TaxTMI 
TaxTMI 
IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.
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...., ^470[****] (vi) 0.25 per cent. in respect of goods specified in Schedule VI ^471[, and] ^472[(vii) 1.50 per cent. in respect of goods specified in Schedule VII] appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on inter-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 - 5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) ^128 [1. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] ^473[, pre-packaged and labelled] ^129[2. ^419[0303, 0304, 0305, 0306, 0307, 0308, 0309] All goods [other than fresh or chilled] ^473[, pre-packaged and labelled]] ^130[3. ******* 4. ******* 5. ******* 6. *******] 7. 0401 Ultra High Temperature (UHT) milk 8. 0402 Milk and cream, concentra....
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.... 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 ^328[* **** * **** *] 25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split ^477[, pre-packaged and labelled] 26. 0714 ^133[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,^ 478[pre-packaged and labelled]] 27. 0801 ^134[Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. ^101[0802, 0813] Dried chestnuts (singhada), whether or not shelled or peeled ^40[29A 0802 Walnuts, whether or not shelled] 30. 08 Dried makhana, whether or not shelled or peeled ^479[, pre-packaged and labelled] ^102[30A 0804 Mangoes sliced, dried] 31. 0806 Grapes, dried, and raisins 32. 0811 Fruit and nuts, uncooked or cooked by steam....
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....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, ^132[Flour] flakes, granules and pellets of potatoes ^480[, pre-packaged and labelled] 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, ^480[, pre-packaged and labelled] ^135[60. ******* ******] 61. ^17[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 ^136[*****] 67. 1204 Linseed, whether or not broken other than of seed quality. 68. 1205 Rape or colza seeds, whether or not broken o....
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....2. 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 ^422[Other fixed vegetable or microbial 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....
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....ns in ready for consumption form, ^483[, other than those pre-packaged and labelled]] 102. 2201 90 10 Ice and snow ^282[102 A 2207 ^528[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]] 103. 2301 ^467A[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 ^529[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 additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]]] ^257[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....
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....than mirror polished stone which is ready to use] ^329[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 ^424[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; 2518 10 dolomite, Not calcined or sintered] 128. 2519 Natural magnesium carbonate (magnesite....
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.... 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 ^484[163. ** **] 164. 2710 ^103[(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST] ^368[iii. Marine Fuel 0.5% (FO)] 165. ^551[2711 12 00, 2711 13 00, 2711 19 10] Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply ^258[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. ^257[165A ^552[2711 12 00, 2711 13 00, 2711 19 10] 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 f....
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....an 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 ^46[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani] 186. 3402 Sulphonated castor oil, fish oil or sperm oil ^425[186A 3816 Dolomite ramming mix 186B 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel] ^391[187. ** **] ^401[187A. ** **] 188. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip ^102[188A 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber)] ^142[189. 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 ^102[191A 4017 Waste or scrap of hard rubber] 192. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salt....
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....301 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 ^285[, including coir pith compost ^488[, pre-packaged and labelled]] 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 ^102[218A 5605 0010 Real zari thread (gold) and silver thread, combined with textile thread] ^539[218AA. 56050020 Imitation zari thread or yarn known by any name in trade parlance] ^132[218B 5607 Jute twine, coir cordage or ropes 218C 560....
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....gy 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 ^337[243A 8714 20 Parts and accessories of carriage for disabled persons] ^257[^336[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] ^427[244 8802 or 8806 Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use] 245. ^428[8807] ^428[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)] 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 ....
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....ed at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. ^54[263A Any chapter Rosaries, prayer beads or Hawan samagri] ^102[264 Any chapter ^290[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) Stro....
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....ciline 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 Tu....
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....hromboplastin 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 C....
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.... obstacle detectbn appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of 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 - 12% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 01012100, 010129 Live horses ^146[2. ***** ***** 3. ***** ***** 4. ***** ***** 5. ***** ***** 6. ***** ***** 7. ***** ***** 8. ***** ***** 9. ***** ***** 10. ***** *****] ^147[11. 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 ....
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.... or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included] 28. 1601 ^434[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products] 29. 1602 ^435[Other prepared or preserved meat, meat offal, blood or insects] 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 ^132[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) ^257[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, cannell....
