase

(125) Agglutinating Sera

(126) Anti-Diphtheria Normal Human Immunoglobulin

(127) Anti-human lymophocyte immunoglobulin IV

(128) Anti-human thymocyte immunoglobulin IV

(129) Anti-Pertussis Normal Human Immunoglobulin

(130) Anti-Plague serum

(131) Anti-Pseudomonas Normal Human Immunoglobulin

(132) Basiliximab

(133) Beractant Intra-tracheal Suspension

(134) Blood group sera

(135) Botulinum Toxin Type A

(136) Burn therapy dressing soaked in gel

(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders

(138) Bovine Albumin

(139) Bretyleum Tossylate

(140) Calcium Disodium Edetate

(141) Carmustine

(142) Cesium Tubes

(143) Calcium folinate

(144) Cholestyramine

(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)

(146) Cobalt-60

(147) Corticotrophin

(148) Cyanamide

(149) Diagnostic Agent for Detection of Hepatitis B Antigen

(150) Diagnostic kits for detection of HIV antibodies

(151) Diphtheria Antitoxin sera

(152) Diazoxide

(153) Edrophonium

(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]

(155) Epirubicin

(156) Fibrinogen

(157) Floxuridine

(158) Flucytosin

(159) Flecainide

(160) Fludarabine Phosphate

(161) Foetal Bovine Serum (FBS)

(162) Gadolinium DTPA Dimeglumine

(163) Gallium Citrate

(164) Gasgangrene Anti-Toxin Serum

(165) Goserlin Acetate

(166) Hepatitis B Immunoglobulin

(167) Hexamethylmelamine

(168) Hydralazine

(169) Idarubicine

(170) Idoxuridine

(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.

(172) Inactivated rabies vaccine [Human diploid cell]

(173) Inactivated rabies vaccine [Vero-cell]

(174) Intravenous amino acids

(175) Intravenous Fat Emulsion

(176) Iopamidol

(177) Iohexol

(a) Indium(III) inbleomycin

(b) Indium113 Sterile generator and elution accessories

(c) Indium113 in brain scanning kit

(d) Indium113 in liver scanning kit

(178) Iscador, CLIA diagnostic kits

(179) Levodopa with benserazine

(180) Lenograstim

(181) Meningococcoal A and C combined vaccine with diluant solvent

(182) Methicillin

(183) Metrizamide Inj with diluant

(184) Monocomponent insulins

(185) Mycophenolate Mofetil

(186) Normal Human plasma

(187) Normal Human immunoglobulin

(188) Nuclear magnetic resonance contrast agent

(189) Normal Human serum Albumin

(190) Penicillamine

(191) Pentamidine

(192) Penicillinase

(193) Poliomyelitis vaccine (inactivated and live)

(194) Potassium Aminobenzoate

(195) Porcine Insulin Zinc Suspension

(196) Prednimustine

(197) Porcine and Bovine insulin

(198) Purified Chick Embryo Cell Rabies Vaccine

(199) Pyridostigmine

(200) Pneumocystis cariniiI F kits

(201) Prostaglandin E1 (PGE1)

(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)

(203) Radioisotope TI 201

(a) Rabbit brains thromboplastin for PT test

(b) Reagent for PT tests

(c) Human Thrombin for TT tests

(204) Rabies immune globulin of equine origin

(205) Sevoflurane

(206) Recuronium Bromide

(207) Septopal beads and chains

(208) Sodium Arsenate

(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones

(210) Solution of Nucleotides and Nucliosides

(211) Specific Desensitizing Vaccine

(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding

(213) Strontium SR-89 Chloride

(214) Suxamethonium Chloride

(215) Selenium-75

(216) Teicoplanin

(217) Tetrofosmin

(218) Ticarcillin

(219) Tranexamic Acid

(220) Tocainide

(221) Tri-iodothyronine

(222) Triethylene Tetramine

(223) Thrombokinase

(224) Teniposide

(225) Trans-1-diamino cyclohexane Oxalatoplatinum

(226) Ticarcillin Disodium and Potassium Clavulanate combination

(227) Vindesin Sulphate

(228) X-ray diagnostic agents, the following:-

(a) Propylidone

(b) Ethyliodophenylundecylate

(c) Iodipammide methyl glucamine

(d) Lipidollutra fluid

(e) Patentblue

(f) Zalcitabine

(229) Zoledronic Acid

(230) Anti-Haemophilic Factors Concentrate (VIII and IX)

