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    Live horses
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Condensed milk   Notes: As amended by notification no. 43/2017 dated 14-11-2017 w....
    Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
    Cheese
    Brazil nuts, dried, whether or not shelled or peeled   Clarification Clarification ...
    Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus...
    [Dates (soft or hard), figs, pineapples, avocados, guavas [, mangoes (other than mangoes sliced...
    Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or [dried fruits of Chapter...
    Starches; inulin
    Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
    Fats of bovine animals, sheep or goats, other than those of heading 1503
    Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise ...
    Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemic...
    Wool grease and fatty substances derived therefrom (including lanolin)
    Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
    Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogen...
    Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or...
    Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydra...
    Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on the...
    Other prepared or preserved meat, meat offal, blood or insects.   Notes: As amende...
    Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
    Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
    Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
    All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (oth...
    170432AA
    Sugar boiled confectionery   Note: As Inserted vide notification no. 7/2018 dated ...
    Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such ...
    Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by...
    Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic...
    Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
    Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
    Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than ...
    Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other t...
    Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac&eac...
    Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cook...
    Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not contai...
    Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing adde...
    Tender coconut water [, pre-packaged and labelled]]   Explanation [(ii) The expre...
    Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereo...
    Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of...
    All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustar...
    [Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, &n...
    [Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [o...
    Diabetic foods   Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w...
    Drinking water packed in 20 litres bottles   Note: As Inserted vide notification n...
    Soya milk drinks   11. Tariff heading Corrected vide Corrigendum notification dated 1...
    [Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonate...
    Omitted   Notes: As omitted vide Notification No. 18/2021-Integrated Tax (Rate) da...
    Beverages containing milk   11. Tariff heading Corrected vide Corrigendum notificatio...
    Marble and travertine blocks
    Granite blocks
    2853
    Anaesthetics
    2854
    Potassium Iodate
    2855
    Steam
    Micronutrients, which are covered under [serial number 1(g)] of Schedule 1, Part (A) of the Fertiliz...
    Iodine
    Medical grade oxygen   Notes: As inserted by notification no. 43/2017 dated 14-11-...
    Omitted   Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-...
    Medicinal grade hydrogen peroxide
    Gibberellic acid   Notes: As  amended  vide notification no. 7/2018 date...
    Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of gla...
    Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fra...
    Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituent...
    Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed produc...
    Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices)...
    Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar ster...
    Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
    Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
    Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
    Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Tooth powder
    Odoriferous preparations which operate by burning [other than [agarbattis, lobhan, dhoop batti, dhoo...
    Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionate...
    Candles, tapers and the like
    All goods   Notes: As inserted by Notification No. 03/2020-Intergrated Tax (R...
    Photographic plates and film for x-ray for medical use
    Photographic plates and films, exposed and developed, other than cinematographic film
    Photographic plates and films, exposed and developed, whether or not incorporating sound track or co...
    The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacil...
    Silicon wafers
    All diagnostic kits and reagents   Clarification Clarification regarding the b...
    Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed D...
    Omitted   Notes: Omitted vide Notification No.26/2019-Integrated Tax (Rate) d...
    Feeding bottles
    Plastic beads
    Latex Rubber Thread
    Nipples of feeding bottles
    Surgical rubber gloves or medical examination rubber gloves
    Rubber bands   Notes: As Inserted vide notification no. 27/2017 IT(rate) dated 22-...
    Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (...
    Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or...
    Leather further prepared after tanning or crusting, including parchment-dressed leather, of other an...
    Chamois (including combination chamois) leather; patent leather and patent laminated leather; metall...
    Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or ...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Hand bags and shopping bags, of cotton     Notes: As amended by notificati...
    Hand bags and shopping bags, of jute     Notes: As amended by notification...
    Gloves specially designed for use in sports
    The following goods, namely: - a. Cement Bonded Particle Board; b. Jute Particle Board; c. ...
    Idols of wood, stone [including marble] and metals [other than those made of precious metals] &nb...
    Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden st...
    Wood wool; wood flour
    Railway or tramway sleepers (cross-ties) of wood
    Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for simila...
    Bamboo flooring   Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e....
    Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box...
    Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including sta...
    Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and...