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.... of pulses including mungodi and batters, ^151[*****]] 46. 2106 90 ^108[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], ^494[, pre-packaged and labelled]] ^132[46A 2106 90 91 Diabetic foods] ^257[46B 2201 Drinking water packed in 20 litres bottles] 47. ^11[2202 99 10] Soya milk drinks 48. ^12[2202 99 20] ^530[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]] ^438[49. ** **] 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. ^262[28 or 38] Micronutrients, which are covered under ^25[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 Iod....
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.... **] ^153[71. **** ******] 72. 3306 10 10 Tooth powder 73. 3307 41 00 Odoriferous preparations which operate by burning [other than ^74[agarbattis, lobhan, dhoop batti, dhoop, sambhrani]] 74. 29, 30, ^26[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 ^392[75A. 3605 00 10 All goods] 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. ^257[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 Pseudom....
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.... 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 walkingsticks, 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] ^292[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,....
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....er 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 ^498[120. ** **] 121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery ^553[121A 4819 10, 4819 20 Cartons, boxes and cases of, - (a) corrugat....
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....ordage, rope or cables, not elsewhere specified or included ^132[[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 ^439[Carpets and other textile floor coverings (including Turf), 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 ^293[except the items covered in 219 in Schedule I] ^294[***] 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 ne....
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....ated, 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 ....
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....ehold articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 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 ^531[Mathematical boxes, geometry boxes and colour boxes] ^554[180A 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium] 181. 7317 Animal shoe nails 182. 7319 Sewing needles 183. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel ^555[183A 7321 or 8516 Solar cookers] 184. 7323 Table, kitchen or other household articles of iron & steel; Utensils 185. 7418 Table, kitchen or other household articles of copper; Utensils ^295[185A ^440[7419 80 30] Brass Kerosene Pressure Stove] 186. 7615 Table, kitchen or other household articles of aluminium; Utensils ^534[186A 8214 Pencil sh....
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....ce specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28^th June, 2017 [G.S.R. 683(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.] ^373[201A *** *] ^393[202. ** **] ^393[203. ** **] 204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. ^504[205. ** **] ^409[205A. ** **] ^409[205B. ** **] ^409[205C. ** **] ^409[205D. ** **] ^409[205E. ** **] ^409[205F. ** **] ^409[205G. ** **] ^409[205H. ** **] 206. ^365[** **] ^297[206A 87 Fuel Cell Motor Vehicles] 207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) ^132[207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted....
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..... ** **] ^504[227. ** **] 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, ^163[*****] and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy "birds" (other than those of ^27[heading 9208 or 9705]) and similar hunting or shooting requisites ^74[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)] ^298[231B 9607 Slide fasteners] ^375[and parts thereof] ^410[232. ** **] 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 grip....
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....il patti, til revdi, sugar makhana, ^268[groundnut sweets, gajak and sugar boiled confectionery]]] ^132[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. ^167[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 ^548[of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]]] ^168[14. ***** ******] 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, flattene....
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.... Products containing nicotine and intended for inhalation without combustion 26B 2404 91 00, 2404 92 00, 2404 99 00 Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation 26C 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26D 2516 12 00 Granite, other than blocks 26E 2601 Iron ores and concentrates, including roasted iron pyrites 26F 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 26G 2603 Copper ores and concentrates 26H 2604 Nickel ores and concentrates 26I 2605 Cobalt ores and concentrates 26J 2606 Aluminium ores and concentrates 26K 2607 Lead ores and concentrates 26L 2608 Zinc ores and concentrates 26M 2609 Tin ores and concentrates 26N 2610 Chromium ores and concentrates] ^172[27. ****** *******] 28. 2619 ^542[Slag, dross (other than granulated slag), scalings and other waste from the man....
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.... 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 ^257[including Fertilizer grade Phosphoric acid]] 40. 29 All organic chemicals other than giberellic acid ^444[41. ** **] 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 ....
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....odifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]] ^302[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] ^506[54C 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] ^177[55. ******* *********] 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 (inclu....
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...., 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 ^132[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 ^113[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 concentrate....
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....3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 79. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 80. 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 81. 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 82. 3803 00 00 Tall oil, whether or not refined 83. 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates 84. 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent 85. ....
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.... wafers] ^132[94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared de-icing fluids] 95. 3821 Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells 96. 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 97. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 98. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] ^446[98A 3827 Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included] ^270[***] 100. 3901 to 3913 ....
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....12. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Nonconjugated diene rubber (EPDM) 113. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 114. 4004 ^115[powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)] 115. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 116. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 117. 4007 Vulcanised rubber thread and cord, other than latex rubber thread 118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 120. ....
