TaxTMI 
TaxTMI 
TaxTMI 
Rates of Taxes on Goods and Services.
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.... specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules:- Download Word File Notification No. 01/2017-State Tax (Rate) - Rates of Taxes on Goods and Services ============= Document 1GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017(Act No.23 of 2017) – Rates of Taxes on Goods and Services – Notifications under the Act – Orders – Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms No.110 Date:29.06.2017. Read the following:- The Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017) published in Extraordinary issue of Telangana Gazette No.24, Part.IV.B, Dt:27.05.2017. From the Commissioner of Commercial Taxes, Telangana, Hyderabad, letter CCT’s Ref No. A(1)/75/2017, Dt:29-06-2017. ***** O R D E R : The following Notifications will be published in an Extra-ordinary issue of the Telangana Gazette dated: 30.06.2017. . NOTIFICATION No. 01 /2017 – State Tax (Rate) In exercise of the powers conferred by sub-section....
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....ir Drotrecoginalfa (activated) Eptacogalfa activated recombinant coagulation factor VIIa Muromonab CD3 Japanese encephalitis vaccine Valganciclovir Low molecular weight heparin Efavirenz Emtricitabine; Azathioprine; Antinomycin D; Cytosine Arabinoside (Cytarabine); Vinblastine Sulphate Vincristine; Eurocollins Solution; Everolimus tablets/dispersible tablets; Poractant alfa Troponin-I whole blood test kit; Blower/mister kit for beating heart surgery; Fluoro Enzyme Immunoassay Diagnostic kits. Tablet Telbivudine Injection Exenatide DTaP-IPV-Hibor PRP-T combined Vaccine Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) Injection Thyrotropin Alfa Injection Omalizumab. Abatacept Daptomycin Entacevir Fondaparinux Sodium Influenza Vaccine Ixabepilone Lapatinib Pegaptanib Sodium injection Suntinib Malate Tocilizumab Agalsidase Beta Anidulafungin Capsofungin acetate Desflurane USP Heamostatic Matrix with Gelatin and human Thrombin Imiglucerase Maraviroc Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) Sorafenib tosylate Varenciline tartrate 90 Yttrium Nilotinib Pne....
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....ed and live) Potassium Aminobenzoate Porcine Insulin Zinc Suspension Prednimustine Porcine and Bovine insulin Purified Chick Embryo Cell Rabies Vaccine Pyridostigmine Pneumocystis cariniiI F kits Prostaglandin E1 (PGE1) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin) Radioisotope TI 201 Rabbit brains thromboplastin for PT test Reagent for PT tests Human Thrombin for TT tests Rabies immune globulin of equine origin Sevoflurane Recuronium Bromide Septopal beads and chains Sodium Arsenate Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones Solution of Nucleotides and Nucliosides Specific Desensitizing Vaccine Sterile Absorbable Haemostat for control of surgical vessel bleeding Strontium SR-89 Chloride Suxamethonium Chloride Selenium-75 Teicoplanin Tetrofosmin Ticarcillin Tranexamic Acid Tocainide Tri-iodothyronine Triethylene Tetramine Thrombokinase Teniposide Trans-1-diamino cyclohexane Oxalatoplatinum Ticarcillin Disodium and Potassium Clavulanate combination Vindesin Sulphate X-ray diagnostic agents, the following:- Propylidone Ethyliodophenylundecylate ....
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....of the blind Assistive listening devices, audiometers External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement. Schedule II – 6% Schedule III – 9% Schedule IV – 14% Schedule V – 1.5% Schedule VI – 0.125% Explanation. – For the purposes of this notification,- The phrase “unit container†means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre- determined quantity or number, which is indicated on such package. 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....
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....pectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect on and from the 1st day of July, 2017. Notification No.3 /2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the State tax leviable thereon under section 9 of the....
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.... Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub- clause, or petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be; where the recipient of outward supply of goods is a sub-contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply, the following, namely :- ....
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.... other types of Geophysical and Geochemical surveys for onshore and offshore activities. All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various equipment and other drilling equipment required for drilling operations, snubbing units, hydraulic workover units, self-elevating workover platforms, Remote Operated Vessel (ROV). Helicopters including assemblies/parts. All types of marine vessels to support petroleum operations including work boats, barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, marine ship equipment including water maker, DP system and Diving system. All types of equipment/ units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well co....
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....annel micro wave systems, test and measurement equipment. X-band radar transponders, area surveillance system. Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels. Cathodic Protection Systems including anodes. Technical drawings, maps, literature, data tapes, Operational and Maintenance Manuals required for petroleum or coal bed methane operations. Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List. Explanation. – In this Schedule, “tariff itemâ€, “sub-heading†“heading†and “Chapter†shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Exp....
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....g higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies):- TABLE Explanation. – In this Table, “tariff itemâ€, “sub-headingâ€, “heading†and “Chapter†shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect on and from the 1st day of July, 2017. NOTIFICATION No.6/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent of the appl....
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....of goods or services or both received by a registered person from any or all the suppliers, who is/are not registered, exceeds five thousand rupees in a day. 2. This notification shall come into force with effect on and from the 1st day of July, 2017. Notification No. 9 /2017- State tax In exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) (hereinafter referred to as the said Act), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the State tax leviable thereon under section 9 of the said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act. 2. This notification shall come into force with effect on and from the 1st day of July, 2017. Notification No. 10/2017 - State Tax (Rate) In exercise of the powers conferred by sub-section (1) of secti....
