UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods

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....espect of goods specified in Schedule IV,  (v)        1.5 per cent. in respect of goods specified in Schedule V, 457[****]  (vi)       0.125 per cent. in respect of goods specified in Schedule VI 458[, and] 459[(vii) 0.75 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 intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule I - 2.5% S. No. Chapter /Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 131[0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] 460[, pre-packaged and labelled]] 2. 132[406[0303, 0304, 0305, 0306, 0307, 0308, 0309] All goods [other than fresh or chilled] 460[, pre-packaged and labelled]] 3. 133[***]   4. 133[***]   5. 133[***]   ....

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....imal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 22. 7 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 314[* *** *   *** *] 25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split 464[, pre-packaged and labelled] 26. 0714 136[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 465[pre-packaged and labelled]] 27. 0801 137[Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. 104[0802, 0813] Dried chestnuts (singhada), whether or not shelled or peeled 43[29A 0802 Walnuts, whether or not shelled] 30. 08 Dried makhana, whether or not shelled or peeled 466[, pre-packaged and labelled] 105[30A 0804 Mangoes sliced, dried] 31. 0806 Grapes, dried, and raisins 32. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or othe....

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....135[Flour] flakes, granules and pellets of potatoes 467[, 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, 467[, pre-packaged and labelled] 60. 138[***]   61. 18[0713] Guar gum refined split 62. 1109 00 00 Wheat gluten, whether or not dried 63. 12 All goods other than of seed quality 64. 1201 Soya beans, whether or not broken other than of seed quality. 65. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. 66. 1203 Copra 139[***] 67. 1204 Linseed, whether or not broken other than of seed quality. 68. 1205 Rape or colza seeds, whether or not broken other than of seed quality. 69. 1206 Sunflower seeds, whether or not broken other than of seed quality 70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango k....

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....ified. 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 409[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 fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 91. 1701 Beet sugar, cane sugar, 142[***] 468[91A 1701 or 1702 521[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, p....

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....eed 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]]] 243[103B 2302 Rice bran (other than de-oiled rice bran)] 104. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 105. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 46[***] 106. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 47[***] 107. 2306 410[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake] 108. 2307 Wine lees; argol 525[108A. 2309 Fish soluble paste] 109. 2401 Tobacco leaves 110. 2502 Unroasted iron pyrites. 111. ....

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....powder of stones heading 2515 or 2516 whether or not heat treated. 127. 2518 411[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); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 129. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 130. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 131. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 132. 2524 Asbestos 133. 2525 Mica, including splitting; mica waste. 134. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.....

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.... fluroborate) 168. 28 Enriched elemental boron 169. 28 Nuclear fuel 170. 2805 11 Nuclear grade sodium 270[170 A 2809 Fertilizer grade phosphoric acid] 171. 2845 Heavy water and other nuclear fuels 172. 2853 Compressed air 173. 30 Insulin 174. 3002, 3006 Animal or Human Blood Vaccines 175. 30 Diagnostic kits for detection of all types of hepatitis 176. 30 Desferrioxamine injection or deferiprone 177. 30 Cyclosporin 178. 30 Medicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand name 179. 30 Oral re-hydration salts 180. 3[30 or any chapter] Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 181. 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 105[181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United Sta....

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....preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 474[197A. ** **] 474[197B. ** **] 474[197C. ** **] 474[197D. ** **] 474[197E. ** **] 198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms [317198A 4501 Natural cork, raw or simply prepared] 50[316[198AA] 4601, 4602 245[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]] 105[198B 4707 Recovered waste or scrap of paper or paperboa....