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....silk-worm gut), of goldbeater's skin, of bladders or of tendons] ^185[125. *** *** 126. *** *** 127. *** *** 128. *** *** 129. *** *** 130. *** ***] 131. 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 132. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 ^132[132A 4303 Articles of apparel, clothing accessories and other articles of furskin] 133. 4304 ^186[Artificial fur and articles thereof] 134. 4403 Wood in the rough 135. 4407 Wood sawn or chipped 136. 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 [other than for match splints] 137. 4409 Wood (including strips and friezes fo....
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....lulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 ^507[****] 149. 4812 Filter blocks, slabs and plates, of paper pulp 150. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes ^132[150A 4814 Wall paper and similar wall coverings; window transparencies of paper] 151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 152. 4817 [Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] 153. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; han....
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....ictures 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.] ^116[***] 159. 5402, 5404, 5406 ^117[All goods other than synthetic filament yarns] 160. 5403, 5405, 5406 ^118[All goods other than artificial filament yarns] 161. 5501, 5502 Synthetic or artificial filament tow 162. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 163. 5505 Waste of manmade fibres ^257[163A 56012200 Cigarette Filter rods] ^388[163B 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods; 163C 6305 32 00 Flexible intermediate bulk containers] ^119[***] ^120[***] 166. 6401 Waterproof footwear with outer soles and uppers of rubber or of pl....
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....backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than 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] ^304[except the items covered in Sl. No. 123 in Schedule I] 177F 6803 Worked slate and articles of slate or of agglomerated slate] 178. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 179. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 180. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures a....
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....liceous fossil meals or of similar siliceous earths ^132[184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods] 185. 6906 ^190[Ceramic pipes, conduits, guttering and pipe fittings] ^132[185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 185C 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D 6914 Other ceramic articles] 186 ^81[***] 187. ^82[***] ^121[***] 189. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked ^132[189A 7003 Cast glass and rolled gl....
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....ecious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 195. 7019 ^448[Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)] ^132[195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]] 196. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 197. 7202 Ferro-alloys 198. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 199. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 200. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 201. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 720....
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....illars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 223. 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 224. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment ^558[; other than Milk cans made of Iron, or Steel ] 225. 7311 Containers for compressed or liquefied gas, of iron or steel 226. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 227. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 228. 7314 Cloth (including....
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.... 7407 Copper bars, rods and profiles 246. 7408 Copper wire 247. 7409 Copper plates, sheets and strip, of a thickness exceeding ^31[0.15 mm] 248. 7410 Copper foils 249. 7411 Copper tubes and pipes 250. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 251. 7413 Stranded wires and cables 252. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper ^132[252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]] 253. ^194[7419 ^305[Other articles of copper [other than Brass Kerosene Pressure Stove]] 254. 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 255. 7502 Unwrought nickel 256. 7503 Nickel waste and scrap 257. 7504 Nickel powders and flakes 258. 7505 Nickel bars, rods, profiles and wire 259. 7506 Nickel plate....
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....907 Other articles of zinc including sanitary fixtures 287. 8001 Unwrought tin 288. 8002 Tin waste and scrap 289. 8003 Tin bars, rods, profiles and wire 290. 8007 Other articles of tin 291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 292. 8113 Cermets and articles thereof, including waste and scrap 293. 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 294. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 295. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 296. 8205 Hand tools (includ....
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....boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 303C 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403] 303D 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal] 304. 8306 ^83[***] 305. 8307 Flexible tubing of base metal, with or without fittings 306. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 307. 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals....
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....ubmersible pumps, axial flow and mixed flow vertical pumps] 317B 8414 ^449[Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]] ^515[317C 8414 20 10 Bicycle pumps 317D 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps] 318. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 319. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric ^306[319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415] 320. ^200[^450[8419 [other than 8419 12]] Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment ....
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....ical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers] 328. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 ^516[328A 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] 328B 8434 Milking machines and dairy machinery] 329. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages ^517[329A 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] 330. 8438 ^451[Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery ....
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....g, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 343. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 344. 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 345. 8455 Metal-rolling mills and rolls therefor 346. 8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 347. 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 348. 8458 Lathes (including turning centres) for removing metal 349. 8459 ....
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....hines and similar machines, incorporating a calculating device; cash registers 360. 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 361. 8472 ^204[Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]] 362. 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 363. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste for....