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.... and amount charged for transfer of land or undivided share of land, as the case may be. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. Explanation.- For the purposes of this notification,- Goods includes capital goods. Reference to “Chapterâ€, “Section†or “Headingâ€, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section†and “Heading†in the annexed scheme of classification of services (Annexure). The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. Wherever a rate has been prescribed in this notification subject to the condition that credit ....
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.... tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Definitions. - For the purposes of this notification, unless the context otherwise requires, - “advertisement†means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; “advocate†has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); “agricultural extension†means application of scientific research and knowledge to agricultural practices through farmer education or training; “agricultural produce†means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further pr....
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....on carrying out business; “business facilitator or business correspondent†means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India; “Central Electricity Authority†means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); “Central Transmission Utility†shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); “charitable activities†means activities relating to - public health by way of ,- care or counseling of terminally ill persons or persons with severe physical or mental disability; persons afflicted with HIV or AIDS; persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or public awareness of preventive health, family planning or prevention of HIV infection; advancement of religion , spirituality or yoga; advancement of educational programmes or skill development relating to,- abandoned, orphaned or homeless children; physically or ment....
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.... or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; (za) “e-rickshaw†means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf; (zb) “general insurance business†has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (zc) “general public†means the body of people at large sufficiently defined by some common quality of public or impersonal nature; (zd) “goods carriage†has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (ze) “goods transport agency†means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (zf) “governmental authority†has the same meaning as assig....
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....gned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) “life micro-insurance product†shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; (zp) “metered cab†means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi); (zq)“national park†has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972); (zr) “online information and database access or retrieval services†shall have the same meaning as assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act,2017(13 of 2017); (zs) “original works†means- all new constructions; all types of additions a....
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....ich regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) “religious place†means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) “renting in relation to immovable property†means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zza) “Reserve Bank of India†means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zzb) “residential complex†means any complex comprising of a building or buildings, having more than one single residential unit; (zzc) “rural area†means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or a....
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.... it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972). Explanation.- For the purposes of this notification,- Reference to “Chapterâ€, “Section†or “Headingâ€, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section†and “Heading†in the scheme of classification of services. Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. This notification shall come into force with effect on and from the 1st day of July, 2017. Notification No. 13/2017- State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of State tax leviable under section 9 of the said Central Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the ....
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....fect on and from the 1st day of July, 2017. Notification No. 16/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby specifies, - United Nations or a specified international organisation; and Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- United Nations or a specified international organisation shall be entitled to claim refund of state tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation. Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of state tax paid on the supplies of goods or services or both received by them subject to, - that the foreign diplomatic....
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....ub-section (5) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator – services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Telangana Goods and Services Tax Act. Explanation.- For the purposes of this notification,- “radio taxi†means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS); “maxicabâ€, “motorcab†and “motor cycle†shall have the same mean....
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.... cooked before or during the smoking process: flours, meals and pellets of aquat ic invertebrates other than crustaceans and molluscs, fit for human consumption7.0401Ultra High Temperature (UHT) milk8.0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]9.0403Cream, 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 cocoa10.0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included11.0406Chena or paneer put up in unit container and bearing a registered brand name12.0408Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.13.0409Natural honey, put up in unit container and bearing a registered brand....
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....r or not shelled or peeled31.0806Grapes, dried, and raisins32.0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)33.0812Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption34.0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions35.0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]36.0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]37.0903Maté38.0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta39.0905Vanilla40.0906Cinnamon and cinnamon-tree flowers41.0907Cloves (whole fruit, cloves and stems)42.0908Nutmeg, mace and cardamoms43.0909Seeds of anise, badian, ....
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....than of seed quality.66.1203Copra other than of seed quality67.1204Linseed, whether or not broken other than of seed quality.68.1205Rape or colza seeds, whether or not broken other than of seed quality.69.1206Sunflower seeds, whether or not broken other than of seed quality70.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality71.1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard72.1210Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin73.1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered74.1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussati....
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....phurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 151691.1701Beet sugar, cane sugar, khandsari sugar92.1702Palmyra sugar93.1801Cocoa beans whole or broken, raw or roasted S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)94.1802Cocoa shells, husks, skins and other cocoa waste95.1803Cocoa paste whether or not de-fatted96.1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker's wares97.1902Seviyan (vermicelli)98.1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)99.1905Pizza bread100.1905 40 00Rusks, toasted bread and similar toasted products101.2106 90Sweetmeats102.2201 90 10Ice and snow103.2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves104.2303Residues 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 pellets105.2304Oil-cake and other so....
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....ne; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.122.2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square ) shape.123.2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]124.2516 [Except 2516 11 00, 2516 12 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.125.2516 11 00Granite crude or roughly trimmed126.2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.127.2518Dolomite, whether or not calcined or sintered, including dol....
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.... concentrates.150.2612Uranium or thorium ores and concentrates.151.2613Molybdenum ores and concentrates.152.2614Titanium ores and concentrates.153.2615Niobium, tantalum, vanadium or zirconium ores and concentrates. S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)154.2616Precious metal ores and concentrates.155.2617Other ores and concentrates156.2618Granulated slag (slag sand) from the manufacture of iron or steel157.27Bio-gas158.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal159.2702Lignite, whether or not agglomerated, excluding jet160.2703Peat (including peat litter), whether or not agglomerated161.2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon162.2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons163.2706Tar distilled from coal, from lignite or from peat164.2710Kerosene PDS165.2711 12 00, 2711 13 00, 2710 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) cus....