List 2 [See S.No.181 of the Schedule I]

(1) Streptomycin

(2) Isoniazid

(3) Thiacetazone

(4) Ethambutol

(5) Sodium PAS

(6) Pyrazinamide

(7) Dapsone

(8) Clo- fazamine

(9) Tetracycline Hydrochloride

(10) Pilocarpine

(11) Hydrocortisone

(12) Idoxuridine

(13) Acetazolamide

(14) Atro- pine

(15) Homatroprn

(16) Chloroquine

(17) Amodiaquine

(18) Quinine

(19) Pyrimethamine

(20) Sulfametho pyrezine

(21) Diethyl Carbamazine

(22) Arteether or formulation of artemisinin.

List 3 [See S.No.257 of the Schedule I]

(A) (1) Braille writers and braille writing instruments

(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers

(3) Canes, Electronic aids like the Sonic Guide

(4) Optical, Environmental Sensors

(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator

(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels

(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks

(8) Drafting, Drawing aids, tactile displays

(9) Specially adapted clocks and watches

(B) (1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule

(2) Wheel chairs falling under heading No. 87.13 of the First Schedule

(C) Artificial electronic larynx and spares thereof

(D) Artificial electronic ear (Cochlear implant)

(E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers

(2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines

(3) Braille paper

(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind

(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes

(6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind

(7) Assistive listening devices, audiometers

(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags

(9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.

Schedule II – 6%

S. No.

Chapter / Heading / Subheading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

01012100, 010129

Live horses

2.

149[***]

3.

149[***]

4.

149[***]

5.

149[***]

6.

149[***]

7.

149[***]

8.

149[***]

9.

149[***]

10.

149[***]

11.

150[0402 91 10, 0402 99 20

Condensed milk]

12.

0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

13.

0406

Cheese

14.

0801

Brazil nuts, dried, whether or not shelled or peeled 151[***]

15.

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

16.

0804

109[Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried.]

10[16A

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.]

17.

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 110[dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]

18.

1108

Starches; inulin

19.

1501

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

20.

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

21.

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

22.

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

23.

1505

Wool grease and fatty substances derived therefrom (including lanolin)

24.

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

25.

1516

Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

26.

1517

Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

27.

1518

Animal fats and animal 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 mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included

28.

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

29.

1602

Other prepared or preserved meat, meat offal or blood

30.

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

31.

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

32.

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

135[32A

1701 91, 1701 99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)

242[32AA

1704

Sugar boiled confectionery]

32B

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared]

33.

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

34.

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

35.

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

36.

2004

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

37.

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

38.

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

39.

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

40.

2008

Fruit, 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 and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

41.

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

42.

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

43.

2102

152[Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders]

44.

153[2103

All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings]

45.

2106

 60[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, 154[***]

46.

2106 90

111[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]

135[46A

2106 90 91

Diabetic foods]

242[46B

2201

Drinking water packed in 20 litres bottles]

47.

11[2202 99 10]

Soya milk drinks

48.

12[2202 99 20]

Fruit pulp or fruit juice based drinks

49.

13[2202 99 90]

Tender coconut water 62[put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]

50.

14[2202 99 30]

Beverages containing milk

51.

2515 12 10

Marble and travertine blocks

52.

2516

Granite blocks

53.

28

Anaesthetics

54.

28

Potassium Iodate

55.

28

Steam

56.

246A[28 or 38]

Micronutrients, which are covered under 28[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, 1985

57.

2801 20

Iodine

135[57A

2804 40 10

Medical grade oxygen]

275[*

***

*]

58.

2847

Medicinal grade hydrogen peroxide

59.

247[29 or 3808 93]

Gibberellic acid

60.

3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

61.

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products

62.

3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

63.

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

64.

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

65.

3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]

66.

2[***]

67.