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....r zari articles, that is to say,- imi, zari, kasab, 22[salma], dabka, chumki, 23[gota, sitara], naqsi, kora, glass beads, badla, 24[gizai] 221. 60 Knitted or crocheted fabrics [All goods] 222. 274[61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece] 223. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 224. 355[63 [other than 6305 32 00, 6305 33 00, 6309]] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece 135[224A 247[6309 or 6310] Worn clothing and other worn articles; rags] 453[225. ** **] 320[225A 6602 00 00 Walking-sticks including seat sticks 455[225B ** **] 455[226 ** **] 455[227 ** **] 455[228 ** **] 105[228A 7001 Cullet or other waste or scrap of glass] 229. 7018 Glass beads. 476[230. ** **] 135[230A 8407 10 00, 8411 Aircraft engines] 231. 8413, 8413 91 Hand pumps and parts thereof 476[232. ** **] 476[233. ** **] 388[234. ** **] 476[234A. ** **] 349[234B 8504 Charger or charging station f....

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.... Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]] 256. 90 or any other Chapter Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 54[257A 9404 Cotton quilts of sale value not exceeding ₹ 1000 per piece] 135[257B 9401 10 00 Aircraft seats] 258. 416[9405] Kerosene pressure lantern 259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 148[259A 382[9503] Toy balloons made of natural rubber latex 259B 9507 Fishing hooks 259C 9601 Worked corals other than articles of coral] 56[260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]] 261. 9704 Postage or revenue stamps, stamp-postmarks,....

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....etinoin (45)    Tribavirin / Ribavirin (46)    Urokinase (47)    Ursodeoxycholic Acid (48)    Vancomycin (49)    Vasopressin (50)    Vecuronium Bromide (51)    Zidovudine (52)    5-Fluorouracil (53)    Pegulated Liposomal Doxorubicin Hydrochloride injection (54)    Ketoanalogue preparation of essential amino acids (55)    Pergolide (56)    Kit for bedside assay of Troponin-T (57)    Solution for storing, transporting, flushing donor organs for transplant (58)    Miltefosine (59)    Milrinone Lactate (60)    Methoxy Isobutile Isonitrile (MIBI) (61)    Haemophilus Influenzae Type b Vaccine (62)    Mycophenolate Sodium (63)    Verteporfin (64)    Daclizumab (65)    Ganciclovir (66)    Drotrecoginalfa (activated) (67)    Eptacogalfa activated recombinant coagulation factor VIIa (68)    Muromonab CD3 (69)&nbs....

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....cine (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)    Bre....

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....sp;   Methicillin (183)    Metrizamide Inj with diluant (184)    Monocomponent insulins (185)    Mycophenolate Mofetil (186)    Normal Human plasma (187)    Normal Human immunoglobulin (188)    Nuclear magnetic resonance contrast agent (189)    Normal Human serum Albumin (190)    Penicillamine (191)    Pentamidine (192)    Penicillinase (193)    Poliomyelitis vaccine (inactivated and live) (194)    Potassium Aminobenzoate (195)    Porcine Insulin Zinc Suspension (196)    Prednimustine (197)    Porcine and Bovine insulin (198)    Purified Chick Embryo Cell Rabies Vaccine (199)    Pyridostigmine (200)    Pneumocystis cariniiI F kits (201)    Prostaglandin E1 (PGE1) (202)    Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin) (203)    Radioisotope TI 201 (a)    Rabb....

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.... Hydrocortisone  (12)    Idoxuridine (13)    Acetazolamide  (14)    Atro- pine  (15)    Homatroprn (16)    Chloroquine  (17)    Amodiaquine (18)    Quinine  (19)    Pyrimethamine (20)    Sulfametho pyrezine (21)    Diethyl Carbamazine (22)    Arteether or formulation of artemisinin. List 3 [See S.No.257 of the Schedule I] (A)    (1)      Braille writers and braille writing instruments (2)    Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3)    Canes, Electronic aids like the Sonic Guide (4)    Optical, Environmental Sensors (5)    Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6)    Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels (7)    Ele....

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....lk] 12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 13. 0406 Cheese 14. 0801 Brazil nuts, dried, whether or not shelled or peeled 151[***] 15. 0802 417[Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]] 16. 0804 109[Dates (soft or hard), figs, pineapples, avocados, guavas 479[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried] 10[16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.] 17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 110[dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled] 18. 1108 Starches; inulin 19. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 o....

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....ed] 553[32C 1905 90 30 Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)] 33. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 34. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 35. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 36. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 37. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not con....