    Tableware and Kitchenware of wood   Notes: As Inserted vide notification no. 27/20...
    Bamboo wood building joinery   Note: As Inserted vide notification no. 7/2018 date...
    Tableware and Kitchenware of wood   Note: As Inserted vide notification no. 7/2018...
    Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of...
    Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the ...
    Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, shee...
    4503101B
    Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom   Notes:...
    4504101C
    Agglomerated cork (with or without a binding substance) and articles of agglomerated cork   ...
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    Omitted Notes: Omitted  vide notification no. 7/2018 dated 25-1-2018, before it was r...
    Omitted Notes: Omitted  vide notification no. 7/2018 dated 25-1-2018, before it was r...
    Mechanical wood pulp
    Chemical wood pulp, dissolving grades
    Chemical wood pulp, soda or sulphate, other than dissolving grades
    Chemical wood pulp, sulphite, other than dissolving grades
    Wood pulp obtained by a combination of mechanical and chemical pulping processes
    Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cel...
    Omitted   Note: Omitted  vide notification no. 35/2017 dated 13-10-2017, befo...
    Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and n...
    Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
    Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as spe...
    Greaseproof papers
    Glassine papers
    Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an...
    Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embo...
    Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substa...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of...
    Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugate...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Exercise book, graph book, & laboratory note book and notebooks
    Paper pulp moulded trays
    48125
    Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
    4905125A
    Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical pl...
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    5401132A
    Sewing thread of manmade filaments, whether or not put up for retail sale   Note: ...
    Synthetic or artificial filament yarns   Note: As Inserted vide notification no. 3...
    5508132C
    Sewing thread of manmade staple fibres   Note: As Inserted vide notification no. 3...
    Yarn of manmade staple fibres   Note: As Inserted vide notification no. 35/2017 da...
    Wadding of textile materials and articles thereof; such as Absorbent cotton wool [[except cigarette ...
    Felt, whether or not impregnated, coated, covered or laminated
    Nonwovens, whether or not impregnated, coated, covered or laminated   Clarification ...
    Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 540...
    [Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or...
    Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 560...
    Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, ...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not els...
    Carpets and other textile floor coverings, knotted, whether or not made up
    Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, inc...
    Carpets and other textile floor coverings (including Turf), tufted, whether or not made up  ...
    Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
    Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings i...
    Omitted   Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-...
    Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted t...
    Gauze, other than narrow fabrics of heading 5806
    Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, ...
    Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-wo...
    Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
    Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or...
    [Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or c...
    Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used i...
    Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than...
    Quilted textile products in the piece, composed of one or more layers of textile materials assembled...
    Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of boo...
    Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
    Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading...
    Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied o...
    Textile wall coverings
    Rubberised textile fabrics, other than those of heading 5902
    Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, s...
    Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incande...
    Textile hose piping and similar textile tubing, with or without lining, armour or accessories of oth...
    Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, ...
    Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Text...
    61169
    Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ ...
    [Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings...
    62170
    Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding S...
    Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Wor...
    Omitted   Notes: Omitted vide Notification No.26/2019-Integrated Tax (Rate) dated ...
    64171A1
    Footwear of sale value not exceeding ₹ 1000 per pair.   Notes: As inserted v...
    6501171AA
    Textile caps   Notes: Sr. No. Renumbered from 171A to 171AA vide Notification No. ...
    6505171B
    Hats (knitted/crocheted) or made up from lace or other textile fabrics     No...
    Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrell...
    Whips, riding-crops and the like   Notes: As Amended vide Notification No. 25/2018...
    Parts, trimmings and accessories of articles of heading 6601 or 6602
    Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and ar...
    68176
    Sand lime bricks[or Stone inlay work]     Notes: As  amended vide not...
    6802176A
    Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups...
    6815176B
    [Fly ash bricks; Fly ash aggregates; Fly ash blocks]     Clarification  ...
    Bricks of fossil meals or similar siliceous earths     Notes: As Inserted ...
    Building bricks   Notes: As Inserted vide Notification No. 1/2022-Integrated ...
    Earthen or roofing tiles   Notes: As Inserted vide Notification No. 1/2022-In...
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    6909177A
    Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic ...