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....hment-dressed or further prepared), whether or not with wool on or split194.4103Other 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 split195.4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared196.4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared197.4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared198.4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms199.4801Newsprint, in rolls or sheets200.4823Kites201.4901Brochures, leaflets and similar printed matter, whether or not in single sheets202.5004 to 5006Silk yarn203.5007Woven fabrics of silk or of silk waste S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)204.5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool205.5105Wool and fine or coarse animal ....
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....ading / Tariff itemDescription of Goods(1)(2)(3)farm type machinery and parts thereof234.84 or 85Following renewable energy devices & parts for their manufacture Bio-gas plant Solar power based devices Solar power generating system Wind mills, Wind Operated Electricity Generator (WOEG) Waste to energy plants / devices Solar lantern / solar lamp Ocean waves/tidal waves energy devices/plants235.8601Rail locomotives powered from an external source of electricity or by electric accumulators236.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof237.8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604238.8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)239.8605Railway or tramway passenger coaches, not self-p ropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)240.8606Railway or tramway goods vans and wagons, not self-propelled241.8607P....
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.... above and Formulations specified at S.No.181 above, intended for personal use. S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)1.01012100, 010129Live horses2.0202Meat of bovine animals, frozen and put up in unit containers3.0203Meat of swine, frozen and put up in unit containers4.0204Meat of sheep or goats, frozen and put up in unit containers5.0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers6.0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers7.0207Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers8.0208Other meat and edible meat offal, frozen and put up in unit containers9.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers10.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers11.0210Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit contai....
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....h eggs32.1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved33.2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid34.2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid35.2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid36.2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 200637.2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200638.2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)39.2007Jams, 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 S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)40.2008Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specifie....
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....oses or in forms or packings for retail sale, including Ayurv aedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments63.3004Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale64.3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purpos es65.3006Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste ....
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....laminated leather; metallised leather90.4115Composition 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 flour91.4203Gloves specially designed for use in sports92.44 or any ChapterThe following goods, namely: — Cement Bonded Particle Board; Jute Particle Board; Rice Husk Board; Glass-fibre Reinforced Gypsum Board (GRG) Sisal-fibre Boards; S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)Bagasse Board; and Cotton Stalk Particle Board Particle/fibre board manufactured from agricultural crop residues93.4404Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like94.4405Wood wool; wood flour95.4406Railway or tramway sleepers (cross-ties) of wood96.4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood an....
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....1.4707Recovered (waste and scrap) paper or paperboard112.4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard113.4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803114.4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter115.4806 20 00Greaseproof papers116.4806 40 10Glassine papers117.4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets118.4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803119.4810Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binde....
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.... 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; such as Real zari thread (gold) and silver thread, combined with te xtile thread), Imitation zari thread138.5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn139.5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics140.5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials141.5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included142.5701Carpets and other textile floor coverings, knotted, whether or not made up143.5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelemâ€, “Schumacksâ€, “Karamanie†and similar hand-woven rugs144.5703Carpets and other textile floor coverings, tufted, whet....
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....sed 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 foundations159.5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)160.5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902161.5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape162.5905Textile wall coverings163.5906Rubberised textile fabrics, other than those of heading 5902164.5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like165.5908Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated166.5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials167.5910Transmission ....
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....181.7317Animal shoe nails182.7319Sewing needles183.7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel184.7323Table, kitchen or other household articles of iron & steel; Utensils185.7418Table, kitchen or other household articles of copper; Utensils186.7615Table, kitchen or other household articles of aluminium; Utensils187.8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor188.8214Paper knives, Pencil sharpeners and blades therefor189.8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware190.8401Fuel elements (cartridges), non-irradiated, for nuclear reactors191.8408Fixed Speed Diesel Engines of power not exceeding 15HP192.8413Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow ve rtical pumps193.8414 20 10Bicycle pumps194.8414 20 20Other hand pumps195.8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps196.8432Agricultural, horticultural or forestry machiner....
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....mechanical parts nor replaceable filters221.9021Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artifici al parts of the body222.9022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels a nd desks, screens, examinations or treatment tables, chairs and the light223.9404Coir products [except coir mattresses]224.9404Products wholly made of quilted textile materials225.9405, 9405 50 31Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof226.9405LED lights or fixtures including LED lamps S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)227.9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)228.9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]229.9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game c....
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....oducts.4.1404 90 10Bidi wrapper leaves (tendu)5.1404 90 50Indian katha6.1517 10All goods i.e. Margarine, Linoxyn7.1520 00 00Glycerol, crude; glycerol waters and glycerol lyes8.1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured9.1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes10.1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes11.1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar an d Palmyra jaggery]12.1704Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]13.1901Preparations suitable for infants or young children, put up for retail sale14.1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared15....
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....matic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes ), Naphthelene32.2708Pitch and pitch coke, obtained from coal tar or from other mineral tars33.2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)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]34.2711Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) fo r supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]35.2712Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ....
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....preparations as specified in Note 3 to this Chapter based on colour lakes51.3206Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined52.3207Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry53.3211 00 00Prepared driers54.3212Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retai l sale55.3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)56.3301Essential 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 deterpe na....