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....d, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unan....

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....er than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]] 373[80AA ** **] 81. 3926 Feeding bottles 82. 3926 Plastic beads 83. 4007 Latex Rubber Thread 84. 4014 Nipples of feeding bottles 85. 4015 Surgical rubber gloves or medical examination rubber gloves 64[85A 4016 Rubber bands] 484[85B 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 85C 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 85D 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 85E 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 85F 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or no....

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.... like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,  namely oars,  paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 324[101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 101B 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 101C 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork] 325[* *** *] 251[***]     252[***]     105. 4701 Mechanical wood pulp 106. 4702 Chemical wood pulp, dissolving grades 107. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 108. 4704 Chemical wood pulp, sulphite, other than dissolving grades 109. 4705 Wood pulp obtained by a combination of mechanical and chem....

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....ail sale 132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn of manmade staple fibres] 133. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 243[[except cigarette filter rods]] 134. 5602 Felt, whether or not impregnated, coated, covered or laminated 135. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 137. 5605 528[Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance] 138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including fl....

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....such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 157. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 159. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering....

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....71AA] 6501 Textile caps] 135[171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics] 172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 173. 6602 328[****] whips, riding-crops and the like 174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 176. 68 Sand lime bricks 71[or Stone inlay work] 72[176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 456[176B 6815 487[Fly ash bricks; Fly ash aggregates; Fly ash blocks] 176C 6901 00 10 Bricks of fossil meals or similar siliceous earths 176D 6904 10 00 Building bricks 176E 6905 10 00 Earthen or roofing tilesEarthen or roofing tiles] 329[* *** *] 73[177A 6909 Pots, jars and similar articles of a kind us....

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....ng germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 544[; parts thereof]] 200. 8452 163[Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines] 201. 8479 Composting Machines 394[201A 84, 85 or 94 Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be deem....

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....ays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 135[222A 9403 Furniture wholly made of bamboo, cane or rattan] 223. 9404 Coir products [except coir mattresses] 224. 9404 Products wholly made of quilted textile materials 76[224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece.] 225. 428[9405] Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 492[226. ** **] 492[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, 166[***], and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy ....

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....cose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] 12. 1704 169[Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, 254[groundnut sweets, gajak and sugar boiled confectionery]]] 135[12A 1804 Cocoa butter, fat and oil 12B 1805 Cocoa powder, not containing added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing cocoa] 13. 170[1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixe....

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....f any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] 537[25A. 2207 10 12 Spirits for industrial use] 26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 430[26A 2404 12 00 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 2....

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....cks 38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 39. 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods 243[including Fertilizer grade Phosphoric acid]] 40. 29 All organic chemicals other than giberellic acid 431[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 th....

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....tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings] 288[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] 494[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] 55. 180[***]   56. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases 57. 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or ....

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....ials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals] 62. 3404 Artificial waxes and prepared waxes 135[62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404] 63. 3407 116[Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)] 64. 3501 Casein, caseinates and other casein derivatives; casein glues 65. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other ....

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....lues, 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. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 86. 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 87. ....

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.... 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.] 433[98A 3827 Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included] 256[***]     100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its che....

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....d 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. 4010 Conveyor or transmission belts or belting, of vulcanised rubber 121. 4011 Rear Tractor tyres and rear tractor tyre tubes 331[121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber] 135[330[121B] 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]] 122. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or witho....

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....ing accessories and other articles of furskin] 133. 4304 189[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 for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 289[[other than bamboo flooring]] 135[137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C 4412 Plywood, veneer....

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....an 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; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres 545[153A 4819 (except 4819 10, 4819 20) All Goods (other than Cartons, boxes and cases of, - (a) corrugated paper or paper board;or (b) non-corrugated paper or paper board)] 154. 4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and  book covers, of paper or paperboard [other than note books and exercise ....

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....32 00 Flexible intermediate bulk containers] 164. 122[***]   165. 123[***]   166. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes 167. 6402 Other footwear with outer soles and uppers of rubber or plastics 168. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 169. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 170. 6405 Other footwear 171. 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 172. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), 83[of felt [other than textile caps]] 173. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims,....