    6911177B
    Tableware, kitchenware, other household articles and toilet articles, of porcelain or china  ...
    6912177C
    Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or chi...
    6913177D
    Statues and other ornamental articles   Notes: As Inserted vide notification no. 2...
    Glasses for corrective spectacles and flint buttons
    Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
    [Mathematical boxes, geometry boxes and colour boxes]   Notes: As amended vide Not...
    Milk cans made of Iron, Steel, or Aluminium   Notes: Inserted vide notification no...
    Animal shoe nails
    Sewing needles
    Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
    Solar cookers   Clarification Clarification regarding appropriate classification an...
    Table, kitchen or other household articles of iron & steel; Utensils
    Table, kitchen or other household articles of copper; Utensils
    Brass Kerosene Pressure Stove   Notes: As amended vide Notification No. 18/2021-In...
    Table, kitchen or other household articles of aluminium; Utensils
    8214186A
    Pencil sharpeners   Notes: Inserted vide Notification No. 03/2023- Integrated...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8306189A
    Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base meta...
    Fuel elements (cartridges), non-irradiated, for nuclear reactors
    Fixed Speed Diesel Engines of power not exceeding 15HP
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Other hand pumps
    Solar water heater and system   Notes: Inserted vide Notification No. 6/2022-...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8424195A
    Hand operated rubber roller   Notes: As amended by notification no. 19/2018 dated ...
    8424195AA
    Nozzles for drip irrigation equipment or nozzles for sprinklers   Notes: Originall...
    8424195B
    Sprinklers; drip irrigation system including laterals; mechanical sprayers   Clarificatio...
    [Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or spor...
    [Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; [par...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    [Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including ger...
    Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine...
    Composting Machines
    8509201A
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (...
    Omitted   Note: As omitted by vide Notification No. 03/2020-Intergrated Tax (...
    85203
    Omitted   Note: As omitted by vide Notification No. 03/2020-Intergrated Tax (...
    Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8601205A
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    8602205B
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    8603205C
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    8604205D
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    8605205E
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    8606205F
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    8607205G
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    8608205H
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    87206
    Omitted   Note: As omitted by vide notification no.  12/20419 IGST ...
    87206A
    Fuel Cell Motor Vehicles   Notes: Inserted by notification no. 19/2018 dated 26-7-...
    Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
    8710207A
    Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts...
    Bicycles and other cycles (including delivery tricycles), not motorised
    Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of...
    Self-loading or self-unloading trailers for agricultural purposes
    Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
    Blood glucose monitoring system (Glucometer) and test strips
    Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
    Contact lenses; Spectacle lenses
    Frames and mountings for spectacles, goggles or the like, and parts thereof   Notes: ...
    Spectacles, corrective [other than goggles for correcting vision]   Notes: As amen...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scint...
    Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone thera...
    Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (R...
    Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, d...
    9403222A
    Furniture wholly made of bamboo, cane or rattan   Notes: As inserted by notificati...
    Coir products [except coir mattresses]
    Products wholly made of quilted textile materials
    9404224A
    Cotton quilts of sale value exceeding ₹ 1000 per piece   Clarification  ...
    Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof ...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than...
    Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video gam...
    Sports goods other than articles and equipments for general physical exercise
    Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; deco...
    9601231A
    Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving materia...
    9607231B
    Slide fasteners and parts thereof   Note: As amended vide Notification no. 14...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor&rs...
    Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, o...
    All goods   Notes: As amended by notification no. 19/2018 - Integrated Tax (Rate) ...
    Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and ...
    Original engravings, prints and lithographs
    Original sculptures and statuary, in any material
    Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historic...
    Antiques of an age exceeding one hundred years
    Other Drugs and medicines intended for personal use
    -242
    Omitted   Note: As omitted vide Notification No. 1/2020-Integrated Tax (Rate)...
    Omitted   Note: Omitted vide Notification No. 13/2021-Integrated Tax (Ra...
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      Live horses
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Condensed milk   Notes: As amended by notification no. 43/2017 dated 14-11-2017 w....
      Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
      Cheese
      Brazil nuts, dried, whether or not shelled or peeled   Clarification Clarification ...
      Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus...