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....Tariff itemDescription of Goods(1)(2)(3)69.3506Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg70.3507Enzymes, prepared enzymes71.3601Propellant powders72.3603Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators73.3605Matches (other than handmade safety matches [3605 00 10])74.3701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)75.3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed76.3703Photographic paper, sensitised, unexposedpaperboardandtextiles,77.3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound tr....
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....re specified or included92.3816Refractory cements, mortars, concretes and similar compositions, other than products of heading 380193.3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 290294.3818Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]95.3821Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells96.3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols97.3824Prepared 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 S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)98.3825Residual 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.]99.3826Biodiesel and mixtures thereof, not containing o....
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.... rubber (other than hard rubber) and powders and granules obtained therefrom115.4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip116.4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber117.4007Vulcanised rubber thread and cord, other than latex rubber thread118.4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber119.4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)120.4010Conveyor or transmission vulcanised rubberbeltsorbelting,of121.4011Rear Tractor tyres and rear tractor tyre tubes122.4014Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rub ber contraceptives, female (diaphragms), such as cervical caps]123.4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other th....
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....s or sheets146.4806 [Except 4806 20 00, 4806 40 10]Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)147.4809Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets148.4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]149.4812Filter blocks, slabs and plates, of paper pulp150.4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes151.4816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes152.4817 [Except 4817 30]Envelopes, letter cards, plain postca....
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....with outer soles of rubber, plastics, leather or composition leather and uppers of leather169.6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials170.6405Other footwear171.6406Parts 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 thereof172.6501Hat-forms, hat bodies and hoods of f elt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt173.6502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed174.6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed175.6505Hats 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 trimmed176.6506Other headgear, w hether or not lined or trimmed S. No.Chapter / Heading / Sub-heading / Tariff ....
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.... non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses193.7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated194.7018Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter195.7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)196.7201Pig iron and spiegeleisen in pigs, blocks or other primary forms197.7202Ferro-alloys198.7203Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms199.7204Ferrous waste and scrap; remelting scrap ingots of iron or steel200.7205Granules and powders, of pig iron, spiegeleisen, iron or steel201.7206Iron and non-alloy steel in ingots or other primary fo....
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....r steel [other than transmission towers]223.7309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment224.7310Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or t hermal equipment225.7311Containers for compressed or liquefied gas, of iron or steel226.7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)227.7313Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel228.7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel229.7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81,....
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....articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and simila r articles, of copper253.7419 91 00Metal castings254.7501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy255.7502Unwrought nickel256.7503Nickel waste and scrap257.7504Nickel powders and flakes258.7505Nickel bars, rods, profiles and wire259.7506Nickel plates, sheets, strip and foil260.7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)261.7508Other articles of nickel262.7601Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods263.7602Aluminium waste and scrap264.7603Aluminium powders and flakes265.7604Aluminium bars, rods and profiles266.7605Aluminium wire267.7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm268.7607Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm269.7608Aluminium tubes and pipes270.7609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)271.7610 ....
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....without handles296.8205Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with framework s297.8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale298.8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools299.8208Knives and cutting blades, for machines or for mechanical appliances300.8209Plates, sticks, tips and the like for tools, unmounted, of cermets301.8210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink302.8213 00 00Scissors, tailors' shears and similar shears, and blades therefor303.8301Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames w....
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....id fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances319.8417Industrial or laboratory furnaces and ovens, including incinerators, non-electric320.8419 20Medical, surgical or laboratory sterilizers321.8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor322.8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)323.8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or w rapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]324.8423Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine we....
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....ng (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447338.8446Weaving machines (looms)339.8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting340.8448Auxiliary 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 t his 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)341.8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats342.8451Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines ....
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....8466Parts and accessories suitable for use solely or principally with the machines of headings 8456 to S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)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 hand357.8467Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor358.8468Machinery 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 appliances359.8470Calculating 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 regi sters360.8471Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included361.8472Perforating or stapling ma....
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....s (UPS)376.8505Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro- magnetic l ifting heads377.8514Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss378.8515Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and appar atus for hot spraying of metals or cermets379.8517Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception appar atus of heading S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)8443, 8525, 8527 or 8528....
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....d elsewhere in this Chapter399.8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]400.8703Cars for physically handicapped persons, subject to the following conditions: 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 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.401.8704Refrigerated motor vehicles402.8708Following parts of tractors namely: Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle403.8715Baby carriages and parts thereof404.8801Balloons and dirigibles, powered aircraftglidersandothernon-405.8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof406.8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof407.8908 00 00Vessels and other ....
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....4 or 9015; stroboscopes420.9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X ‑ ray, cosmic or other ionis ing radiations421.9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)Chapter; profile projectors422.9032Automatic regulating or controlling instruments and apparatus423.9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90424.9103Clocks with watch movements, excluding clocks of heading 9104425.9105Other clocks426.9109Clock movements, complete and assembled427.9114Other clock parts428.9110Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements429.9112Clock cases, and parts thereof430.9301Military weapons other than revolvers, pistols431.9303Other firearms and similar devices which operate ....
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....s, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes450.9620 00 00Monopods, bipods, tripods and similar articles451.9801All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: industrial plant, irrigation project, power project, mining project, project for the exploration for oil or other minerals, and such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi- finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials S. No.Chapter / Heading / Sub-heading / Tariff itemDescrip....