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....milar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 135[180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented] 181. 6810 192[Articles of cement, of concrete or of artificial stone, whether or not reinforced] 182. 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 135[182A 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 182B 6813 Friction material and articl....

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....orked 189B 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189C 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors] 190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 135[190A 7011 434[Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]] 191. 7013 Glassware of a kind used for table, kitchen, toilet, office, ind....

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.... non-alloy steel 206. 7217 Wire of iron or non-alloy steel 207. 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 208. 7219, 7220 All flat-rolled products of stainless steel 209. 7221, 7222 All bars and rods, of stainless steel 210. 7223 Wire of stainless steel 211. 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 212. 7225, 7226 All flat-rolled products of other alloy steel 213. 7227, 7228 All bars and rods of other alloy steel. 214. 7229 Wire of other alloy steel 215. 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 216. 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 217. 7303 Tubes, pipes and hollow profiles, of cast iron 218. 7304 T....

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....l, whether or not with heads of other material, but excluding such articles with heads of copper 232. 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel 233. 7319 33[***], knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included 234. 7320 Springs and leaves for springs, of iron and steel 235. 7321 194[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves 547[,wood burning stoves of iron or steel, and solar cookers]]] 135[235A 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and pa....

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....uminium tubes and pipes 270. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 271. 199[7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures] 272. 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 273. 7612 Aluminium casks, drums, cans, boxes, etc. 548[; other than Milk cans made of Aluminium] 274. 7613 Aluminium containers for compressed or liquefied gas 275. 7614 200[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated] 135[275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]] 549[; Milk cans made of Aluminium] 276. 7616 Other articles of aluminium 277. 7801 Unwrought lead 278. 7802 Lead ....

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....0 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 499[301A 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor] 135[498[301AA] 8212 Razors and razor blades (including razor blade blanks in strips)] 302. 8213 00 00 Scissors, tailors' shears and similar shears, and blades therefor 135[302A 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) 500[****]] 523[[other than pencil sharpeners]] 501[302B 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware] 303. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 303A 201[8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddle....

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....team or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers 311. 8403 Central heating boilers other than those of heading 8402 312. 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 313. 8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 314. 8406 Steam turbines and other vapour turbines 315. 8410 Hydraulic turbines, water wheels, and regulators therefor 316. 8411 202[Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]] 317. 8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] 135[317A 8413 502[(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling ....

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....hing machines] 324. 8423 204[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] 325. 8424 258[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]] 326. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 327. 8426 Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 135[327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excav....

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.... of heading 8446 or 8447 338. 8446 Weaving machines (looms) 339. 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 340. 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 341. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 294[341 A. 8450 Household or laundry-type washing machines, including machines which both wash and dry] 342. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or mad....

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....ing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 356. 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders,  self-opening dieheads,   dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 357. 8467 Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor 358. 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances 359. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 360. 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machi....

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.... converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)]] 135[369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals] 440[369C 8485 Machines for Additive Manufacturing] 370. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories 371. 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 506[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 pa....

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....ers) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for 550[domestic purposes [other than solar cookers];] electric heating resistors, other than those of heading 8545] 379. 8517 381[All goods] 380. 8518 212[Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set] 135[380A 8519 Sound recording or reproducing apparatus] 381. 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 135[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 37 441[382A 8524 Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]....

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....or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517] 389. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 390. 8539 443[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 508[****]] 391. 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 392. 8541 444[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 215[Insulated (i....

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....parking facilities, port installations or airfields; parts of the foregoing.] 399. 8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 243[399A 8702 Buses for use in public transport which exclusively run on Bio-fuels] 400. 8703 364[Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity 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 298[401 A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries....

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....graphic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, 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 446[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter] 411I 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 219[Balances of a sensitivity of 5 cg or better, with or without weights] 413. 9017 510[Drawing, marking-out or mathematical calculating instrum....