      [Dates (soft or hard), figs, pineapples, avocados, guavas [, mangoes (other than mangoes sliced...
      Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or [dried fruits of Chapter...
      Starches; inulin
      Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
      Fats of bovine animals, sheep or goats, other than those of heading 1503
      Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise ...
      Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemic...
      Wool grease and fatty substances derived therefrom (including lanolin)
      Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
      Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogen...
      Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or...
      Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydra...
      Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on the...
      Other prepared or preserved meat, meat offal, blood or insects.   Notes: As amende...
      Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
      Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
      Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
      All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (oth...
      170432AA
      Sugar boiled confectionery   Note: As Inserted vide notification no. 7/2018 dated ...
      Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such ...
      Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by...
      Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic...
      Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
      Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
      Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than ...
      Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other t...
      Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac&eac...
      Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cook...
      Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not contai...
      Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing adde...
      Tender coconut water [, pre-packaged and labelled]]   Explanation [(ii) The expre...
      Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereo...
      Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of...
      All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustar...
      [Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, &n...
      [Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [o...
      Diabetic foods   Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w...
      Drinking water packed in 20 litres bottles   Note: As Inserted vide notification n...
      Soya milk drinks   11. Tariff heading Corrected vide Corrigendum notification dated 1...
      [Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonate...
      Omitted   Notes: As omitted vide Notification No. 18/2021-Integrated Tax (Rate) da...
      Beverages containing milk   11. Tariff heading Corrected vide Corrigendum notificatio...
      Marble and travertine blocks
      Granite blocks
      2853
      Anaesthetics
      2854
      Potassium Iodate
      2855
      Steam
      Micronutrients, which are covered under [serial number 1(g)] of Schedule 1, Part (A) of the Fertiliz...
      Iodine
      Medical grade oxygen   Notes: As inserted by notification no. 43/2017 dated 14-11-...
      Omitted   Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-...
      Medicinal grade hydrogen peroxide
      Gibberellic acid   Notes: As  amended  vide notification no. 7/2018 date...
      Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of gla...
      Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fra...
      Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituent...
      Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed produc...
      Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices)...
      Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar ster...
      Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
      Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
      Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
      Omitted   Notes: 1. Oimitted vide notification no. 18/2017 Central Tax (rate) date...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Tooth powder
      Odoriferous preparations which operate by burning [other than [agarbattis, lobhan, dhoop batti, dhoo...
      Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionate...
      Candles, tapers and the like
      All goods   Notes: As inserted by Notification No. 03/2020-Intergrated Tax (R...
      Photographic plates and film for x-ray for medical use
      Photographic plates and films, exposed and developed, other than cinematographic film
      Photographic plates and films, exposed and developed, whether or not incorporating sound track or co...
      The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacil...
      Silicon wafers
      All diagnostic kits and reagents   Clarification Clarification regarding the b...
      Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed D...
      Omitted   Notes: Omitted vide Notification No.26/2019-Integrated Tax (Rate) d...
      Feeding bottles
      Plastic beads
      Latex Rubber Thread
      Nipples of feeding bottles
      Surgical rubber gloves or medical examination rubber gloves
      Rubber bands   Notes: As Inserted vide notification no. 27/2017 IT(rate) dated 22-...
      Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (...
      Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or...
      Leather further prepared after tanning or crusting, including parchment-dressed leather, of other an...
      Chamois (including combination chamois) leather; patent leather and patent laminated leather; metall...
      Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or ...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Hand bags and shopping bags, of cotton     Notes: As amended by notificati...
      Hand bags and shopping bags, of jute     Notes: As amended by notification...
      Gloves specially designed for use in sports
      The following goods, namely: - a. Cement Bonded Particle Board; b. Jute Particle Board; c. ...
      Idols of wood, stone [including marble] and metals [other than those made of precious metals] &nb...
      Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden st...
      Wood wool; wood flour
      Railway or tramway sleepers (cross-ties) of wood
      Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for simila...
      Bamboo flooring   Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e....
      Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box...
      Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including sta...
      Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and...
      Tableware and Kitchenware of wood   Notes: As Inserted vide notification no. 27/20...
      Bamboo wood building joinery   Note: As Inserted vide notification no. 7/2018 date...