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....including biris]16.2515 12 20, 2515 12 90Marble and travertine, other than blocks17.2516 12 00Granite, other than blocks18.2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers19.2710Avgas20.3208Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter21.3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium22.3210Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather23.3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings24.3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for faca....
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.... 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 340434.3407Modelling pastes, including those put up for children's amusement35.3602Prepared explosives, other than propellant powders; such as Industrial explosives36.3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles37.3606Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters38.3811Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils39.3813Preparations and charges extinguishing grenadesforfire-extinguishers;chargedfire-40.3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish re....
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....ty bags, Handbags of other materials exc luding wicker work or basket work]53.4203Articles of apparel and clothing accessories, of leather or of composition leather54.4205Other articles of leather or of composition leather55.4206Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons56.4303Articles of apparel, clothing accessories and other articles of furskin57.4304Articles of artificial fur58.4410Particle board, Oriented Strand Board (OSB) 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 S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)59.4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards60.4412Plywood, veneered panels and similar laminated wood61.4413Densified wood, in blocks, plates, strips, or profile shapes62.4414Wooden frames for paintings, photographs, mirrors or similar objects63.4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled f....
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....for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combin ed with textiles or other materials78.6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials79.6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included80.6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths81.6904Ceramic flooring blocks, support or filler tiles and the like82.6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods83.6906Ceramic pipes, conduits, guttering and pipe fittings84.6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics85.6909Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar recept....
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....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 parts thereof, of iron or st eel102.7324Sanitary ware and parts thereof of iron and steel103.7418All goods other than utensils i.e. sanitary ware and parts thereof of copper104.7419Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00105.7610 10 00Doors, windows and their frames and thresholds for doors106.7615All goods other than utensils i.e. sanitary ware and parts thereof107.8212Razors and razor blades (including razor blade blanks in strips)108.8214Other 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]109.8302Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests,....
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....uded [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and ro oms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substr atus [8419 89 70]; parts [8419 90]122.8422Dish washing machines, household [8422 11 00] and other [8422 19 00]123.8423Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds124.8424Fire extinguishers125.8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)126.8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)127.8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, exc....
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....iances, with self-contained electric motor, other than vacuum cleaners of heading 8508142.8510Shavers, hair clippers and hair-removing appliances, with self- contained electric motor143.8511Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines144.8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles145.8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512146.8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; elec tric smoothing irons; other electro-....
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....tion of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517160.8539Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]161.8544Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]162.8545Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)163.8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material164.8702Motor vehicles for the transport of ten or more persons, including the driver165.8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of h....
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....nd reducers183.9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens184.9011Compound optical microscopes, including those for photomicrography cinephot omicrography or microprojection185.9012Microscopes other than optical microscopes; diffraction apparatus186.9013Liquid 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 S. No.Chapter / Heading / Sub- heading / Tariff itemDescription of Goods(1)(2)(3)187.9014Direction finding compasses; other navigational instruments and appliances188.9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders189.9016Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights190.9022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparat....
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....ards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds210.9302Revolvers and pistols, other than those of heading 9303 or 9304211.9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof212.9403Other furniture [other than bamboo furniture] and parts thereof213.9404Mattress 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 n ot covered214.9405Lamps 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 spe cified or included215.9504Video games consoles and Machines216.9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes217.9506Articles and equipment for general physical exercise, gymnastics, athletics218.9508Roundabouts, swings, shooting gall....
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....or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport2.7102Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]3.7103Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [oth er than Unworked or simply sawn or roughly shaped]4.7104Synthetic 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 [othe r than Unworked or simply sawn or roughly shaped] S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)5.7105Dust and powder of natural or synthetic precious or semi-precious stones6.7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form7.7107Base metals cla....
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....frozen [other than frozen and put up in unit container]13.0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [ other than frozen and put up in unit container]14.0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]15.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]16.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)17.0210Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers18.3Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]19.0301Live fish.20.0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 030421.0304Fish fillets and other fish meat (whether or not minced), fresh or chilled....
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....r or not shelled or peeled48.0801Brazil nuts, fresh, whether or not shelled or peeled49.0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled50.0803Bananas, including plantains, fresh or dried51.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.52.0805Citrus 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), fresh.53.0806Grapes, fresh54.0807Melons (including watermelons) and papaws (papayas), fresh.55.0808Apples, pears and quinces, fresh.56.0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.57.0810Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tama rind, Sapota (chico), C....
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....ty.82.1204Linseed, whether or not broken, of seed quality.83.1205Rape or colza seeds, whether or not broken, of seed quality.84.1206Sunflower seeds, whether or not broken, of seed quality.85.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.86.1209Seeds, fruit and spores, of a kind used for sowing.87.1210Hop cones, fresh. S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods(1)(2)(3)88.1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.89.1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.90.1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets91.1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.92.1301....
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....Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed123.5001Silkworm laying, cocoon124.5002Raw silk125.5003Silk waste126.5101Wool, not carded or combed127.5102Fine or coarse animal hair, not carded or combed128.5103Waste of wool or of fine or coarse animal hair129.52Gandhi Topi130.52Khadi yarn131.5303Jute fibres, raw or processed but not spun132.5305Coconut, coir fibre133.63Indian National Flag134.6703Human hair, dressed, thinned, bleached or otherwise worked135.6912 00 40Earthen pot and clay lamps136.7018Glass bangles (except those made from precious metals)137.8201Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge s hears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.138.8445Amber charkha139.8446Handloom [weaving machinery]140.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles141.8803Parts of goods of heading 8801142.9021Hearing ai....