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....asuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations 421. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; 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 90 135[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 135[424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels] 425. 9105 Other clocks 135[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....

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....torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 435. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 555[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 223[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof] 438. 9404 224[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 an....

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.... 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 365[446. *** *] 447. 9608 402[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 135[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 not inked, with or without boxes 90[449A 9613 226[Cigarette lighters and other lighters, whether or....

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....eof 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.] 135[452P Any Chapter Permanent transfer of Intellectual Property (IP) right 405[****]] 348[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 9 of the Union Territory Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Union Territory Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. __, dated 29th March, 2019 Explanation. For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it ....

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....ments, whether or not coloured or in the form of clinkers 19.   227[***]   303[***]     303[***]     303[***]     23.   227[***]   303[***]     25.   227[***]   26.   227[***]   27.   227[***]   28.   227[***]   29.   227[***]   30.   227[***]   31.   227[***]   32.   227[***]   33.   227[***]   34.   126[***]   35.   227[***]   36.   227[***]   37.   227[***]   38.   227[***]   39.   227[***]   40.   227[***]   41.   227[***]   42.   227[***]   43.   227[***]   44.   227[***]   45.   227[***]   46.   4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 228[rear tractor tyres; and of a kind used on aircraft] 340[* *** *] 48.   229[***]   49.   229[***]   50.   229[***] &n....

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.... 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], 231[***] 118. 232[***]   119.      8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 304[***]     121. 232[***]   122.      8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 123. 232[***]   124. 232[***]   125. 232[***]   126. 232[***]   127. 232[***]   128. 232[***]   129. 232[***]   305[***]     131. 232[***]   132. 232[***]   133. 232[***]   134. 232[***]   341[* *** *] 136. 234[***]   137. 234[***]   138. 234[***]   139.      8507 306[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 342[and other Lithium-ion accumulators including Lithium-ion power banks]] 307[***]    ....

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.... [other than specified parts of tractors] 311[***]     172. 238[***]   173.      8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 345[174. 8714 Parts and accessories of vehicles of heading 8711] 312[***]     176.      452[8802 or 8806] Aircrafts for personal use 177.      8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 178. 238[***]   179. 238[***]   180. 238[***]   181. 238[***]   182. 238[***]   183. 238[***]   184. 238[***]   185. 238[***]   186. 238[***]   187. 238[***]   188. 238[***]   189. 238[***]   190. 238[***]   191. 238[***]   192. 238[***]   193. 238[***]   194. 238[***]   195. 238[***]   196. 238[***]   197. 238[***]   198. 238[***]   199. 238[***]   200. 238[***]   201. 238[***]   202. 238[***]   203. 238[***]   204. 238[***] &nb....

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....al or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 13.   7113 Articles of jewellery and parts thereof, of precious metal or 241[of metal clad with precious metal 263[***]] 14.   7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 15.   7115 Other articles of precious metal or of metal clad with precious metal 16.   7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 17.   7117 264[Imitation jewellery [other than bangles of lac/shellac]] 18.   7118 Coin Schedule VI - 0.125% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1.   7102 512[Rough diamonds or simply sawn diamonds, industrial or non-industrial] 2.   7103 369[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 se....

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....ices Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.] 2.     This notification shall come into force with effect from the 1st day of July, 2017. 103[ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English 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.] 105[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....

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....e Corrigendum notification dated 12-7-2017, "84 or 85" 10. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 11. Corrected vide Corrigendum notification dated 12-7-2017, "2202 90 10", 12. Corrected vide Corrigendum notification dated 12-7-2017, "2202 90 20" 13. Corrected vide Corrigendum notification dated 12-7-2017, "2202 90 90" 14. Corrected vide Corrigendum notification dated 12-7-2017, "2202 90 30" 15. Corrected vide Corrigendum notification dated 12-7-2017, "2202 90 90" 16. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 17. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, "1106 10 90" 18. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, "1106 10 90" 19. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, "1702" 20. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, "Palmyra sugar" 21. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, "Agarbatti" 22. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, "saima" 23. Corrected vide ....