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....electrical features not specified or included elsewhere in this chapter ^518[371A 84 or 85 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] 372. 8501 Electric motors and generators (excluding generating sets) 373. 8502 Electric generating sets and rotary converters 374. 8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 375. 8504 ^207[Electrical transformers, static converters (for example, rectifiers) and inductors ^366[, other than charger or charging station for Electrically operated vehicles]] 376. 8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads ^132[376A 8506 Primary cells and pri....
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....ner ^132[381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521] 382. 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 ^454[382A 8524 Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens] ^455[383 8525 or 8806 Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]] ^132[383A 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recor....
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....ubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 392. 8541 ^457[Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals] 393. 8542 Electronic integrated circuits 394. 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 395. 8544 ^212[Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors] 396. 8545 ^213[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes] 397. 8546 Electrical insulators of any materia....
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....rol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department] 401. 8704 Refrigerated motor vehicles ^312[401A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)] 402. 8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle ^313[402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, ....
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....not specified or included elsewhere in this Chapter; negatoscopes; projection screens 411F 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 411G 9012 Microscopes other than optical microscopes; diffraction apparatus 411H 9013 ^459[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter] 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders] 412. 9016 ^216[Balances of a sensitivity of 5 cg or better, with or without weights] 413. 9017 ^522[Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this cha....
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....; profile projectors 422. 9032 Automatic regulating or controlling instruments and apparatus 423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 ^132[423A 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101] 424. 9103 Clocks with watch movements, excluding clocks of heading 9104 ^132[424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels] 425. 9105 Other clocks ^132[425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled] 426. 9109 Clock m....
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....r munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 435. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor ^567[435A 9401 [other than 9401 10 00 or 9401 20 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles] 436. 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 437. 9403 ^220[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof] 438. 9404 ^86[^221[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or ....
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....ufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] 444. 9604 00 00 Hand sieves and hand riddles 445. 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning ^379[446. *** *] 447. 9608 ^416[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.] 448. 9610 00 00 Boards, with writing or drawing surface, whether or not framed ^132[448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks] 449. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or no....
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.... 452I 8708 70 00 Road wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.] ^132[452P Any Chapter Permanent transfer of Intellectual Property (IP) right ^418[****]] ^362[452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notificatio....
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....ine substitutes and intended for inhalation without combustion] ^226[16. *** ***] ^227[17. *** ***] 18. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers ^228[19. *** ***] ^317[* *** **] ^317[* *** **] ^317[* *** **] ^229[23. *** ***] ^317[* *** **] ^230[25. *** *** 26. *** *** 27. *** *** 28. *** *** 29. *** *** 30. *** *** 31. *** *** 32. *** *** 33. *** ***] ^123[***] ^231[35. *** *** 36. *** *** 37. *** *** 38. *** *** 39. *** *** 40. *** *** 41. *** *** 42. *** *** 43. *** *** 44. *** *** 45. *** ***] 46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; ^132A[rear tractor tyres; and of a kind used on aircraft] ^354[* *** *] ^232[48. *** *** 49. *** *** 50. ....
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....* *** 125. *** *** 126. *** *** 127. *** *** 128. *** *** 129. *** ***] ^319[* *** **] ^240[131. *** *** 132. *** *** 133. *** *** 134. *** ***] ^355[* *** *] ^242[136. *** *** 137. *** *** 138. *** ***] 139. 8507 ^320[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery ^356[and other Lithium-ion accumulators including Lithium-ion power banks]] ^321[* *** **] ^321[* *** **] ^321[* *** **] 143. 8511 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines ^243[144. *** *** 145. *** ***] ^322[* *** **] ^244[147. *** *** 148. *** *** 149. *** *** 150. *** ***] ^357[* *** *] ....
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....2. *** *** 193. *** *** 194. *** *** 195. *** *** 196. *** *** 197. *** *** 198. *** *** 199. *** *** 200. *** *** 201. *** *** 202. *** *** 203. *** *** 204. *** *** 205. *** *** 206. *** *** 207. *** *** 208. *** *** 209. *** ***] 210. 9302 Revolvers and pistols, other than those of heading 9303 or 9304 ^568[210A 9401 20 00 Seats of a kind used for motor vehicles] ^250[211. *** *** 212. *** *** 213. *** *** 214. *** ***] ^360[215. *** *] ^251[216. *** *** 217. *** *** 218. *** *** 219. ^95[***] ^252[220. *** *** 221. *** *** 222. *** ***] 223. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof ^327[* *** **] ^253[225. *** **** 226. *** ****] 227. 9804 All dutiable articles intended for personal use ^543[227A Any Chapter Specified actionable claim; Explanation: "specified actionable cla....