      Tableware and Kitchenware of wood   Note: As Inserted vide notification no. 7/2018...
      Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of...
      Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the ...
      Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, shee...
      4503101B
      Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom   Notes:...
      4504101C
      Agglomerated cork (with or without a binding substance) and articles of agglomerated cork   ...
      Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
      Omitted Notes: Omitted  vide notification no. 7/2018 dated 25-1-2018, before it was r...
      Omitted Notes: Omitted  vide notification no. 7/2018 dated 25-1-2018, before it was r...
      Mechanical wood pulp
      Chemical wood pulp, dissolving grades
      Chemical wood pulp, soda or sulphate, other than dissolving grades
      Chemical wood pulp, sulphite, other than dissolving grades
      Wood pulp obtained by a combination of mechanical and chemical pulping processes
      Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cel...
      Omitted   Note: Omitted  vide notification no. 35/2017 dated 13-10-2017, befo...
      Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and n...
      Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
      Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as spe...
      Greaseproof papers
      Glassine papers
      Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an...
      Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embo...
      Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substa...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of...
      Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugate...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Exercise book, graph book, & laboratory note book and notebooks
      Paper pulp moulded trays
      48125
      Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
      4905125A
      Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical pl...
      Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      5401132A
      Sewing thread of manmade filaments, whether or not put up for retail sale   Note: ...
      Synthetic or artificial filament yarns   Note: As Inserted vide notification no. 3...
      5508132C
      Sewing thread of manmade staple fibres   Note: As Inserted vide notification no. 3...
      Yarn of manmade staple fibres   Note: As Inserted vide notification no. 35/2017 da...
      Wadding of textile materials and articles thereof; such as Absorbent cotton wool [[except cigarette ...
      Felt, whether or not impregnated, coated, covered or laminated
      Nonwovens, whether or not impregnated, coated, covered or laminated   Clarification ...
      Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 540...
      [Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or...
      Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 560...
      Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, ...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not els...
      Carpets and other textile floor coverings, knotted, whether or not made up
      Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, inc...
      Carpets and other textile floor coverings (including Turf), tufted, whether or not made up  ...
      Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
      Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings i...
      Omitted   Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-...
      Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted t...
      Gauze, other than narrow fabrics of heading 5806
      Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, ...
      Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-wo...
      Omitted   Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15...
      Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or...
      [Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or c...
      Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used i...
      Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than...
      Quilted textile products in the piece, composed of one or more layers of textile materials assembled...
      Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of boo...
      Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
      Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading...
      Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied o...
      Textile wall coverings
      Rubberised textile fabrics, other than those of heading 5902
      Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, s...
      Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incande...
      Textile hose piping and similar textile tubing, with or without lining, armour or accessories of oth...
      Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, ...
      Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Text...
      61169
      Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ ...
      [Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings...
      62170
      Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding S...
      Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Wor...
      Omitted   Notes: Omitted vide Notification No.26/2019-Integrated Tax (Rate) dated ...
      64171A1
      Footwear of sale value not exceeding ₹ 1000 per pair.   Notes: As inserted v...
      6501171AA
      Textile caps   Notes: Sr. No. Renumbered from 171A to 171AA vide Notification No. ...
      6505171B
      Hats (knitted/crocheted) or made up from lace or other textile fabrics     No...
      Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrell...
      Whips, riding-crops and the like   Notes: As Amended vide Notification No. 25/2018...
      Parts, trimmings and accessories of articles of heading 6601 or 6602
      Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and ar...
      68176
      Sand lime bricks[or Stone inlay work]     Notes: As  amended vide not...
      6802176A
      Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups...
      6815176B
      [Fly ash bricks; Fly ash aggregates; Fly ash blocks]     Clarification  ...
      Bricks of fossil meals or similar siliceous earths     Notes: As Inserted ...
      Building bricks   Notes: As Inserted vide Notification No. 1/2022-Integrated ...
      Earthen or roofing tiles   Notes: As Inserted vide Notification No. 1/2022-In...
      Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
      6909177A
      Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic ...
      6911177B
      Tableware, kitchenware, other household articles and toilet articles, of porcelain or china  ...
      6912177C
      Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or chi...