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....n aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]" 47 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]" 48 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, "other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake" 49 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, "21[Agarbatti, lobhan]" 50 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 51 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, "kites" 52 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 53 Inserted vide notification no. 27/2017 UT (Rate) dated 22....

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.... 22-9-2017 77 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 78 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, "Diabetic foods; [other than Namkeens" 79 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before was read as, "Plastic Tarpaulin" 80 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 81 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, 140. 4419 Tableware and Kitchenware of wood 82 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, "Braille paper" 83 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as "of felt" 84 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, 186. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 85 Omitted vide notification no. 27/2017 UT (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 a....

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....T (Rate) dated 22-9-2017, before it was read as, "Diamonds, non-industrial unworked or simply sawn, cleaved or bruted" 102 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, "The phrase "registered brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999." 103 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 104. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "0802" 105. Inserted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017 106. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "Kerosene PDS" 107. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 52[201A 4907 Duty....

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....ster, acrylic, etc." 121. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "All artificial filament yarn such as viscose rayon, Cuprammonium, etc." 122. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 164. 5508 Sewing thread of manmade staple fibres 123. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 165. 5509, 5510, 5511 Yarn of manmade staple fibres 124. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 188. 7001 Cullet and other waste and scrap of glass; glass in the mass 125. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "pans or in similar forms or packings" 126. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 34.   3407 Modelling pastes, including those put up for children's amusement 127. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "including waste and scrap" 128. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before i....

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....rates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 134. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked." 135. Inserted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017 136. Substituted vide Notification No. 41/2017 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" 137. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Cashew nuts, whether or not shelled or peeled" 138. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 60. 1106 10 10 Guar meal 139. Omitted vide Notification No. 41/2017 dated 14....

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.... No. 41/2017 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, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 150. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and....

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....g of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 160. Omitted vide Notification No. 41/2017 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) 161. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 171. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ₹ 1000 per piece 162. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Fly ash bricks" 163. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Sewing machines" 164. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 215. 9002 Intraocular lens 165. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and oth....

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....mkeens], bhujia, mixture, chabena and   similar edible 115[preparations in ready for consumption form, khakhra]" 175 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 27. 2503 00 10 Sulphur recovered as by-product in refining of crude oil 176. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste" 177. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]" 178. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Prepared pigments, prepared opacifiers, prepared colours, vitrifi....

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....ur other than articles thereof]" 190. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" 191. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 105[177A 6802 All goods other than:- (i) all goods of marble and granite; (ii)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] 192. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Pre cast Concrete Pipes" 193. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Salt Glazed Stone Ware Pipes" 194. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "LPG stoves" 195. ....

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....2017, before it was read as, "Turbo-jets, turbo-propellers and other gas turbines - turbo-jets" 203. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 320. 8419 20 Medical, surgical or laboratory sterilisers 204. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "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 [other than electric or electronic weighing machinery]" 205. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]" 206. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Printing machinery used fo....

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.... 215. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Winding Wires; Coaxial cables; 36[Optical Fibre Cable]" 216. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Carbon electrodes" 217. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 410. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 218. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Spectacles [other than corrective]; 5[***]" 219. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]" 220. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Other clock parts" 221. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock ....

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....al, Churna for pan 91[***] 11.   15[2202 99 90] Other non-alcoholic beverages 16.   2515 12 20, 2515 12 90 Marble and travertine, other than blocks 17.   2516 12 00 Granite, other than blocks 19.   2710 Avgas 23.   3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, 125[pans or in similar forms or packings [other than poster colour]] 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 teet....

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....ons, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 39.   3813 Preparations and charges for fire-extinguishers; charged fireextinguishing 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 ba....

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....ood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 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....

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....uhr, 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 95[***] 86. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 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 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 91. 7005 Float glass and surface ground or polished glass, in sheets, whether o....

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....ors, 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 with mountings of base metal; automatic door closers of base metal 110.      8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 111.      8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-st....

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....nveyors, 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-ploughs and snow-blowers 129.      8443 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 131.      8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] 132.      8476 Automatic goods....