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....(2) (3) 1. 7102 ^524[Rough diamonds or simply sawn diamonds, industrial or non-industrial] 2. 7103 ^383[precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport] ^384[2A *** *] 3. 7104 ^525[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped] ^386[4. *** *] ^526[Schedule VII - 1.5% S.No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 Goods other than those specified against S. No. 1 in Schedule VI 2. 7104 Goods other than those specified against S. No. 3 in Schedule VI] Explanation. - For the purposes of this notification,- ....
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....h and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.] ^102[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.] [F.No.354/117/2017-TRU] (M....
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....Dated 27-7-2017, Before it was read as, "1702" 19. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "Palmyra sugar" 20. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "Agarbatti" 21. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, respectively, "saima", "gotasitara" "glzal" 22. Inserted vide F. No. 354/117/2017-TRU - Dated 27-7-2017 23. Inserted vide F. No. 354/117/2017-TRU - Dated 27-7-2017, 24. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "Dates". 25. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "serial number 1(f)" 26. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "3302" 27. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "heading 9208" 28. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "(Fountain pen ink and Ball pen ink)" 29. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, "Artificial fur and articl....
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....han]" 47 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 48 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "kites" 49 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 50 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 51 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 52 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 53 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "260. 9603 10 00 Broomsticks" 54 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 55 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "walnuts," 56 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "dried fruits of Chapter 8" 57 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi" 58 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it w....
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....ted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, 186. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 82 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, 187. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 83 Omitted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, 304. 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 84 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "other than fire extinguishers, whether or not charged" 85 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Computer monitors not exceeding 17 inches" 86 Substituted vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Coir mattresses, cotton pillows, mattress and....
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....uch name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999." 100 Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 101 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "0802" 102 Inserted vide notification no. 35/2017 dated 13-10-2017 103 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "Kerosene PDS" 104 Omitted vide notification no. 35/2017 dated 13-10-2017 ^49[201A 4907 Duty Credit Scrips] 105 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "5705" 106 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "^24[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried" 107 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "^56[dried fruits of Chapter 8 [other than tamarind, dried]] 108 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "Namkeens, bhujia, mixture, chabena and similar edible preparatio....
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....ed 13-10-2017, before it was read as, "pans or in similar forms or packings" 123 Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as, 34. 3407 Modelling pastes, including those put up for children's amusement 124 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "including waste and scrap" 125 Substituted vide notification no. 35/2017 dated 13-10-2017, before it was read as, "Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, ^91[of Other calcareous stone [other than 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; other ornamental goods essentially of stone]]" 126 Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as, 112. 8305 ....
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.... Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "and Rear Tractor tyres]" 132B. Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 132C. Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 133. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets" 134. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Cashew nuts, whether or not shelled or peeled" 135. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 60. 1106 10 10 Guar meal 136. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "othe....
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....ional." 145 Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- ^52[259A 9601 Worked corals other than articles of coral] 146. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 2. 0202 Meat of bovine animals, frozen and put up in unit containers 3. 0203 Meat of swine, frozen and put up in unit containers 4. 0204 Meat of sheep or goats, frozen and put up in unit containers 5. 0205 Meat of horses, asses, mules or hinnies, frozen and put up in unit containers 6. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers 7. 0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers 8. 0208 Other meat and edible meat offal, frozen and put up in unit containers 9. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 10. 0209 Pig fat, free of lean meat, and poultry fat, no....
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....ted Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 89. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 90. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 156. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 140. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 157. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 152. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 158. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 171. 63 Othe....
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....-11-2017 before it was read as:- 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [^111[other than pizza bread, khakhra, plain chapatti or roti] Waffles and wafers coated with chocolate or containing chocolate, papad, bread] 170. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 18. 2103 90 10 Curry paste 19. 2103 90 30 Mayonnaise and salad dressings 20. 2103 90 40 Mixed condiments and mixed seasoning 171. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, ^75[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible ^112[preparations in rea....