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....4 90 10Bidi wrapper leaves (tendu)AgriculturistAny registered person3.2401Tobacco leavesAgriculturistAny registered person4.5004 to 5006Silk yarnAny person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarnAny registered person5.-Supply of lottery.StateLottery distributor or sellingGovernment,agent.Union Territory or any local authorityExplanation .- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it inclause (c) of Rule 2 of theLotteries (Regulation) Rules,2010, made under theprovisions of sub section 1 ofsection 11 of the Lotteries(Regulations) Act, 1998 (17 of1998). S. No.Tariff item, heading, sub- heading or ChapterDescription of Goods(1)(2)(3)6.5007Woven fabrics of silk or of silk waste7.5111 to 5113Woven fabrics of wool or of animal hair8.5208 to 5212Woven fabrics of cotton9.5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn10.5407, 5408Woven fabrics of manmade textile materials11.5512 to 5516Woven fabrics of manmade staple fibres12.60Knitted or crocheted fabrics [All goods]13.8601Rail locomotives powered from an external source of electricity or by electric accum....
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....n wholesale trade. Explanation -This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ Services of electronic whole sale agents and brokers,9- – Services of whole sale auctioning houses.6Heading 9962Services in retail trade. Explanation - This service does not include sale or purchase of goods9-7Heading 9963 (Accommodation, food and beverage services)(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provide d by a restaurant, eating joint including mess, canteen, neither having the facility of air- conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.6-(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or oth....
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....r as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a pr emises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.9-(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation .-“declare d tariff †includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding14- any discount offered on the published charges for such unit.(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii)....
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....ided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying State tax or integrated tax on the supply of the service(ii) Transport of goods in a vessel.2.5Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)](iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- “goods transport agency†means any person who provides service in relation to transport of goods by road and2.5Provided that credit of input tax charged on goods and services used in supplying the service has not been taken issues consignment note, by whatever name called.[Please refer to Explanation no. (iv)](iv) Transport of goods in containers by rail by any person other than Indian Railways.6-(v) Goods transport services other than (i), (ii), (iii) and (iv) above.9-10Heading 9966 (Rental services of transport vehicles)(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the ....
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....title thereof.Same rate of State tax as on supply of like goods involving transfer of title in goods-(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation .- “operat or†means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; “scheduled air transport service†means an air transport service undertaken between the same two or more places operated according to a published t ime table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; “scheduled air cargo service†means air transportation of cargo or mail on a scheduled basis acc ording to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.2.5Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)....
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....g 9982Legal and accounting services.9-21Heading 9983 (Other professional, technical and business services)(i) Selling of space for advertisement in print media.2.5-(ii) Other professional, technical and business services other than (i) above.9-22Heading 9984Telecommunications, broadcasting and information supply services.9-23Heading 9985 (Support services)(i) Supply of tour operators services. Explanation .- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.2.5Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.(ii) Support services other tha....
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....Printing of books (including Braille books), journals and periodicals; Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). Explanation .- “man made fibres†means staple fibres and filaments of organic polymers produced by manufacturing processes e ither,- by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for exam ple, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.2.5-(ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above.9- 27Heading 9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services.9-28Secti....
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.... and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings9995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings10995416Construction services of other buildings nowhere else classified11995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above12Group 99542General construction services of civil engineering works13995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels14995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks15995423General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works16995424General construction services of local water and sewage pip....
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....ing services48995463Heating, ventilation and air conditioning equipment installation services49995464Gas fitting installation services50995465Insulation services51995466Lift and escalator installation services52995468Other installation services nowhere else classified53995469Services involving repair, alterations, additions, replacements, maintenance of the installations covered above54Group 99547Building completion and finishing services55995471Glazing services56995472Plastering services57995473Painting services58995474Floor and wall tiling services59995475Other floor laying, wall covering and wall papering services60995476Joinery and carpentry services61995477Fencing and railing services62995478Other building completion and finishing services nowhere else classified 63995479Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above64Section 6Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services65Heading 9961Services in wholesale trade66Group 9961167996111Services provided for a fee or commission or on contract basis on wholesale trade6....
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....ices of passengers through rail network by railways, metro and the like100996422Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like101996423Taxi services including radio taxi and other similar services102996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like103996425Domestic/ international scheduled air transport services of passengers104996426Domestic/ international non-scheduled air transport services of passengers105996427Space transport services of passengers106996429Other long-distance transportation services of passengers nowhere else classified107Heading 9965Goods Transport Services108Group 99651Land transport services of Goods109996511Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles110996512Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and th....
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....ion services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like146996752Pilotage and berthing services147996753Vessel salvage and refloating services148996759Other supporting services for water transport nowhere else classified149Group 99676Supporting services for air or space transport150996761Airport operation services (excluding cargo handling)151996762Air traffic control services152996763Other supporting services for air transport153996764Supporting services for space transport154Group 99679Other supporting transport services155996791Goods transport agency services for road transport156996792Goods transport agency services for other modes of transport157996793Other goods transport services158996799Other supporting transport services nowhere else classified159Heading 9968Postal and courier services160Group 99681Postal and courier services161996811Postal services including post office counter services, mail box rental services162996812Courier services163996813Local delivery services164996819Other Delivery Services nowhere else classified165Heading 9969Electricity, gas, water and other distribution services166Group 99691El....