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....ts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 236. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "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 cameras recorders [other than CCTV]" 237. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 152.      8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 153.      8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 238. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 155 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 156. 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking fa....

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....porating sound recording or reproducing apparatus 182. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 183. 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 184. 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 185. 9012 Microscopes other than optical microscopes; diffraction apparatus 186. 9013 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 187.  9014 Direction finding compasses; other navigational instruments and appliances 188.  9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 189.  9016 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weig....

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....g birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 209.  9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 211.  9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 212.  9403 Other furniture [other than bamboo furniture] and parts thereof 213.  9404 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 of cellular rubber or plastics, whether or not covered 214.  9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified o....

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....estic consumers or" 245. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as,  "Grass, leaf or reed or fibre products, including mats, pouches, wallets." 246. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Corduroy fabrics" 247. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "6309" 248. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "28" 249. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "29" 250. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, 66[99A 4419 Tableware and Kitchenware of wood] 251. Omitted vide Notification No. 6/2018 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 2....

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.... Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" 263. Omitted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "[other than bangles of lac/shellac]" 264. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Imitation jewellery" 265. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "101[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]" 266. Substituted vide Notification No. 6/2018 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" 267. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped" ....

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.... vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 75[195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers.] 283. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 284. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 285. Substituted vide Notification No. 18/2018- Union Territory 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  286. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018  w.e.f. 27-07-2018 287. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018  w.e.f. 27-07-2018 288. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018  w.e.f. 27-07-2018 289. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018  w.e.f. 27-07-2018 290. Inserted vide Notification No. 18/2018-....

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.... 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 304. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018, 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 305. Omitted vide Notification No. 18/2018- Union Territory 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 306. Substituted vide Notification No. 18/2018- Union Territory 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)" 307. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 140.      8508 ....

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....self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 313. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 224.      9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 314. Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018   w.e.f. 01-01-2019before it was read as "23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 135[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 24. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but uns....

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..... 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "177. 6815 162[***] and fly ash blocks"   330. Re-numbered vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018   w.e.f. 01-01-2019 before it was read as "121A" 331. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 332. Omitted vide Notification No. 24/2018- Union territory 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"   333. Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "209[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]" 334. Inserted vid....

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....504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]]"   347 Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 348. Inserted vide Notification No. 08/2019- Union Territory Tax (Rate)  dated 29-03-2019  w.e.f. 01-04-2019 349. Inserted vide Notification No. 12/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 350. Inserted vide Notification No. 12/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 351. Omitted vide Notification No. 12/2019- Union Territory 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   352. Inserted vide Notification No. 12/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 353. Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "44[33A 0813 Tamarind, dried]"   354. Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-....

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....itory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 364. Substituted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "Cars for physically handicapped persons, subject to the following conditions: a) 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 are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase." 365. Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "446. 301[9607 20 00 Parts of slide fasteners]"   366. Inserted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 367. Omitted vide Notification No. 14/2019- Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "3.   7103 261[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for conve....

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.... higher. Explanation 2.- (1) "Lottery run by State Governments" means a lottery not allowed to be sold in any state other than the organising state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010."   376. Substituted vide Notification No. 1/2020- Union territory Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as "228.   240[Any Chapter] Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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 Lotterie....

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....er than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 139. 2601 Iron ores and concentrates, including roasted iron pyrites 140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 141. 2603 Copper ores and concentrates. 142. 2604 Nickel ores and concentrates. 143. 2605 Cobalt ores and concentrates. 144. 2606 Aluminium ores and concentrates. 145. 2607 Lead ores and concentrates. 146. 2608 Zinc ores and concentrates. 147. 2609 Tin ores and concentrates. 148. 2610 Chromium ores and concentrates."   386.  Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 387.  Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "105[187A 3915 Waste, pari....

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....ace value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 67[similar documents of title[other than Duty Credit Scrips]] 129. 4908 Transfers (decalcomanias) 130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 131. 4910 Calendars of any kind, printed, including calendar blocks 132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices"   394.  Inserted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 395.  Omitted vide NOTIFICATION NO. 8/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "360[205A 8601 Rail locomotives powered from an external source of e....