2[***]

68.

2[***]

69.

2[***]

70.

155[3215

All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]

71.

156[***]

72.

3306 10 10

Tooth powder

73.

3307 41 00

Odoriferous preparations which operate by burning [other than 63[agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]

74.

29, 30, 29[3301]

Following goods namely:-

a. Menthol and menthol crystals,

b. Peppermint (Mentha Oil),

c. Fractionated / de-terpenated mentha oil (DTMO),

d. De-mentholised oil (DMO),

e. Spearmint oil,

f. Mentha piperita oil

75.

3406

Candles, tapers and the like

76.

3701

Photographic plates and film for x-ray for medical use

77.

3705

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

78.

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.

242[78A

3808

The 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 fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan]

79.

3818

Silicon wafers

80.

3822

All diagnostic kits and reagents

242[80A

3826

Bio-diesel]

373[80AA

**

**]

81.

3926

Feeding bottles

82.

3926

Plastic beads

83.

4007

Latex Rubber Thread

84.

4014

Nipples of feeding bottles

85.

4015

Surgical rubber gloves or medical examination rubber gloves

64[85A

4016

Rubber bands]

86.

157[***]

87.

157[***]

88.

157[***]

89.

158[4202 22 20

Hand bags and shopping bags, of cotton

90.

4202 22 30

Hand bags and shopping bags, of jute]

91.

4203

Gloves specially designed for use in sports

92.

44 or any Chapter

The 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 manufactured from agricultural crop residues

65[92A

44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious metals]]

93.

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like

94.

4405

Wood wool; wood flour

95.

4406

Railway or tramway sleepers (cross-ties) of wood

96.

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

276[96A

4409

Bamboo flooring]

97.

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

98.

4416

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves

99.

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

248[99A

4418

Bamboo wood building joinery

99B

4419

Tableware and Kitchenware of wood]

100.

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

101.

4421

Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

324[101A

4502 00 00

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

101B

4503

Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom

101C

4504

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]

325[*

*****

*]

249[***]

250[***]

105.

4701

Mechanical wood pulp

106.

4702

Chemical wood pulp, dissolving grades

107.

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

108.

4704

Chemical wood pulp, sulphite, other than dissolving grades

109.

4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

110.

4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

111.

112[***]

112.

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

113.

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

114.

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

115.

4806 20 00

Greaseproof papers

116.

4806 40 10

Glassine papers

117.

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

118.

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

119.

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

120.

4811

Aseptic packaging paper

121.

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

122.

4819

Cartons, boxes and cases of corrugated paper or paper board

123.

4820

Exercise book, graph book, & laboratory note book and notebooks

124.

4823

Paper pulp moulded trays

125.

48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

326[*

*****

*]

127.

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing

128.

4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 67[similar documents of title[other than Duty Credit Scrips]]

129.

4908

Transfers (decalcomanias)

130.

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

131.

4910

Calendars of any kind, printed, including calendar blocks

132.

4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices

105[132A

5401

Sewing thread of manmade filaments, whether or not put up for retail sale

132B

5402, 5403, 5404,5405,5406

Synthetic or artificial filament yarns

132C

5508

Sewing thread of manmade staple fibres

132D

5509, 5510, 5511

Yarn of manmade staple fibres.]

133.

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool 242[[except cigarette filter rods]]

134.

5602

Felt, whether or not impregnated, coated, covered or laminated

135.

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

136.

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

137.

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; 113[***] Imitation zari thread

138.

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

139.

5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 135[other than jute twine, coir cordage or ropes]

140.

159[***]

141.

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 135[other than products of coir]

142.

5701

Carpets and other textile floor coverings, knotted, whether or not made up

143.

5702

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

144.

5703

Carpets and other textile floor coverings, tufted, whether or not made up

145.

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

146.

5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 277[except the items covered in 219 in Schedule I]

278[*

***

*]

148.

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

149.

5803

Gauze, other than narrow fabrics of heading 5806

150.

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

151.

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

152.

160[***]

153.

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

154.

5808

69[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]]

155.

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

156.

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

157.

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

158.

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

159.

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

160.

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

161.