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....ices209997158Financial transactions processing and clearing house services210997159Other services auxiliary to financial services211Group 99716Services auxiliary to insurance and pensions212997161Services auxiliary to insurance and pensions213997162Insurance claims adjustment services214997163Actuarial services215997164Pension fund management services216997169Other services auxiliary to insurance and pensions217Group 99717Services of holding financial assets218997171Services of holding equity of subsidiary companies219997172Services of holding securities and other assets of trusts and funds and similar financial entities220Heading 9972Real estate services 221Group 99721Real estate services involving owned or leased property222997211Rental or leasing services involving own or leased residential property223997212Rental or leasing services involving own or leased non-residential property224997213Trade services of buildings225997214Trade services of time-share properties226997215Trade services of vacant and subdivided land227Group 99722Real estate services on a fee or commission basis or on contract basis228997221Property management services on a fee or commission basis or on contract....
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....ts, books, journals and periodicals255997335Licensing services for the right to use research and development products256997336Licensing services for the right to use trademarks and franchises257997337Licensing services for the right to use minerals including its exploration and evaluation258997338Licensing services for right to use other natural resources including telecommunication spectrum259997339Licensing services for the right to use other intellectual property products and other resources nowhere else classified260Section 8Business and Production Services261Heading 9981Research and development services262Group 99811Research and experimental development services in natural sciences and engineering263998111Research and experimental development services in natural sciences264998112Research and experimental development services in engineering and technology265998113Research and experimental development services in medical sciences and pharmacy266998114Research and experimental development services in agricultural sciences267Group 99812Research and experimental development services in social sciences and humanities268998121Research and experimental development services in social s....
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.... and landscape architectural services306998321Architectural advisory services307998322Architectural services for residential building projects308998323Architectural services for non-residential building projects309998324Historical restoration architectural services310998325Urban planning services311998326Rural land planning services312998327Project site master planning services313998328Landscape architectural services and advisory services314Group 99833Engineering services315998331Engineering advisory services316998332Engineering services for building projects317998333Engineering services for industrial and manufacturing projects318998334Engineering services for transportation projects319998335Engineering services for power projects320998336Engineering services for telecommunications and broadcasting projects321998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects322998338Engineering services for other projects nowhere else classified323998339Project management services for construction projects324Group 99834Scientific and other technical services325998341Geological and geophysical consulting services326998....
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....ations services370998414Private network services371998415Data transmission services372998419Other telecommunications services including fax services, telex services nowhere else classified373Group 99842Internet telecommunications services374998421Internet backbone services375998422Internet access services in wired and wireless mode376998423Fax, telephony over the internet377998424Audio conferencing and video conferencing over the internet378998429Other internet telecommunications services nowhere else classified379Group 99843On-line content services380998431On-line text based information such as online books, newspapers, periodicals, directories and the like381998432On-line audio content382998433On-line video content383998434Software downloads 384998439Other on-line contents nowhere else classified385Group 99844News agency services386998441News agency services to newspapers and periodicals387998442Services of independent journalists and press photographers388998443News agency services to audiovisual media389Group 99845Library and archive services390998451Library services391998452Operation services of public archives including digital archives392998453Operation services of historic....
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....uide services442998557Tourism promotion and visitor information services443998559Other travel arrangement and related services nowhere else classified444Group 99859Other support services445998591Credit reporting and rating services446998592Collection agency services447998593Telephone-based support services448998594Combined office administrative services449998595Specialised office support services such as duplicating services, mailing services, document preparation and the like450998596Events, exhibitions, conventions and trade shows organisation and assistance services451998597Landscape care and maintenance services452998598Other information services nowhere else classified453998599Other support services nowhere else classified454Heading 9986Support services to agriculture, hunting, forestry, fishing, mining and utilities455Group 99861Support services to agriculture, hunting, forestry and fishing456998611Support services to crop production457998612Animal husbandry services458998613Support services to hunting459998614Support services to forestry and logging460998615Support services to fishing461998619Other support services to agriculture, hunting, forestry and fishing462Group 99862S....
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....struments496998736Installation services of electrical machinery and apparatus nowhere else classified497998739Installation services of other goods nowhere else classified498Heading 9988Manufacturing services on physical inputs (goods) owned by others499Group 99881Food, beverage and tobacco manufacturing services500998811Meat processing services501998812Fish processing services502998813Fruit and vegetables processing services503998814Vegetable and animal oil and fat manufacturing services504998815Dairy product manufacturing services505998816Other food product manufacturing services506998817Prepared animal feeds manufacturing services507998818Beverage manufacturing services508998819Tobacco manufacturing services nowhere else classified509Group 99882Textile, wearing apparel and leather manufacturing services510998821Textile manufacturing services511998822Wearing apparel manufacturing services512998823Leather and leather product manufacturing services513Group 99883Wood and paper manufacturing services514998831Wood and wood product manufacturing services515998832Paper and paper product manufacturing services516Group 99884Petroleum, chemical and pharmaceutical product manufacturing servi....