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....ted Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 3401 [except 340130] 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 182. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "PVC Belt Conveyor, ^76[Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats]" 183. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 4016 Rice rubber rolls for paddy de-husking machine] 184. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "School satchels and bags other than of leather or composition leather" 185. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 125. 4202 12 10 Toilet cases 126. 4202 22 10 Hand bags and shopping bags, of artificial plastic material 127. 4202 22 20 Hand bags and ....
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....ead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal" 194. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 7419 91 00 Metal castings 195. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods" 196. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 7610 [Except 7610 10 00] Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); alumin....
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....hereof [other than ink cartridges with or without print head assembly and ink spray nozzle]" 204. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Perforating or stapling machines (staplers), pencil sharpening machines" 205. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]" 206. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Plain shaft bearings" 207. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)" 208. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Telephone sets; other....
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....embled (movement sets); incomplete clock movements, assembled; rough clock movements" 219. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Clock cases, and parts thereof" 220. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Bamboo furniture" 221. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-^ "86[Coir mattresses, cotton pillows and mattresses]" 222 Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Swimming pools and padding pools" 223. Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "Kitchen gas lighters" 224. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 2. 1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 3. 1804 Cocoa butter, fat and oil 4. 180....
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....nd the like, in tablets, tubes, jars, bottles, ^122[pans or in similar forms or packings [other than poster colour]] 230. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 25. 3303 Perfumes and toilet waters 26. 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] 27. 3305 [other than 3305 9011, 3305 90 19] All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28. 3306 [other than 3306 10 10, 3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 29. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath p....
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....other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 39. 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 40. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 41. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 42. 3820 Anti-freezing preparations and prepared de-icing fluids 43. 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 44. 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 45. 3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and ^89[plastic tarpaulins, medical grade ste....
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....ds 59. 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 60. 4412 Plywood, veneered panels and similar laminated wood 61. 4413 Densified wood, in blocks, plates, strips, or profile shapes 62. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 63. 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 64. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 65. 4814 Wall paper and similar wall coverings; window transparencies of paper 66. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 67. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 68. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair n....
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....r, tripolite or diatomite) or of similar siliceous earths 81. 6904 Ceramic flooring blocks, support or filler tiles and the like 82. 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 83. 6906 Ceramic pipes, conduits, guttering and pipe fittings 84. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 85. 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture ^92[***] 86. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 233. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 88. 6914 Other ceramic articles 89. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 90. 7004 ....
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.... Sanitary ware and parts thereof of iron and steel 103. 7418 All goods other than utensils i.e. sanitary ware and parts thereof of copper 104. 7419 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 105. 7610 10 00 Doors, windows and their frames and thresholds for doors 106. 7615 All goods other than utensils i.e. sanitary ware and parts thereof 107. 8212 Razors and razor blades (including razor blade blanks in strips) 108. 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 109. 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors wit....
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....sical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] 239. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 123. 8423 Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 124. 8424 Fire extinguishers 125. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 126. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 127. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 128. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-plo....
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....Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 144. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 145. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 244. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 147. 8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 148. 8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audiofrequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] 149. 8519 Sound recording or reproducing apparatus 150. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 245. Substituted....
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.... Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; ^36[Optical Fibre Cables]] 162. 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163. 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 248. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 172. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 249 Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 178. 9004 Goggles ....
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....watches, with case of precious metal or of metal clad with precious metal 193. 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 194. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 195. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) 196. 9107 Time switches with clock or watch movement or with synchronous motor 197. 9108 Watch movements, complete and assembled 198. 9110 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 199. 9111 Watch cases and parts thereof 200. 9112 Cases for other than clocks, and parts thereof 201. 9113 Watch straps, watch bands and watch bracelets, and parts thereof 202. 9114 ....
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.... Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 217. 9506 Articles and equipment for general physical exercise, gymnastics, athletics 218. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 252. Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 220. 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 221. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks 222. 9613 Cigarette lighters and ot....
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....ted 25-01-2018, before it was read as, ^63[99A 4419 Tableware and Kitchenware of wood] 265. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 266. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, 104. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 267. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "^65[Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806]" 268. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2....
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....enience of transport [other than Unworked or simply sawn or roughly shaped]" 277. Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "[other than bangles of lac/shellac]" 278. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Imitation jewellery" 279. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "^98[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]" 280. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped" 281. Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped" 282. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 283. Substituted vide Notification No. 19....
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....r nozzles for sprinklers]" 297. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 298. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 299. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material " 300. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 301. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 302. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 303. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 304. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 305. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "Other articles of co....