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....ed 30-09-2021 w.e.f. 01-10-2021 404. Omitted vide NOTIFICATION NO. 13/2021-Union Territory Tax (Rate) dated 27-10-2021 before it was read as  "135[243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software]"   405. Omitted vide NOTIFICATION NO. 13/2021-Union Territory Tax (Rate) dated 27-10-2021 before it was read as "in respect of Information Technology software" 406. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "0303, 0304, 0305, 0306, 0307,  0308" 407. Substituted vide Notification No. 18/2021-Union Territory 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" 408. Substituted vide Notification No. 18/2021-Union Territory 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" ....

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....2-2021 w.e.f. 01-01-2022 before it was read as, "Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared." 419. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, "Edible mixtures or preparations of  animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516" 420. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read 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" 421. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it....

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....6C 2601 Iron ores and concentrates, including roasted iron pyrites. 26D 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 26E 2603 Copper ores and concentrates. 26F 2604 Nickel ores and concentrates. 26G 2605 Cobalt ores and concentrates. 26H 2606 Aluminium ores and concentrates. 26I 2607 Lead ores and concentrates. 26J 2608 Zinc ores and concentrates. 26K 2609 Tin ores and concentrates. 26L 2610 Chromium ores and concentrates.]"   431. Omitted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "41. 30 Nicotine polacrilex gum"   432. Substituted vide Notification No. 18/2021-Union Territory 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" 433. Inserted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 434. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01....

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....) used by defence, police and paramilitary forces etc]]"   443. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "214[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc amps [other than LED lamps]" 444. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, "Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo- electric crystals" 445. Substituted vide Notification No. 18/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "8548" 446. Substituted vide Notification No. 18/2021-Union Territory 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" 447. Substituted vide Notification No. 18/2....

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....rom the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive)' vide Section 139 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected)   2. Retrospective Effect: 'no Union territory tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive)' vide Section 123 of the Finance Act, 2022 (subject to the conditions that, No refund shall be made of all such tax which has been collected) 454B.  Retrospective Effect: 'Union territory tax at the rate of six 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 Decem....

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....ble 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]" 464. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "[42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]]" 465. Substituted vide Notification No. 6/2022-Union Territory 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 conditio....

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....ther prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 197B 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 197C 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 197D 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 197E 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour]"   475. Substituted vide Notification No. 6/2022-Union Territory 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" 476. ....

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....on Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 483. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "70. 155[3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]"   484. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 485. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "120. 4811 Aseptic packaging paper"   486. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 487. Substituted vide Notification No. 6/2022-Union Territory 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" 488. Omitted vide Notification No. 6/2022-Union Territory 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 t....

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....2 before it was read as, "[Other than aseptic packaging paper]" 496. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 497. Substituted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,, "[other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ]" 498. Re-Numbered vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "301A" 499. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 500. Omitted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "[other than paper knives, pencil sharpeners and blades therefor]" 501. Inserted vide Notification No. 6/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 502. Substituted vide Notification No. 6/2022-Union Territory 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]" 503. Inserted vide ....

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....ing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 242[(b) The phrase "registered brand name" means,- (A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered; (B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]" 516.  Substituted vide NOTIFICATION NO. 12/2022-Union Territory 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)" 517.  Substituted vide NOTIFICATION NO. 12/2022-Union Territory 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 ....

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....ore it was read as, "toasted bread and similar toasted products" 530. Substituted vide NOTIFICATION NO. 09/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel" 531. Inserted vide NOTIFICATION NO. 11/2023- Union Territory Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023 532. Omitted vide NOTIFICATION NO. 11/2023- Union Territory Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023 before it was read as, "376[228. Any chapter Lottery] 243[229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club]"   533. Inserted vide NOTIFICATION NO. 11/2023- Union Territory Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023 534. Inserted vide NOTIFICATION No. 17/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 535. Inserted vide NOTIFICATION No. 17/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 536. Substituted vide NOTIFICATION No. 17/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "of heading 1905" 537. In....