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

162.

5905

Textile wall coverings

163.

5906

Rubberised textile fabrics, other than those of heading 5902

164.

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

165.

5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated

166.

5909

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

167.

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

168.

5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

169.

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ 1000 per piece

170.

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹ 1000 per piece

171.

161[63[other than 6309]

Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags]

328[171A

6305 32 00

Flexible intermediate bulk containers]

70[327[171AA]

6501

Textile caps]

135[171B

6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics]

172.

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

173.

6602

329[******] whips, riding-crops and the like

174.

6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

175.

6701

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

176.

68

Sand lime bricks 71[or Stone inlay work]

72[176A

6802

Statues, 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 stone]

330[*

*****

*]

373[177A

**

**]

73[177B

6911

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china]

73[177C

6912

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china]

73[177D

6913

Statues and other ornamental articles.]

178.

7015 10

Glasses for corrective spectacles and flint buttons

179.

7020

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

180.

7310 or 7326

Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners

181.

7317

Animal shoe nails

182.

7319

Sewing needles

183.

7321

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

184.

7323

Table, kitchen or other household articles of iron & steel; Utensils

185.

7418

Table, kitchen or other household articles of copper; Utensils

279[185A

7419 99 30

Brass Kerosene Pressure Stove]

186.

7615

Table, kitchen or other household articles of aluminium; Utensils

187.

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

188.

8214

Paper knives, Pencil sharpeners and blades therefor

189.

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

74[189A

8306

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware.]

190.

8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

191.

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

192.

8413

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 pumps

193.

8414 20 10

Bicycle pumps

194.

8414 20 20

Other hand pumps

195.

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

280[195A

8420

Hand operated rubber roller

195AA

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers]

242[195B

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers]

196.

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 135[; Parts [8432 90]

197.

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 135[; parts [8433 90 00]

198.

8434

Milking machines and dairy machinery

199.

8436

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

200.

8452

163[Sewing 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 machines]

201.

8479

Composting Machines

201A

359[***

*]

202.

8517

Telephones for cellular networks or for other wireless networks

203.

85

Parts for manufacture of Telephones for cellular networks or for other wireless networks

204.

8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

205.

8539

LED lamps

360[205A

8601

Rail locomotives powered from an external source of electricity or by electric accumulators

205B

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

205C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

205D

8604

Railway 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)

205E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

205F

8606

Railway or tramway goods vans and wagons, not self-propelled

205G

8607

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

205H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing]

206.

351[***

**]

281[206A

87

Fuel Cell Motor Vehicles]

207.

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

135[207A

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]

208.

8712

Bicycles and other cycles (including delivery tricycles), not motorised

209.

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712

210.

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

211.

8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

212.

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

213.

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

214.

9001

Contact lenses; Spectacle lenses

215.

164[9003

Frames and mountings for spectacles, goggles or the like, and parts thereof]

216.

9004

Spectacles, corrective 135[other than goggles for correcting vision]

217.

9017 20

Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

218.

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

219.

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

220.

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

221.

9021

165[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; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]

222.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

135[222A

9403

Furniture wholly made of bamboo, cane or rattan]

223.

9404

Coir products [except coir mattresses]

224.

9404

Products wholly made of quilted textile materials

76[224A

9404

Cotton quilts of sale value exceeding ₹ 1000 per piece]

225.

9405,

9405 50 31

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

226.

9405

LED lights or fixtures including LED lamps

227.

9405

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

228.

9503

Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]

229.

9504

Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]

230.

9506

Sports goods other than articles and equipments for general physical exercise

231.

9507

Fishing rods, 166[***], and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of 30[heading 9208 or 9705]) and similar hunting or shooting requisites

77[231A

231A 9601

Worked 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)]

282[231B

9607

Slide fasteners] 361[and parts thereof]

232.

9608

Pens [other than Fountain pens, stylograph pens]

233.

9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk

234.

9615

Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof

235.

283[9619 00 30, 9619 00 40, or 9619 00 90

All goods]

236.

9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques

237.

9702

Original engravings, prints and lithographs

238.

9703

Original sculptures and statuary, in any material

239.

9705

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]

240.