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....8 w.e.f. 27-07-2018 before it was read as "120. 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415" 319. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "130. 8450 Household or laundry-type washing machines, including machines which both wash and dry" 320. Substituted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "Electric accumulators, including separators therefor, whether or not rectangular (including square)" 321. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "140. 8508 Vacuum cleaners 141. 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 ^132B[other than wet grinder consisting of stone as a grinder] 142. 8510 Shavers, hair clippers and hair-re....
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.... 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 328. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen ^132[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] 24. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption" 329. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 330. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was re....
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....ion No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "142. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 143. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 144. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork" 347. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "^206[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]" 348. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 349. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 350. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "68 cm" 351. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2....
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....(Rate) dated 31-07-2019 w.e.f. 01-08-2019 365. Omitted vide Notification No. 12/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 before it was read as "206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles" 366. Inserted vide Notification No. 12/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 367. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "^41[33A 0813 Tamarind, dried]" 368. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 369. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "^332[63[other than 6305 32 00, 6309]]" 370. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 371. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "235. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 236. 8602 Other rail locomot....
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.... years after its purchase." 379. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "446. ^315[9607 20 00 Parts of slide fasteners]" 380. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 381. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "3. 7103 ^275[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]]" 382. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "4. 7104 ^276[Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]" 383. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "^280[Semi-....
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.... of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 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 authorized by "State Governments" means a lottery which is authorized to be sold in State(s) other than the organising state also. (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." 391. Omitted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as "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,....
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..... 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." 400. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 401. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "^102[187A 3915 Waste, parings or scrap, of plastics]" 402. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "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 de....
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....tures 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" 408. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 409. Omitted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "^374[205A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 205B 8602 Other rail locomotives; locomotive tenders; such as Dieselelectric 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 ....
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....otification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "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" 421. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Edible products of animal origin, not elsewhere specified or included" 422. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified." 423. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "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 ^45[other than cotton seed oil cake]" 424. Substituted vide Notification No. 18/2021-Integra....
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....ad as "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" 434. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Sausages and similar products, of meat, meat offal or blood; food preparations based on these products" 435. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Other prepared or preserved meat, meat offal or blood" 436. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." 437. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-202....
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....2-2021 w.e.f. 01-01-2022 before it was read as "41. 30 Nicotine polacrilex gum" 445. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators" 446. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 447. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like" 448. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)" 449. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filt....
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....ed Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "8548" 459. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter" 460. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like" 461. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illumin....
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.... all such tax which has been collected) 467B. Retrospective Effect: 'integrated tax at the rate of twelve per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive)' vide Section 135 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected) 468. Omitted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 before it was read as, "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" 469. Inserted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 470. Omitted vide Notification No. 6/2022-Intergrated Tax ....
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.... Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "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" 479. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^132[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]" 480. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand n....
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....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]" 488. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "put up in unit container and bearing a brand name" 489. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "230. 84 Pawan Chakki that is Air Based Atta Chakki 232. 426[8419 12] 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 102[234A 84 or 85 144[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) ....
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....tuted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks" 501. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "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, butterknives, sugar tongs and similar kitchen or tableware 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" 502. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 502a. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, &nbs....
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....d 13-07-2022 w.e.f. 18-07-2022 before it was read as, "[other than paper knives, pencil sharpeners and blades therefor]" 513. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 514. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]" 515. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 516. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 517. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 518. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 519. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "[other than wet grinder consisting of stone as a grinder]" 520. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "[other than Light-Emitting D....
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....ICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)" 529. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "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]" 530. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "Fruit pulp or fruit juice based drinks" 531. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners" 532. Substituted vide NOTIFICATION NO. 12/2022-Integrat....
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....09-2023 w.e.f. 01-10-2023 546. Inserted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 547. Inserted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 548. Substituted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "of heading 1905" 549. Inserted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 550. Omitted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "1. 1703 Molasses" 551. Substituted vide NOTIFICATION NO. 01/2024-Integrated Tax (Rate) dated 03-01-2024 w.e.f. 04-01-2024 before it was read as, "2711 12 00, 2711 13 00, ^8[2711 19 00]" 552. Substituted vide NOTIFICATION NO. 01/2024-Integrated Tax (Rate) dated 03-01-2024 w.e.f. 04-01-2024 before it was read as, "2711 12 00 2711 13 00, 2711 19 00" 553. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 554. Inserted vide Notification No. 02/2024-Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 555. In....