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....orging, pressing, stamping, roll forming and powder metallurgy services556Group 99894Materials recovery (recycling) services, on a fee or contract basis557998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis558998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 559Section 9Community, social and personal services and other miscellaneous services560Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services561Group 99911Administrative services of the government562999111Overall Government public services563999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service564999113Public administrative services related to the more efficient operation of business565999119Other administrative services of the government nowhere else classified566Group 99912Public administrative services provided to the community as a whole567999121Public administrative services related to External Affairs, Diplomatic and Consular services abroad568999122Services related to for....
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....er human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like613Group 99932Residential care services for the elderly and disabled614999321Residential health-care services other than by hospitals615999322Residential care services for the elderly and persons with disabilities616Group 99933Other social services with accommodation617999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse618999332Other social services with accommodation for children619999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse620999334Other social services with accommodation for adults621Group 99934Social services without accommodation for the elderly and disabled622999341Vocational rehabilitation services623999349Other social services without accommodation for the elderly and disabled nowhere else classified624Group 99935Other social services without accommodation625999351Child day-care services626999352Guidance and counseling services nowhere else classified related to children627999353Welfare services without accommodation628999359Othe....
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....e, videotape, production servicestelevisionand radioprogramme672999613Audiovisual post-production services673999614Motion picture, videotape and television programme distribution services674999615Motion picture projection services675Group 99962Performing arts and other live entertainment event presentation and promotion services676999621Performing arts event promotion and organisation services677999622Performing arts event production and presentation services678999623Performing arts facility operation services679999629Other performing arts and live entertainment services nowhere else classified680Group 99963Services of performing and other artists681999631Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like682999632Services of authors, composers, sculptors and other artists, except performing artists 683999633Original works of authors, composers and other artists except performing artists, painters and sculptors684Group 99964Museum and preservation services685999641Museum and preservation services of historical sites and buildings686999642Botanical, zoological and nature reserve services687....
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....hapter 99Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.NilNil2Chapter 99Services by way of transfer of a going concern, as a whole or an independent part thereof.NilNil3Chapter 99Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any act ivity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.NilNil4Chapter 99Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.NilNil5Chapter 99Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.NilNil6Chapter 99Services by the Central Government, State Government, Union territory o....
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....lation to an aircraft or a vess el, inside or outside the precincts of a port or an airport; transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, i s provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.NilNil10Heading 9954Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the bene ficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.NilNil11Heading 9954Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise thanNilNil as a part of a residential complex.12Heading 9963 or Heading 9972Services by way of....
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....mpanied belongings, by— railways in a class other than— first class; or an air-conditioned coach; metro, monorail or tramway; inland waterways; public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and metered cabs or auto rickshaws (including e-rickshaws).NilNil18Heading 9965Services by way of transportation of goods- by road except the services of— a goods transportation agency; a courier agency; by inland waterways.NilNil19Heading 9965Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.NilNil20Heading 9965Services by way of transportation by rail or a vessel from one place in India to another of the following goods – relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; defence or military equipments; newsp aper or magazines registered with the Registrar of Newspapers; railway equipments or materials; agricultural produce; milk, salt and food grain includingNilNil flours, pulses and rice; and (g) organic manure.21Heading 9965 or Heading 9967Services provided by a goods t....
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.... (34 of 1948).NilNil31Heading 9971Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).NilNil32Heading 9971Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999).NilNil33Heading 9971Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.NilNil34Heading 9971Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. — For the purposes of this entry, “acquiring bank†means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such ....
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....Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.NilNil41Heading 9972One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units.NilNil42Heading 9973 or Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1 st Apr il, 2016, on payment of licence fee or spectrum user charges, as the case may be.NilNil43Heading 9973Services of leasing of assets (rolling stock assets including wagons, coaches, locos)NilNil by the Indian Railways Finance Corporation to Indian Railways.44Heading 9981Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year s....
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.... books, publications or any other knowledge-enhancing content or material.NilNil51Heading 9984Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.NilNil52Heading 9985Services by an organiser to any person in respect of a business exhibition held outside India.NilNil53Heading 9985Services by way of sponsorship of sporting events organised - by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; by Association of Indian Universities, Inter-University Sports Board, School Games Federation of I ndia, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; by the Central Civil Services Cultural and Sports Board; as part of national games, by the Indian Olympic Association; orNilNil (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.54Heading 9986Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products o....
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....y of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.NilNil63Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except th e rearing of horses, for food, fibre, fuel, raw material or other similar products.NilNil64Heading 9991 or Heading 9973Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1 st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.NilNil65Heading 9991Services provided by the Central Government, State Government, UnionNilNil territo....
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....me; or any other Scheme implemented by the Nation al Skill Development Corporation.NilNil70Heading 9983 or Heading 9985 or Heading 9992Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.NilNil71Heading 9992Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses ce rtified by the National Council for Vocational Training.NilNil72Heading 9992Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.NilNil73Heading 9993Services provided by the cord bloodNilNil banks by way of preservation of stem cells or any other service in relation to such preservation.74Heading 9993Services by way of- health care services by a clinical establishment, an authorised medical pra....
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....s Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or any co-operative society established by or under any law; or any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Telangana Goods and Services Tax Act; or any body corporate established, by or under any law; or any partnership firm whether registered or notGoods Transport Agency (GTA)Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any pa rt of India; or any co-operative society established by or under any law; or any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Telangana Goods and Services Tax Act or any body corporate established, by or under any law; or any partnership firm whether registered or not under any law including association of persons; or any casual taxable person; located in the taxable territory. under any law including association of persons; or (g) any ....