      6913177D
      Statues and other ornamental articles   Notes: As Inserted vide notification no. 2...
      Glasses for corrective spectacles and flint buttons
      Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
      [Mathematical boxes, geometry boxes and colour boxes]   Notes: As amended vide Not...
      Milk cans made of Iron, Steel, or Aluminium   Notes: Inserted vide notification no...
      Animal shoe nails
      Sewing needles
      Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
      Solar cookers   Clarification Clarification regarding appropriate classification an...
      Table, kitchen or other household articles of iron & steel; Utensils
      Table, kitchen or other household articles of copper; Utensils
      Brass Kerosene Pressure Stove   Notes: As amended vide Notification No. 18/2021-In...
      Table, kitchen or other household articles of aluminium; Utensils
      8214186A
      Pencil sharpeners   Notes: Inserted vide Notification No. 03/2023- Integrated...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      8306189A
      Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base meta...
      Fuel elements (cartridges), non-irradiated, for nuclear reactors
      Fixed Speed Diesel Engines of power not exceeding 15HP
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Other hand pumps
      Solar water heater and system   Notes: Inserted vide Notification No. 6/2022-...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      8424195A
      Hand operated rubber roller   Notes: As amended by notification no. 19/2018 dated ...
      8424195AA
      Nozzles for drip irrigation equipment or nozzles for sprinklers   Notes: Originall...
      8424195B
      Sprinklers; drip irrigation system including laterals; mechanical sprayers   Clarificatio...
      [Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or spor...
      [Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; [par...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      [Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including ger...
      Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine...
      Composting Machines
      8509201A
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (...
      Omitted   Note: As omitted by vide Notification No. 03/2020-Intergrated Tax (...
      85203
      Omitted   Note: As omitted by vide Notification No. 03/2020-Intergrated Tax (...
      Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      8601205A
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      8602205B
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      8603205C
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      8604205D
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      8605205E
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      8606205F
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      8607205G
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      8608205H
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      87206
      Omitted   Note: As omitted by vide notification no.  12/20419 IGST ...
      87206A
      Fuel Cell Motor Vehicles   Notes: Inserted by notification no. 19/2018 dated 26-7-...
      Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
      8710207A
      Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts...
      Bicycles and other cycles (including delivery tricycles), not motorised
      Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of...
      Self-loading or self-unloading trailers for agricultural purposes
      Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
      Blood glucose monitoring system (Glucometer) and test strips
      Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
      Contact lenses; Spectacle lenses
      Frames and mountings for spectacles, goggles or the like, and parts thereof   Notes: ...
      Spectacles, corrective [other than goggles for correcting vision]   Notes: As amen...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scint...
      Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone thera...
      Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (R...
      Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, d...
      9403222A
      Furniture wholly made of bamboo, cane or rattan   Notes: As inserted by notificati...
      Coir products [except coir mattresses]
      Products wholly made of quilted textile materials
      9404224A
      Cotton quilts of sale value exceeding ₹ 1000 per piece   Clarification  ...
      Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof ...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than...
      Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video gam...
      Sports goods other than articles and equipments for general physical exercise
      Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; deco...
      9601231A
      Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving materia...
      9607231B
      Slide fasteners and parts thereof   Note: As amended vide Notification no. 14...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor&rs...
      Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, o...
      All goods   Notes: As amended by notification no. 19/2018 - Integrated Tax (Rate) ...
      Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and ...
      Original engravings, prints and lithographs
      Original sculptures and statuary, in any material
      Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historic...
      Antiques of an age exceeding one hundred years
      Other Drugs and medicines intended for personal use
      -242
      Omitted   Note: As omitted vide Notification No. 1/2020-Integrated Tax (Rate)...
      Omitted   Note: Omitted vide Notification No. 13/2021-Integrated Tax (Ra...
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    Upto 21-09-2025 - Goods - Schedule 2 - GST @ 12%

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    3822

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    Concessional GST rate available to laboratory agents and specified goods under a diagnostic tariff heading after official clarification.
    Concessional GST treatment applies to diagnostic kits and reagents under tariff heading 3822, and the concession extends to laboratory agents and other ... Summary

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