9706

Antiques of an age exceeding one hundred years

241.

9804

Other Drugs and medicines intended for personal use

242.

-

Lottery run by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

135[243

Any Chapter

Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software]

Schedule III – 9%

S. No.

Chapter / Heading / Subheading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

167[***]

2.

1107

Malt, whether or not roasted

3.

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 242[[other than tamarind kernel powder]].

4.

1404 90 10

Bidi wrapper leaves (tendu)

5.

1404 90 50

Indian katha

6.

1517 10

All goods i.e. Margarine, Linoxyn

7.

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

8.

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

9.

1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

10.

168[***]

11.

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

12.

1704

169[Sugar 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, 252[groundnut sweets, gajak and sugar boiled confectionery]]]

135[12A

1804

Cocoa butter, fat and oil

12B

1805

Cocoa powder, not containing added sugar or sweetening matter

12C

1806

Chocolates and other food preparations containing cocoa]

13.

170[1901 [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 of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included

[other than mixes and doughs for the preparation of bakers’ wares of heading 1905]]

14.

171[***]

15.

1904 [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 with sugar or gur, commonly known as Murki]

16.

172[1905

Pastry, 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 or roti, bread, rusks, toasted bread and similar toasted products]

135[16A

2101 11, 2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee]

17.

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

18.

173[***]

19.

173[***]

20.

173[***]

21.

2104

Soups and broths and preparations therefor; homogenised composite food preparations

22.

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

23.

2106

174[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]

24.

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 242[[other than Drinking water packed in 20 litres bottles]]

135[24A

2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than tender coconut water]] 362[and caffeinated beverages]

25.

2207

Ethyl alcohol and other spirits, denatured, of any strength 284[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]

26.

2209

Vinegar and substitutes for vinegar obtained from acetic acid

135[26A

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

26B

2516 12 00

Granite, other than blocks]

27.

175[***]

28.

2619

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

29.

2620

Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

30.

2621

176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]

135[30A

2706

Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]

31.

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

32.

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

33.

2710

177[Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]]

34.

2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]

35.

2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

36.

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

37.

2714

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

38.

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

39.

28

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods 242[including Fertilizer grade Phosphoric acid]]

40.

29

All organic chemicals other than giberellic acid

41.

30

Nicotine polacrilex gum

42.

3102

Mineral or chemical fertilisers, nitrogenous, 4[***] which are clearly not to be used as fertilizers

43.

3103

Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers

44.

3104

Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers

45.

3105

Mineral 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 clearly not to be used as fertilizers

46.

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)

47.

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)

48.

3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

49.

3204

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

50.

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

51.

3206

Other 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 defined

52.

3207

178[Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes]

285[52A

3208

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

52B

3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

52C

3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather]

53.

3211 00 00

Prepared driers

54.

3212

Pigments (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 retail sale

105[54A

3213

179[Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]

286[54B

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like]

55.

180[***]

56.

3301

Essential 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 deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

57.

3302

Mixtures 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 manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

135[57A

3303

Perfumes and toilet waters]

58.

181[3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]

59.

182[3305

253[Preparations for use on the hair [except Mehendi pate in Cones]]

60.

183[3306

Preparations 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]]

135[60A

3307

Pre-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 disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]

61.

184[3401

Soap; 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 cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent]

135[61A

3402

Organic 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 Sulphonated castor oil, fish oil or sperm oil]

61B

3403

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

62.

3404

Artificial waxes and prepared waxes

135[62A

3405

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

63.

3407

116[Modelling 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 preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]

64.

3501

Casein, caseinates and other casein derivatives; casein glues

65.

3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives

66.

3503

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

67.

3504

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein

68.

3505

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

69.

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

70.

3507

Enzymes, prepared enzymes

71.

3601

Propellant powders

135[71A

3602

Prepared explosives, other than propellant powders; such as Industrial explosives]

72.

3603

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

135[72A

3604

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]

73.

3605

Matches (other than handmade safety matches [3605 00 10])

135[73A

3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters]

74.

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)

75.

3702

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

76.

3703

Photographic paper, paperboard and textiles, sensitised, unexposed